Academic hours are credit units. Which regions are participating in the direct payments pilot project? List of documents for reimbursement of child benefits

The line "Attribute of payments" is an innovation in Appendix 2 of the calculation of insurance premiums. Initially, its appearance is associated with the transfer of reporting on insurance premiums to the FTS. Until now, many employees of companies responsible for reporting are having difficulty deciding which sign of payments in the calculation of insurance premiums to put: 1 or 2. We analyze what this parameter means and how to fill in this column.

What is a "Payment Sign"

Before deciding to fill out this line, you need to figure out what the “Sign of payment” is: this indicator refers to the system by which payments are made when an employee becomes disabled or goes on maternity leave. Today there are 2 main mechanisms.

The first option is the offset type of payments. In this case, the disability benefit is paid immediately by the entire company, and after the payment is made, the Social Insurance Fund compensates the employer for these costs in full.

The second option is direct payment (FSS pilot project regions). In this case, the Social Insurance Fund directly acts as a source of finance for payment for temporary disability or maternity, and the company's finances are not involved.

Direct payments are in the following cases:

payment is made on sick leave (this also includes all cases of disability associated with pregnancy and childbirth);
payments in connection with the registration of a woman at an early stage of pregnancy;
allowance for child care up to 1.5 years;
payment of 4-day leave to care for a disabled child to either parent.

Thus, in Appendix 2 for calculating insurance premiums, the sign of payments is filled in with the number “1” for direct payments and “2” for using the offset system.

Last changes

Traditionally, Russia used a credit system of insurance payments. In this case, the employer organization was responsible to the employee for the fulfillment of social protection obligations. All sick leave was paid from the company's funds, and only then the state, represented by the FSS, compensated these expenses.

The difficult financial situation often resulted in the company being unable to meet its payment obligations in full. To compensate for these difficulties, a pilot project "Direct Payout" was launched. This happened in 2011.

Since this year, systematically more and more regions have been connected to the program by adding to the Decree of the Government of the Russian Federation No. 294 of 04/21/2011.

REFERENCE

Initially, the master plan of the campaign provided for the transfer of all regions of the country exclusively to the production of direct payments by 2021. However, based on Decree No. 1514, the expansion of the pilot project of direct payments from the FSS has been suspended.

Today, you can put the code "1" in the "Sign of payment" column only in the region that participates in the FSS program. A complete list of them participating in the program for 2018 can be found on our website at the link above.

As a result, insurers can fill in the sign of payments in the calculation of insurance premiums for 2018 with the number “1” in 33 regions.

Appendix 2 is part of the ERSV, filled out for submission to the IFTS. It is worth emphasizing that an error in filling in the “Payment sign” field will not cause a company or employee to be fined. However, incorrectly completed positions will need to be redone and resubmitted. To avoid this, you need to clarify in advance whether your region is a participant in the Direct Pay project and how to fill out this column.

Could you please explain what is the OFFERING SYSTEM and DIRECT PAYMENTS in Annex 2 of the new RSV? And how can we show the excess of expenses on sick leaves if the insurance premiums (2.9%) were paid in full? Until 2017, we ourselves regulated payments to the FSS, i.e. paid the difference between accruals and sick leave, apparently this is the credit system? Since in 2017 all insurance payments were transferred to the IFTS, they decided to play it safe and paid insurance premiums (2.9%) in full. How should we reflect this in the new report? On line 110, do we have to report the difference between the assessed insurance premiums and the costs of paying insurance or assessed premiums, or does it depend on the credit system or direct payments? And in line 120 we put the amount of sick leave payments, since we have an overpayment for this amount? In application 2 we put 1-direct payouts? In line 90, the excess amount with code 2? I filled out 3 versions of the report in the electronic reporting program ... and all without violations. I would still like to understand which option is the most correct. And how will all this move to the 2nd quarter, where we will apparently pay according to the credit system... Will line 120 decrease?

