How to determine the estimated period for vacation and in other cases of conservation of the average earnings? Estimated and reporting periods for the billing period is accepted

When transmitted in 2017, under the control of insured premiums, the NK of the Russian Federation added a new 34 chapter, regulating their procedure for accrual and payment. It discloses concepts that determine the insurance premiums as reporting periods and the estimated period. In the article, we will tell about the estimated period of insurance premiums in 2020, consider the payment time.

Wherein:

• the reporting period recognizes the quarter, half year, etc.;
• and settlement - calendar year.

In the calculated period of accounting forms a base for future accruals on insurance premiums. Each billing period is represented by four reporting, according to the results of which the interim results can be summed up, as well as submit reports to the tax authority.

Estimated and reporting period on insurance premiums

The reporting period is recognized:

• first quarter;
• half year;
• nine month;

By the way, for entrepreneurs who carry out their activities independently, not attracting employees and pay contributions only for themselves, there is no reporting period. In addition to entrepreneurs, attacks, notaries, etc. include such taxpayers. For them, no longer installed on the payment of contributions during the year, they can pay the entire amount of the date, no later than the date - December 31 of the settlement year.

In the event that entrepreneurs have in the staff of employees, they are in the same manner prescribed for organizations, deductions are made and provide reporting at the end of each period adopted for the reporting.

When the organization registered as a legal entity after the beginning of the year, the first settlement period is set by the period from the date of registration by the end of the year.

Example 1. Continent LLC has received a certificate of registration of the Journey on April 13, 2017. Thus, the estimated period for LLC "Continent" will be as follows: from April 13, 2017 to December 31, 2017. And the subsequent estimated period will be equal to the total 2020 calendar facilities.

If the liquidation (reorganization) of the company occurs until the end of the calendar year, the end of the settlement period will be the day of the elimination of the company or its reorganization.

Example 2.Romashka LLC filed documents for liquidation. November 18, 2017 LLC Romashka received an extract from the EGRUL. Accordingly, the estimated period for insurance premiums will be the following: from January 1, 2017 to November 18, 2017 inclusive.

In the event that the creation of a lawyer occurred after the beginning of the year, and liquidation or reorganization before its completion, the estimated period follows the period from registration to liquidation.

Example 3.Premier LLC received a certificate of registration on April 5, 2017, and an extract from the EGRUL is about liquidation on November 1, 2017. The estimated period for stricter contributions will be the following: from April 5, 2017 to November 1, 2017 inclusive.

Thus, in the calculation period, at the end of each month, contributions are made on the results of each month, based on paid salaries or other remuneration. At the same time, payments are taken into account from the beginning of the settlement period ending with the end of the reporting month. The calculation is made taking into account the tariff rate existing premium or benefits to the tariff rate, subtracting the amount of insurance payment calculated from the beginning of the estimated period until the previous month.

Example 4. Continent LLC made the payment of salaries and premiums:

• january 2017 - 120,000 rubles
• february 2017 - 140 000 rubles
• march 2017 - 130 000 rubles

At the end of January, the accountant made a calculation and payment of contributions to the OPS at a rate of 22%:

• 120 000 x 22% \u003d 26,400 rubles

At the end of February, the accountant made the following calculation:

• (120,000 + 140,000) x 22% - 26 400 \u003d 30 800 rubles

At the end of March, the accountant made the following calculation:

• (120,000 + 140,000 + 130,000) x 22% - (26 400 + 30 800) \u003d 28,600 rubles

The estimated period of insurance premiums in the reorganization of the organization

In the event of the reorganization of the Jurlitz by joining, the completion of the settlement period ends the day of completion of the reorganization. And when joining the company to another, the first is recognized as a reorganized record from the registration of an entry in the incorporation (a record of termination of activities by joining the Jurlitz to another legal entity).

