If an individual entrepreneur decides to hire an employee, draw up an employment contract with him or conclude civil contract to perform work or provide services, he must be registered as an insurer in the branch of the Pension Fund of the Russian Federation (as a payer of insurance premiums for employees and performers who work for him) and in the Federal Social Insurance Fund of Russia.

When filling out the documents required for registration as an employer, individual entrepreneurs have many questions: what package of documents needs to be submitted in 2016, what to write in the registration application, where to find the policyholder category code in the Pension Fund, etc. Let's look at the questions in order.

How to obtain the policyholder code from the Pension Fund of the Individual Entrepreneur?

To register as an employer, you must submit to the branch of the Pension Fund of the Russian Federation within 30 days (calendar) from the day the contract was signed with the first employee:

• application for registration as an insurer in the form from Appendix No. 7 to the Procedure, approved. Resolution of the Board of the Pension Fund of the Russian Federation No. 296p dated October 13, 2008;
• certificate that the individual is registered in tax office as individual entrepreneur;
• a document that can verify the identity of an individual entrepreneur and confirm his registration at the place of residence;
• a document stating that the individual is registered with the tax office;
• documents that confirm the employer’s obligation to pay contributions for an individual (for example, an employment contract that an individual entrepreneur has concluded with his employee).

The main questions entrepreneurs have when filling out an application. When entering data into the registration application, the individual entrepreneur usually has a question: what to indicate in the 4 cells “Insured Category Code” when registering with the Pension Fund of Russia in 2016? Where can I find a directory with policyholder category codes in the Pension Fund of the Russian Federation, relevant for individual entrepreneurs in 2016? However, entrepreneurs in in this case Don’t worry and look for data – the policyholder’s category code will be entered in the application by a Pension Fund specialist. Information about this is contained in paragraph 17 of the Procedure for filling out the application.

In addition, the category code of the policyholder in the Pension Fund of the Russian Federation is often confused with the category code of the insured person. When entering data into subsection 6.4 “Information on the amount of payments accrued in favor of an individual” of the RSV-1 report, in column 3 you must indicate the category code of the insured person. What should I put in this column? Information about codes can be easily found in the Parameter Classifier, which is contained in Appendix 2 to the procedure for filling out the RSV-1 report form.

The code of the insured person depends on several factors: at what rates (general or reduced) the policyholder pays premiums, whether the employee is a citizen of another country or a citizen of the Russian Federation. Organizations that charge contributions at general rates, regardless of the taxation system they use, indicate the following codes in the RSV-1 report:

• HP code for citizens of the Russian Federation;
• VZHNR code for citizens of other countries who temporarily live in Russia;
• VPNR code for citizens of other countries who are temporarily staying in Russia.

Entrepreneurs who use a simplified taxation system and reduced tariffs indicate PNED (for Russian citizens), VZhED (for temporarily residing foreigners), VPED (for foreigners who are temporarily staying in Russia).

Pharmacy organizations that work on UTII, entrepreneurs who are engaged in pharmaceutical activities indicate ASB, VZHSB, VPSB.

In Appendix 1 to the Procedure for filling out RSV-1 you will find a table of the relationship between insurance premium rates and the category code of the insured person, and in Appendix 2 - a complete list of category codes of the insured person.

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

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

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

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

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

The list of codes used for the required items is presented as 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-7-11/551@ dated 10.10.2016). The rules for using codes when registering these positions are given here, in the Procedure approved by the Federal Tax Service ( clause 6.4 and clause 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 policyholder.

If there is no summary or numerical indicator, “0” is set. In other situations, dashes are placed in empty positions. If the form is filled out with a stamp, dashes may not be included. Printing on both sides of paper is excluded.

When decorating the form manually, you can only use black, purple, Blue colour ink. The text part is written in capital block letters. A document that has been corrected using a correction tool will not be accepted. These are the general basic requirements for the preparation 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 for compulsory health insurance (22%), Social Insurance Fund (2.9%), FFOMS (5.1%). The category of insurers who apply these rates, reporting on the KND form 1151111, 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 KND form 1151111, he will need to add Appendix 1 to Section 1 additionally. The number of additional investments 1 must be as many as the tariffs used.

