The FCC did not accept benefits for credit - how to take such amounts into account?

For what reason may the FSS of Russia refuse compensation?

Employees of the Federal Social Insurance Fund of Russia have the right to refuse to reimburse an organization for the costs of benefits. This is possible if the benefit is paid:

• in violation of the legislation on compulsory social insurance in case of temporary disability and in connection with maternity. For example, the organization violated the procedure for accruing (calculating) benefits;
• without supporting documents. For example, without a sick leave certificate, a child’s birth certificate, etc.;
• on the basis of documents that were incorrectly executed or issued in violation of the established procedure. For example, the medical organization that issued the sick leave does not have a license (clause 2 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n).

This follows from paragraph 4 of part 1 of article 4.2, part 4 of article 4.6 and part 4 of article 4.7 of the Law of December 29, 2006 No. 255-FZ.

In addition, the Federal Social Insurance Fund of Russia will refuse to allocate funds for the payment of benefits if the money in the organization’s bank accounts is not enough to satisfy all the requirements presented to them (Part 3.1, Article 4.6 of the Law of December 29, 2006 No. 255-FZ).

That is, if, after studying the documents submitted by the organization, the territorial branch finds out that the balance in the account is not enough to pay off all the claims made against it in order of priority, it will not transfer the money for the payment of benefits.

Situation: can the Federal Social Insurance Fund of Russia refuse to reimburse maternity benefits on the grounds that the employee does not have the necessary qualifications to work in her specialty?

Yes, it can, if the FSS of Russia manages to prove the fictitiousness of the labor relationship.

As a general rule, the Russian Federal Social Insurance Fund may refuse to reimburse benefits if they were accrued in violation of the law. During the audit, fund employees have the right to check any documents related to the accrual of payments to the fund, as well as confirming expenses incurred by organizations for the purposes of compulsory social insurance (including expenses for the payment of maternity benefits).

This procedure follows from Part 7 of Article 34, Part 22 of Article 35 and Article 37 of the Law of July 24, 2009 No. 212-FZ, Part 4 of Article 4.6 and Part 4 of Article 4.7 of the Law of December 29, 2006 No. 255-FZ.

The legislation does not contain specific lists of documents to be verified, as well as grounds for refusal to reimburse maternity benefits.

Employees of the Federal Social Insurance Fund of Russia may refuse to reimburse an organization for benefits if there are circumstances that indicate the deliberate creation of an artificial situation for the purpose of unlawfully receiving funds from the fund (inflating the amount of benefits). The practice of inspections shows that one of these grounds may be the employee’s lack of necessary qualifications to work in her position (that is, the woman was hired not to actually perform her job functions, but only to receive maternity benefits).

Arbitration courts confirm the legality of the actions of the FSS of Russia in such situations if, in addition to the insufficient qualifications of the employee, there are other facts that together indicate the fictitious nature of the labor relationship and employment only for the purpose of receiving benefits. Such facts may be family relationships with the head of the employing organization, an unreasonably inflated salary, hiring shortly before maternity leave, etc. (see, for example, the ruling of the Supreme Court of the Russian Federation dated October 26, 2015 No. 304-KG15 -13356, resolution of the Arbitration Court of the West Siberian District dated July 3, 2015 No. F04-21153/2015, East Siberian District dated September 18, 2014 No. A19-16413/2013, FAS Ural District dated June 16, 2011 No. F09-3014/11-S2).

At the same time, the inspectors’ conclusion that the employee does not have sufficient qualifications to work in her position cannot in itself be grounds for refusing compensation for benefits. To win a case in court, employees of the FSS of Russia must provide irrefutable evidence that the level of education and work experience of this specialist really does not allow him to perform the assigned work. And if the inspectors’ arguments do not convince the judges, the organization will be able to defend its right to reimbursement of benefits. But for this it is necessary to submit to the court documents confirming:

• the existence of actual labor relations between the employee and the employing organization (including an employment contract, time sheets, pay slips);
• actual performance of the employee’s job duties;
• the need and justification for hiring this specialist;
• the fact of the occurrence of an insured event and the payment of maternity benefits (including a correctly executed sick leave certificate).

There are examples from arbitration practice that confirm the right of organizations to reimbursement of benefits from the FSS of Russia in similar situations (see, for example, the ruling of the Supreme Arbitration Court of the Russian Federation dated November 1, 2013 No. VAS-11916/13, the resolution of the FAS of the East Siberian District dated July 11 2013 No. A33-19621/2011, West Siberian District dated September 26, 2011 No. A27-17239/2010, Ural District dated September 14, 2011 No. F09-5130/11).

What you need to know

To avoid penalties from various types of funds, it is necessary to familiarize yourself in as much detail as possible with all the information regarding both the calculation of insurance premiums and additional charges.

Moreover, some points are especially important:

• Basic information;
• who pays the fees;
• legal grounds.

Knowledge of current legislative acts that relate to all kinds of insurance premiums allows you to carry out accruals and additional accruals in the correct manner.

Using up-to-date information about laws from trusted sources is necessary for the work of any individual entrepreneur or enterprise.

Basic information

All employers who enter into employment contracts with their employees in the prescribed form are required to make appropriate transfers to the Russian Pension Fund.

This structure is a financial administrator that distributes funds, which subsequently go to:

• for the payment of pensions upon reaching a certain age;
• to pay for services provided to citizens of the Russian Federation under the compulsory health insurance system.

Payment of insurance premiums is carried out in the following order:

There is a certain category of employers who are exempt from paying insurance premiums. They are also not subject to the increased tariff rate of 10%.

Decree of the Government of the Russian Federation No. 1316 dated December 4, 2014 states that in 2021 the base from which insurance premiums are paid is 711 thousand rubles.

