Екатерина Уцына
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Налоговая служба напомнила о сроках представления расчеты по страховым взносам за 2020 год. Последний день сдачи отчетности – 1 февраля 2021 года. Подавать расчет нужно по обновленной форме (утв. приказом ФНС России от 15 октября 2020 г. № ЕД-7-11/751@).
Необходимость внесения изменений в предыдущую форму обусловлена установлением новых тарифов страховых взносов для субъектов малого и среднего предпринимательства и предприятий сферы информационных технологий. В связи с этим в форму добавлены новые коды тарифа плательщика и коды категорий застрахованных лиц. Кроме того, при представлении отчетности за I квартал 2021 года организации IT-сферы должны будут заполнять новое приложение 5.1 » Расчет соответствия условиям применения пониженного тарифа страховых взносов плательщиками, указанными в подп. 3 (подп. 18) п. 1 ст. 427 Налогового кодекса Российской Федерации к разделу 1″, в котором они будут подтверждать соответствие условиям применения пониженного тарифа.
Формы
Расчет по страховым взносам (Форма по КНД 1151111)
Другие формы
Еще одно изменение касается указания сведений о среднесписочной численности сотрудников в составе расчета. Ранее такие данные направлялись налогоплательщиками отдельно. Начиная с отчетности за 2020 год, эта информация будет указываться на титульном листе расчета.
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Обратите внимание, что те работодатели, у которых трудится более 10 работников, должны представить расчет по страховым взносам в электронной форме. За несвоевременное представление такого расчета могут быть приостановлены операции по банковским счетам плательщика в течение 10 дней по истечении установленного срока. За непредставление расчетов вовремя предусмотрен штраф.
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