On the title page of the calculation of insurance premiums, handed over from 2017 to the Federal Tax Service, if the field “At the location (accounting). It must contain a code that will correspond to the place of reporting. What codes should be entered in this field? This reference material provides a table of current codes and their decoding.
Which IFTS to submit payments for contributions from 2017
Since 2017, control over reporting on insurance premiums has come under the control of the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation). Therefore, starting from 2017, submit the calculations for insurance premiums for mandatory pension (social, medical) insurance to the tax office. You need to report in a new form approved by the Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. Cm. " ". At the same time, pay attention to some features of the direction of reporting.
General Approach
Calculations on insurance premiums from 2017, as a general rule, must be submitted to the Federal Tax Service at the location of the organization or the place of residence of an individual entrepreneur.
Separate divisions
A separate subdivision of the organization must pay the calculation for its employees if it independently accrues payments and remuneration to them. In this case
the subdivision submits the calculation to the IFTS at its location. In the calculation itself, then the checkpoint of a separate subdivision is indicated.
The largest taxpayers
The largest taxpayers transfer insurance premiums and submit settlements on them in 2017 to the IFTS at the location:
- the organization itself (not at the place of registration as the largest payer);
- its separate subdivisions (if they themselves accrue payments and remuneration to employees) - subparagraph 7 of paragraph 3.4 of Article 23 and paragraph 11 of Article 431 of the Tax Code of the Russian Federation.
Since 2017, it is not necessary to submit calculations for insurance premiums to the IFTS at the place of registration of the largest taxpayer. Paragraph 7 of clause 3 of Article 80 of the Tax Code of the Russian Federation does not apply to calculations of insurance premiums. This is confirmed by the letters of the Federal Tax Service of Russia dated January 23, 2017 No. BS-4-11/993 and dated January 10, 2017 No. BS-4/11-100.
Code "by location" on the title page
On the title page of the calculation of insurance premiums, approved by the Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11 / 551, there is a field called "At the location (accounting) (code)". It must indicate the code of the place of reporting. The codes are taken from Appendix No. 4 to the Procedure for filling out the calculation. Here is a table of codes with decoding.
| The code | Where is the calculation |
|---|---|
| 112 | At the place of residence of an individual who is not recognized as an individual entrepreneur |
| 120 | At the place of residence of an individual entrepreneur |
| 121 | At the place of residence of the lawyer who established the law office |
| 122 | At the place of residence of a notary engaged in private practice |
| 124 | At the place of residence of a member (head) of a peasant (farm) economy |
| 214 | At the location of the Russian organization |
| 217 | At the place of registration of the legal successor of the Russian organization |
| 222 | At the place of registration of the Russian organization at the location of a separate subdivision |
| 335 | At the location of a separate subdivision of a foreign organization in the Russian Federation |
| 350 | At the place of registration of an international organization in the Russian Federation |
Thus, if in 2017 the calculation is given, for example, at the location of the Russian company, put down the code "214". Accordingly, on the title page it will look like this:
Each organization needs to know the code for calculating insurance premiums at the location, since without this item the entire form will not be accepted. The code is the most important part of any document that must be submitted to the tax office.
The document itself and its form of delivery will constantly undergo changes, since the new form was adopted only in 2020. Although the form was approved, its improvement is inevitable.
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The deadlines for submitting documents will constantly change every new year. Because of what it is necessary to know the rules for postponing deadlines and the exact deadlines for submitting the form.
New reporting
Since 2020, the rules for reporting have changed, now insurance premiums are regulated by the tax office, which is prescribed in the Tax Code. For this reason, for the first quarter of 2020, all data on pension insurance must be sent to the Federal Tax Service. The forms of calculation for insurance premiums have also changed, innovations were accepted for implementation by the tax service itself at the end of 2020.
According to this plan, you can see the addition that the Federal Tax Service made - this is the third section containing information about each of the insured persons individually. This section was previously contained in .
Which enterprises should be handed over and in what time frame
Any organization that pays funds to hired workers, according to either, is required to submit documents to the tax office. Not only organizations and enterprises with employees are required to submit reports, but also farms in which the responsibility lies with the head of the community.
After it became necessary to submit reports to the tax office, the deadlines for submission and their volumes also changed.
Any person liable to pay taxes on salaries paid to their employees must submit a report to the Federal Tax Service no later than the thirtieth day of the month following the period in question in the report. If the last day falls on a weekend or holiday, then the deadline is moved to the next business day, for example, the 30th is Sunday, which means that the report must be submitted no later than Monday.