Answer

Direct benefit payments (code 1) - employee benefits are paid directly by the fund if there is a pilot project in the region. Credit system (code 2) - the institution pays benefits to employees, and then its expenses are reimbursed by the fund. Since the institution calculates and pays sick leave benefits, you have a credit system, so put code 2. When filling out the calculation of insurance premiums, it is recommended that you first fill out all the applications, and then transfer the received amounts from the applications to section 1. I note that the payment of insurance premiums is not reflected in the calculation, so proceed from the accrued amounts of insurance premiums and benefits. For social security contributions, first fill out application 2. In line 090, if the expenses for the reporting period exceed the contributions, indicate the sign - 2 and in the corresponding column the amount, do the same for each month of the reporting period. If for each month of the reporting period the amount of expenses exceeds the accrued contributions, then for all columns of line 090 indicate sign 2 and the amount of excess. If in any month the expenses did not exceed the contributions, then indicate item 1 and indicate the amount of contributions payable. Then, transfer the data from line 090 of Appendix 2 to section 1 in lines 110-113, 120-123 in the following way: - in lines 110-113 transfer amounts with attribute 1 from Appendix 2 of line 090; - in lines 120-123, transfer the amounts with attribute 2 from Appendix 2, line 090. Samples are in recommendation No. 3. Please note: you cannot fill out at the same time: - lines 110 and lines 120; – lines 111 and lines 121; – lines 112 and lines 122; - lines 113 and lines 123. This is provided for by paragraphs 5.1–5.21 of the Procedure approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. Rationale

Insurance services (FSS) decided to introduce their own reforms in the collection of insurance premiums, which were announced back in 2011. The pilot project of the FSS is to make direct payments from the fund directly to employees. The government supported the bill, and it stepped into the masses. The list of regions falling under the pilot project is determined by the state. What is the FSS pilot project?

The bill implies a change in payments. This, maternity leave, the birth of a child. Now the employer will pay not the employer, but the Social Insurance Fund.

Before proceeding with direct payments, all data of an employee (officially employed) are entered into the FSS database. This will help ensure uninterrupted payments to needy citizens.

Naturally, there are risks. To test how effective this project would be, test regions were selected.

The FSS pilot project will primarily affect citizens who work under a contract, employers themselves and healthcare institutions. Business employers, as before, will pay insurance premiums in full without reducing their payments. Among other things, the sick leave form has changed.

How does this project work? If an employee falls ill, the FSS, bypassing the employer, directly transfers funds to his open account or sends a money transfer.

See also explanations about the FSS pilot project in the video:

Category of citizens and payments falling under the pilot project

Employed citizens can apply for direct payments from the FSS. People can count on payments for the following types of benefits:

With temporary disability.
On pregnancy and childbirth.
Payments are made at the birth of a child.
Paid sick leave for injuries at work.

For employers, the system of payment of insurance premiums has changed. Each employer is obliged to register its employees (register them officially) and, accordingly, pay insurance premiums for them. The new insurance system implies that the employer pays contributions in two types of compulsory insurance:

Compulsory insurance in case of temporary disability, in connection with motherhood and childhood.
Compulsory insurance against accidents and occupational diseases.

The system allows people injured at work or simply on sick leave to take advantage of direct payments. There is a guarantee that the state will pay the money due in full. The FSS pilot project works for people, providing the necessary assistance in time.

Of course, employers, as before, are forced to bear the cost of paying insurance premiums to the Social Insurance Fund. Since 2016, citizens who present the necessary documents can count on direct payments. If one of the following situations occurs, you can hope for direct payments:

Temporary disability for health reasons, which does not allow to fully engage in professional activities.
In case of pregnancy and childbirth.
One-time assistance to women registered in the early stages of pregnancy.
One-time assistance at the birth of a baby.
Allowance in the hands of one of the parents who care for a child up to one and a half years.
Holiday pay, which can be either regular or additional. If an employee needs to undergo sanatorium treatment after an accident, all days of stay in the sanatorium are paid, as well as the round trip.

Which regions are participating in the direct payments pilot project?

The following regions are currently participating in the pilot project (in alphabetical order):

Astrakhan region;
Belgorod region;
Bryansk region;
Karachay-Cherkess Republic;
Nizhny Novgorod Region;
Kurgan region;
Novgorod region;
Novosibirsk region;
Kaliningrad region;
Kaluga region;
Crimea;
Lipetsk region;
Mordovia;
Rostov region;
Samara Region;
Sevastopol;
Tambov Region;
Tatarstan;
Ulyanovsk region;
Khabarovsk region.

Pilot project in 2017 and beyond

Adygea;
Altai;
Altai region;
Amur region;
Buryatia;
Vologodskaya Oblast;
Jewish Autonomous Region;
Kalmykia;
Magadan Region;
Primorsky Krai;
Omsk region;
Oryol Region;
Tomsk region.

Zabaykalsky Krai;
Volgograd region;
Vladimir region;
Voronezh region;
Ivanovo region;
Kirov region;
Kemerovo region;
Kostroma region;
Kursk region;
Ryazan Oblast;
Smolensk region;
Tver region;
Yakutia.

