Audit code of the category of the insured person. What threatens us with such a category code

All organizations and individual entrepreneurs making payments in favor of individuals must pay insurance premiums (clause 1, part 1, article 5 of the Law of July 24, 2009 N 212-FZ). Most insurers charge premiums at basic rates (part 1.1 of article 58.2 of the Law of July 24, 2009 N 212-FZ), but there are also such payers who are entitled to apply. For example, pharmacy organizations on UTII (clause 10, part 1,). Thus, depending on which category of insurers the contributor belongs to, he must apply one or another rate to calculate them.

Code of the category of the insured in the Pension Fund of the Russian Federation

Even with the closest study of the Law N 212-FZ, as well as the form RSV-1 (approved by the Resolution of the Board of the Pension Fund of the Russian Federation of 16.01.2014 N 2p), you will not find such a thing as an “insured category code” in any of the other documents . At the same time, the code of the category of the insured in the FIU often means the code of the insured person, for whom the insured must pay contributions and submit information. This code is indicated in the personalized information of individuals, i.e. in section 6 of the RSV-1 calculation (clause 33.6 of the Procedure for filling out the RSV-1 form).

The code of the insured person depends precisely on the tariffs at which the policyholder pays contributions, and on whether the insured person is a foreign citizen. Suppose an organization accrues contributions from the payments of its employees at basic rates. Then, regardless of the taxation regime it applies, it will have to indicate in the calculation of the RSV-1 the following codes in relation to its employees:

• citizens of the Russian Federation - code HP;
• foreign citizens temporarily residing in the Russian Federation - VZhNR code;
• foreign citizens temporarily staying in the Russian Federation - VPNR code.

And if an organization applies the simplified tax system and pays contributions at reduced rates, since it conducts a preferential type of activity (clause 8, part 1, part 1.4, part 3.4, article 58 of the Law of July 24, 2009 N 212-FZ), then in the RSV- 1 in relation to the same categories of workers, it will be necessary to put down the codes, respectively, PNED, VZHED, VVED.

A complete list of codes can be found in Appendix 2 to the Procedure for filling out the RSV-1 form (Appendix No. 2). And in Appendix 1 there is a table that reflects which codes a particular payer of contributions can use (

The tariff code of the payer (also known as the employer, policyholder, obligated person) of insurance premiums is a digital indicator used in the new calculation of insurance premiums to indicate the category of the policyholder. Actual codes have their own classification. It depends on the specifics of the activity of the obligated person and the insurance rate applied by him (basic, reduced or additional).

The intended purpose of the type of encoding in question will not change from next year 2018. As before, the codes will be indicated in the KND 1151111 for the positions:

• Tariff code 001 - attachment 1 to section 1 of the form (hereinafter referred to as attachment 1 to section 1);
• "270" (section 3, paragraph 3.2.2).

It is allowed to enter data into the reporting by the representative of the obligated person. Section 1 includes 10 attachments. Of these, only the first has the position "001", referred to as the "payer's tariff code". This is where you will need to enter the code value.

The third section contains individual information. It is issued for all insured persons who work under labor agreements or GPC agreements. The tariff code will be required only in paragraph 3.2.2 at position "270".

The list of codes used for the required items is presented in attachment 5 to the Procedure for filling out the calculation of KND 1151111 ( order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/ [email protected] from 10.10.2016). The rules for using codes when registering these positions are given here, in the Procedure approved by the Federal Tax Service ( 6.4 and 22.33).

In the required calculation positions (“Tariff code 001” and “270”), the digital value of the code is entered, which corresponds to the tariff and the specific category of the insured.

In the absence of a sum or numerical indicator, “0” is put. In other situations, dashes are put in empty positions. If the form is filled with a seal, dashes can be omitted. Printing on both sides of the paper is excluded.

When making a form manually, you can use only black, purple, blue ink. The text part is written in capital block letters. A document that has been corrected using a corrective tool will not be accepted. These are the general basic requirements for the execution of a new calculation, which the Federal Tax Service obliges to comply with.