The reporting periods are: the first quarter of the year; half a year; nine month; year. More exact dates will be spelled out in the table below.
If a company or enterprises pays money to less than 25 individuals, then it is allowed to draw up reports on paper, which will be transferred personally by the payer, or through an authorized person. If payments are accrued to more than 25 individuals, then he is allowed to submit the form only in electronic form. This is done for the convenience of both parties, both the payer and the service.
Composition of RSV-1
From now on, the new calculation form, containing information on insurance premiums, consists of the following pages:
- Title page (title page).
- A sheet with information about a person who is not an individual entrepreneur.
- Data on the obligations of the one who must pay insurance premiums (first section):
- the first application containing the calculation of the amounts required for the payment of mandatory pension and medical insurance;
- the second appendix, which takes into account the calculation of the amounts necessary to pay for social insurance in case of temporary incapacity of a citizen, or during pregnancy;
- the third annex, which includes the costs necessary for compulsory insurance in case of temporary loss of the opportunity to work, as well as maternity expenses;
- the fourth appendix, in which payments made at the expense of the federal budget are made;
- the fifth appendix with calculations subject to a reduced rate of insurance premiums under subparagraph 3 of paragraph 1 of Article 427 of the Tax Code;
- the sixth appendix with calculations subject to a reduced rate of insurance premiums under subparagraph 5 of paragraph 1 of Article 427 of the Tax Code;
- the seventh appendix with calculations subject to a reduced rate of insurance premiums under subparagraph 7 of paragraph 1 of Article 427 of the Tax Code;
- the eighth appendix with information subject to a reduced rate of insurance premiums under subparagraph 9 of paragraph 1 of Article 427 of the Tax Code;
- the ninth appendix, which takes into account all the information necessary for the application of the tariff for insurance premiums, under subparagraph 2 of paragraph 2 of Article 425 of the Tax Code;
- the tenth appendix, with information that is necessary for the payment of remuneration for students in professional institutions on a full-time basis;
- Data on the obligations of those payers who are heads of farms (second section):
- the first application with calculations of the amounts for insurance premiums that the head and members of the farm must pay.
- Information about each of the insured persons separately (third section).
Filling order
The calculation is a title page and three sections with applications in itself.
Anyone who is required to file a claim report must include these parts on the form:
- Title page.
- First section.
- The first subsection of the first application.
- The second subsection of the first application.
- Second application.
- Third section.
The remaining applications and sections are required to be filled in only if the relevant data are available. Calculations must be made strictly in the national currency (in rubles). If there is a cell in which there is nothing to fill, then a dash is put. All words must be strictly capitalized.
For convenience, it is worth filling out the reporting in the sequence:
- First, you should turn to personalized information in the third section, which includes data about each individual separately.
- Next, go to subsection 1.1 of annex 1 in the first section. To do this, you need to sum up all the indicators for each employee from the third section.
- After completing subsection 1.2 of Appendix 1 in the first section. This is done because only here data for contributions from health insurance is indicated.
- Now you can complete Appendix 2 of the first section.
- After that, free section 1 is filled in, where the full amount required for payment as insurance premiums is entered.
- Now you can fill in the remaining sections, if there is information on them.
- The last step is to number the sheets.
In which tax inspections to submit a document
Since the responsibility and control over the amounts paid for insurance premiums has come under the control of the Federal Tax Service, accordingly, reporting must be submitted to one of the divisions of this service.
The approach that is valid for most legal entities involves the submission of reports to the IFTS, located at the location of the organization, or at the place of residence of the entrepreneur.
If the submission of documents is carried out by the largest taxpayer, then the contributions are transferred and the forms are sent to the Federal Tax Service Inspectorate either at the location of the organization itself or at the location of each of the divisions.
Since the conditions for submitting insurance premium settlements changed in 2020, it was decided to cancel the submission of forms for the accounting mass of the largest taxpayer. This point is confirmed at the legislative level.
Separate divisions
If the organization has separate divisions, then each of these branches of the company is obliged to pay insurance premiums. Since the legislation implies that payments must be made in the same place where reports are submitted - at the location of the unit.
There are situations when the OP does not have the right to pay cash to individuals, which automatically relieves this unit of this type of reporting in full. It is enough to pay insurance premiums at the place of registration of the organization itself.
If the EP is vested with the rights to pay funds to individuals, then reporting will be submitted not only at the place of registration of the unit, but also at the location of the organization. The amount to be paid at the place of registration of the unit will depend entirely on the size of the base for calculating these contributions.
