When transferring insurance premiums under the control of tax authorities in 2017, a new Chapter 34 was added to the Tax Code of the Russian Federation, regulating their accrual and payment procedure. It discloses the concepts that determine both the reporting periods and the billing period in relation to insurance premiums. In the article we will talk about the settlement period for insurance premiums in 2018, consider the terms of payment.

Wherein:

• the reporting period is a quarter, half a year, etc.;
• and calculated - the calendar year.

In the billing period, the accounting department forms the basis for future accruals on insurance premiums. Each billing period is represented by four reporting periods, on the basis of which it is possible to sum up intermediate results, as well as submit reports to the tax authority.

Settlement and reporting period for insurance premiums

The reporting period is:

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

By the way, for entrepreneurs who carry out their activities independently, without involving employees and pay contributions only “for themselves”, there is no reporting period. In addition to entrepreneurs, such taxpayers include lawyers, notaries, etc. For them, there are no specific deadlines for paying contributions during the year, they can pay the amount in full, no later than the date - December 31 of the billing year.

In the event that entrepreneurs have employees on their staff, they, in the same manner prescribed for organizations, make deductions and provide reports at the end of each period taken as a reporting period.

When an organization registered as a legal entity after the beginning of the year, the first billing period is set to the period from the date of registration until the end of the year.

Example 1 Continent LLC received a certificate of registration of a legal entity on April 13, 2017. Thus, the billing period for Continent LLC will be as follows: from April 13, 2017 to December 31, 2017. And the subsequent billing period will be equal to the full 2018 calendar year.

If the liquidation (reorganization) of the company occurs before the end of the calendar year, the end of the billing period will be the day the liquidation of the company or its reorganization is completed.

Example 2 Romashka LLC filed documents for liquidation. On November 18, 2017 Romashka LLC received an extract from the Unified State Register of Legal Entities. Accordingly, the settlement period for insurance premiums will be as follows: from January 1, 2017 to November 18, 2017 inclusive.

In the event that the creation of a legal entity took place after the beginning of the year, and the liquidation or reorganization before its completion, the period from registration to liquidation should be recognized as the settlement period.

Example 3 Premier LLC received a registration certificate on April 5, 2017, and an extract from the Unified State Register of Legal Entities on liquidation on November 1, 2017. The settlement period for insured contributions will be as follows: from April 5, 2017 to November 1, 2017 inclusive.

So, in the billing period at the end of each month, contributions are accrued based on the results of each month, based on the salary or other remuneration paid to employees. At the same time, payments are taken into account from the beginning of the billing period to the end of the reporting month. The calculation is made taking into account tariff rate, available allowances or benefits to the tariff rate, subtracting the amount of the insurance payment calculated from the beginning of the billing period to the previous month.

Example 4 Continent LLC paid salaries and bonuses to employees:

• January 2017 - 120,000 rubles
• February 2017 – 140,000 rubles
• March 2017 - 130,000 rubles

At the end of January, the accountant calculated and paid contributions to the OPS at a rate of 22%:

• 120,000 x 22% = 26,400 rubles

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

• (120,000 + 140,000) x 22% - 26,400 = 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) = 28,600 rubles

Settlement period for insurance premiums upon reorganization of an organization

In case of reorganization of a legal entity by affiliation, the end of the settlement period ends on the day the reorganization is completed. And when a company joins another, the first one is recognized as reorganized from the moment an entry is made in the Unified State Register of Legal Entities (an entry on the termination of activities by joining a legal entity to another legal entity).

Reporting period codes

Consider the reporting period codes that must be put on the title page of the calculation:

• 21 - first quarter
• 31 - half a year
• 33 - nine months
• 34 - year
• 51 - the first quarter upon liquidation (reorganization)
• 52 - half a year upon liquidation (reorganization)
• 53 – nine months upon liquidation (reorganization)
• 90 - year upon liquidation (reorganization)

Deadlines for reporting on insurance premiums

At the end of each of the reporting periods, organizations are required to submit reports on insurance premiums to the tax authority. It is submitted no later than the 30th day of the month following the reporting period. That is, the report for the 1st quarter must be submitted no later than April 30th. In the event that the last day of delivery fell on a weekend, the deadline is postponed to the first next business day. So, in 2017, April 30 is a day off, and May 1 is a holiday, then the deadline for delivery is postponed to May 2.

