Расчет по страховым взносам код тарифа плательщика

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Код тарифа плательщика страховых взносов — показатель в страховой отчетности, которую предоставляет наниматель-страхователь. Код обозначает категорию страхователя. Коды применяют страхователи — плательщики страховых взносов в обычном, льготном и дополнительном размере. Льготные страховые взносы прописаны в ст. 427 НК РФ, а дополнительные — в ст. 428 и 429 НК РФ. Код представляет собой шифр из двух цифр и обозначает, к какой категории относится плательщик страховых взносов, а также какую систему налогообложения применяет.

Где отображается

Код применяется в форме КНД 1151111 «Расчет по страховым взносам», которая применяется с 01.01.2017 и предоставляется в ФНС в течение 14 дней после отчетного квартала. В форме КНД 1151111 данный код находится в:
  • строке 001 «Код тарифа плательщика» в приложении №1 к разделу 1. Если в течение отчетного периода организация или ИП применяли больше одного тарифа, понадобится заполнить несколько приложений №1;
  • графе 270 «Код тарифа» в разделе 3 — код, соответствующий тарифу к выплатам сотрудникам, которые облагаются взносами по дополнительным тарифам.

Классификация кодов

Условно коды тарифов можно разделить следующим образом: коды 01-03 — стандартные тарифы, их применяют страхователи на ОСНО, УСН и ЕНВД, уплачивающие страховые взносы по стандартным тарифам;

  • коды 04-16 – льготные тарифы, их применяют страхователи, которые в соответствии со статьей 427 НК РФ уплачивают взносы по пониженным тарифам; эти коды можно поделить на категории:
    • 04-06 — пониженные тарифы во все фонды;
    • 08-12 — частичное освобождение от уплаты;
    • 07 и 13-16 — уплата взносов по особым условиям и полностью освобожденные от уплаты;
    • коды 21-29 – дополнительные тарифы, их применяют страхователи, которые платят страховые взносы с учетом класса условий труда:
      • 21-27 — для страхователей с вредными условиями труда;
      • 28 и 29 — для страхователей летных экипажей и организаций угольной промышленности.
      • Перечень кодов для заполнения РСВ в 2019 году

        Перечень кодов тарифов страховых взносов указан в приложении №5 к Приказу ФНС России от 10.10.2016 №ММВ-7-11/551@. В 2019 году количество применяемых кодов стало меньше, чем есть в классификаторе. Отменили пониженные страховые взносы для:
        • организаций и ИП на УСН, осуществляющих виды деятельности, перечисленные в пп. 5 п.1 ст. 427 НК РФ;
        • организаций и ИП на ЕНВД в сфере фармацевтики;
        • ИП на патенте.
        С 1 января 2019 года перестали применяться коды 08,09 и 12. Этим плательщикам в расчете по страховым взносам за первый квартал нужно указывать код тарифа плательщика 01. Коды тарифов и соответствующая величина страховых взносов представлены в таблице:
        Код тарифа Категория плательщика Величина страховых взносов
        Коды 01-03. Стандартные тарифы
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        Плательщики на ОСНО
        • 22% — взносы в ПФР в пределах величины базы и 10% – сверх базы;
        • 2,9% — взносы в ФСС (для временно пребывающих иностранцев в РФ и лиц без гражданства — 1,8%) в пределах установленного предела базы;
        • 5,1% — взносы в ФФОМС.
        02 Плательщики на УСН 03 Плательщики на ЕНВД Коды 04-16. Льготные тарифы 04 Хозяйственные общества и партнерства в сфере интеллектуальных разработок
        • 20% — взносы в ПФР;
        • 2,9% — взносы в ФСС;
        • 5,1% — взносы в ФФОМС.
        05 Плательщики в особых экономических зонах 06 Организации в области информационных технологий
        • 8% — взносы в ПФР;
        • 2% — взносы в ФСС;
        • 4% — взносы в ФФОМС.
        07 Организации-работодатели экипажей судов
        • 0% по всем взносам;
        • 26% — взносы в ПФР.
        10 НКО на УСН в области соцобслуживания населения, образования и искусства, научных исследований и разработок
        • 20% — взносы в ПФР;
        • остальные взносы не перечисляются.
        11 Благотворительные организации на УСН 13 Плательщики-участники «Сколково»
        • В течение 10 лет со дня получения статуса — 14% взносы в ПФР;
        • остальные взносы не уплачивают.
        14 Плательщики-участники свободной экономической зоны (Севастополь и Крым) В течение 10 лет со дня получения статуса:
        • 6% — взносы в ПФР;
        • 1,5% — взносы в ФСС;
        • 0,1% — взносы в ФФОМС.
        15 Плательщики-резиденты территории опережающего социально-экономического развития 16 Плательщики-резиденты свободного порта Владивосток 17 Организации-резиденты особой экономической зоны в Калининградской области 18 Плательщики страховых взносов, осуществляющие производство и реализацию анимационной и аудиовизуальной продукции
        • 8% — взносы в ПФР;
        • 2% — взносы в ФСС (на иностранных граждан и лиц без гражданства — 1.8%);
        • 4% — взносы в ФФОМС.
        Коды 21-29. Дополнительные тарифы 21 Плательщики по тарифам п. 1 ст. 428 НК РФ (вредные условия труда) 9% — доп. взносы в ПФР 22 Плательщики по тарифам п. 2 ст.428 НК РФ (тяжелые условия труда) 6% — доп. взносы в ПФР 23 Плательщики по тарифам п. 3 ст.428, при классе условий труда — опасный, подкласса 4 8% — доп. взносы в ПФР 24 Плательщики по тарифам п.3 ст.428 при классе условий труда — вредный, подкласса 3.4 7% — доп. взносы в ПФР 25 Подкласс 3.3 6% — доп. взносы в ПФР 26 Подкласс 3.2 4% — доп. взносы в ПФР 27 Подкласс 3.1 2% — доп. взносы в ПФР 28 Работодатели экипажей воздушных судов 14% — доп. взносы в ФСС 29 Организации, занятые в угольной промышленности 6,7% — доп. взносы в ФСС Автор статьи: Татьяна Воронина

        Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону 8 800 350-81-94 (консультация бесплатно), работаем круглосуточно.

        Платите взносы и налоги, сдавайте отчетность из облачного сервиса для малого бизнеса Контур.Бухгалтерия. Сервис автоматически рассчитывает налоги и взносы, формирует платежки и отчеты, загружает банковскую выписку и распознает документы. Избавьтесь от авралов и рутины, работайте первые 14 дней бесплатно. Некоторые сведения в расчете по страховым взносам необходимо отражать в закодированном виде. Начнем с кодов способа представления. На самом деле они не должны волновать плательщика страховых взносов. Ведь эти коды проставляет работник ИФНС в зависимости от способа представления расчета плательщиком (например, если работодатель лично подаст расчет на бумажном носителе, инспектор при приеме такого расчета поставит на нем код «02).
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        РСВ: коды форм реорганизации/ликвидации

        Информация о реорганизации/ликвидации организации указывается на титульном листе расчета по страховым взносам. Она кодируется следующим образом (Приложение № 2 к Порядку, утв. Приказом ФНС от 10.10.2016 № ММВ-7-11/551@ ):
        Значение кода Код
        Преобразование 1
        Слияние 2
        Разделение 3
        Выделение 4
        Присоединение 5
        Разделение с одновременным присоединением 6
        Выделение с одновременным присоединением 7
        Ликвидация
        Если организация не реорганизовывается и не ликвидируется, в соответствующем поле расчета нужно поставить прочерк.

        Расчет по страховым взносам: коды отчетного/расчетного периода

        Код, показывающий за какой период представляется расчет по страховым взносам, отражается на титульном листе, а также в поле 020 раздела 3 расчета (Приложение № 3 к Порядку, утв. Приказом ФНС от 10.10.2016 № ММВ-7-11/551@ ):
        Значение кода Код
        I квартал 21
        Полугодие 31
        9 месяцев 33
        Год 34
        I квартал при реорганизации/ликвидации 51
        Полугодие при реорганизации/ликвидации 52
        9 месяцев при реорганизации/ликвидации 53
        Год при реорганизации/ликвидации 90

        РСВ: коды места представления

        В зависимости от того, кто и в какую ИФНС представляет расчет, в поле «По месту нахождения (учета) (код)» титульного листа расчета необходимо указать один из следующих кодов (Приложение № 4 к Порядку, утв. Приказом ФНС от 10.10.2016 № ММВ-7-11/551@ ):
        Значение кода Код
        По месту жительства физлица, не являющегося ИП 112
        По месту жительства ИП 120
        По месту жительства адвоката, учредившего адвокатский кабинет 121
        По месту жительства нотариуса, занимающегося частной практикой 122
        По месту жительства члена (главы) КФХ 124
        По месту нахождения российской организации 214
        По месту учета правопреемника российской организации 217
        По месту учета российской организации по месту нахождения обособленного подразделения 222
        По месту нахождения ОП иностранной организации в РФ 335
        По месту учета международной организации в РФ 350

        Расчет по страховым взносам: коды тарифа

        Плательщик страховых взносов должен указать в расчете код применяемого им тарифа по страховым взносам. Данный код отражается по строке 001 приложения № 1 к разделу 1. Все коды тарифов приведены в Приложении № 5 к Порядку, утв. Приказом ФНС от 10.10.2016 № ММВ-7-11/551@. Например, плательщик страховых взносов, применяющий ОСН и уплачивающий взносы по основному тарифу, в данной строке должен отразить код «01», а плательщики на УСН, также применяющие основной тариф взносов, — код «02». Имейте в виду, что коды тарифов «21» — «29» не используются при заполнении строки 001 приложения № 1 к разделу 1.

        Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону 8 800 350-81-94 (консультация бесплатно), работаем круглосуточно.

        Кроме того важно отметить, что если в течение отчетного/расчетного периода плательщиком применялось несколько тарифов, то в расчет он должен включить столько приложений № 1 к разделу 1 (или только отдельных подразделов приложения № 1 к разделу 1), сколько тарифов применялось в течение этого отчетного/расчетного периода. Код тарифа также отражается в графах 270 раздела 3 расчета. В данных графах указывается код, соответствующий тарифу, который применяется плательщиком к выплатам работникам, облагаемым взносами по доптарифам (ст. 428 НК РФ).

        Единый расчет по страховым взносам: коды видов документов

        Код вида документа, удостоверяющего личность, указывается в строке 140 раздела 3 расчета по страховым взносам. Например, если в сведениях персонифицированного учета вы отражаете данные паспорта работника, являющегося гражданином РФ, то в строке 140 нужно указать код «21». Если же отражаются данные паспорта работника – иностранного гражданина, то в данной строке ставится код «10».
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        Все коды видов документов, удостоверяющих личность, содержатся в Приложении № 6 к Порядку, утв. Приказом ФНС от 10.10.2016 № ММВ-7-11/551@.

        Расчет по страховым взносам: коды категории застрахованного лица

        В графах 200 раздела 3 плательщик страховых взносов должен указать категории застрахованного лица, в отношении которого представляются сведения персонифицированного учета. Коды категории застрахованного лица содержатся в Приложении № 8 к Порядку, утв. Приказом ФНС от 10.10.2016 № ММВ-7-11/551@. Так, к примеру, если работник относится к категории лиц, на которых распространяется обязательное пенсионное страхование, и за которых уплачиваются страховые взносы, то данному работнику в целях заполнения расчета по страховым взносам присваивается код «НР».

        РСВ: иные коды, отражаемые в расчете

        Помимо вышеуказанных сведений в расчете по страховым взносам отражается следующая информация в закодированном виде:

        Статьи по теме

        С 2019 года существенно сократился перечень плательщиков страховых взносов с правом на пониженные тарифы. В бланк расчета по страховым взносам не внесены изменения, но налоговики выпустили официальные разъяснения относительно заполнения формы, в основном касающиеся именно кода тарифа плательщика. Расскажем, какой код использовать бухгалтерам 2019 году. Данные разъяснения журнал "Упрощенка" согласовал с налоговиками, поэтому пользоваться ими безопасно. В связи с изменением в перечне страхователей, имеющих право на пониженные тарифы страховых взносов, законодатели отредактировали список используемых в отчетности кодов тарифа плательщика. Коды «08», «09», «12» при заполнении строки 001 приложения 1 раздела 1 Расчета по страховым взносам более не используются.

        Что такое код тарифа плательщика

        Если у вас возникнут вопросы, можете бесплатно проконсультироваться в чате с юристом внизу экрана или позвонить по телефону 8 800 350-81-94 (консультация бесплатно), работаем круглосуточно.

        Код тарифа плательщика — это двузначное цифровое обозначение используемого тарифа для страховых взносов теми или иными юридическими лицами или индивидуальными предпринимателями. Одноименное поле содержит бланк отчетной формы «Расчет по страховым взносам», утвержденной приказом ФНС России от 10.10.2016 № ММВ-7-11/551@. А именно — приложение № 1 к разделу 1, строка 001.

        Изменения 2019 года для поля «Код тарифа плательщика» расчета по страховым взносам

        С 1 января 2019 года ряд налогоплательщиков утратил право применения пониженных ставок по страховым взносам. Теперь на общих основаниях платят взносы:
        • упрощенцы с видами деятельности из ранее «льготного» перечня;
        • аптеки на вмененке;
        • предприниматели на патенте.
        А вот перечень лиц, которые сохранили или даже приобрели право на пониженные ставки:
        • IT предприятия, которые разрабатывают и реализуют разработанные программы для ЭВМ, базы данных или оказывают IT-услуги;
        • участники проекта «Сколково»;
        • резиденты особых экономических зон;
        • социально ориентированные некоммерческие компании на упрощенке;
        • упрощенцы — благотворительные предприятия.
        Логичным следствием таких изменений стала бы корректировка отчетных форм. Но на сегодняшний день ее не появилось. Зато налоговики выпустили письмо ФНС России от 26 декабря 2018 года № БС-4-11/25633, которое дает разъяснения по заполнению старой формы с учетом изменений законодательства. Основная часть документа — это перечень используемых кодов для графы «Код тарифа плательщика».

        Остались вопросы? Бесплатная консультация по телефону:

        8 800 350-81-94
        Круглосуточно

        Расчет по страховым взносам код тарифа плательщика: 7 989 комментариев

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