Arhangelsk region;
Dagestan;
Ingushetia;
Kabardino-Balkaria;
Karelia;
Komi;
North Ossetia;
Tula region;
Khakassia;
Udmurtia;
Chechnya;
Chuvashia;
Yaroslavl region.

Benefits of the pilot project

Undoubtedly, the FSS pilot project during its existence has shown how effective it is.

The project was developed for citizens registered for work and having an employment contract. That is, for people registered in all state. white-to-white structures. In this case, the employee can be sure that he will receive all the due payments, since in this case there are no intermediaries, and the social insurance fund itself is directly involved in the accruals and payments.

Direct payments from the FSS show the transparency of the transaction: no one except the fund and the employee is involved in this process.

The draft law provides assistance to an honest and conscientious employer in terms of accrual of sick leave and payments.

The pioneers of the pilot project were two regions of the Russian Federation - Karachay-Cherkessia and the Nizhny Novgorod region, and every year the subjects were added. By 2019, it is planned to introduce a new bill in the remaining subjects of the Federation.

A pilot project operating in a particular region does not affect the procedure for registering an employee. At the place of work, the employee writes an application and provides a ballot and all necessary documents. If all the documents required by the FSS inspectors are available, the application is accepted. After signing the application, the employer is obliged to transfer all these documents to the FSS with an inventory. After that, the inspectors carry out accruals and due payments.

Integration processes in the field of education are becoming more and more dynamic. After the signing of the Bologna Declaration by the Ministers of Education of a number of European countries, the formation of the European Educational Space entered a new phase of its development. Among the measures aimed at solving this problem is the introduction of a system of academic credits or credits, which is considered as a form of organization of the educational process that contributes to the development of academic mobility of students. In 2003, Russia signed the Bologna Declaration, thereby joining the processes of educational integration on the European continent.

The conversion of academic hours, in which the workload of students is traditionally calculated, into credit units is not particularly difficult. In accordance with the recommendations of the Ministry of Education of the Russian Federation, a credit unit is equal to 36 academic hours. So, for example, a semester course of 36 classroom (72 academic) hours is evaluated by two credit units, passing an exam on it - by one credit unit. All types of practices are evaluated equally, regardless of the place and nature of their conduct - 1.5 credit units per week.

The problem, however, is that the role of credits is not limited to measuring academic load in larger units than academic hours. Their use in the educational process has a wider purpose. So, credit units allow:

take into account for this academic discipline the relative importance of classes of various types: lectures, seminars, laboratory, etc.;
determine the significance of a particular discipline studied by a student, and its relative contribution to the average score received by him at the end of a certain period of study;
rank students based on the results of training and set an individual rating for each of them.

At the same time, the academic status of a student is determined not by the total time of mastering the educational program, but by the number of credits and the average score obtained at this stage of education. The use of credit units as a measure of each student's learning and establishing his academic status allows you to individualize learning, move away from the mandatory binding of classes within the study group. Instead of synchronously passing the mandatory stages of education, students have the opportunity to move to an asynchronous organization of the educational process, which contributes to the expansion of academic mobility.

Credit units can also be used in calculating the cost of education, determining the number of staff of teachers and their salaries. But in these cases, their application is reduced to "accounting units", while the forms of application discussed above give them the meaning of "transfer units". The system of credits, in case of its full-scale use, can be considered as one of the supporting structures of the educational system, which has a multi-purpose purpose and forms the basis for organizing the educational process on principles that are not characteristic of domestic higher education.

Currently, credit units are used in many countries of the world as a unit for measuring the labor intensity of various educational programs, determining the significance of their constituent academic disciplines. The most common are two systems:

the European credit transfer system (ESTS), originally based on a comparison of labor costs provided for each academic discipline, relative to the total teaching load established for a certain period of study;
the system of credit hours adopted in the United States (US Credit System - USCS), based on the assessment in credit hours of the labor intensity of each discipline studied and the educational program as a whole, determined in accordance with the curriculum and the distribution of study time by form and type of occupation.

Along with the European and American credit systems, other varieties are also used, in particular: British, Asian, Pacific.