In 2021, payment of contributions of the type in question must be made at the indicated rates for all amounts. The only exceptions are the payments listed in Article No. 9 of Federal Law No. 212-FZ.

It should also be remembered that the taxable contribution base is calculated in relation to each employee separately.

Who pays the fees

The following categories of employers are required to pay insurance premiums:

1. All kinds of organizations with employees who are paid wages or working with contractors who are individuals.
2. Individual entrepreneurs who work with hired employees or individual contractors.
3. Individuals who do not have the status of an individual entrepreneur, but enter into employment contracts with other individuals and contractors.
4. Individual entrepreneurs working under the patent system and conducting private practice - this category includes all kinds of notaries, lawyers, as well as other individuals.

Sometimes it happens that an employer simultaneously falls into several categories that are required to make appropriate contributions to extra-budgetary funds. In this case, it is necessary to make transfers on all grounds.

Thus, if an individual entrepreneur conducts private practice and has entered into employment contracts with individuals, then he is obliged to make transfers both for himself and for his employees.

It must be remembered that the employer is obliged to generate quarterly reports, which are subsequently transferred to the Pension Fund of Russia.

Moreover, if the total number of employees is more than 50 people, then this must be done only electronically.

At the same time, individual entrepreneurs carrying out work without employees should not submit any reports.

Legal grounds

The very existence of various extra-budgetary funds, as well as the mandatory transfer of contributions to them, is enshrined at the legislative level.

What the authorities monitoring the payment of insurance premiums do as part of an on-site inspection, see the article: authorities monitoring the payment of insurance premiums.

What methods are used to calculate insurance premiums in 2019?

The main document that you need to focus on is Federal Law No. 212-FZ of 2407.09, as amended on July 13, 2015.

It covers in as much detail as possible all the important points related to the following institutions:

1. Pension Fund of Russia.
2. Social Insurance Fund.
3. Mandatory health insurance fund.

Also, all payers need to remember the following legal grounds:

What to do if you have received a refusal from the FSS of Russia

The territorial branch of the FSS of Russia will inform you in a reasoned decision that your organization has been denied reimbursement of expenses. Fund employees will send such a document to you within three working days from the date the decision was made (Part 5, Article 4.6 of the Law of December 29, 2006 No. 255-FZ). The form of such a decision was approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1014n. If you do not agree with the fund’s decision, you can appeal it to the regional branch of the FSS of Russia or in court (Part 6, Article 4.6 of the Law of December 29, 2006 No. 255-FZ).

If there are no objections on your part, then you can follow one of the following paths:

• ask the employee to voluntarily return the overpayment (to the cash desk or to the organization’s bank account);
• withhold money from the salary with the consent of the employee;
• recover the overpayment through the court.

In addition, the employer may not withhold (collect) from the employee an erroneously paid benefit or what was given to him in excess of what was due (Article 240 of the Labor Code of the Russian Federation). Then, in accounting, include the costs of such payments as other expenses. But in tax accounting, do not take into account amounts erroneously paid to an employee and not returned by him (not collected from him).

It is also possible that, by decision of the head of the organization, the employee is partially, and not fully, recovered. This is what Article 240 of the Labor Code of the Russian Federation allows. Then in accounting, include in other expenses only the part that could not be recovered from the employee. You will withhold the rest from the employee's salary.

Accounting for benefits not accepted for credit by the Social Insurance Fund: the employee did not return the benefit

The benefit cannot be recovered from the employee if the failure to offset social benefits arose due to an accountant’s incorrect interpretation of the law when calculating the amount of the benefit (Part 4, Article 15 of Law 255-FZ). In addition, the manager has the right to decide not to collect benefits regardless of the reason for the failure (Article 240 of the Labor Code of the Russian Federation).

If the employee does not return social benefits, then make the following entries:

Withhold personal income tax from the employee if he has not returned the amounts of incorrectly paid benefits, the tax was not withheld earlier and you decide that it is safer to withhold it. If the employee has already quit, inform the Federal Tax Service about the impossibility of withholding income tax.

In tax accounting, benefits not accepted by the Social Insurance Fund for credit are not included in the calculation of income tax, so a permanent difference arises and a permanent tax liability arises.

Read about fixing the differences between accounting and tax accounting here.

Simplificationists also do not take into account benefits that are not included in social insurance in expenses.

Insurance premiums

Situation: is it necessary to charge insurance premiums for erroneously paid disability benefits (for pregnancy and childbirth, etc.) if the Federal Social Insurance Fund of Russia refused to reimburse the costs?

Yes, it is necessary if it was not possible to withhold the erroneously paid amounts from the employee or, by decision of management, they did not collect them.

In general, social insurance benefits are included in the list of payments not subject to insurance contributions (Article 9 of the Law of July 24, 2009 No. 212-FZ, Article 20.2 of the Law of July 24, 1998 No. 125-FZ). However, if during the inspection, specialists from the territorial branch of the FSS of Russia discovered that the benefit was paid with violations, and therefore did not accept it for credit, then the payment is considered accrued within the framework of labor relations. That is, it should be subject to insurance premiums on a general basis, as provided for in Part 1 of Art. 7 of the Law of July 24, 2009 No. 212-FZ and paragraph 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ.

But here it also matters whether it was possible to recover the wrongfully paid benefits from the employee. If yes, then there is no need to charge contributions. After all, the money was returned, which means that there was no payment as such in the end. And therefore there is no object of taxation with insurance premiums. It does not matter whether the employee returned the money voluntarily or whether the organization forcibly collected it from him.

Was it not possible to withhold the erroneously paid amounts from the employee or, by decision of management, did they not begin to collect them? Then there is a fact of payment. Accordingly, insurance premiums will have to be calculated.

Such clarifications are in letters of the Ministry of Labor of Russia dated September 3, 2014 No. 17-3/OOG-732, Ministry of Health and Social Development of Russia dated August 30, 2011 No. 3035-19.