The amount that a unit must pay to the IRS is determined by the difference between the total premiums payable by the entity and the total premiums combined.
There is one exception to the rules, which is spelled out in the tax code itself, it only applies to EPs located outside the territory of the Russian Federation. Despite the fact that the OP can independently calculate and send data on insurance premiums and their payments, the responsibility for this still falls on the organization, which must submit the appropriate document to the tax office at the location.
Code for calculating insurance premiums at the location
The code for calculating insurance premiums at the location for each type of organization is unique:
| The code | Place of delivery of the calculation of insurance premiums |
| 112 | A person who is not an individual entrepreneur - rented at the place of residence of an individual |
| 120 | Persons who are an individual entrepreneur - at the place of his residence |
| 121 | If there is a lawyer's office, then at the place of residence of the founding lawyer |
| 122 | If the report was filled out by a notary engaged in private practice, then at his place of residence |
| 124 | If the report is submitted by a member or head of the farm, then at his place of residence |
| 214 | At the location of the organization located on the territory of the Russian Federation |
| 217 | At the place of registration of the legal successor of the organization from the Russian Federation |
| 222 | If the organization has separate subdivisions, then at their location |
| 335 | At the location of the EP from a foreign organization located on the territory of the Russian Federation |
| 350 | At the place of registration of an international organization located in the Russian Federation |
Each declaration or calculation submitted to the IFTS contains a three-digit field on the title page to fill in - “At the location (accounting)”. This is a required entry. The codes for each of the forms are different: some of them are common to all declarations, some are different. Taxpayers are also divided into accounting categories. The code should be filled in carefully and in strict accordance with the instructions: for example, the same taxpayer can have the same code at the place of registration in all reports. At the same time, there is an exception form that does not obey this rule, and it uses a different code value (as is the case with IP).
What code to put and why
The code at the place of registration, which serves as the taxpayer's identifier in the FTS database by category, and answers the following questions:
- whether the taxpayer is a legal entity, or is he in the status of an individual entrepreneur;
- the organization is “ordinary” or it is the largest taxpayer;
- reporting is submitted on behalf of the main office of the company or its separate subdivision;
- Russian or foreign organization;
- reports are submitted by a notary, a lawyer, an entrepreneur or an individual, etc.
Any taxpayer submitting reporting information to the IFTS in the form of a declaration or calculation (legal entity, individual, entrepreneur) is required to use this code.
Attention! The code at the location (accounting) is given for use in ready-made form for each legally approved form. Independent compilation and use of codes is prohibited.
The main code used by most legal entities will be 214 "At the location of the Russian organization" (provided that it is not the largest taxpayer).
The main code for entrepreneurs will be 120, according to their place of residence.
Note that the analogue of the latter in the declaration will be code 116. The coding for this tax is the most complex and extensive, it consists of 17 codes and takes into account many of the nuances that accompany personal income tax calculations.
The smallest number of codes contains the transport tax - 3. Fiscal authorities are interested in the location of the vehicle, the location of the largest tax payer or his successor, and the encoding corresponding to these economic facts.
The same number of codes contains a "simplified" reporting area. The largest taxpayers do not appear here due to the peculiarities of the application of the specified tax regime, only the standard code for individual entrepreneurs at the place of residence is used, the location code of the Russian legal entity. there will be 210 persons here. In addition, the code 215 applies, indicating the legal successor of the organization. This code, with rare exceptions, is mentioned in all regulations on the topic we are considering, since the identification of the organization's successor, when it comes to paying taxes, is important for the fiscal authorities.
The codes are detailed in the regulatory documents of the tax service, a list of which is given below.
Attention! The largest tax payers in the current year include organizations that paid taxes to the federal treasury in the amount of 1 billion rubles. or more. For communication organizations, transport workers, this figure is lower - 0.3 billion rubles. Income and assets according to reports - from 20 billion rubles. In this sense, enterprises of the defense complex have their own characteristics.
Code by location (accounting) in questions and answers
Despite the simplicity of the code itself and the operation to fill it out, the taxpayer often has questions. Let's consider the most common of them.
Where is the code field? On the title page of the form, usually under the "tax period" field, line below.
What does the code mean and why is it called that? The code corresponds in meaning to the municipal territorial unit from the OKTMO classifier.
Is it possible to put dashes or zeros instead of the code, if there are doubts about the correctness of the encoding? No. Such calculation or declaration will not be accepted by the Federal Tax Service. The taxpayer will be subject to sanctions. If in doubt, contact the IFTS and specify the code. According to tax legislation, the service is obliged to advise the taxpayer on all relevant issues that arise for him.