General tariff rates using payer codes from 01 to 03

The main tariff rates are used to calculate contributions to the OPS (22%), FSS (2.9%), FFOMS (5.1%). The category of insurers who apply these rates, reporting in the KND 1151111 form, enter the payer code corresponding to the general tariff rates. It is established taking into account the applicable taxation regime:

• OSNO - code 01;
• USN - code 02;
• UTII - code 03.

The obligated person has the right to use several tariffs during the reporting period. Then, when preparing the CND form 1151111, he will need to add Appendix 1 to Section 1 additionally. The number of additional investments 1 must be the same as the number of tariffs used.

This point is relevant when combining tax regimes. So, for example, an organization on a simplified regime and a patent applies both a standard and a preferential tariff. When issuing KND 1151111, she needs to fill out two attachments 1 to section 1 on two sheets: one for a patent (tariff code - 12), the second - for the simplified tax system (tariff code - 02).

Preferential tariff rates using payer codes from 04 to 16

Reduced tariff rates are among the preferential ones. The grounds for their application are contained in Art. 427 of the Tax Code of the Russian Federation. In accordance with tax regulations, policyholders have the right to:

• calculate all types of obligatory contributions at a reduced rate;
• pay insurance premiums in part or on special terms;
• enjoy the special right to exemption from payment.

For example, IT organizations from 2017 to 2023 have the right to use reduced rates: 8% (for OPS), 2% (for FSS) and 4% (OMS.). Participants of the innovative Skolkovo project are exempted from obligatory insurance payments of the FSS and FFOMS. Under special conditions, insurance premiums are paid by insurers working in the FEZ of Crimea and Sevastopol.

Each specific case has its own tariff code of the payer.

Tariff codes of policyholders from 21 to 29, taking into account reduced rates

Additional tariffs for obligatory contributions are determined by the Tax Code of the Russian Federation, art. 428 (on payments of OPS) and 429 (on payments for additional social security). The code indicator for such insurers is established in conjunction with the class (subclass) of working conditions and the specifics of work.

The category of tenants (payers) who are entitled to apply additional tariffs is determined by law. In addition to the tax legislation, the norms of the Federal Law No. 155 of November 27, 2001, as well as the Federal Law No. 8 of May 10, 2010 come into effect in this part.

Example 1. Attachment 1 to section 1 of KND form 1151111: an example of using a tariff code

The payer of obligatory contributions is a legal entity, Polet LLC. The insured applies the general taxation regime, and the payments are calculated taking into account the standard tariff rate.

When reporting in accordance with the KND 1151111 form, Polyot LLC is obliged to fill in position 001 in attachment 1 to section 1, indicating its code in it. The code indicator is determined in accordance with the list specified in attachment 5 of the Procedure for filling out a new calculation for insurance premiums. It follows from this that the tariff code of Polet LLC is 01. It will need to be entered in position 001 (the tariff code of the insured) in attachment 1.

Since during the reporting period LLC Polet applied only one single tariff, it is not required to add one more attachment 1 (or several attachments) to section 1 in addition.

The rules for registering a position for attachment 1 to section 1 are set out in clause 6.4. ( part 6 of the Procedure, on entering information on the calculation of the amounts of contributions to the OPS and OMS in an investment1).

Example 2. Tariff code in section 3, clause 3.2.2 of KND 1151111: sample for position “270”

According to the results of the special assessment of working conditions in Polet LLC, a class was established - harmful (sub. 3.3). Taking into account the assigned class of working conditions and in accordance with the Tax Code of the Russian Federation, Art. 428, paragraph 3, the insured applied an additional tariff of 6.0% when paying obligatory pension contributions.

When preparing reports on obligatory contributions for the first three months of 2017, Polet LLC is required to enter personalized data on the manager Petrov L.N. in section 3. For January, February, March, the employee received 25,000 rubles each. (monthly). From the earnings of L. N. Petrov, obligatory contributions were calculated monthly at an additional rate.

