The work of organizations and individual entrepreneurs is impossible without their working personnel. Hiring employees entails the obligation to submit reports to various services and departments. Failure to submit reports may result in a fine. Reports are submitted to regulatory authorities:

• tax office(INFS);
• Pension Fund of Russia (PFR);
• Social Insurance Fund (SIF);
• Rosstat.

In the article we will look in more detail at what type of reporting this or that body accepts and what these documents are about, as well as the deadline for submitting them.

Tax office

Information on the average number of employees: We hand over for the calendar year no later than January 20 of the new year. All individual entrepreneurs and organizations that hired workers for last year, must submit reports on the average number of employees. This report does not need to indicate employees who work under a GPC (civil law) agreement.

The fine for failure to provide information is 200 rubles. But for the manager and chief accountant, the fine can be 300-500 rubles.

Unified calculation of insurance premiums: rented for 1 quarter, half a year, 9 months and a year until the 30th day of the new month after the reporting period. It is rented out by all policyholders: organizations, individual entrepreneurs, individuals who are not individual entrepreneurs, but have employees.

The fine for late submission of the form will be 1000 rubles for each month of delay and will be charged provided that insurance premiums are paid on time. If contributions have not been received into the budget, penalties will amount to 5% of the unpaid amount for each month of late payment. In this case, the fine should not exceed 30% of the unpaid amount, and cannot be less than 1000 rubles.

Report on form 6-NDFL: We report for the quarter, half year, 9 months (within a month after the reporting period) and year (before April 1 of the new year). Provided by all tax agents - intermediaries who withhold personal income tax from employees and transfer it to the budget.

The fine for failure to submit or late reporting is 1000 rubles for each month for the organization and 300-500 rubles for the manager. If the report is delayed for more than 10 days tax authority has the right to block the organization's current account. When submitting a report in paper form, the fine is 200 rubles (if the report must be submitted to in electronic format- for employers with 25 employees or more). A report filled out incorrectly or with false information will result in a fine of 500 rubles.

Certificate of income 2-NDFL: per year, no later than April 1. This is a document that indicates the income received and the taxes withheld from this income by an individual.

The fine for failure by tax agents to submit a certificate within the prescribed period is 200 rubles for each document. If the 2-NDFL certificate contains false information, then the fine is 500 rubles for each document not provided.

Russian Pension Fund

Form SZV-M: We rent monthly until the 15th of the next month. This is a form to identify working pensioners. Rented by all payers of insurance premiums for employees.

There will be a fine of 500 rubles for each employee if the form is not submitted, submitted untimely, submitted incompletely or with false information. For failure to submit documentation in electronic format (if you have more than 25 employees) - 1000 rubles.

Forms SZV-STAZH, EDV-1: We report on the results of the year by March 1 of the next year. The document informs about the accumulated insurance experience of employees.

Fines: late submission - 500 rubles for each employee, 500 rubles for each not included. For false information - 500 rubles for each individual, when submitting a paper form with the required electronic form - 1000 rubles.

Social Insurance Fund

Calculation 4-FSS: we hand over based on the results of the 1st quarter, half a year, 9 months and a year. Until the 20th of the month, if the reporting is submitted in paper form, and in electronic form - before the 25th. The calculation reflects the amount of contributions accrued and paid to the fund in case of injuries and occupational diseases.

Fines: failure to submit on time - for each month 5% of the contributions due, but not less than 1000 rubles and not more than 30% of this amount. If the organization submitted a report in paper version, but is obliged to submit it electronically - 200 rubles. For an unsubmitted payment for the manager - 300-500 rubles.

Application and certificate confirming the main type of activity: We ship once a year until April 15th. Entrepreneurs and organizations annually confirm their main type of activity with the Social Insurance Fund, after which the Fund will set for them a tariff for contributions for injuries.

There is no penalty for failure to submit, but if you do not submit documents, Social Insurance will assign you the highest tariff according to the dangerous species activities from your OKVEDs.

Rosstat

Rosstat studies economic and statistical indicators of entrepreneurs. Large enterprises submit documentation regularly and without fail, and small and micro-businesses submit reports only at the request of Rosstat. Reporting to Rosstat is submitted to both LLCs and individual entrepreneurs.

Fines for the fact that an enterprise has not reported or provided false data are set in the following amounts: for an individual entrepreneur or director of an LLC - from 10,000 to 20,000 rubles, for an LLC - from 20,000 to 70,000 rubles.

Submit employee reports to cloud service Circuit.Accounting. The service will automatically generate documents based on employee data and remind you of deadlines. Send reports directly from the service via the Internet, save time and money. Use the service for free for the first 30 days.