Code of reporting periods

Consider the codes of the reporting period, which must be stailed on the title page of the calculation:

• 21 - First Quarter
• 31 - half of the year
• 33 - Nine months
• 34 - year
• 51 - the first quarter when liquidation (reorganization)
• 52 - half of the year in liquidation (reorganization)
• 53 - Nine months in liquidation (reorganization)
• 90 - year in liquidation (reorganization)

Terms of submission of reporting on insurance premiums

Upon completion of each of the reporting periods, the organization is obliged to provide reports on insurance premiums in the tax authority. It is represented no later than the 30th day of the month following the reporting period. That is, for the 1st quarter, the report should be submitted no later than April 30. In the event that the last day of delivery fell on the weekend, then the last date is postponed to the first business day. So, in 2017, on April 30, it is a day off, and on May 1 is a festive, then the term for delivery is postponed to May 2.

A report is provided in electronic either in paper form, it depends on what the average number of the Organization for the previous year. For example, if 2016 it amounted to more than 25 people, the report will need to be present only in electronic form. Otherwise, the company is waiting for penalties - 200 rubles. With an average number of less than 25 people - the company itself chooses a method for providing a report. The penalty for the provision of the report is not electronically.

Dates of payment of contributions

The payment of contributions implies the monthly listing in the form of mandatory payments. Since 2017, paying contributions follows the tax authorities. The period for payment is set up to the 15th day of the month following the month for which accruals are made. So, if the payment of contributions is planned for January 2017, then they need to list, not more than February 15 of the same year.

Responsibility for violation in reporting

If when checking the report, the inspector will detect an error, then the company will notify that it is eliminated in electronic or paper form. At the same time, the deadline set to eliminate the error is 5 working days - when the electronic notification direction is directed and 10 - when sending by mail. In the event that a company for any reason ignores the requirement of the inspector, the calculation receives the status of non-represented. For this, the company will impose a fine of 5% of the amount calculated for the payment of insurance premiums for each month of delay.

The amount of the fine does not exceed 30% of the contributions, but it cannot be less than 1000 rubles.

The legislative framework.

Debit card is a convenient tool for everyday calculations. To get the maximum benefit from its use, you need to know some concepts that allow you to correct your actions, carry out the conditions of the bank and receive bonuses.

Calculation of bonuses, such as free service, cache back, accrual for the residue, etc., the Tinkoff card product is based on payment operations for a certain period.

What is the estimated debit card period?

This time interval during which the client conducts various operations, makes payments, opens and closes the deposits, draws out loans or simply keeps a certain number of their personal money. It is necessary to calculate the amount of the bonuses received or write off the fee for annual service.

When does the settlement period begins?

The start date of this period is individual for each client. It depends on the day that the extract is formed. You can find out the date by calling the Customer Service Center, in its Internet Bank or in the already received discharge. The date indicated after the phrase "for the period from ..." will be the beginning of the estimated period.
In some cases, it can begin with the beginning of the new month.

This date can be changed by calling the hotline of the bank (the proposal is considered individually).

How long does the estimated period last, and when does it end?

Estimated debit card It lasts one month or 30 days from the date indicated in the discharge. For example, the discharge "from May 5, 2014 - to 4 June 2014" or "From August 28, 2014 - to September 27, 2014" and so on.

The new countdown for expenditure operations will begin with the same number from which the last one began. For example, the past lasted from November 16, 2014 - to December 15, 2014, it means that the new will begin on December 16, 2014.

What is the estimated period for?

The estimated debit card for the accrual of annual service.

The cost of servicing debit card account TKS is 99 p. per month. However, if during the consumables, the owner of the card has discovered the contribution, had an active loan of cash in rubles or a balance in the amount of from 30,000 rubles, then this money will not be charged.

For the first month from the client, the cost of service is spiked. Over the next months, this will depend on compliance with the specified conditions.

It turns out if you simply store from 30 000 r., You can use it for free. The advantage is that if you make a contribution, you can also receive percentages. It is important to know that this balance will be taken into account at the end of each day, and if in one day the right amount will be less even for a penny, then the service will be written off the customer in the amount of 99 rubles.