When making clause 3.2.2. section 3 of the KND form 1151111, the policyholder needs to enter the surcharge code. The code indicator is determined according to the list provided in attachment 5 of the Procedure for issuing a new calculation for insurance premiums. Obviously, the -.25 tariff code will apply. It is this digital value that must be entered in position "270" of clause 3.2.2.

Answers to frequently asked questions

Question #1: How to draw up clause 3.2.2 of a new calculation for insurance premiums for employees who were not paid money for the third quarter of 2017?

Subsection 3.2. section 3 is not filled in at all. Rationale- part 22, clause 22.2 of the Order. That is, the personalized information provided under the third section may not contain information on the amount of payments made, other types of remuneration. Accruals to individuals are taken into account only for the last three months of the reporting (or settlement) period. Then there is no need to complete the section in question.

Question #2: The insured works on a simplified regime, applies a standard tariff, and its separate subdivision works on UTII. What tariff code should he write down in the summary documentation KND 1151111?

In the reporting, which is submitted at the location of the insured, code 02 is prescribed. In the second form of KND 1151111, which will be submitted at the location of the unit, code 03 is affixed.

Who submits Calculations of insurance premiums must be completed by any companies that pay insurance premiums for their employees from any remuneration accrued in accordance with concluded civil law or labor agreements. In addition, the obligation to pay such contributions is provided for any private entrepreneurs who have employees. For the first time, reporting on insurance premiums to the Tax Service department is carried out based on the results of activities in the first quarter, while annual reporting on contributions made will already have to be submitted using old forms, such as RSV-1 and 4-FSS. Deadlines Submission of the calculation of the insurance premiums made to the Tax Service must be submitted before the 30th day of the month that comes after the reporting period, and this is prescribed in paragraph 7 of Article 431 of the Tax Code.

IP code of the category of the insured 2018

Types of payer tariffs with code indicators Category of payers with the right to use the considered tariff rates and code indicators Standard tariffs using code indicators 01-03 Insurers using OSNO, STS, UTII and paying obligatory contributions at standard tariff insurance rates Preferential tariffs using code indicators 04 -16 Beneficiaries who are entitled to use reduced insurance rates when paying obligatory contributions (according to the Tax Code of the Russian Federation, Art. 427) Additional tariffs using code indicators 21-29 according to: art. 429 paras 1 and 2, Art. 428 p.p.

Online journal for an accountant

UTII and organize the pharmacy business and have a license to operate in the pharmaceutical field;

• also, these contributions are made by non-profit companies that have passed the registration procedure in accordance with applicable law and work on the simplified tax system, engaging in activities in the field of social services, culture, education, mass sports, healthcare, as well as conducting all kinds of scientific developments and research;
• in addition, this category includes charitable companies operating on the USN.

BSEC Individuals who perform labor duties on floating vessels that have passed the official registration procedure in the Russian International Register and receive appropriate payments for the fulfillment of their obligations.

Tariff code of the payer of insurance premiums from 2018

RANT-SERVICE. Full or partial reproduction of materials is possible only with the written permission of the copyright holder. Rules for the use of the portal. The GARANT.RU portal is registered as an online publication of the Federal, including in electronic form, the main type of economic activity of which is: Organizations and individual entrepreneurs using the simplified taxation system for certain main types of economic activity Employees of organizations and individual entrepreneurs using the simplified taxation system , the main type of economic activity Form RSV-1 PFR for the 1st quarter of 2015: the old form, according to the new rules of 100 Councils and the length of service of the insured person, is submitted by the insured (employer) or an individual who independently pays insurance premiums to the territorial body of the PFR.