A report is provided in electronic or paper form, it depends on the average headcount of the organization for the previous year. For example, if in 2016 it was more than 25 people, then the report will need to be submitted only in in electronic format. Otherwise, penalties await the company - 200 rubles. At average headcount less than 25 people - the company itself chooses the method of presenting the report. There will be no penalty for submitting the report in non-electronic form.

Deadlines for payment of contributions

Payment of contributions implies their monthly transfer in the form of mandatory payments. From 2017, contributions should be paid to the tax authorities. The deadline for payment is set before the 15th day of the month following the month for which the accruals were made. So, if payment of contributions is planned for January 2017, then they must be transferred no later than February 15 of the same year.

Responsibility for violation of reporting

If, when checking the report, the inspector finds an error, then the company will be notified of its elimination in electronic or paper form. At the same time, the period set for eliminating the error is 5 working days - when sending an electronic notification and 10 - when sending by mail. In the event that the company, for any reason, ignores the inspector's request, the calculation receives the status of not submitted. For this, the company will be fined in the amount of 5% of the calculated insurance premiums for each month of delay.

The amount of the fine in this case cannot exceed 30% of the contributions, but it cannot be less than 1000 rubles.

The legislative framework.

Settlement period 4-FSS - this is information about the accrual of insurance premiums for the current year on an accrual basis. This article is about how not to get confused in the concepts of "reporting period" and "billing period" and how to fill in the columns containing data on the billing period.

Reporting and settlement periods in the 4-FSS statement

All employers-insurers are required to report to Social Insurance, quarterly providing a calculation in the form 4-FSS. This calculation is transmitted electronically by the 25th day of the month following the reporting quarter. If the employer has 25 employees or less, then he can submit a statement in paper form no later than the 20th day of the same month.

Statement 4-FSS consists of title page and two sections:

1. Section I displays information on accrued and paid insurance premiums, as well as on the costs incurred by the insured in the event of cases of temporary disability and in connection with motherhood.
2. Section II - data on the calculated and paid contributions related to the occurrence of accidents during the working (production) process.

The reporting period is considered to be 3 months of the past quarter (clause 2, article 10 of the law “On insurance premiums ...” dated July 24, 2009 No. 212-FZ).

When filling out the title page at the top of the page, in the first two cells of the "Reporting period" field, you must specify the appropriate code:

03 - for reporting for the 1st quarter;

06 - for 6 months;

09 - for 9 months;

12 - per calendar year.

The algorithm for determining the billing period is regulated by Art. 10 of the law "On insurance premiums ...". The billing period is the period from January 1 to December 31, that is, the calendar year for which the statement is provided.

If the legal entity was not created from the beginning of the year, then the settlement period for it will be the period from the moment of its formation until the end of the year.

Example

The company was established on 04/10/2016. The settlement period in 2016 for it will be from 04/10/2016 to 12/31/2016.

If the company was reorganized or liquidated, then the last reporting period for it will be the period from the beginning of the year to the date of entering information into the unified state register of information on liquidation in the Federal Tax Service.

Example

The company plans to file a tax application for liquidation on 10/20/2016. Until 10/19/2016, the accounting department must provide a 4-FSS statement to Social Insurance (clause 15, article 15 of Law No. 212-FZ), marking the letter L on its title page in the Termination of Activities field. The settlement period for the company will be from 01.01. 2016 until the date of entering data on the termination of activities in the state register.

If the company was organized and liquidated in the current year, then the settlement period for it will be the period from the date of creation to the date the liquidation procedure ends.

Example

The organization was established on February 20, 2016, and the liquidation entry in the state register is dated November 29, 2016. The settlement period for it will be considered the period from 02/20/2016 to 11/29/2016.

Settlement period in the 4-FSS report

Some lines and columns of the 4-FSS statement are filled in on an accrual basis. That is, from the beginning of the year (from the date of registration) to the end date of the reporting period (deregistration in the IFTS).

Example

The accountant of Lik LLC submits a 4-FSS calculation for the 3rd quarter of 2016. The company was founded in March 2014 and is still active. The accounting records include the following information:

Data	Period
	01.01.2016-30.09.2016	July	August	September
Amount of accrued wages	1 134 874,33	97 345,76	99 544,33	101 230,40
Accrued contributions 2.9%	32 911,36	2 823,03	2 886,78	2 935,68
Contributions paid 2.9%	32 108,24	2 987,83	2 823,03	2 886,78
Injury contributions accrued 0.2%	2 269,75
Injury contributions paid 0.2%	2 214,46

When filling out the title page in the "Reporting period" field, the accountant put code 09, that is, the calculation is submitted for 9 months with a breakdown of information for the last 3 months: July, August, September.