When an individual entrepreneur realizes that he can no longer manage his business alone, he hires workers. When an individual entrepreneur hires workers, he realizes that he has more problems:

1. Expenses increase - employees must be paid wages, plus insurance premiums must be paid for them;
2. We have to organize personnel records - drawing up employment contracts, maintaining work records, formation staffing table and no one canceled other documentation;
3. There is a need to communicate more closely with the Pension Fund and the Social Insurance Fund - to register as an employer;
4. The number of reports that must be submitted to different authorities is increasing.

Accordingly, individual entrepreneurs need to clearly know which reports need to be submitted, where and when. It is imperative to monitor this point, since no one wants to pay fines.

The reports that individual entrepreneurs submit on their employees are submitted to three authorities:

• Tax;
• Russian Pension Fund;
• Social Insurance Fund.

Now about each in order.

You need to submit 4 reports to the tax office

• Information on the average number of employees (AMN);
• 2-NDFL;
• 6-NDFL;
• Calculation of insurance premiums.

The average number of active individual entrepreneurs is passed only once a year. Data is submitted for the past calendar year until January 20 of the following year. For example, the report for 2017 had to be submitted by January 20, 2018.

Why does the tax office collect this information at all?

In fact, this is one of the control measures. The number of employees is important when calculating some taxes, when submitting reports (on paper / electronically), and when it is possible to apply special tax regimes.

2-NDFL is also submitted once a year until April 1, but for each employee! How many employees, so many 2-NDFL certificates must be submitted! The certificate contains the amounts of income received by the employee, deductions provided to him and personal income tax withheld for the past year.

Those individual entrepreneurs who have an NFR of 25 people or more submit these reports electronically, but those who have this figure less than 25 can submit them in paper form.

6-NDFL is due after each quarter, the form is general - it is compiled for the individual entrepreneur as a whole. It must be submitted by the first day of the month following the quarter for which you are preparing the report. The report is submitted electronically; on paper, like 2-NDFL, only those with fewer than 25 employees can submit it.

For now, employers should take the submission of this new report seriously, since in addition to fines for late filing of reports, there is a rather serious penalty - tax authorities have the right to block your current account if you are overdue for filing 6-NDFL by more than 10 days. Agree, there is nothing pleasant about this.

The calculation of insurance premiums is submitted to the tax office, and contributions are paid there, and not to the Pension Fund. The exception is contributions for injuries; they are still transferred to the Social Insurance Fund. The report is submitted based on the results of each quarter by the 30th day of the month following that quarter.

Two reports must be submitted to the Pension Fund

• Information about insurance experience;
• Report SZV-M.

Information about the insurance experience of the insured person is submitted once a year based on the results of the reporting period – in in this case at the end of the year. It must be submitted by March 1 of next year. The introduction of the form is also associated with the transfer of insurance premiums to the tax authority and the abolition of the RSV-1 form.

The SZV-M report is completely new, it was introduced recently - in April 2016.

It must be submitted monthly, due by the 15th day of the month following the reporting month. The criterion for mandatory submission of it electronically is the same - 25 employees.

The form contains information about the employer, and then there is a list of employees: full name, SNILS and INN are written down. Employees here include those registered under employment contract or GPC agreement. Individual entrepreneurs who do not have a single employee do not fill out the report.

Essentially, the report represents information about the insured persons. Its introduction is due to the fact that the Pension Fund needs information about working pensioners in order to weed out those who are not eligible for pension indexation.

Only one report is submitted to the Social Insurance Fund

4-FSS is submitted quarterly by all employers who pay contributions for accidents.

The report contains information about contributions for employees - accrued and paid. Since 2017, the form has changed a lot: only one section remains in it - on contributions for injuries. The report is required so that the Social Insurance Fund can return to the employer part of the amounts paid by it.

4-FSS is submitted either electronically or on paper - it depends on the number of employees (the criterion is still the same - 25 people). The deadline for submitting a report in electronic format is until the 25th of the month following the quarter; for paper format, this deadline is shorter - until the 20th.

If there is no activity, and, accordingly, no contributions, a zero report is submitted, in which the title page and mandatory tables are filled out. It is better to immediately attach an explanation to such a report, revealing the reason for submitting a zero report.

The service site contains various reports that satisfy the need for control of both the employer and employees

Reports for the manager:

Reports for employees:

Reports for the manager

Time log (employee arrivals and departures)

Displays information for the period about the time of arrival, departure of employees, time worked, lateness.

Employee summary report

Displays summary information for each employee about time worked and lateness for a certain period of time.