The system of credits is a reasonable and very effective mechanism for quantitative comparison of requirements for the level and content of student training. Its real and potential possibilities extend to many aspects of the organization and structure of education and, in particular, suggest:

increasing the efficiency and validity of monitoring students' learning and their intermediate certification;
expanding opportunities for obtaining interdisciplinary education;
simplification of organizational support for the transition to individual forms of education;
reducing the number of courses taught in parallel for small student audiences and optimizing the number of training streams;
the release of funds that can be used to increase teachers' salaries;
expanding academic mobility and increasing opportunities to attract foreign students to domestic universities;
creation of favorable conditions for wider use in the educational process of modern educational technologies and foreign experience in organizing the educational process.

The development and implementation in the practice of Russian higher education of a system of credits adapted to national conditions and needs could stimulate universities to improve the educational process. And this, in turn, would help strengthen the positions of the Russian education system.

It should be noted that a number of Russian universities already have experience in the use of credit units in the educational process. Such experience is acquired in the process of obtaining international accreditation by Russian universities of certain programs of higher professional education in the course of the implementation of bilateral cooperation agreements with foreign universities. On the basis of the Peoples' Friendship University of Russia, for the past few years, an annual meeting "Problems of introducing a credit system of higher professional education" has been held annually. Currently, more than 30 universities are conducting an experiment to transfer the educational process to a credit system, including the development of the necessary regulatory and methodological documents.

The process of introducing credit units should be phased and controlled, without losing the quality of education. It is necessary to develop a "business plan" for the transit crossing, its positions must be correctly calculated economically and financially justified. In order to switch to a new organization of the educational process, it will be necessary to evaluate each academic discipline in credit units, develop effective methods for conducting classroom and extracurricular classes, introduce a point-rating control of knowledge in each discipline, It is necessary to prepare and publish information materials necessary for each student to familiarize themselves with the new system organization of the educational process, to create an institute of consultants on academic problems to provide students with appropriate advisory assistance.

The introduction of a system of credits will change the nature of the work of teachers in a very significant way, will put them before the need for constant self-improvement and self-training, the creation of a new methodological support for the educational process as a result of the transition to concentrated forms of presentation of educational material, combined with active independent work of students, with regular individual consultations by their teachers.

Much more effort and time will be required to prepare handouts and other materials accompanying classes, information sources for students' independent work, and organization of knowledge control.

To no lesser extent, the introduction of credit units will affect the work of students. First of all, such an organization of the educational process encourages them to systematic studies throughout the academic year and saves them from storming during the session. Students have a real opportunity to choose an individual learning path, a true variability of education. They will be able to attend classes in other areas and specialties with the appropriate coordination of the schedule, study additional disciplines, master related specialties, and receive additional qualifications. The motivation of students to regular independent work during the entire period of study will increase, which will allow them to acquire the skills of independent search for information and its analytical comprehension in order to gain new knowledge. The use of the credit system will facilitate students' access to the study programs of other universities, including those abroad, guaranteeing academic recognition of learning outcomes.

The transfer of the educational process to the system of credit units will require significant human, time and financial resources, the creation of a regulatory and methodological framework that is organically built into the current legal and scientific and methodological support of the educational process. To do this, it will be necessary to solve a number of methodological and organizational problems:

1. Define a credit unit as a unit of standardization in the field of education:

develop an algorithm for measuring the "real" labor intensity of educational programs, determine the conditions for a reasonable distribution of credits;
evaluate each discipline of the educational program in credit units;
develop methodological recommendations for the coordination of related educational programs.

2. Enter the quantitative characteristics of the credit system:

¢ determine the labor intensity of each credit unit, form its internal structure and give its justification;

develop a methodology for translating state educational standards, indicators of the curriculum, labor intensity of academic disciplines, other types of academic load in credit units;
establish the total number of credits for the main educational programs for the training of bachelors, masters, graduates.

3. Develop the structure of the curriculum based on credit units:

form coordinated curricula in related areas and specialties;
highlight the disciplines of the federal component of the State Educational Standard of Higher Professional Education, which are studied without fail and in a certain sequence;
highlight elective disciplines of limited choice;
highlight elective disciplines without limiting the choice;
give a list of optional disciplines;
designate an approximate list of disciplines of the university component of the SES VPO.

4. Prepare methodological materials for the disciplines of the curriculum:

work programs broken down into credit units;
materials for classroom work;
materials for independent work of students;
materials for control tasks.

5. Prepare reference books for students and teachers on the functioning of the system of credits in the university.

6. Create an academic advisory service:

define their job responsibilities;
to teach the new organization of the educational process and the practical application of the credit system.