Advice: if you are ready to argue with the inspectors, then you do not have to charge insurance premiums on the amounts of benefits not accepted by the Federal Social Insurance Fund of Russia for offset, even if the employee has not returned the money. The following arguments will help you.

When the territorial branches of the FSS of Russia do not accept benefits accrued by the organization, the social orientation of these payments remains the same. Typically, the fund’s refusal to compensate expenses means that the policyholder paid benefits based on incorrectly executed documents. And if the employee was really sick or injured, then the benefit retains its character of material support in case of loss of ability to work. Benefits are not related to wages, are not incentive payments and are not provided for in employment contracts. Therefore, regardless of their reimbursement from the budget of the Social Insurance Fund of Russia, such payments are subject to paragraph 1 of part 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ and subparagraph 1 of paragraph 1 of Article 20.2 of the Law of July 24, 1998 No. 125-FZ. This means that insurance premiums are not assessed. The legality of this approach is confirmed by judges (see, for example, the ruling of the Supreme Court of the Russian Federation dated November 23, 2015 No. 304-KG15-14441, the resolution of the Arbitration Court of the West Siberian District dated July 10, 2015 No. F04-20221/2015, FAS Ural District dated May 8, 2014 No. F09-2608/14).

Regardless of whether the employee returned the benefit or not, the organization will have arrears in insurance premiums. After all, the amount of expenses accepted for deduction when calculating the monthly payment to the Federal Social Insurance Fund of Russia was overestimated. The specialists of the territorial branch of the fund will send a request for compensation for such arrears to the organization along with a decision that the costs of paying insurance coverage are not accepted for offset. The request will indicate the amount and repayment period of the arrears (Parts 4 and 5 of Article 4.7 of the Law of December 29, 2006 No. 255-FZ). The organization is obliged to fulfill it in a timely manner (clause 5, part 2, article 4.1 of the Law of December 29, 2006 No. 255-FZ).

Situation: is it possible to fine an organization for non-payment (not full payment) of insurance premiums if the Federal Social Insurance Fund of Russia refused to reimburse the social benefits paid to the employee?

Yes, it is possible if such arrears arose due to unlawful actions of the organization. In particular, these are:

• incorrect definition of insurance period;
• errors in calculating benefits;
• payment of benefits in the absence of documents confirming the employee’s right to it, etc.

Is the refusal to reimburse benefits due to the employee’s unlawful actions (for example, did he falsify documents)? Then there is no reason to fine the organization.

Such conclusions are in the letter of the Ministry of Health and Social Development of Russia dated August 30, 2011 No. 3035-19.

In addition, you will have to adjust the amount of previously accrued contributions and be sure to submit an updated calculation to the territorial branch of the FSS of Russia (Part 1, Article 17 of Law No. 212-FZ of July 24, 2009).

How to reflect a contribution taxable benefit that has not been credited to the Social Insurance Fund: policyholder reporting

4-FSS

The procedure for correction depends on the year in which the uncredited benefit was paid. If this is 2021 or earlier, then first of all the data in table 2 is corrected: the policyholder excludes social payments not accepted by the fund from the corresponding lines and columns of the table. Accordingly, the indicators for the lines “Expenditures for the purposes of compulsory social insurance” and “Debt owed to the territorial body of the Social Insurance Fund at the end of the reporting (calculation) period” are reduced. And the accountant will record the amount of the benefit not accepted by social insurance in the same line 5 of Table 1.

As a general rule, the policyholder will also need to adjust lines 1–4 of Table 3 and lines 1–3 of Table 6 (in terms of the total amount of payments and rewards in favor of individuals and the distribution of these amounts into taxable and non-taxable insurance premiums). Lines 2 of Table 1 and Table 7 “Accrued for payment of insurance premiums” are adjusted for the amount of additionally accrued insurance premiums - if the arrears were discovered in the same year in which the benefits were initially paid. Accordingly, amendments are made to the lines recording the debt owed by the policyholder at the end of the reporting period.

If 4-FSS is adjusted for the periods of 2021, then there are no tables for calculating contributions and payments for VNiM. The basis for calculating contributions for injuries, the total amount of payments and rewards in favor of individuals, the amount of accrued contributions and the debt owed to the policyholder at the end of the period are subject to correction.

RSV-1

For periods before 2021, personalized information should be specified using the SZV-KORR form (Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 3p). In this form, you provide the employee’s personal data, corrected amounts of payments in his favor and calculated contribution amounts. In case of incomplete reflection of insurance premiums in the reporting for any reporting periods, the amounts of additional accruals are reflected on an accrual basis in the 120th line and in section 4 of the annual form RSV-1 on a separate line for each period.

ERSV

Policyholders submit new calculations for insurance premiums for periods starting from 2021. The general principle for adjusting the calculation in the event of a FSS refusal to reimburse or offset is the same as when correcting Form 4-FSS for 2021: it is necessary to exclude uncredited benefits from Appendix 3, as well as adjust the base for calculating each type of insurance premium and the total amount of payments and rewards in favor of individuals. The lines containing information on the amount of accrued insurance premiums and the amounts on lines 070 and 090 of Appendix 2 are also adjusted.

Read more about the procedure for clarifying personalized information in the ERSV here.

Personal income tax

Whether or not to withhold personal income tax from an erroneously paid benefit depends on the type of benefit and whether the employee returned the money (voluntarily or forcibly, it does not matter). Four options are possible.

Option 1: the employee returned or was charged erroneously paid sick leave benefits

Once an employee has returned an erroneously paid allowance to the organization, there is no income for personal income tax purposes. This means that such payments are not subject to personal income tax. This follows from the provisions of paragraph 1 of Article 209, paragraph 1 of Article 210 of the Tax Code of the Russian Federation.