An example of filling out the statement can be seen here:

Results

The reporting period for companies reporting in the 4-FSS form is 3, 6 and 9 months of the current year. Billing period in general case is the period from January 1 to December 31, that is, all 12 months of the calendar year.

The accountant is faced with the calculation of average earnings in various cases: when calculating vacation pay, compensation for unused vacation when sending an employee on a business trip and in other cases. The first thing an accountant needs to do when calculating average earnings is to correctly determine the billing period.

How to determine the billing period?

At first glance, everything is simple. We know, average earnings of the employee is calculated based on the salary actually accrued to him and the time actually worked for the 12 calendar months preceding the period during which the employee retains the average wage(clause 4 of the Decree of the Government of the Russian Federation of December 24, 2007 No. 922). And this is regardless of the mode of work of the employee. The specified norm also states that the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive). That is, if an employee goes on a business trip on April 15, 2017, then the billing period will be from April 1, 2016 to March 31, 2017.

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Calculation of the average wage. Other periods...

Is it possible to provide other periods for calculating the average wage? Yes, you can, if it does not worsen the situation of employees and is enshrined in a collective agreement, a local regulatory act (Article 139 of the Labor Code of the Russian Federation). But, choosing a different period, the accountant, when calculating the average earnings, needs to calculate twice:

1. Based on 12 months;
2. Based on a different period set in the organization.

The amounts received will need to be compared. And if in the second case the average earnings turn out to be lower than the average earnings calculated for 12 months, then another period cannot be applied.

Further, when calculating average earnings, it is necessary to exclude from the calculation period the time that is named in paragraph 5 of Decree No. 922. For example, the time when the employee retained average earnings, when the employee was sick and other times is excluded from the calculation period.

In general, at first glance, there should not be any difficulties in the calculation. But non-standard situations may arise, for example, if the employee did not work in the billing period or the entire time of the billing period should be excluded. How to be in such cases?

Examples of calculating average earnings. Determine the days of the billing period

Situation 1. We calculate the average earnings for a business trip

On April 15, 2017, an employee went on a business trip. The billing period will be from April 1, 2016 to March 31, 2017. But at that time, the employee was on parental leave. And we know that this time should be excluded from the calculation. How to be in this case?

Solution: let's refer to paragraph 6 of Resolution No. 922, which states: “... if the employee did not have actually accrued wages or actually worked days for the billing period or for a period exceeding the billing period, or this period consisted of time excluded from the billing period in accordance with paragraph 5 of Regulation No. 922, the average earnings are determined on the basis of the amount of wages actually accrued for the previous period, equal to the estimated one.

From this norm we conclude: to calculate the average earnings, the previous period equal to the billing period should be used. In this situation, from April 01, 2015 to March 31, 2016

But a situation may arise when the employee did not work both in the billing period and before the start of the billing period. How to be in that case? Consider the following situation.

Situation 2. If the employee did not work in the billing period

The employee was hired on April 1, 2017, and on April 15, the employer sends her on a business trip. Paragraph 7 of Decree No. 922 states: “... if the employee did not have actually accrued wages or actually worked days for the billing period and before the start of the billing period, the average earnings are determined based on the amount of wages actually accrued for the days actually worked by the employee in the month of the occurrence of the event, which is associated with the preservation of average earnings. Accordingly, the settlement period will be from April 01, 2017 to April 14, 2017 inclusive.

Situation 3. Average earnings for new employees

The employee was hired on April 1 and on the same day she was sent on a business trip. How to calculate average earnings? The answer is in paragraph 8 of Resolution No. 922: “... in the event that the employee did not have actually accrued wages or actually worked days for the billing period, before the start of the billing period and before the occurrence of the event, which is associated with the preservation of average earnings, the average earnings are determined based on from the tariff rate established for him, salary (official salary).

That is, the accountant will simply calculate the average earnings based on the salary set for this employee.

In conclusion. The article analyzes the procedure for determining the settlement period in cases falling under the Government Decree of December 24, 2007 No. 922.

Be careful when determining the billing period. Do not forget that this is the first step in calculating the average earnings, on which the further validity of the calculation depends.