7. Retrain teachers to work with the use of credit units in the educational process.

Thus, we are not talking about formal changes in the education system, as it might seem at first glance, but about changing the educational mentality of all subjects of the educational process, the behavioral stereotype of a person in the educational environment, which has been developing for more than one decade.

In conclusion, it should be emphasized that the introduction of credit units should not lead to discrimination against state educational standards, but, on the contrary, provide more confident access to the global educational market for competitive domestic educational programs. The transition to a credit system should not harm the Russian education system, which is in a state of permanent modernization and restructuring. The Russian education system is becoming more open to international competition, and therefore possible negative consequences should be minimized as much as possible. In the current situation, one should act in accordance with the interests of the national education system, and under no circumstances should one switch to a credit system if this is not consistent with national interests. Otherwise, the introduction of credit units loses all meaning. Of course, a full analysis of the consequences of the transition is possible only after the completion of the corresponding educational experiment.

Professor of the Department of Optics and Spectroscopy
V.S. Senashenko
[email protected]

If the organization is not reorganized or liquidated, a dash must be put in the corresponding calculation field.

Calculation of insurance premiums: reporting/billing period codes

RSV: presentation place codes

Depending on who and to which IFTS submits the calculation, in the field “At the location (accounting) (code)” of the title page of the calculation, one of the following codes must be indicated (Appendix No. 4 to the Procedure, approved by Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/ [email protected] ):

Code value	The code
At the place of residence of an individual who is not an individual entrepreneur	112
At the place of residence of the IP	120
At the place of residence of the lawyer who established the law office	121
At the place of residence of a notary engaged in private practice	122
At the place of residence of the member (head) of the KFH	124
At the location of the Russian organization	214
At the place of registration of the legal successor of the Russian organization	217
At the place of registration of the Russian organization at the location of a separate subdivision	222
At the location of the EP of the foreign organization in the Russian Federation	335
At the place of registration of an international organization in the Russian Federation	350

Calculation of insurance premiums: tariff codes

The payer of insurance premiums must indicate in the calculation the code of the tariff applied by him for insurance premiums. This code is reflected in line 001 of Appendix No. 1 to Section 1.

All tariff codes are given in Appendix No. 5 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected] For example, a payer of insurance premiums using the DOS and paying contributions at the basic rate should reflect the code "01" in this line, and payers on the simplified tax system who also use the basic rate of contributions - the code "02".

Keep in mind that tariff codes "21" - "29" are not used when filling out line 001 of Appendix No. 1 to Section 1.

In addition, it is important to note that if during the reporting / settlement period the payer applied several tariffs, then he must include in the calculation as many appendices No. 1 to Section 1 (or only individual subsections of Annex No. 1 to Section 1), as many tariffs were applied during this reporting / billing period.

The tariff code is also reflected in columns 270 of section 3 of the calculation. These columns indicate the code corresponding to the tariff, which is applied by the payer to payments to employees subject to contributions under additional tariffs (Article 428 of the Tax Code of the Russian Federation).

Unified calculation of insurance premiums: codes of types of documents

The type code of the identity document is indicated in line 140 of section 3 of the calculation of insurance premiums.

For example, if in personalized accounting information you reflect the data of the passport of an employee who is a citizen of the Russian Federation, then in line 140 you need to indicate the code "21". If the data of the passport of an employee - a foreign citizen is reflected, then the code "10" is put in this line.

All codes of types of identity documents are contained in Appendix No. 6 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected]

Calculation of insurance premiums: codes of the category of the insured person

In columns 200 of section 3, the payer of insurance premiums must indicate the categories of the insured person in respect of which personalized accounting information is being submitted.

The category codes of the insured person are contained in Appendix No. 8 to the Procedure, approved. Order of the Federal Tax Service of October 10, 2016 No. ММВ-7-11/ [email protected] So, for example, if an employee belongs to the category of persons who are covered by compulsory pension insurance and for whom insurance premiums are paid, then this employee is assigned the code “HP” in order to complete the calculation of insurance premiums.