But when paying sick leave benefits, you withheld personal income tax (clause 1 of Article 217 of the Tax Code of the Russian Federation). Therefore, as a result of the return, there will be an overpayment of tax in the amount previously withheld (clause 1 of Article 217, clause 1 of Article 209 of the Tax Code of the Russian Federation).

For information on how to return (offset) the overpayment that has arisen, see How to return an overpayment for personal income tax.

Option 2: the employee returned or was charged the benefit, which is fully financed by the Federal Social Insurance Fund of Russia

Benefits that are fully reimbursed by the fund (maternity benefits, child care benefits, etc.) are exempt from personal income tax (clause 1 of Article 217 of the Tax Code of the Russian Federation). Since personal income tax was not withheld when paying them, no tax adjustments will have to be made when returning such amounts.

Option 3: the employee did not return the sick leave benefit, and the organization did not collect from him

In this case everything is simple. When paying benefits, you have already withheld personal income tax. So the employee no longer has income in the sense of Article 41 of the Tax Code of the Russian Federation. Of course, there is no need to calculate additional taxes.

Option 4: the employee did not return the benefit, which was fully paid at the expense of the Russian Social Insurance Fund, and the organization did not collect the money

The fund refused to accept benefits that are not subject to personal income tax, for example, for pregnancy and childbirth, and the employee did not return it? This amount will already have to be included in the personal income tax base. After all, such a payment will no longer be considered a benefit. So the organization must fulfill the duties of a tax agent: calculate the tax, withhold it and transfer it to the budget.

Algorithm for recording benefits not accepted by the Social Insurance Fund for credit

If the Social Insurance Fund did not accept the taxable benefit and refused to reimburse or offset social payments, then the accountant must proceed as follows:

• Reverse the amount of unaccounted benefits in accounting.
• Write off uncredited amounts as expenses or withhold them from the employee.
• Calculating insurance premiums from uncredited social benefits is the safest way for the policyholder at the moment, recommended by the Federal Tax Service and the Ministry of Finance (letters dated September 22, 2017 No. ED-4-15/19093 and dated September 1, 2017 No. 03-15-07/56382, respectively) .

One can argue with the demands of officials to charge contributions. A selection of law enforcement practices that you will find in ConsultantPlus will help you with this. If you do not have access to the system, you can get it for free.

• Pay additional contributions to the Federal Tax Service or the Social Insurance Fund (for periods before 2021) - if you reduce monthly social contributions to VNiM by the amount of benefits, then after the FSS refuses to offset the benefits, you need to pay additionally to the administrator of contributions to VNiM (until 2021 - FSS, from 2021 - Federal Tax Service) in the amount of social payments not accepted for offset
• Accrue and withhold personal income tax from the employee - this paragraph does not apply to temporary disability benefits, from which personal income tax is already withheld. But with other types of social benefits the situation is more complicated. By analogy with the calculation of insurance premiums: if the Social Insurance Fund refuses to count the payment of benefits, then it ceases to be insurance coverage for compulsory social insurance. This means that it does not apply to payments from the amounts of which income tax is not withheld. Consequently, if an employee refuses to return a benefit that was not credited to the Social Insurance Fund, then such payment becomes his income, from which income tax must be withheld. However, the law does not contain a direct obligation to collect personal income tax on benefits not included in social insurance. But if you do not withhold personal income tax, but charge insurance contributions, this may raise questions among tax authorities, since there will be a difference between the base for calculating insurance contributions and the base for income tax.
• Deal with a possible overpayment of personal income tax - if an employee has returned benefits that were previously subject to income tax, then he will have an overpayment. You must inform the employee about it (clause 1 of Article 231 of the Tax Code of the Russian Federation), and then this overpayment either be offset against future personal income tax payments, or returned to the employee based on an application exclusively to his bank account.
• Transfer contributions and personal income tax* to the budget.
• Calculate penalties for contributions and income tax* and also transfer to the state. At the moment social payments are recognized as non-refundable, the organization has arrears in insurance contributions and personal income tax*. And penalties are calculated for the period from the day following the established date for the transfer of insurance premiums for the month in which the benefit was paid until the day preceding the day of repayment of arrears on contributions or income tax.

A penalty calculator will help you.

1. Adjust reporting - you need to make corrections to accounting and tax reporting, including personnel reports: 2-NDFL**, 6-NDFL** (for periods from 2021), 4-FSS, RSV-1 (for periods before 2021), ERSV (for periods starting from 2017).

* If income tax has not been withheld previously and you decide to withhold it anyway.

**Adjusted if you chose to withhold income tax on amounts previously not subject to it.

Let's take a closer look at each stage.

How to correct an erroneous payment in accounting

If you do not intend to challenge the decision of the territorial branch of the fund in court, then all transactions related to the calculation and payment of such benefits will be erroneous. This means that such errors must be corrected in accounting and financial statements (clause 4 of PBU 22/2010). It does not matter whether the employee returned the overpayment or not. For information on how to make corrections in accounting, see How to correct errors in accounting and financial reporting.

Transfer the amount of hospital benefits (benefits related to the birth of a child), the reimbursement of expenses for which the Federal Social Insurance Fund of Russia refused, to account 73 “Settlements with personnel for other operations” (76 “Settlements with various debtors and creditors”, if the person has already quit):

Debit 73 (76) Credit 70

– the employee’s debt in the amount of the erroneously paid benefit (overpayment) was transferred.

A special situation with funeral benefits. There is no need to make any additional entries for the amount of the erroneously issued benefit (overpayment). The fact is that this benefit is initially taken into account in account 73 or 76. So continue to take into account the amount of the mistakenly paid funeral benefit (overpayment) in account 73 (76) until the money is returned or written off as expenses.