What code puts a separate division of the organization in the RSV? The general rule establishes the need to hand over RSV at the location of the organization (or the place of residence of the entrepreneur), with the corresponding code - 214 or 120. However, if a separate division independently conducts settlements with employees and charges contributions for these amounts, then the calculation is submitted at the location of this division, with code 222. In the calculation, do not forget to indicate the checkpoint of a separate subdivision.
Attention! Reporting on contributions at the location of the largest taxpayer to the IFTS has not been submitted since 2017 (see letter from the tax service No. BS-4-11/993 dated 23-01-17). The corresponding code also does not apply.
What happens if the wrong code is entered in the declaration? You will have to submit an updated declaration, since the IFTS will record an error. Sometimes the IFTS locally requires an explanatory letter from the taxpayer indicating the correct code at the location (accounting).
The organization is not registered in one of the cities of the Russian Federation, where its head office is located. However, it operates in another Russian city. Which code should be used when making a declaration: 214 or 310? Since the activity is carried out in another city, code 310 should be used, not 214. The organization also submits reports at the place of its activity.
Normative base
You can clarify the meaning of codes and their use by referring to the regulatory framework. As already noted, the codes are approved by orders of the tax service, simultaneously with the approval of a particular reporting form.
VAT - Ex. No. ММВ-7-3/ [email protected] from 29-10-14.
- Etc. No. ММВ-7-3/ [email protected] from 19-10-16.
- Etc. No. ММВ-7-3/ [email protected] from 26-02-16.
Vmenenka - Ave. No. ММВ-7-3/ [email protected] dated 04-07-14 (as amended on 19-10-16).
- Etc. No. ММВ-7-3/ [email protected] dated 28-07-14 (as amended on 01-02-16).
Land tax - Ex. No. ММВ-7-21/ [email protected] from 10-05-17.
Property tax - Ex. No. ММВ-7-21/ [email protected] from 31-03-17.
Transport tax - Ex. No. ММВ-7-21/ [email protected] from 05-12-16.
Income tax, for form 6-NDFL - Pr. No. ММВ-7-11/ [email protected] from 14-10-15.
Insurance premiums, for RSV — Pr. No. ММВ-7-11/ [email protected] from 10-10-16.
Attention! Due to the fact that from 1.01. 2017, insurance premiums are administered by the Federal Tax Service (Article 34 of the Tax Code of the Russian Federation), the code for the location in the RSV is required.
The main thing
- Code at the location (accounting) is a mandatory requisite for all tax reporting.
- It helps to accurately identify the payer of taxes and fees on the basis of the Federal Tax Service.
- The main codes used when filling out forms are 214 and 120 for firms and entrepreneurs, respectively.
- The codes are approved by orders of the Federal Tax Service, simultaneously with the approval of the corresponding declaration or calculation.
- The erroneous use of the code or its ignoring is fraught with problems when submitting tax returns.
The code at the location of the account in 6-NDFL must be indicated by all tax agents who submit the calculation. See how to correctly enter the code in which cell, and also download a list of codes for all situations provided for by law. Be careful: in 2018, there were changes in the codes.
How to fill in the code at the location of the account in 6-NDFL
Form 6-NDFL consists of a title page and two sections. The location code must be indicated on the title page of 6-NFDL. Look at the example:
For different tax agents, the location code in 6-NDFL will be different. Look at the table of all codes at the location that are provided by law for 2018:
|
Name |
|
|---|---|
|
At the place of residence of an individual entrepreneur |
|
|
At the place of residence of a member (head) of a peasant (farm) economy |
|
|
At the place of residence of the lawyer |
|
|
At the place of residence of the notary |
|
|
At the location of a separate subdivision of the Russian organization |
|
|
Place of business of an individual entrepreneur |
|
|
At the location of a separate subdivision of a foreign organization in the Russian Federation |
Code 212 in 6-NDFL
Since the reporting for the last year, there have been important changes in the codes at the location of the account, which must be indicated in 6-NDFL.
The legislator removed code 212 in 6-NFDL, other codes appeared instead. See the table of changes in codes at the place of registration in 6-NFDL in 2018.
|
Type of tax agent |
6-personal income tax in 2017 |
6-personal income tax in 2018 |
|---|---|---|
|
At the place of registration of the Russian organization |
||
|
At the location of a Russian organization that is not the largest taxpayer |
||
|
At the location of the successor who is not the largest taxpayer |
||
|
By place of registration as the largest taxpayer |
||
|
At the place of registration of the successor, which is the largest taxpayer |
IMPORTANT! Since 2018, 6-NDFL no longer has code 212 at the location, instead it is necessary to indicate codes 214 or 215.
