Calculation of insurance premiums ( KND form 1151111 ) is the newest form that has been applied since the 1st quarter of 2017. It is still one of the most difficult to complete. In this article, we will consider in more detail what this form is.
Note! Accurately prepare and submit the calculation of insurance premiums, in the form of KND 1151111, you can easily use the My Business online service . The service automatically makes all calculations, generates reports, checks them and sends them electronically. You can get free access to the service right now at the link.
Who submits the calculation in the form of KND 1151111
KND form 1151111 is provided for all policyholders:
1. Regardless of the legal form:
organizations and their separate subdivisions (including foreign ones operating in Russia);
individual entrepreneurs;
individuals without the status of an entrepreneur;
heads of peasant (farm) households.
2. Regardless of the status of the insured persons to whom benefits are paid:
employees under labor contracts;
CEO (he is also the sole founder);
individuals - contractors under civil law contracts (contracts for work or services).
Important point:
It is necessary to submit a zero report, even if the organization does not operate and does not pay Germany WhatsApp Number List salaries, and there is only a director among the employees. Otherwise, you will be issued a fine of 1,000 rubles. But the tax authorities are not entitled to block the account for being late with the calculation of insurance premiums.
The deadline for submitting the calculation in the form of KND 1151111
Form KND 1151111 is submitted no later than the 30th day of the month following the reporting (billing) period. If the due date falls on a weekend, the payment can be submitted on the next business day following it.
According to article 423 of the Tax Code, the reporting period for calculating insurance premiums is: the first quarter (code 21), half a year (code 31), nine months (code 33). The billing period is a calendar year (code 34).
For the 2nd quarter (semester) of 2018, the calculation must be submitted no later than July 30.
In the event that an organization or an entrepreneur terminates its activities before the end of the billing period, then the calculation must be submitted when:
compiled an interim liquidation balance sheet - for organizations;
filed an application for registration of termination of activities - for individual entrepreneurs.
In the calculation, include data for the period from the beginning of the year to the day when the calculation was made. If you fill out KND 1151111 for an organization that is being liquidated in the same year in which it was created, then the period is counted from the date of its registration in the Unified State Register of Legal Entities.
According to paragraph 15 of Article 431 of the Tax Code, transfer the amount of contributions payable or additional payment to the budget within 15 calendar days. This period starts the day after you submitted your payment.