Accounting for benefits not accepted for credit by the Social Insurance Fund: the employee returned the benefit

Accounting for social benefits not offset or reimbursed by social insurance depends on whether the employee returned the benefit, and whether it was initially subject to income tax.

For uncredited benefits - in accounting, the accountant reverses the entries for the accrual of the amounts of these payments. The accounting date will correspond to the date of the fund’s decision not to accept expenses. Then social expenses not confirmed by the fund can be withheld from the employee, but only in 2 cases:

• provision by the employee of knowingly incorrect information for calculating benefits (fake sick leave, certificate of earnings for the last 2 years with inflated amounts of the employee’s income);
• Accountant making a counting error.

According to Part 4 of Art. 137 Labor Code of the Russian Federation, Part 4, Art. 15 of Law 255-FZ, Part 1, Art. 138 of the Labor Code of the Russian Federation, such amounts can be withheld from the employee’s labor income, but not more than 20% of earnings for each month. In other situations, the return of excess social benefits is made by the employee voluntarily.

If an employee returns benefits voluntarily or social benefits are withheld from his salary, then the accounting records will be as follows:

The organization withholds money from the employee: accounting

The amount of benefits overpaid can be withheld from the employee’s salary or subsequent benefit amounts in the following cases:

• the overpayment occurred as a result of a counting error. This is understood as an error made during arithmetic calculations (letter of Rostrud dated October 1, 2012 No. 1286-6-1, ruling of the Supreme Court of the Russian Federation dated January 20, 2012 No. 59-B11-17);
• dishonest actions of an employee (for example, he submitted documents with incorrect information or forged ones).

But first, get the written consent of the employee (letter from the Federal Social Insurance Fund of Russia dated August 20, 2007 No. 02-13/07-7922). At the same time, no more than 20 percent of the amount due to him can be withheld from the employee’s monthly salary (benefits). This is stated in Article 138 of the Labor Code of the Russian Federation, Part 4 of Article 15 of the Law of December 29, 2005 No. 255-FZ and Article 19 of the Law of May 19, 1995 No. 81-FZ.

When you make your next salary (benefits) payment, make an entry in your accounting records:

Debit 70 Credit 73 (76)

– the amount of erroneously paid benefits (overpayment) is withheld from the employee’s salary;

Debit 70 Credit 50 (51)

– the salary was issued from the cash register (the salary was transferred to the employee’s bank card) minus the withheld amount of the erroneously paid benefit (overpayment).

For more information about the cases and procedure for deductions from an employee’s salary, see How to make deductions from salaries at the initiative of the organization.

Situation: how to formalize an employee’s consent to deduct social benefits from his salary. FSS of Russia refused to reimburse benefits?

Ask the employee to write a statement.

Withholding from an employee’s salary can only be done with his written consent and only in cases provided for by law (letter of the Federal Social Insurance Fund of Russia dated August 20, 2007 No. 02-13/07-7922).

Labor legislation does not answer the question in what form the employee’s consent should be obtained to deduct overpaid amounts from his salary - verbally or in writing. But in order to avoid misunderstandings in the future (for example, the employee first agreed verbally and then began to make claims), it is better to record the consent in writing - let the person write a statement. This conclusion follows from the provisions of Article 137 of the Labor Code of the Russian Federation.

Additional accrual of insurance premiums for previous periods in 2021

Sometimes various types of errors occur due to ignorance of the law or intentionally. Insurance premiums are often not paid, and some individuals have been doing this for many years in a row.

This should not be done, as this may lead to the imposition of penalties on the employer.

In addition, subsequent additional payments of insurance premiums for previous years to the budget will still need to be carried out, this is inevitable.

Even if the transfer of the corresponding amounts in favor of the funds is carried out on time and without violations, it is imperative to first understand the following important points:

• when generating a report for past periods – what exactly to take into account;
• relating to inspection reports;
• process of reflection in financial statements (posting);
• work in the 1C program.

It is especially important to correctly display reporting in accounting programs. Since not all operations can be performed with the current date.

Some difficulties may arise when making additional charges in 1C 8.2, since there are some peculiarities in performing this operation.

What period to consider?

The tax period for contributions to extra-budgetary funds is one calendar year.

The reporting periods are:

• one block;
• half year;
• 9 months.

In this case, the rate for each period is set depending on the following factors:

• tax payer category;
• the type of fund to which transfers are made;
• the amount of income of the employee from whose salary payments are made.

Situations often arise when, for some reason, contributions are not paid not just for some individual reporting periods, but for years.

It happens that sometimes individual entrepreneurs who previously worked without employees and subsequently entered into employment contracts with individuals never pay contributions of the type in question.

Ultimately, such a practice is discovered, and the Federal Tax Service obliges the corresponding payments to be made.

If any period is missed, then a fairly serious fine will most likely be imposed on the enterprise or individual entrepreneur.

Video: insurance premiums

Its value is calculated based on the amount of debt to the extra-budgetary fund - the legislation indicates the corresponding interest rates.

According to the inspection report

Sometimes the need to accrue additional insurance premiums for past periods in the Social Insurance Fund arises after a desk audit has been carried out.

In this case, the basis confirming the need to perform this action is the audit report drawn up by the auditors. In some cases, the additional accrual process itself causes some difficulties.

Moreover, in most cases, the problem lies not in raising funds, but in the process of reflecting the payment directly in the financial statements.

However, all requirements of the act drawn up by the auditors must be complied with.

Otherwise, serious problems with the Federal Tax Service are possible. Editing is carried out in RSV-1.

Reflection in accounting When making additional payments, it is necessary to reflect these transactions in accounting. This is done as follows:

It should be remembered that until the court finds any official guilty of violating the provisions of the tax code, he remains innocent.

At the same time, incorrect reflection, according to clause 2 of PBU 22/2010, is recognized not as a violation, but as an error.