See an example of filling out 6-NDFL with the code for the location of an organization that is not the largest taxpayer.
See sample 6-NDFL with the code for the location of the organization that is the largest taxpayer.
What code at the location to indicate in 6-NDFL for a separate subdivision
If the company has a separate division that independently pays wages to its employees, then 6-NDFL must be submitted both at the place of the parent organization and at the place of registration of the separate division. At the same time, 6-NDFL is submitted to different tax authorities indicating different codes at the location.
However, if the salary is paid only by the parent company, then 6-NFDL is submitted as a single document to the tax office at the location of the head office.
If the organization is not reorganized or liquidated, a dash must be put in the corresponding calculation field.
Calculation of insurance premiums: reporting/billing period codes
RSV: presentation place codes
Depending on who and to which IFTS submits the calculation, in the field “At the location (accounting) (code)” of the title page of the calculation, one of the following codes must be indicated (Appendix No. 4 to the Procedure, approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/ [email protected] ):
| Code value | The code |
|---|---|
| At the place of residence of an individual who is not an individual entrepreneur | 112 |
| At the place of residence of the IP | 120 |
| At the place of residence of the lawyer who established the law office | 121 |
| At the place of residence of a notary engaged in private practice | 122 |
| At the place of residence of the member (head) of the KFH | 124 |
| At the location of the Russian organization | 214 |
| At the place of registration of the legal successor of the Russian organization | 217 |
| At the place of registration of the Russian organization at the location of a separate subdivision | 222 |
| At the location of the EP of the foreign organization in the Russian Federation | 335 |
| At the place of registration of an international organization in the Russian Federation | 350 |
Calculation of insurance premiums: tariff codes
The payer of insurance premiums must indicate in the calculation the code of the tariff applied by him for insurance premiums. This code is reflected in line 001 of Appendix No. 1 to Section 1.
All tariff codes are given in Appendix No. 5 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected] For example, a payer of insurance premiums using the DOS and paying contributions at the basic rate should reflect the code "01" in this line, and payers on the simplified tax system who also use the basic rate of contributions - the code "02".
Keep in mind that tariff codes "21" - "29" are not used when filling out line 001 of Appendix No. 1 to Section 1.
In addition, it is important to note that if during the reporting / settlement period the payer applied several tariffs, then he must include in the calculation as many appendices No. 1 to Section 1 (or only individual subsections of Annex No. 1 to Section 1), as many tariffs were applied during this reporting / billing period.
The tariff code is also reflected in columns 270 of section 3 of the calculation. These columns indicate the code corresponding to the tariff, which is applied by the payer to payments to employees subject to contributions under additional tariffs (Article 428 of the Tax Code of the Russian Federation).
Unified calculation of insurance premiums: codes of types of documents
The type code of the identity document is indicated in line 140 of section 3 of the calculation of insurance premiums.
For example, if in personalized accounting information you reflect the data of the passport of an employee who is a citizen of the Russian Federation, then in line 140 you need to indicate the code "21". If the data of the passport of an employee - a foreign citizen is reflected, then the code "10" is put in this line.
All codes of types of identity documents are contained in Appendix No. 6 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected]
Calculation of insurance premiums: codes of the category of the insured person
In columns 200 of section 3, the payer of insurance premiums must indicate the categories of the insured person in respect of which personalized accounting information is being submitted.
The category codes of the insured person are contained in Appendix No. 8 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected] So, for example, if an employee belongs to the category of persons who are covered by compulsory pension insurance and for whom insurance premiums are paid, then this employee is assigned the code “HP” in order to complete the calculation of insurance premiums.