The estimated period for accrual interest on the balance balance.

You can get additional percentages, without even opening the deposit. If during the expenditure period of the user on the card account is stored from 0 to 300 000 r., Then TKS charges 8% (now income is increased to 14%).

If the amount turns out to be more than 300,000 rubles., The client will be able to receive only 4% for the residue. The same percentage bank will be charged to the residue, if no payment operations were carried out at the card account during the calculated period. It is worth knowing that only the operations for purchases of goods are taken into account with the help of plastic or its details. Operations such as mobile payment, Internet, transfers to emails and other translations will not be counted. If the transaction passed, but has not yet been processed by the bank, it is also not protected.

Accrued interest are paid at the date of the formation of an extract.

The estimated period of calculation of the Bonus Cash-back.

Cash back is charged on every last day of the expenditure time. At the same time, its size cannot exceed 3,000 rubles. (All that above is burning). If the client has several cards, and the cumulative cache back exceeds this threshold, it will be accrued in proportion to the spent money.

Cash-back is charged on the basis of:

• 1% for all payment transactions during the estimated period (max. 3 000 rubles)
• 5% for the category of increased bonus (they change to the discretion of TCS, for example, in October, November and December 2014 are gasoline, road services, pharmacy chains, transport) (max. 3 000 rubles)
• Up to 30% of the Speccats of the Bank's partners (they can be activated in their Internet office or in an application for a mobile device). If the special offer was made a refund, and the client has already received a reward, the bank spikes accrued bonuses from the account. The maximum size of bonuses can be 6,000 rubles. If the client has several TKS cards, and the total volume of bonuses will exceed this threshold on them, then the bonuses will be accrued in proportion to 6,000 rubles. on all cards.

For example, if spending about 10,000 rubles per month on a map. And to have a rest of 30,000 rubles, then for the year you can return about 4,700 rubles.

The estimated period for calculating the commission for cash withdrawals.

In this case, the estimated interval is a strictly calendar month: from 1 to 30 (31) the number. If at this time there was a cash from 3,000 to 150,000 rubles, the Commission is not charged. When removing the amount below 3 000 rubles. Commission will be 90 rubles. When removing above 150,000 rubles, the Commission will be 2% min.90 rubles.

Settlement and reporting periods

Estimated period In terms of insurance premiums generally recognized Calendar year (read about exceptions below) - p. 1 tbsp. 10 of the Law of 07/24/2009 No. 212-FZ. For example, S. January 1 to December 31, 2010

Reporting periods recognized (see p. 1 Art. 10 of the Law of 07/24/2009 No. 212-FZ):

· first quarter;

· Half-year;

· Nine months calendar year;

· Calendar year.

In some cases (when the organization was created, liquidated and / or reorganized within the calendar year) the reporting period is determined otherwise.

Features (rules) determination of the estimated period in some cases

If the organization was created after the start of the calendar year, the first estimated period for it is the period from the date of creation before the end of this calendar year (paragraph 3 of Art. 10 of the Law of July 24, 2009 No. 212-FZ).

For example, if the organization was created on March 15, 2010, then the first settlement period will be the period of time from March 15 to December 31, 2010

If the organization has been eliminated or reorganized to the end of the calendar goalThe last estimate for it is the period from the beginning of this calendar year before the end of the elimination or reorganization (clause 4 of Art. 10 of the Law of July 24, 2009 No. 212-FZ).

For example, the liquidation of the organization ended November 17, 2010 g.consequently, the last estimate for it will be a period of time from January 1 to November 17, 2010

If the organization, created after the start of the calendar year, is eliminated or reorganized to a shock of this calendar goal, the estimated period for it is the period from the date of creation until the end of the elimination or reorganization (paragraph 5 of Art. 10 of the Law of July 24, 2009 No. 212-FZ).