Daily report

Allows:

• control the arrival and departure times of employees.
• displays the time worked.
• read the staff's comments, and also leave your own.
• change the work status for a selected day for a specific person.

Graphic report

The “Total Time of Delays” report allows you to graphically evaluate lost working time by day.

The “Attendance Statistics” report allows you to see the dynamics of employee arrival times by day.

Daily report sent by email to the manager.

This report allows the manager to control the arrival of employees to work simply by viewing mail.

Reports for employees.

Daily report

The report is built by day. The main information for monitoring arrival at the office is the columns “arrival time” and “office”. The “office” column indicates the name of the office or a red comment - “not from the office.” This means that the employee clicked the “Come to work” button from outside the office computer network; in other words, he was not in the office at the time of clicking.

The “Status” column informs whether the employee came to work on time or was late.

The “Worked” column shows the employee’s working time if he, when leaving work, clicked the “Left from work” button. For the current day, even if the “Left from work” button was not pressed, this column records the time from the moment of arriving at work - pressing the “Come to work” button.

You will learn from this material about what kind of reporting companies and individual entrepreneurs submit with their employees.

Reporting on employees is mandatory for all organizations and for those individual entrepreneurs that hire people under employment contracts or civil service agreements for the provision of services. Individual entrepreneurs do not include themselves in these reports.

Please note - all these reports are provided only in electronic form if the number of employees is 25 or more. If less than 25, it is allowed to report both in paper and electronic form.

Monthly reports

Every month it is necessary to report only to the Pension Fund of Russia in the SZV-M form. It is rented out to individual entrepreneurs with employees and enterprises.

Information about insured persons is sent to the Pension Fund by the 15th day of the month following the reporting month.

SZV-M is applied to everyone with whom labor or civil contracts, regardless of whether payments were made to these people in the reporting month and whether insurance payments were transferred.

Quarterly reports

These are 6-NDFL, 4-FSS and calculation of insurance premiums.

6-NDFL

Rented by organizations and individual entrepreneurs with employees quarterly to the Federal Tax Service, includes paid income and withheld personal income tax.

For 3 months - April 30;
. For 6 months - July 31;
. For 9 months - October 31;
. One year - before April 1 of the following year.

Calculation of insurance premiums

Provided to the Federal Tax Service after 30 days after each quarter. Contains data on contributions to mandatory pension, medical and social insurance. Individual entrepreneurs, employees and organizations submit insurance premium payments even if there were no payments in the reporting quarter. All that matters is the existence of a valid employment or civil contract with the insured person.

4-FSS

It is rented by legal entities and individual entrepreneurs with employees to the Social Insurance Fund and, since 2017, contains only data on insurance against industrial accidents and occupational diseases.

The period depends on the form in which the document is sent. If in paper form, then until the 20th day after the end of the quarter, if in electronic form, then until the 25th day.

Annual reports

Once a year, information on the average number of employees, certificates 2-NDFL and SZV-experience (together with EDV-1) are submitted.

Information on the average number of employees

Certificates 2-NDFL

They are submitted to the tax office separately for each income recipient.

The deadline is April 1 based on the results of the past year. If during the year it was not possible to withhold tax from an individual’s income for some reason, then 2-NDFL for this person must be filed a little earlier - before March 1, and indicate the sign “2”. As a rule, this happens in situations where the income was in kind and the recipient is not a member of the state and does not receive other payments.

The recipient of the income has the right to request a 2-NDFL certificate from the employer at any time.

If there were no payments to the employee during the year, there is no need to submit 2-NDFL for him.

SZV-experience

This is a new form introduced in 2017.

Additionally, the certificate of service must be sent within a year if the employee retires. Deadline: within three days after receiving the application for accrual of pension.

The service’s personal tax calendar will remind you of upcoming reporting and payment deadlines.

Do I need to register with the funds as an employer?

Since 2017, insurance payments have been administered by the tax office, and its competence now includes registering employers with the Pension Fund of the Russian Federation and the Social Insurance Fund. When created new organization, the inspection will automatically send the data to the funds, where the enterprise will be assigned accounting numbers. Only starting from the second year of operation, the organization will have to confirm the main type of activity with the Social Insurance Fund in order to assign an accident insurance rate. Deadline - until April 15. Based on the results of the first year of work, there is no need to confirm the main type of activity.

Individual entrepreneurs also do not have to register with the Pension Fund as an employer, but they will have to submit information to the Social Insurance Fund on their own - within 30 days after concluding the first employment contract or GPC agreement. Entrepreneurs do not need to confirm their main type of activity with the Social Insurance Fund.