Therefore, if any inaccuracies were made when reflecting additional charges, then such precedents do not threaten the taxpayer with anything terrible.

Working in the 1C program

Sometimes some difficulties arise due to the need to reflect additional accruals in the special accounting program 1C ZUP - salary and management.

Data entry in accordance with the drawn up inspection report is carried out for each employee, this operation looks like this:

• open the application;
• we find an employee whose income should be subject to additional accrual;
• open the menu in the “accrual” section;
• A new window will appear - click on the “tax” tab;
• click on “Taxable, income code”;
• select the type of deductions (name of the extra-budgetary fund).

Thus, all necessary data is entered into the 1C program. If any errors occur during the operation of the program, you should contact your system administrator.

Find out which BCC applies when paying insurance premiums for an individual entrepreneur for himself in 2019 from the article: insurance premiums for an individual entrepreneur for himself.

What is the code of the payer of insurance premiums for the FSS policyholder, .

Where is the entrance to the personal account of the insurance premium payer?

In most cases, the reluctance of the program to work as required is caused by the actions of the accountant himself.

The employee received a writ of execution: accounting

If an employee has received a writ of execution, that is, the organization is recovering the amount of an erroneously paid benefit in court, then the amounts specified in this document must be withheld from earnings. For more information about this, see How to make deductions from wages based on executive documents.

Make a note in your accounting:

Debit 70 Credit 73 (76)

– the amount of erroneously paid benefits (overpayment) under the writ of execution was withheld from the employee’s salary;

Debit 70 Credit 50 (51)

– the salary was issued from the cash register (the salary was transferred to the employee’s bank card) minus the withheld amount of the erroneously paid benefit (overpayment) according to the writ of execution.

Example 1. Adjustment due to erroneous calculation of benefits for an external part-time worker

Employee Nogotkova N.N. has been working in the organization as an external part-time worker since 07/01/2017. In June 2021, the employee provides the organization with sick leave to pay for Maternity Leave . The employee was calculated and paid sick leave benefits. In November 2018, the employee writes an application for Child Care Leave and she is assigned and paid Child Care Benefit for up to 1.5 years and Child Care Benefit for up to 3 years .

In July 2021, it is discovered that accruals at the place of work of an external part-time worker were made incorrectly. It is necessary to reverse the accrued amounts of benefits ( Parental leave , Allowance for child care up to 1.5 years old and Allowance for child care up to 3 years old ) and submit adjustments to the calculation of insurance premiums for all periods, starting with the half-year report 2018.

Let's reflect the reversal of accrued benefits:

1. Let's create a document correction Sick leave, in which we uncheck Assign a benefit from on the tab Payment:

   
   As a result, on the Recalculation tab of the previous period, the Maternity Leave accrual is reversed :

   
   And on the Accrued (detailed) , an unpaid accrual is assigned Unpaid days of maternity leave :

2. In the document Holiday to care for the child (Salary – Parental leave and returns from leave – Child care leave) we will also uncheck the boxes for the assignment of benefits:

Recalculation service (Salary – Service – Recalculation) will generate lines about the need to recalculate benefits:

The document in which the recalculation itself will be made depends on the Perform additional accrual, recalculation in a separate document (Settings – Payroll calculation):

If the Perform additional accrual, recalculation as a separate document checkbox is NOT selected:

• recalculation will occur automatically during the next payroll calculation in the document Calculation of salaries and contributions on the Additional accruals, recalculations ;
• For recalculation, you can enter the document Additional accrual, recalculation manually.

If the Perform additional accrual, recalculation as a separate document checkbox is selected:

• recalculation always occurs in the document Additional accrual, recalculation .

The document Additional accrual, recalculation (Salary – Additional accrual, recalculation – Additional accrual, recalculation) can be entered directly from the Recalculation by clicking the Add Now :

As a result of recalculation, accrued benefits will be reversed:

If we generate a Calculation of insurance premiums for the periods for which the recalculation was made and for the current period (9 months of 2021), we will see that in Appendix 3 to Section 1, the corrective reports are filled out without changes: with the original accrued amounts of benefits. All reversed benefits were included in the current period report with a minus sign.

The adjusting report for 2021 is as follows:

Report for 9 months of 2021:

This is incorrect, therefore, in order to correctly fill out Appendix 3 to Section 1 of Calculation of Insurance Contributions in the corrective reports and in the report of the current period, we will make corrections using the document Data Transfer (Administration - Data Transfers) according to the accumulation registers of Social Security Benefits and Child Care Benefits .

Data Transfer document as follows:

• Let's look at the movements in these registers of documents used for recalculation;
• In the Data Transfer similar lines with the opposite sign (with a plus sign) for the amount of benefits and the number of cases. Thus, we “reset” the data in the current period.
• then we will enter in the Data Transfer lines similar to the original ones with a minus sign, but the Period equal to the Date of the insured event . (In general, you need to set in the Period the date of the reporting period in which you want to show data in the Calculation of insurance premiums ).

Adjustment to the Social Security Benefit :

Adjustment by register of Child care benefits :

After this, both in the report for the current period and in the corrective reports Calculation of insurance premiums for past periods of Appendix 3 to Section 1 Calculation of insurance premiums will be filled out correctly, i.e. taking into account the reversed amounts of benefits.

Corrective report for 2021:

Report for 9 months of 2021:

line 070 of Appendix 2 to Section 1 of the Calculation of Insurance Premiums are also filled in incorrectly . As in Appendix 3, all reversed benefit amounts are included in the current period report. This is not true, and to correct this problem, adjustments should be made in the same way to the register Settlements with funds for insurance premiums .