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

Preferential tariff rates using payer codes from 04 to 16

Preferential tariffs include reduced tariffs. The grounds for their use are contained in Art. 427 Tax Code of the Russian Federation. In accordance with tax regulations, policyholders have the right to:

• calculate all types of compulsory contributions at a reduced rate;
• pay insurance payments partially or special conditions;
• take advantage of the special right to exemption from payment.

For example, IT organizations from 2017 to 2023 have the right to use reduced rates: 8% (according to compulsory health insurance), 2% (according to the Social Insurance Fund) and 4% (compulsory medical insurance). Participants of the Skolkovo innovation project are exempt from mandatory insurance payments to the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund. Insurers working in the FEZ of Crimea and Sevastopol pay premiums on special terms.

Each specific case has its own payer tariff code.

Policyholder tariff codes from 21 to 29, taking into account reduced rates

Additional tariffs for compulsory contributions are determined by the Tax Code of the Russian Federation, Art. 428 (for compulsory social security payments) and 429 (for 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 employers (payers) who have the right to apply additional tariffs is determined by law. In addition to the tax legislation in this regard, the provisions of Federal Law No. 155 of November 27, 2001, as well as Federal Law No. 8 of May 10, 2010, come into force.

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

Payer of mandatory contributions - entity, Polet LLC. The policyholder applies the general taxation regime, and calculates payments taking into account the standard tariff rate.

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

Since during the reporting period, Polet LLC applied only one single tariff, there is no need to add another attachment 1 (or several attachments) to section 1.

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 calculating the amounts of contributions for compulsory health insurance and compulsory medical insurance in attachment1).

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

Based on the results of a special assessment of working conditions at 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, clause 3, the policyholder applied an additional tariff of 6.0% when paying mandatory pension contributions.

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

When completing clause 3.2.2. Section 3 of the KND form 1151111, the policyholder needs to enter the additional tariff code. The code indicator is determined according to the list presented in attachment 5 of the Procedure for processing a new calculation of insurance premiums. It is self-evident that the tariff code - .25 will apply. It is this digital value that needs to be entered in position “270” in paragraph 3.2.2.

Answers to frequently asked questions

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

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

Question #2: The policyholder works under a simplified regime, applies a standard tariff, and his separate division works for UTII. What tariff code should he write down in the summary documentation KND 1151111?

In the reporting that is submitted at the location of the policyholder, code 02 is entered. In the second form KND 1151111, which will be submitted at the location of the unit, code 03 is entered.

“Neople” in personalized accounting is one of the codes whose inclusion in reporting documents based on length of service is mandatory. Let's look at how these codes are used in 2019.

Personalized accounting

Personalized accounting is intended 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. Data on his work experience is recorded on the same account.

The main regulatory documents for such accounting are:

• Law “On individual (personalized) accounting in the system of compulsory pension insurance» dated 04/01/1996 No. 27-FZ;
• Resolution of the Pension Fund of the Russian Federation “On the forms of individual (personalized) accounting documents in the compulsory pension insurance system and Instructions for filling them out” dated July 31, 2006 No. 192p.

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

Features of personalized reporting in 2019

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

Reporting on length of service is submitted at the end of the year directly to the Pension Fund of the Russian Federation before March 1 (clause 2 of Article 11 of Law No. 27-FZ dated April 1, 1996). For this purpose, by Resolution of the Board of the Pension Fund of December 6, 2018 No. 507p, a new form SZV-STAZH was approved, which provides information on length of service in a table similar to that included in the expired form RSV-1.

IMPORTANT!From 01/01/2019 it is necessary to use the new forms SZV-STAZH and EDV-1, approved. Resolution of the Board of the Pension Fund of December 6, 2018 No. 507p. Resolution of the Pension Fund Board of January 11, 2018 No. 3p, according to which personal reporting has been submitted until now, has lost force. You can download the updated forms.