Reporting with employees will not be difficult for you if you become users of the service

22.03.18 23 601 0

Taxes, contributions and reports for the employee

The saddest magazine article

For companies that are called small,

Natalia Chelovan

True, everyone reports for employees in the same way. Here complete instructions, what, how and in what order to do in order to enjoy benefits and comply with the law.

TL;DR: hire an accountant, don’t fool yourself

Reading this article from ordinary people causes a seizure, because there are impossible many forms, reports and body movements here. It would seem that you are paying a ton of money for your employees, but can’t you calculate everything yourself? No, report how much and for whom you paid to three different authorities, here’s a bunch of forms for you. This is annoying.

This is a sad article about bureaucracy. If you don't want to be sad, ask for professional help accountant.

To the Federal Tax Service every month

Personal income tax

Individuals are required to pay income tax (NDFL) - 13% on all their income. There are a number of exceptions and caveats, but in general cases this is the tax. If an individual cooperates with an individual entrepreneur or a company under an agreement, then the company becomes the tax agent of this individual - it must calculate, withhold and transfer personal income tax to the tax office for its employee.

By law, wages must be transferred twice a month: for the first half of the month (this is called an advance) and for the second.

The specific date for payment of wages is specified in the employment contract, but there is a condition: it must be paid no later than 15 calendar days after the end of the period for which it was accrued, and the break between the advance and salary cannot exceed 15 days.

Personal income tax is calculated from the full amount (advance + salary), but is transferred once a month - no later than the next day after the final salary is paid. If this day falls on a weekend or official holiday, the payment must be postponed to the next business day. According to the employment contract from the example, personal income tax for March must be sent before April 11.

We calculate personal income tax

Standard personal income tax is 13%, most often you will work with it. In some cases, personal income tax may be 15, 30 or 35%, but these rates do not apply to wages.

Let's say wage employee per month - 56,000 RUR, resident employee.

We calculate: 56,000 R × 13% = 7280 R - this is personal income tax, or income tax, if there are no deductions.

56,000 R − 7,280 R = 48,720 R will be received by the employee.

If you need to give an employee 56,000 RUR, then we will count it this way. Amount to be charged: 56,000 R / (100% - 13%) = 56,000 R / 0.87 = 64,367.82 R.

Personal income tax: 64,367.82 × 13% = 8368.82.

In hand: 55,999.82 RUR.

Personal income tax on sick leave and vacation pay

Personal income tax withheld from vacation and sick pay must be transferred to the budget no later than last day month in which the income was paid.

To the Federal Tax Service every month

Insurance premiums

When working under an employment or civil contract, the employer is obliged to pay contributions for the employee. The important thing is that personal income tax is paid by the employee, and contributions fall on the employer. The standard fees are as follows.

22% - for mandatory pension insurance. Reduced to 10% if the total amount of payments to the employee during the year exceeds the limit. For 2018, this limit is 1,021,000 RUR.

5,1% - for compulsory health insurance. Does not depend on the amount of income, is accrued throughout the year.

2,9% - for compulsory social insurance in case of temporary disability and in connection with maternity. Like pension insurance contributions, they have a base limit. In 2018 it is 815,000 RUR. Once payments reach this amount, contributions are no longer accrued for the rest of the year.

From 0.2 to 8.5%- contributions for injuries. They pay for employees signed under an employment contract. The amount of the contribution depends on the professional risk group of the enterprise.

Previously, contributions were paid to the Social Insurance Fund and the Pension Fund of the Russian Federation, but since 2017 they are paid to the Federal Tax Service, and then the tax office itself distributes the money among the funds. Contributions for injuries, as before, are paid to the social insurance fund.

The occupational risk group and the amount of contributions are indicated in the “Notice on the amount of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases” from the Social Insurance Fund. It is issued upon registration, and then upon annual confirmation of the main type of activity. True, the individual entrepreneur confirms the type of activity only when it changes.

Contributions must be remitted monthly. The last day is the 15th of the next month. If it falls on a weekend or non-working holiday, then the end of the period is considered to be the next working day following it.

How to pay less

20% instead of 22% for compulsory pension insurance is paid by:

1. Small and medium-sized businesses on the simplified tax system, in detail - chap. 34 Tax Code of the Russian Federation.
2. Pharmacies using UTII.
3. Individual entrepreneur on PSN, excluding retail, catering, real estate rental.
4. Charitable organizations and socially oriented non-profit organizations on the simplified tax system.

Insurance premiums from 14 to 28% are paid by:

1. Entrepreneurs whose business is related to information technology.
2. Business companies and business partnerships in practical application(implementation) of the results of intellectual activity.
3. Companies introducing technical innovations in special economic zones.
4. Companies of tourism and recreational activities in special economic zones.