Example: The organization was created on February 8, 2010 and reorganized on September 23, 2010. In this case, the estimated period for this organization is from February 8 to September 23, 2010.

Note that according to p. 6 art. 10 of the Law of 07/24/2009 No. 212-FZ These rules are not applied to organizations, from the composition of which are allocated either to which one or more organizations are joined.

What has changed compared to the ESN?

The period that, in order to calculate the ESN, was called the tax period, in order to calculate the insurance premiums is called the estimated period.

Determination of the date of payment and other rewards

The date of payment and other rewards in order to calculate insurance premiums is determined in accordance with the provisions Art. II of the Law of 07/24/2009 No. 212-FZ Depending on | Views of the payer of insurance premiums (see Table 2 below).

table 2

The date of the implementation of payments and other remuneration in order to calculate the insurance premiums (Art. 11 of the Law of July 24, 2009 No. 212-FZ)

	Payers of insurance premiums that produce payments to individuals	Date of payments and other remuneration	Basis
	Organizations	The day of accrual of payments and other rewards in favor of the employee (an individual, in whose favor of payments and other remuneration)	PP. 1 "A" of paragraph 1 of Art. 5 of the Law of 07/24/2009 №212-ФЗ
	Individual entrepreneurs	The day of accrual of payments and other rewards in favor of the employee (an individual, in favor of which payments and other remuneration are carried out)	P. 1 Art. 11 of the Law of 07/24/2009 No. 212- FZ PP. 1 "B" of paragraph 1 of Art. 5 of the Law of 07/24/2009 №212-ФЗ
	Individuals not recognized by individual entrepreneurs	Day of the implementation of payments and other remuneration in favor of an individual	P. 2 Art. 11 of the Law of 07/24/2009 No. 212- FZ PP. 1 "B" of paragraph 1 of Art. 5 of the Law of 07/24/2009 №212-ФЗ

Salary and other payments to employees are charged on the basis of primary documents on the accounting of actual spent time and other documents. The date of compiling the calculation documents containing the amount intended for payment is the date of charge payments and remuneration in favor of the employee.

Situation 1.

The salary for March 2010 is accrued 31.03.2010. Therefore, the date of its accrual for the purpose of calculating insurance premiums will also be March 31, 2010 and the accrued amount will be included in the taxable base for January-March 2010.

Situation 2.

The employee is provided annual primary paid vacation from July 19 to August 15, 2010

Payment for vacation (pay attention, for all vacation - that is, and for its part coming in July, and for a part coming to August) in accordance with the requirements Art. 136 Labor Code of the Russian Federationmust be accrued no later than three days before it began (in the case under consideration - no later than 07/16/2010).

Thus, the employee's vacation begins in July, and ends in August, payment for vacation is accrued in July. Therefore, according to p. 1 Art. 11 of the Law of 07/24/2009 No. 212-FZ Vacations should be fully included in the tax base for January - July 2010

Vladimir Ilyyukov

Determine the estimated period is the first task that the calculation must solve when calculating leave or in other cases of conservation of the average earnings. All cases, when there is no average earnings for missing (non-working) employee, installed in different places of the TC RF. Here is some of them.

• Annual paid vacation, st. 114 TK RF.
• Compensation for unused vacation, st. 126-127 TK RF.
• Additional educational leave, art. 173-174, 176 TK RF.
• Office business trips, st. 167 TK RF.
• Simple for the fault of the employer, Art. 157 TK RF.
• Advanced training, art. 187 TK RF.
• Delivery of blood and its components (donor days), st. 186 TK RF.
• Output allowance due to dismissal due to the elimination of the organization, reducing the staff (number) of employees, the call of an employee for military service; Art. 178 TC RF.
• And other.

To determine the size of the average wage (average earnings) for all these cases, a single order is established, Art. 139 TK RF. In this case, according to para. 7 tbsp. 139 of the Labor Code of the Russian Federation Features of the calculus of average earnings are governed by the Decree of the Government of the Russian Federation of December 24, 2007 No. 922 "On the features of the procedure for calculating average wages", then Resolution No. 922.