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03/27/2019 Attention! The document is out of date! New version of this document

Situation 1. For employees who work in the organization more than a year, the billing period will be 12 calendar months preceding the month in which the vacation begins. A calendar month is the period from the 1st to the 30th (31st) day of the month inclusive (in February - to the 28th (29th) day) (clause 4 of the Regulation on Average Earnings).

Example. Determining the billing period for an employee who has worked for more than a year
Forwarding agent of the organization "Alfa" M.N. Timiryazev is granted another vacation from May 6, 2013. M.N. The accountant of the organization will calculate Timiryazev based on his average earnings for the period from May 1, 2012 to April 30, 2013.

Situation 2. For those who have worked in the organization less than a year, the billing period will begin on the first day of work and end on the last calendar day of the month preceding the month of the start of the vacation (clause 4 of the Regulations on Average Earnings).

Example. Determining the billing period for an employee who has worked less than a year
According to the statement of the forwarding agent of the Alfa organization, D.E. Sherstnev, he is granted another vacation from July 11, 2013. Since D.E. Sherstnev began on October 15, 2012, the accountant of the organization will calculate his vacation pay based on his average earnings for the period from October 15, 2012 to June 30, 2013.
Attention! All days are excluded from the billing period when (clause 5 of the Regulations on Average Earnings):

• the employee retained the average earnings (business trips, vacations, etc.);
• the employee received sick leave;
• the worker in other cases was released from work with or without pay.

Situation 3. If the entire billing period consists of excluded days, then the previous 12 months are taken, in which the employee had days worked (clause 6 of the Regulation on Average Earnings).

Example. Determination of the billing period if the 12 months preceding the vacation consist of exclusion periods
Accountant of the organization "Alfa" L.D. Klementyeva takes another vacation from May 21, 2013 immediately after maternity leave (from March 23, 2010 to August 9, 2010) and childcare (from August 10, 2010 to May 20, 2013) . Since in the billing period (May 2012 - April 2013) she does not have payments from which average earnings can be calculated, the period from April 2009 to March 2010 is taken as the billing period.

Situation 4. For employees who did not have days worked in previous periods, the settlement period will be from the 1st day of the month in which the vacation begins to the date preceding the first day the vacation starts (clause 7 of the Regulation on Average Earnings).

Example. Determination of the billing period, if all the months preceding the vacation consist of excluded periods
Manager of the organization "Alpha" P.R. Semenova has been working since August 19, 2013. She has been granted leave since September 22, 2013. The entire billing period (from 19 to 31 August 2013) P.R. Semyonova was on a business trip. Therefore, her average earnings must be determined based on the salary accrued for the days worked in September 2013.

More on the topic:

How to calculate vacation days

The labor legislation of the Russian Federation determines the minimum duration of labor leave in the amount of 28 calendar days. In addition to the minimum labor leave, the legislation may grant the employee the right to additional holidays, due to which the total duration of the labor leave is increased. The calculation of the number of vacation days in this case will include additional vacation days for work in harmful (dangerous) working conditions, irregular working hours, etc. Certain categories of workers also have the right to extended vacation: military personnel, medical workers, miners, etc.

Calculation of vacation days for an employee upon provision next vacation is carried out based on the number of unused days of labor leave in the previous and current working year.

Calculation of vacation pay: for what period to produce

The calculation of the vacation period (or billing period) is necessary for the correct calculation of the average daily earnings, on the basis of which the payment of vacation pay and compensation for unused vacation is carried out (compensation can be paid both upon dismissal and when replacing part of the vacation with monetary compensation to a working employee).

By general rule article 139 of the Labor Code of the Russian Federation, the billing period is defined as 12 calendar months before the month in which the employee is granted leave. It starts on the first day of the first month and ends on the last day of the last month of the billing period. To determine the average daily earnings, the salary accrued to the employee for this period is divided by 12 and by 29.3 - the legally established average number of calendar days in a month. This formula is used to calculate holiday pay in calendar days.

The billing period includes only the time during which the employee actually performed work functions. Periods excluded from the calculation of vacation pay:

• periods of temporary disability, including maternity leave for employees;
• leave without pay, absenteeism;
• periods for which the employee was paid the average wage or part of it (vacation under a collective agreement, downtime) and others.

The calculation of vacation pay for past periods is carried out in the same manner as the calculation of vacation for the current working year. If an employee has unused vacation for previous years, the calculation period of 12 calendar months preceding the month of his vacation will be taken to calculate vacation pay.