RSV: other codes reflected in the calculation

In addition to the above information, the following information is reflected in the calculation of insurance premiums in coded form:

Code view	Place where the code is indicated in the calculation of insurance premiums	Comments
Tax authority code	Title page	You can find your IFTS code in our
Code of the type of economic activity according to the OKVED2 classifier	Title page	You must specify the code corresponding to your type of activity. The code is taken from the Classifier OK 029-2014 (NACE Rev. 2), approved. Order of Rosstandart dated January 31, 2014 No. 14-st
Citizenship country code/ Citizenship (country code)	p.070 of Appendix 9 to section 1	You will find the country code in OKSM, approved. Decree of the State Standard of Russia of December 14, 2001 No. 529-st
Citizenship country code/ Citizenship (country code)	p.120 section 3
OKTMO code	p.010 section 1	The code of the municipal formation / inter-settlement territory / settlement, which is part of the municipal formation, on the territory of which the payer pays insurance premiums, is reflected. OKTMO are contained in the Classifier, approved. Order of Rosstandart dated June 14, 2013 No. 159-st
OKTMO code	p.010 section 2
KBK	p.020 section 1	It is necessary to indicate the budget classification code to which the following are credited: - contributions to the OPS
	p.020 section 2
	p.040 section 1	- contributions to compulsory health insurance
	p.040 section 2	- contributions to compulsory health insurance
	p.060 section 1	- contributions to the OPS at additional rates
	p.080 section 1	- contributions to additional social security
	p.100 section 1	— contributions to compulsory social insurance in case of temporary disability due to motherhood (contributions to VNiM)
Sign of the basis for calculating insurance premiums for additional tariffs	p.001 subsection 1.3.1	This line specifies: - "1", if contributions in the amount of 9% are accrued for payments to employees employed in work with harmful working conditions (clause 1 of article 428 of the Tax Code of the Russian Federation, 400-FZ); - "2", if contributions in the amount of 6% are accrued for payments to employees employed in work with difficult working conditions (clause 2 of article 428 of the Tax Code of the Russian Federation,)
Foundation code	p.001 subsection 1.3.2	The choice of code depends on the basis for calculating contributions for additional tariffs established by paragraph 3 of Art. 428 of the Tax Code of the Russian Federation: - "1", if the contributions established by paragraph 3 of Art. 428 of the Tax Code of the Russian Federation, are charged on payments to employees employed in work with harmful working conditions (clause 1 of article 428 of the Tax Code of the Russian Federation, clause 1 of part 1 of article 30 of the Law of December 28, 2013 No. 400-FZ); - "2", if the contributions established by paragraph 3 of Art. 428 of the Tax Code of the Russian Federation, are charged on payments to employees employed in jobs with difficult working conditions (clause 2 of article 428 of the Tax Code of the Russian Federation, paragraphs 2-18, part 1 of article 30 of the Law of December 28, 2013 No. 400-FZ)
Fill base	p.002 subsection 1.3.2	The code corresponding to the basis for establishing the additional tariff is displayed: - "1" - based on the results of the special assessment; - "2" - based on the results of certification of workplaces; - "3" - based on the results of a special assessment and the results of attestation of workplaces
Working condition class code	p.003 subsection 1.3.2	You must specify one of the codes corresponding to the working conditions: - "1" - dangerous, subclass of working conditions - 4; - "2" - harmful, subclass of working conditions - 3.4; - "3" - harmful, subclass of working conditions - 3.3; - "4" - harmful, subclass of working conditions - 3.2; - "5" - harmful, subclass of working conditions - 3.1;
Code of the basis for calculating insurance premiums for additional social security	p.001 subsection 1.4	Reflected: - "1" when calculating the amounts of contributions for additional social security for members of flight crews of aircraft and civil aviation; - "2" - when calculating the amounts of contributions for additional social security of certain categories of employees of coal industry organizations
Payment sign	p.001 of Appendix 2 to Section 1	It is necessary to indicate the sign of payments of insurance coverage for compulsory social insurance at VNiM: - "1" - in case of direct payments by the territorial body of the FSS to the insured person; - "2" - credit system of payments by the territorial body of the FSS to the payer of contributions
sign	p.090 of Appendix 2 to section 1	Specify: - "1" if line 090 reflects the amounts of contributions to VNiM payable to the budget; - "2", if line 090 reflects the amount of excess of expenses incurred over calculated contributions to VNiM
Code of the type of entrepreneurial activity established by the legislation of the subject of the Russian Federation, specified in the application for a patent	p.030 of Appendix 8 to section 1	This code is taken from the patent application.
Sign of the insured person	p.160 section 3	The code depends on whether the person to whom the information is submitted is insured in the OPS system: - "1" - yes; - "2" - no
	p.170 section 3	The code depends on whether the person to whom the information is submitted is insured in the CHI system: - "1" - yes; - "2" - no
	p.180 section 3	The code depends on whether the person to whom the information is submitted is insured in the system of compulsory social insurance: - "1" - yes; - "2" - no