Category code of the insured person

A sample of filling in a position The rules for filling out the position "270" are prescribed in clause 22.33 (part 22 of the Procedure, on entering personalized data in section 3). They should be guided by the obligated person (Polet LLC) (See also the article ⇒ Bodies of control over the payment of insurance premiums in 2018).
Answers to frequently asked questions Question No. 1: How to draw up clause 3.2.2 of a new calculation for insurance premiums for employees who were not paid money for the third quarter of 2017? Subsection 3.2. section 3 is not filled in at all. Justification - part 22, clause 22.2 of the Order. That is, the personalized information provided under the third section may not contain information on the amount of payments made, other types of remuneration.
Accruals to individuals are taken into account only for the last three months of the reporting (or settlement) period. Then there is no need to complete the section in question.

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At the same time, it is worth noting that in column 200 of this subsection, the category code of this person, indicated in accordance with Appendix No. 8 to the procedure that was approved by order of the Tax Service No. ММВ-7-11 / 551, must be prescribed without fail. Codes of categories of insured persons in 2018 with explanation Category code Description HP Persons from payments to whom pension insurance is provided.
This category also includes those persons who perform their labor duties in special conditions. CW Persons whose payments ensure the payment of insurance premiums from economic partnerships and companies engaged in activities in the field of practical use of the results of intellectual activity.

Deciphering the codes of categories of insured persons in 2018

Notification of registration in the territorial FIU; Copies of documents confirming the creation of a subdivision (the charter of the enterprise, the regulation on a separate organization, information about the existence of a separate current account and balance sheet, as well as the right to fulfill the duties of calculating wages and other income). There are no deadlines for submitting an application to the pension fund, but there are deadlines for registering with the fund. Form ADV-6-2 The above forms are used when the insured submits an individual (personalized) account. Personified accounting is understood as the quarterly submission by the insurant (organization, individual entrepreneur) of information about each insured person working for him to the FIU in accordance with paragraph 2 of article 11 of the Federal Law “On individual (personalized) accounting in the system of compulsory pension insurance” dated 04/01/1996 G.

Tariff code of the payer of insurance premiums in 2018

Insurers in the presence of employees involved in work with harmful conditions 9 21 Insurers in the presence of employees involved in work in difficult conditions 6 22 The category of employers (payers) who are entitled to apply additional tariffs is determined by law. In addition to the tax legislation, the norms of the Federal Law No. 155 of November 27, 2001, as well as the Federal Law No. 8 of May 10, 2010 come into effect in this part.

Important

Example 1. Attachment 1 to section 1 of the KND form 1151111: an example of using the tariff code The payer of obligatory contributions is a legal entity, Polet LLC. The insured applies the general taxation regime, and the payments are calculated taking into account the standard tariff rate.

Category code of the insured person

• Registration with the Pension Fund of the Russian Federation, Compulsory Medical Insurance Fund, Social Insurance Fund

• Application for registration (deregistration) in the FIU as an employer

• Category code of the insured person
• Form RSV-1 PFR for the 1st quarter of 2015: the old form under the new rules
• 100 Tips and
• Registration number of the insured in the FIU
• Form ADV-6-2
• Information and legal portal
• Reporting to the Pension Fund and the Social Insurance Fund for the first quarter of 2012

Insured category code ip USEN - in RSV-1 tariff code on the second page: 05, in individual information - in SZV 6-2 - payer category / insurance premium rates - USEN must be set (this is for a simplified and imputed taxation system) Personalized form data records must converge with the data of the RSV-1 form (for the self-employed RSV-2), which is controlled by the Pension Fund of the Russian Federation, therefore they should be formed and submitted at the same time.
In this case, the first quarter, six months and nine months are recognized as reporting periods, after which full-fledged annual reports are already submitted. Article 431. Procedure for Calculation and Payment of Insurance Premiums Paid by Payers Making Payments Submission of insurance premium calculations can be carried out not only on paper, but also in electronic form.
Companies and private entrepreneurs with an average headcount of more than 25 people need to figure out how to properly submit this documentation in electronic format, while everyone else is given the opportunity to independently choose how the payment submission option will be selected .
New reporting Starting from 2018, the Tax Service is responsible for the administration of insurance premiums, and therefore all reporting related to compulsory medical and pension insurance must be sent to the Tax Service branch. At the same time, it is worth noting the fact that reporting must be submitted in a new form approved in accordance with the order of the Tax Service No. ММВ-7-11 / 551, published on October 10, 2018. The new reporting includes a title page, data on an individual who is not a private entrepreneur, as well as three sections. At the same time, it is worth noting that the first section of this document also has ten applications, each of which is intended to be filled in with one or another documentation.