With superficial analysis, it seems that the phrase " … or for a period exceeding the estimated period »It seems excessive, erroneous, not logical. It is possible to come to this conclusion if under the "period that exceeds the estimated period" to understand months outside the basic period. If you count on the month of the occurrence of an event in which the average earnings remains, then this is the 13th, 14th or another month.

This is a misunderstanding. Here under a period exceeding the main estimated period, the entire period is understood by the preceding period of preserving the average earnings . Consider a fairly typical situation for employees of the organization.

• 06.2016 . Employment date.
• 11.2016 to 16.04.2017. Pregnancy and maternity leave; 140 calendar days. The child was born 07.02.2017.
• 04.2017 to 07.08.2018. The period of leave for child care is up to 1.5 years. We believe that the female leave for the child before three years did not designate.
• 08.2018 . From this date, a worker goes to another paid vacation.

The example data is illustrated in the following figure.

In this figure, the months of the main settlement period are shown on a yellow background. This is the period of 01.08.2017 to 07/31/2018. The period that exceeds the main estimated period is the period of 01.11.2016 to 07/31/2018. Hexagons, denoting months of this period, filled with gray.

The estimated period for calculating the annual holidays, the employees includes months from 01.11.2015 to 10/31/2016. They are indicated by blue hexagons.

Situation 4: Accruals are only in the month of vacation care

The literal quotation, paragraph 7 of Resolution No. 922.

"If the employee did not have actually accrued wages or actually spent days over the estimated period and before the start of the estimated period, the average earnings are determined based on the size of the wages, in fact accrued for the days actually worked out by the employee in the month of the occurrence of the case with which the average earnings "

For example, an employee is scheduled to work on April 10 of the current year, and on April 25, a paid vacation was provided to the advance payment. The situation is more real, when an employee on the day of acceptance is sent to work, for example, on a business trip. The estimated period is equal to the period from April 10 to April 24 inclusive.

Situation 5: There is no estimated period

In paragraph 8 of Resolution No. 922, a rather rare situation is provided.

"If the employee did not have actually accrued wages or actually spent days over the estimated period, before the start of the estimated period, and before the occurrence of the case with which the maintenance of average earnings is due, the average earnings are determined on the basis of the tariff rate established by it, the salary (OKLADE) "

It is difficult to imagine the case when the employee goes to another vacation on the day of receiving work, but theoretically, it is possible. The situation is more real, when an employee on the day of acceptance is sent to work, for example, on a business trip. In this case, there is no estimated period.

Conclusion

The article discusses situations in relation to the standard duration (12 calendar months) of the estimated period. However, everything is true and for any other duration of the estimated period. It is only important to remember that if the organization applies the estimated period of different from 12 calendar months, the corresponding decision should be reflected in the collective agreement or in a local act, para. 6 tbsp. 139 TK RF.

It is not necessary that all months of the estimated period are fully worked out. When calculating the annual leave or compensation for the unused vacation to determine the average earnings, the average monthly number of calendar days during the estimated period is used. This issue will be devoted to a separate article.

If necessary, the estimated period is shifted by 12 months only if there are no accruals in the basic balance sheet; Situation 2. In other cases, it shifts back to the first month inclusive, in which there are accruals taken into account in the average earnings, situation 3.

The estimated period on pension, medical and insurance premiums for disability and motherhood since 2017 is the calendar year.

Question:He listened to a free reporting seminar for the 1st half of 2017, where heard the following explanations on the payment of social insurance contributions: the billing period is the quarter, and not a year. Those if the first quarter is accrued as insurance premiums in the amount of 9000.00, and social insurance costs by 60000.00, the insurance premiums are not paid. In the second quarter, 9000.00 is accrued, and social insurance costs by 5000.00, then it is necessary to pay the amount of the difference in the calculations of the 2nd quarter and wait for the reimbursement for the 1st quarter. In all the explanations found by me, the settlement period is the year and the organization may be borrowed by 1 quarter in the second quarter. Can you clarify this position?