RSV: other codes reflected in the calculation
In addition to the above information, the following information is reflected in the calculation of insurance premiums in coded form:
| Code view | Place where the code is indicated in the calculation of insurance premiums | Comments |
|---|---|---|
| Tax authority code | Title page | You can find your IFTS code in our |
| Code of the type of economic activity according to the OKVED2 classifier | Title page | You must specify the code corresponding to your type of activity. The code is taken from the Classifier OK 029-2014 (NACE Rev. 2), approved. Order of Rosstandart dated January 31, 2014 No. 14-st |
| Citizenship country code/ Citizenship (country code) | p.070 of Appendix 9 to section 1 | You will find the country code in OKSM, approved. Decree of the State Standard of Russia of December 14, 2001 No. 529-st |
| p.120 section 3 | ||
| OKTMO code | p.010 section 1 | The code of the municipal formation / inter-settlement territory / settlement, which is part of the municipal formation, on the territory of which the payer pays insurance premiums, is reflected. OKTMO are contained in the Classifier, approved. Order of Rosstandart dated June 14, 2013 No. 159-st |
| p.010 section 2 | ||
| KBK | p.020 section 1 | It is necessary to indicate the budget classification code to which the following are credited: - contributions to the OPS |
| p.020 section 2 | ||
| p.040 section 1 | - contributions to compulsory health insurance | |
| p.040 section 2 | ||
| p.060 section 1 | - contributions to the OPS at additional rates | |
| p.080 section 1 | - contributions to additional social security | |
| p.100 section 1 | — contributions to compulsory social insurance in case of temporary disability due to motherhood (contributions to VNiM) | |
| Sign of the basis for calculating insurance premiums for additional tariffs | p.001 subsection 1.3.1 | This line indicates: - "1", if contributions in the amount of 9% are accrued for payments to employees employed in work with harmful working conditions (clause 1 of article 428 of the Tax Code of the Russian Federation, 400-FZ); - "2", if contributions in the amount of 6% are accrued for payments to employees employed in work with difficult working conditions (clause 2 of article 428 of the Tax Code of the Russian Federation,) |
| Foundation code | p.001 subsection 1.3.2 | The choice of code depends on the basis for calculating contributions for additional tariffs established by paragraph 3 of Art. 428 of the Tax Code of the Russian Federation: - "1", if the contributions established by paragraph 3 of Art. 428 of the Tax Code of the Russian Federation, are charged on payments to employees employed in work with harmful working conditions (clause 1 of article 428 of the Tax Code of the Russian Federation, clause 1 of part 1 of article 30 of the Law of December 28, 2013 No. 400-FZ); - "2", if the contributions established by paragraph 3 of Art. 428 of the Tax Code of the Russian Federation, are charged on payments to employees employed in jobs with difficult working conditions (clause 2 of article 428 of the Tax Code of the Russian Federation, paragraphs 2-18, part 1 of article 30 of the Law of December 28, 2013 No. 400-FZ) |
| Fill base | p.002 subsection 1.3.2 | The code corresponding to the basis for establishing the additional tariff is displayed: - "1" - based on the results of the special assessment; - "2" - based on the results of certification of workplaces; - "3" - based on the results of a special assessment and the results of attestation of workplaces |
| Working condition class code | p.003 subsection 1.3.2 | You must specify one of the codes corresponding to the working conditions: - "1" - dangerous, subclass of working conditions - 4; - "2" - harmful, subclass of working conditions - 3.4; - "3" - harmful, subclass of working conditions - 3.3; - "4" - harmful, subclass of working conditions - 3.2; - "5" - harmful, subclass of working conditions - 3.1; |
| Code of the basis for calculating insurance premiums for additional social security | p.001 subsection 1.4 | Reflected: - "1" when calculating the amounts of contributions for additional social security for members of flight crews of aircraft and civil aviation; - "2" - when calculating the amounts of contributions for additional social security of certain categories of employees of coal industry organizations |
| Payment sign | p.001 of Appendix 2 to Section 1 | It is necessary to indicate the sign of payments of insurance coverage for compulsory social insurance at VNiM: - "1" - in case of direct payments by the territorial body of the FSS to the insured person; - "2" - credit system of payments by the territorial body of the FSS to the payer of contributions |
| sign | p.090 of Appendix 2 to section 1 | Specify: - "1" if line 090 reflects the amounts of contributions to VNiM payable to the budget; - "2", if line 090 reflects the amount of excess of expenses incurred over calculated contributions to VNiM |
| Code of the type of entrepreneurial activity established by the legislation of the subject of the Russian Federation, specified in the application for a patent | p.030 of Appendix 8 to section 1 | This code is taken from the patent application. |
| Sign of the insured person | p.160 section 3 | The code depends on whether the person to whom the information is submitted is insured in the OPS system: - "1" - yes; - "2" - no |
| p.170 section 3 | The code depends on whether the person to whom the information is submitted is insured in the CHI system: - "1" - yes; - "2" - no |
|
| p.180 section 3 | The code depends on whether the person to whom the information is submitted is insured in the system of compulsory social insurance: - "1" - yes; - "2" - no |
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