Report for 9 months of 2021 before adjustment:

Adjustment by document Transfer of data across the register Settlements with funds for insurance premiums :

After the adjustment, line 070 of Appendix 2 to Section 1 of the report for 9 months of 2021 is filled out correctly - with zero amounts of insurance expenses:

Let's also look at filling out line 070 of Appendix 2 to Section 1 in the adjusting reports for previous periods using the example of the report for 2021. Before the adjustment, line 070 , although they are reversed:

After the adjustment, line 070 of Appendix 2 to Section 1 of the 2021 report is filled out correctly:

The employee returned the money: income tax

Whether the return of an erroneous benefit will affect your income tax calculation depends on what benefit the fund refused to refund. There are two possible options.

Option 1: the fund refused to reimburse the benefit, which is fully financed by the Russian Social Insurance Fund

Benefits for which the FSS of Russia refused to reimburse expenses and which were returned by employees do not affect the calculation of income tax. We are talking about benefits for pregnancy and childbirth, child care, etc. Since the benefit was supposed to be reimbursed by the fund, then you did not take these amounts into account in expenses. This means that the return of money in case of refusal to reimburse the benefit does not affect the organization’s income. There is no economic benefit in the sense of Article 41 of the Tax Code of the Russian Federation. There is no need to adjust the tax base for income tax. There is no arrears for this tax.

Option 2: the fund refused to reimburse sick leave benefits when an employee of the organization suffered an illness or injury

If the fund refuses to reimburse the sick leave benefit, then the taxable income will have to be adjusted by the amount of the benefit for the first three days of the employee’s illness. After all, the organization paid for these days at its own expense.

Since this error resulted in an understatement of the tax base and incomplete payment of income tax to the budget, submit an updated tax return. An amendment must be submitted for the period in which the organization unlawfully took into account part of the sick leave benefit as expenses for the purpose of calculating income tax.

All these conclusions follow from the provisions of paragraph 1 of Article 81, paragraph 1 of Article 54, subparagraph 48.1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, paragraph 1 of part 2 of Article 3 of the Law of December 29, 2006 No. 255-FZ.

Since there is arrears in income tax, the organization will have to pay penalties and possibly a fine (Articles 75, 122 of the Tax Code of the Russian Federation).

An example of how to take into account the return of sick leave benefits by an employee when the Federal Social Insurance Fund of Russia refuses to reimburse the amounts paid. General organization

Alpha LLC applies a general taxation system (accrual method); it pays income tax monthly based on actual profit.

Employee of the organization A.I. Ivanov (worker) was ill from June 1 to June 5. The employee's incapacity for work was confirmed by a sick leave certificate. Ivanov’s insurance experience exceeds eight years. He has the right to a benefit in the amount of 100 percent of average earnings calculated for two calendar years preceding the year of the insured event.

Sick leave benefits for the first three days of an employee’s illness are paid by the organization at its own expense. From the fourth day of illness, the amount of the organization’s benefit is reimbursed by the FSS of Russia. Ivanov’s average daily earnings are 500 rubles/day.

Alpha's accountant calculated the benefit as follows.

At the expense of the organization you need to pay: 500 rubles/day. × 3 days = 1500 rub.

At the expense of the Social Insurance Fund of Russia they pay: 500 rubles/day. × 2 days = 1000 rub.

Ivanov received the benefit on July 1. The amount of sick leave benefits increased the personal income tax base. The employee does not have the right to tax deductions. The tax amount was: (1500 rubles + 1000 rubles) × 13% = 325 rubles.

Ivanov was paid: 2500 rubles. – 325 rub. = 2175 rub.

Alpha's accountant transferred personal income tax to the budget on July 1.

The following entries were made in accounting:

Debit 20 Credit 70 – 1500 rub. – a benefit paid at the expense of the organization has been accrued;

Debit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions” Credit 70 - 1000 rubles. – benefits paid at the expense of the Federal Social Insurance Fund of Russia have been accrued;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments” – 325 rubles. – personal income tax is withheld from the benefit amount;

Debit 70 Credit 50 – 2175 rub. – a benefit was issued to the employee;

Debit 68 subaccount “Personal Income Tax Payments” Credit 51 – 325 rub. – personal income tax is listed.

The accountant included the amount of benefits paid at the expense of the organization (1,500 rubles) as income tax expenses. By the amount accrued at the expense of the Federal Social Insurance Fund of Russia (1000 rubles), the accountant reduced the amount of insurance contributions that he had to pay to this fund. The accountant transferred insurance premiums from payments to citizens to the budget on July 15.

On July 27, the Federal Social Insurance Fund of Russia made a decision to refuse to reimburse the amount of benefits due to the fictitiousness of the sick leave. The employee confirmed that the sick leave was not issued by the medical organization and agreed to return the benefit amount.

The following entries were made in accounting:

Debit 20 Credit 70 – 1500 rub. – the benefit amount paid at the expense of the organization is reversed;

Debit 69 subaccount “Settlements with the Social Insurance Fund for social insurance contributions” Credit 70 - 1000 rubles. – the amount of benefits paid at the expense of the Russian Social Insurance Fund has been reversed;

Debit 70 Credit 68 subaccount “Personal Income Tax Payments” – 325 rubles. – the amount of withheld personal income tax is reversed;

Debit 73 Credit 70 – 2175 rub. – the employee’s debt in the amount of the erroneously paid benefit (overpayment) was transferred;

Debit 50 Credit 73 – 2175 rub. – the employee returned the amount of the benefit to the organization’s cash desk.

The Alpha accountant transferred the income tax to the budget on July 28 with an increase in the amount of the tax base by 1,500 rubles. The reporting was prepared taking into account the correction of the error.

Alpha's accountant completed an updated Form 4-FSS. The organization had an arrears in terms of contributions to the Social Insurance Fund of Russia, for which the inspectors assessed penalties.