To the Pension Fund every month

Information about the insured persons

Every month you need to submit the form “Information about insured persons”, or SZV-M, to the pension fund. It must be submitted no later than the 15th day of the month following the reporting month.

The report includes employees registered not only under standard employment and civil law contracts, but also under all others:

1. According to the author's order agreement.
2. Under the agreement on the alienation of the exclusive right to works of science, literature, art - paragraphs. 3 p. 1 art. 420 NK
3. Under a publishing license agreement.
4. Under a license agreement granting the right to use works of science, literature, and art.

That is, if you hired a writer to write a book about your company’s values, he should also be included in the SZV-M.

If an organization has suspended its activities, but it has registered employees, you still need to submit SZV-M for them.

If the organization does not conduct financial and economic activities, but it has employees with whom labor or civil law contracts are valid (that is, the employees have not been fired), monthly reports must be submitted for them.

In the Pension Fund annually

New 2018: information about experience

This is a form with information about the insurance experience of all employees. It is provided once a year based on the results of the reporting period - the year. Together with the SZV-STAZH form, you must send an inventory of the information being transferred using the EDV-1 form. The report is submitted to the district Pension Fund by March 1 of the year following the reporting year. Simply put, we submit a report for 2017 by March 1, 2018.

The report contains information on insurance premiums for employees who work under employment and civil law contracts.

If the individual entrepreneur does not have employees, there is no need to submit this report.

This form must be submitted during the year if the business is liquidated before the end of the year. The form must also be given to the employee upon dismissal along with SZV-M.

The procedure changes slightly when one of the employees retires. In this case, you need to submit a separate SZV-STAZH report with the type “assignment of pension”. Moreover, this report must be submitted within 3 calendar days from the date the employer receives an application from the employee with a request to provide information about his length of service.

In the FSS quarterly

Calculation 4-FSS

A calculation must be submitted to the social insurance fund for accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage. In short, you need to report according to form 4-FSS.

4-FSS is submitted quarterly. In paper form - no later than the 20th day of the month following the quarter. In electronic form - no later than the 25th of the same month.

An individual entrepreneur without employees does not submit this calculation.

The calculation reflects only contributions for injuries - from 0.2 to 8.5%. Additionally, it is indicated whether sick leave was paid for work-related injuries, whether there were industrial accidents, how many workers must undergo mandatory medical examinations and when these medical examinations were carried out. If you did not draw up Act N-1, then there were no accidents.

In the Federal Tax Service annually

Help 2-NDFL

This is a certificate for each employee about how much you paid him and how much tax was withheld for the last year. Again: 25 people on staff - we hand over and sign electronically.

The certificate must be submitted no later than April 1 for persons from whose income tax was withheld and paid to the budget. Individual entrepreneurs without employees do not need to submit a 2-NDFL certificate.

No later than March 1, certificates should be submitted for those persons on whose income the tax agent was not able to withhold tax - for example, if they paid in kind (!). As long as I’ve been working, I’ve never encountered this.

1. the employee quits. The certificate must be issued on the last day of his work;
2. employee or former employee just asked. This must be done within three days from the date of receipt of the application requesting a certificate (but in fact, such an application is not necessary);
3. the individual who received payment from you, subject to personal income tax, asked - within 30 days from the date of application.

To the Federal Tax Service on a quarterly basis

Generalized calculation of 6-NDFL (because the tax office itself does not know how to calculate generalized calculations)

Unlike 2-NDFL, this is a generalized calculation for the tax agent for all employees. This is a form that reflects income and personal income tax amounts accrued and withheld for all employees in an accrual amount for the year.

The calculations are submitted by organizations and individual entrepreneurs with their employees. If an individual entrepreneur has no employees, and most importantly, if in no period of the reporting year, no one to an individual no income has been accrued (neither in cash nor in kind) - no need to submit a calculation.

To the Federal Tax Service on a quarterly basis

Calculation of insurance premiums

Did you pay your dues? Now prove it. This report reflects the amount of insurance premiums for employees under employment and civil law contracts:

1. Compulsory pension insurance (OPS).
2. Compulsory health insurance (CHI).
3. Compulsory social insurance in case of temporary disability and in connection with maternity (VNiM).

If the individual entrepreneur does not have employees, there is no need to submit a report.

If the company has more than 25 employees, hire an accountant

When average number employees exceed 25 people, all these reports must be submitted electronically and signed with an enhanced electronic digital signature.

The average headcount is a tricky thing and is calculated differently for almost every report. To be sure, consult a professional, do not believe articles on the Internet.

Deadlines for all reports

We send you a list of employee reports every month (if, of course, you check the required box).