The category code of the insured in the PFR 2018 SP in the application

Attention

USN and operating in the field of production:

• food products;
• soft drinks;
• clothing and textile products;
• leather goods and footwear;
• products that are a product of wood processing;
• chemical products;
• products made of rubber, plastic or any non-metallic mineral materials;
• metal products;
• electronic and optical equipment, machines and vehicles;
• furniture;
• goods for sports activities;
• paper, cardboard, paper and pulp products;
• musical instruments.

This also applies to those companies that operate in the field of transport and communications, sports and personal services. Persons conducting their activities in the field of economic activity prescribed in the patent.

"Neopl" in personalized accounting is one of the codes, the inclusion of which in the reporting documents for seniority is mandatory. Consider how these codes are applied in 2019.

Personalized accounting

Personalized accounting is designed to summarize the data on the personal account of each employee (from the moment of his employment) for the insurance and funded parts of the pension. On the same account, data on his seniority are recorded.

The main regulatory documents for such accounting are:

• Law No. 27-FZ dated 01.04.1996 "On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance";
• resolution of the Pension Fund of the Russian Federation "On the forms of documents for individual (personalized) accounting in the system of compulsory pension insurance and Instructions for filling them out" dated July 31, 2006 No. 192p.

The source of data for personalized accounting is information provided by employers.

Features of personalized reporting in 2019

Since 2017, reporting on the accrual of insurance premiums (including those intended for the Pension Fund) has been submitted to the tax authorities. The calculation of contributions, which combines information on all their types transferred under the control of the Federal Tax Service, contains a section on personalized data. However, this data includes only information on the income accrued for the period and related contributions. There is no information about experience.

Reporting on seniority is submitted at the end of the year directly to the FIU before March 1 (clause 2, article 11 of the law of 04/01/1996 No. 27-FZ). For her, by resolution of the Board of the Pension Fund of the Russian Federation of December 6, 2018 No. 507p, a new form of SZV-STAZH was approved, in which a table is provided for information about the length of service, similar to the form RSV-1 that was no longer valid.

IMPORTANT!From 01/01/2019, it is necessary to apply new forms of SZV-STAZH and EFA-1, approved. Resolution of the PFR Board of December 6, 2018 No. 507p. Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2018 No. 3p, according to which the transfer of accounts has been submitted so far, has become invalid. You can download the updated forms.

By the way, before the end of the year, an organization in liquidation and an individual entrepreneur being removed from registration must submit SZV-STAZH.

Decree No. 507p approved the rules for filling out a new form and the formats for its submission to the FIU. The text of the rules contains a reference to the ciphers of the same codes that were used when filling in personalized information in RSV-1.

Where are the types of codes

Grouped into sections, the codes of the parameters required to fill in information about the length of service are contained in clause 2.3.26 to the resolution of the Pension Fund of the Russian Federation of December 6, 2018 No. 507 p:

• insured persons by category;
• taking into account the working conditions in the territories of the Far North and exposed to radiation contamination;
• on special working conditions;
• on the grounds for calculating the insurance period;
• according to additional information for calculating the insurance period;
• for periods that are not included in the length of service when calculating the length of service;
• on the grounds for the appointment of a labor pension ahead of schedule;
• according to a special assessment of working conditions.

The parameter classifier is designed to identify employees and their working conditions when considering personalized data in the FIU. It allows you to ensure the appointment of a pension, taking into account all factors (earnings, seniority, working conditions, etc.).