Answer:This form of the report is approved by order of the Federal Tax Service of Russia of October 10, 2016 No. MMB-7-11 / 551. The test and reporting period for insurance premiums are defined in Art. 423 Tax Code of the Russian Federation.

Estimated period According to pension, medical and insurance premiums in disability and motherhood since 2017 is the calendar year (paragraph 1 of Art. 423 of the Tax Code of the Russian Federation). According to its results, the formation of the base for these contributions over the year is completed, the amount of contributions to payment is finally determined.

Reporting periods In terms of insurance premiums are the first quarter, half of the year, 9 months of the calendar year and the calendar year (paragraph 2 of Art. 423 of the Tax Code of the Russian Federation).

At the end of each reporting period, it is necessary to summarize the payment of insurance premiums - fill out and submit to the IFTS calculations for insurance premiums. According to the results of the estimated period, the final calculation is given and there is no contradiction here. These two concepts are applied, first of all, to determine the timing of reporting in IFTS, and not for the calculation method.

In particular, with regard to the costs of social, the methods of settlement with the fund established by regulatory acts has changed somewhat. Thus, the benefits paid at the expense of the Fund can still be credited to the payment of insurance premiums in the FSS of Russia.

At the same time, the mechanism of compensation for benefits from the FSS in 2017 has changed compared to 2016. First, you will declare the cost of paying insurance for the Unified Calculation in the Federal Tax Service of Russia. Next, the inspectors will report data to the FSS of Russia. And already the Foundation will decide - approve a test or not.

If you refuse, clarify the reason in the Fund, the Federal Tax Service of Russia will not participate in these proceedings.

If FSS approves costs, you can simply consider them to contributes. That is, as you did before 2017. If the amount of expenses exceeds the accrued contributions, then the difference can also be credited to future payments. But you can return.

In the calculation of insurance premiums (ERSV), employers show revenues paid to citizens who are subject to contributions to compulsory pension (social, medical) insurance. The form of the calculation is new. It was approved by order of the Federal Tax Service of Russia of October 10, 2016 No. MMB-7-11 / 551.

Starting from the reporting for the first quarter of 2017, the calculation is given to the tax inspectorate. Until 2017, compulsory insurance contributions were reported to the FSS of Russia or FIU.

In this recommendation, who and when is obliged to take the calculation of insurance premiums, how to fill it without errors and take the first time in the IFTS. Data for contributions to chanting accidents and occupational diseases are reflected in the form of 4-FSS. About this report.

Estimated (reporting) period and calendar year. In the "Calculated (Reporting) period", specify the period code for which the calculation is given:

21 - for the first quarter;
- 31 - in half of the year;
- 33 - for nine months;
- 34 - for the year.

If the calculation is calculated during the reorganization or liquidation of the organization, the codes will be such:

51 - for the first quarter;
- 52 - for half a year;
- 53 - for nine months;
- 90 - for the year.

In the Calendar Year field, specify the year for the calculated (reporting) period of which present the calculation. For example, if we pass the calculation for the first quarter of 2017, in the "Calendar Year" field, specify "2017".

For compulsory social insurance.On line 100, specify the CBC on the premiums for compulsory social insurance.

- Excess costs for benefits can be born or refund in the FSS. Rules are such. If the FSS agree with expenses, it conveys confirmation to the tax authorities. At its foundation, the inspectors read overpass in future payments. If the company managed to apply for refund, the fund will not issue confirmation, but will inform the tax authorities that reimbursed overrun. So, is there any time when the company has the right to apply for refund?

- No, the time is not installed. The company has the right to apply for reimbursement, even if the fund passed to the tax confirmation of the costs. Just followed by FSS experts will be transferred to the inspection of a refund. Based on these papers, the tax will not express overrun. To report in advance about how the company wants to dispose of money, no need.