To calculate vacation pay, it is necessary to determine the period for which the employee will calculate the average daily earnings. This period is called the settlement period. The total amount of vacation pay is determined from the average daily earnings and the duration of the vacation.

What is the period of vacation pay? The determining factor for this is the length of time the employee worked for this employer before leaving for labor leave.. The settlement period for calculating vacation pay directly depends on whether the employee worked for the employer full year or not. If the employer has more than a year of experience before going on vacation, the period for calculating vacation pay includes 12 calendar months before the month the employee goes on vacation. The period for calculating vacation pay is calculated according to the actual duration of the month - from the 1st to the last day of the month inclusive (for example, in August on the 31st, in February on the 28th or 29th, etc.)

What is the period to take for calculating vacation pay, providing leave to an employee who has not worked a full year for this employer? In this situation, the billing period must include all the time he worked for the employer before going on vacation. All days of work are subject to inclusion in the calculation - from the first day of employment to the last day of the month on the eve of the month of going on vacation. For example, an employee was hired on January 10, 2015, and he is granted leave from September 14, 2015. The billing period will include the days from January 10 to August 31, 2015. The same procedure will also apply when part of the billing period falls on the current calendar year, and part on the previous one (for example, from November 1, 2014 to July 15, 2015).

The Labor Code (namely, Article 139 of the Labor Code) allows an alternative option for determining the billing period. For example, in a collective agreement (agreement), regulation on remuneration or a local act, the employer may establish that the settlement period for vacation pay in the organization is 6 months. The only condition for the introduction of an alternative settlement period is the absence of a deterioration in the situation of employees. In the event that the procedure for calculating the working period established by the employer turns out to be less beneficial for employees, the calculation of vacation pay should be carried out in accordance with the rules established by labor legislation.

Some periods established by law are excluded from the billing period when calculating vacation pay. Among them are periods paid according to average earnings, time spent on unpaid leave, and others.

When we actively use a bank card, a lot of various operations (transactions) pass through its account - these are payments in stores, online payments, automatic debits, through an external transfer or terminal. Moreover, during all these calculations, we can spend both our own money and the bank's money, or even all together in different proportions. In order not to get confused in all these cash flows, once it was decided once a month to sum up the official result of all the relationships between the bank and the credit card holder.

The billing period is the period of time between two calendar dates, for which all transactions are accounted for. credit card: expenses and replenishments. It is used to calculate and pay interest, as well as determine. Usually this period is one month or 30 days.

Proper use of the billing period is the key to successfully managing your finances. financial well-being and banking confidence. And vice versa, the neglect of these cherished dates is the most common cause delinquency, and damaged credit histories.

Let's see why. First, the billing period is used to determine when a credit card's grace period is valid. If we want to spend as long as possible, then we should make the main spending on the card as close as possible to the beginning of the period. For example, if the start date of the billing period is the 1st day of each month, then the 55-day period (the exact duration depends on the card and bank) will be calculated from the same date. We buy something on credit at the beginning of the month, we get 55 days to pay off our debt without interest, we buy at the end of the month - we get only 20 days.

Secondly, the end date of the billing period is the deadline for paying interest, the minimum payment, or the full repayment of the loan. Please note that by this time the money should already be on the card account, on the last day they are actually debited. If you pull to the last, send money to a card (by transfer, through a terminal or something else) only on that day, then there is a great chance that they will not have time to reach the bank, and you will have an overdue debt with all the ensuing consequences.

Thirdly, the exact start dates and duration of the billing period are not constant and the same for all banks. Some adhere to the beginning and end of the calendar month, while others use the date of issue of a particular card. If you hope that all banks use the same dates, it is easy to miscalculate and make a purchase at the most inopportune moment or be late with the next installment to repay the loan. And if you have several cards, and each credit card has its own billing period, you can again confuse it due to your own inattention.

To get rid of all these problems and learn how to use the billing period correctly, you need to follow a few simple rules:

• Always carefully study the terms of the loan agreement, and if something is not clear, check all the necessary dates with a bank employee.
• Try to draw up all the cards at about the same time, preferably at the beginning of the month, in order to equalize the start and end times of the billing period as much as possible.
• Strive to pay off the loan with a large margin of time in order to avoid situations with payment “to the same day”.
• If you have a major purchase on the card, then it is better to make it at the beginning of the period, so that as much time as possible passes before the moment of the first payment or full repayment of the loan, and you have time to earn or collect the necessary amount.