The classifier also includes codes for such categories of insured persons as foreign citizens temporarily residing on the territory of the Russian Federation.

"Neopledog" in personalized accounting

The code "Neopledog" means the period of work of the insured person under contracts that do not provide for his employment, payment for which will be made in the following reporting periods. These include lease, contract, transportation, storage and other contracts. This code takes into account the period of work of a person, payments and other remuneration.

The periods in which a person worked both under an employment contract and with a contract condition should be reflected separately.

"Administrator" in personalized accounting

The code "Administrator" has not been applied since 2015 (subclause "b", clause 2.10.5 of the Appendix to the Resolution of the Board of the Pension Fund of the Russian Federation dated 04.06.2015 No. 194p). Instead, the code "Neople" should be indicated.

"Neopl" and "Agreement" in personalized accounting

The Neopl code is used if there were periods in which labor activity was not carried out. These periods are:

• leave without pay;
• downtime due to the fault of the employee;
• suspension from work in case of violations of the labor schedule (for example, the state of alcoholic intoxication);
• unpaid leave up to one year, provided to teachers;
• other unpaid periods.

The “Contract” code is affixed if work under the contract began in the previous reporting period and continues in the current one. It is used for contracts of work, transportation and others.

Results

"Neople" is a code used in seniority reporting to display periods in which an employee did not work. And the code "Administrator" is its predecessor, which is not currently used. You can find a complete list of codes in Appendix 2 to the Resolution of the Pension Fund of the Russian Federation dated 16.01.2014 No. 2p. And in the resolution of the Pension Fund of the Russian Federation dated 06.12.2018 No. 507p, which approved the new forms of SZV-STAZH, SZV-ISKh, ODV-1, SZV-KORR - valid codes.

From the remuneration accrued in favor of the insured persons, the insurers pay contributions (clause 1, part 1, article 5 of the Law of July 24, 2009 N 212-FZ). Different rates are used to determine the amount of contributions. And it's not just that different tariffs are set for insurance premiums to different off-budget funds. Law 212-FZ establishes both basic tariffs and for insurers of different categories. In addition, for employees - citizens of Russia and foreign citizens, different contribution rates may also be provided.

The category of the insured person depends on where the employee works - in an organization (IP) that is entitled to any preferential rates on contributions or not, as well as on the employee's citizenship. Each category has its own code. Thus, by the code of the insured person, one can understand in what “type” of organization he works and at what rates contributions are charged from his payments.

Code of the insured person in the FIU

The category of the insured person in the RSV-1 (approved by the Resolution of the Board of the Pension Fund of January 16, 2014 N 2p) is indicated in subsection 6.4 of section 6 (clause 33.6 of the Procedure for filling out the RSV-1 form). And all existing codes can be found in Appendix No. 2 to the Procedure for filling RSV-1.

The most common insured person category code is HP. It stands for "employee". It is indicated in relation to persons - citizens of the Russian Federation by insurers who accrue insurance premiums to off-budget funds at basic rates (part 1.1 of article 58.2 of the Law of July 24, 2009 N 212-FZ). And if foreign citizens or stateless persons work for such employers, then they fall under categories with codes.

PNED: transcript

The category of the insured person PNED is found in the calculations of the RSV-1 simplistic. It is they who must indicate in sections 6 the codes PNED, VZHED, VVED, if, being on the simplified tax system, they conduct a preferential type of activity and apply reduced contribution rates (clause 8, part 1, part 3.4, article 58 of the Law of July 24, 2009 N 212- FZ). The requirements for filling out RSV-1 are as follows:

• the PNED code is placed in relation to employees and persons with whom the GPA is concluded - citizens of the Russian Federation;
• VZhED code - in relation to foreign citizens temporarily residing in Russia and stateless persons;
• VPED code - in relation to foreigners and stateless persons temporarily staying in the Russian Federation.

Simplifiers who are not entitled to apply reduced tariffs, of course, cannot indicate the category of PNED in RSV-1.