By the way, before the end of the year, the liquidating organization and the individual entrepreneur deregistering must submit the SZV-STAZH.

Resolution No. 507p approved the rules for filling out the new form and the formats for submitting it to the Pension Fund. The text of the rules contains a reference to the same codes that were used when filling out personalized information in the RSV-1.

Where are the types of codes indicated?

Grouped by sections, the codes of the parameters required to fill out information about the length of service are contained in clause 2.3.26 to the Pension Fund Resolution No. 507 p dated December 6, 2018:

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

The parameter classifier is intended to identify employees and the conditions of their work when considering personalized data in the Pension Fund. It allows you to ensure the assignment of a pension taking into account all factors (earnings, length of service, working conditions, etc.).

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

"Neopledog" in personalized accounting

The code “Neopldog” 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 rental agreements, contract agreements, transportation agreements, storage agreements and others. This code takes into account the period of a person’s work, payments and other remuneration.

The periods in which the person worked and for employment contract, and with a contract condition, must be reflected separately.

“Administrator” in personalized accounting

The “Administrator” code has not been used since 2015 (subparagraph “b”, paragraph 2.10.5 of the Appendix to the Resolution of the Board of the Pension Fund of the Russian Federation dated June 4, 2015 No. 194p). The code “Neopl” should be indicated instead.

“Neopl” and “Agreement” in personalized accounting

The “Neople” code is used if there were periods during which no work was carried out. Such periods are:

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

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

Results

“Neopl” is a code used in reporting on length of service to display periods in which the employee did not carry out labor activity. And the "Administrator" code is its predecessor, which is not currently used. You can find a complete list of codes in Appendix 2 to the Pension Fund Resolution No. 2p dated January 16, 2014. And in the resolution of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p, which approved the new forms SZV-STAZH, SZV-ISKH, ODV-1, SZV-KORR - the current codes.

What does this category code threaten us with?

When filling out the DAM, the organization made an error in the employee category code. Read all about the consequences and how to correct the category correctly in the article.

Question: We submitted the calculation of insurance premiums for the 1st quarter of 2017, in section 3 of page 200 citizens of Ukraine (working for us under an employment contract) indicated the category code HP, and not VZHNR. What does this category code threaten us with? Do I need to submit an update?

Answer:Line 200 of Section 3 indicates the category code of the insured person in accordance with Appendix 8 to the Procedure for filling out the calculation, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551@.

If the company made an error in the code, then it has the right, but not the obligation, to submit an updated calculation of insurance premiums. After all, this did not entail an underpayment of contributions (clause 1 of Article 81 of the Tax Code of the Russian Federation). The Tax Code does not establish penalties for such an error.

Rationale

How to prepare and submit a calculation of insurance premiums to the Federal Tax Service

For periods starting from 2017, submit updated calculations to the Federal Tax Service according to

Insurers pay contributions from the remuneration accrued in favor of the insured persons (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 the point is not only that different tariffs are set for insurance contributions to different extra-budgetary funds. Law 212-FZ established as basic tariffs, and for insurers of different categories. In addition, different contribution rates may also be provided for employees - citizens of Russia and foreign citizens.

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

Code of the insured person in the Pension Fund of Russia

The category of the insured person in DAM-1 (approved by Resolution of the Pension Fund of the Russian Federation 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 DAM-1 form). And all existing codes can be found in Appendix No. 2 to the Procedure for filling out RSV-1.

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

PNED: decoding

The category of the insured person PNED is found in simplified RSV-1 calculations. They are the ones who must indicate in sections 6 the codes of PNED, VZhED, VPED, 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- Federal Law). The requirements for filling out RSV-1 are as follows:

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

Simplificationists who do not have the right to apply reduced tariffs, naturally, cannot indicate the category of PNEED in the RSV-1.