How to reflect a contribution taxable benefit not credited to the Social Insurance Fund: tax agent reporting

If the fund refused to count or reimburse the benefit, then it is necessary to make adjustments to a number of reporting documentation of the tax agent:

Read more about adjusting the quarterly personal income tax calculation here.

The employee returned the money: USN

Whether the return of an erroneous benefit will affect the calculation of tax on the simplified tax system depends on what benefit the fund refused to reimburse. There are two possible options.

Option 1: the fund refused to reimburse the benefit, which is fully financed by the Russian Social Insurance Fund

Benefits for pregnancy and childbirth, child care, etc., for which the FSS of Russia refused to reimburse expenses and which were returned by employees, do not affect the calculation of the single tax. It does not matter which object of taxation the organization has chosen - “income” or “income reduced by expenses”. Since the benefit was supposed to be fully reimbursed by the Federal Social Insurance Fund of Russia, then you did not take these amounts into account in expenses and did not apply a deduction under the object “income” for them. Therefore, the return of money in case of refusal to reimburse the benefit does not affect the company’s income. There is no economic benefit in the sense of Article 41 of the Tax Code of the Russian Federation. There is no arrears for this tax. After all, simplified organizations do not take into account the amount of such benefits when calculating the single tax (clause 2 of Article 346.16, clause 3 of Article 346.21 of the Tax Code of the Russian Federation).

Option 2: the fund refused to reimburse sick leave benefits when an employee of the organization suffered an illness or injury

Regardless of the chosen object of taxation, if the fund refuses to reimburse the hospital benefit, either the tax base for the single tax or the tax itself will have to be adjusted to the amount of the benefit paid at its own expense.

Since, due to an error, the organization did not pay additional single tax, submit an updated tax return. It must be drawn up for the period in which the organization unlawfully reduced the single tax (included in expenses) by the amount of benefits paid at its own expense. That is, for the first three days of the employee’s illness.

This follows from the provisions of paragraph 1 of Article 81, paragraph 1 of Article 54, subparagraph 7 of paragraph 1 of Article 346.16, paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation, paragraph 1 of part 2 of Article 3 of the Law of December 29, 2006 No. 255-FZ.

Once arrears have arisen regarding the single tax (advance payments thereon), the organization will have to pay penalties, and possibly a fine (Articles 75, 122 of the Tax Code of the Russian Federation).

An example of how to reflect when taxing an employee’s return of maternity benefits when the Federal Social Insurance Fund of Russia refuses to reimburse the amounts paid. The organization applies a simplification with the object of taxation “income”

Alpha LLC applies a simplified taxation system (taxable object “income”). Contributions to the Pension Fund of Russia, the Social Insurance Fund of Russia and the Federal Compulsory Medical Insurance Fund are calculated by Alpha at the regular rate.

From November 1 A.S. Dezhneva was hired by the organization as a part-time accountant. The employee presented a sick leave certificate to the accounting department, on the basis of which she was granted maternity leave from May 13 (for 140 calendar days). The amount of maternity benefit was 110,000 rubles.

Dezhneva received benefits on May 12.

By the amount accrued at the expense of the Federal Social Insurance Fund of Russia (RUB 110,000), the accountant reduced the amount of insurance premiums that the organization had to transfer to this fund. The accountant transferred insurance premiums from payments to citizens to the budget on June 15.

On September 24, the Federal Social Insurance Fund of Russia made a decision to refuse to reimburse the amount of the benefit. Dezhneva should have received benefits at her main place of work. The employee agreed to return the amounts previously paid.

Alpha's accountant completed an updated Form 4-FSS. The organization had an arrears in terms of contributions to the Social Insurance Fund of Russia, for which the inspectors assessed penalties and fines.

The fund refused to reimburse the benefit, which is fully compensated by the Russian Social Insurance Fund. Therefore, the accountant did not adjust the single tax during simplification.

An example of how to reflect when taxing an employee’s return of benefits for the birth of a child if the Federal Social Insurance Fund of Russia refuses to reimburse the amounts paid. The organization applies a simplification with the object of taxation “income reduced by the amount of expenses”

Alpha LLC applies a simplified taxation system (taxable object “income reduced by the amount of expenses”). The organization applies a reduced rate of insurance contributions: in the Pension Fund of Russia - 20 percent, in the Federal Social Insurance Fund of Russia - 0, in the Federal Compulsory Medical Insurance Fund - 0.

Employee of the organization A.I. Ivanov applied to the accounting department for payment of a one-time benefit for the birth of a child, despite the fact that his marriage with the child’s mother was dissolved and the child lives with the mother.

Benefit in the amount of RUB 14,497.80. was paid to the employee on January 19 (at the expense of the Russian Social Insurance Fund).

On March 24, the Federal Social Insurance Fund of Russia made a decision to refuse to reimburse the amount of benefits due to the fact that the employee did not have the right to payment (clause 27 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated December 23, 2009 No. 1012n). The employee agreed to return the amounts previously received.

The organization did not have any arrears in taxes and contributions and the accountant did not submit updated declarations (calculations).

Challenging the results of an on-site inspection

The results of control activities are reflected in the inspection report. The general rules for recording the results of the inspection are established by Art. 38 of Federal Law No. 212-FZ [1]. From the provisions of paragraph 2 of Art. 38 of this law it follows that based on the results of the on-site inspection, within two months from the date of drawing up a certificate of the on-site inspection carried out by the officials of the body monitoring the payment of insurance premiums who carried out the inspection, an inspection report is drawn up in Form 17 - FSS of the Russian Federation[2]. The act, within five days from the date of its signing, is handed over to the person in respect of whom the inspection was carried out (his authorized representative), in person against signature, sent by registered mail or transmitted electronically via telecommunication channels. The person in respect of whom the inspection was carried out familiarizes himself with the act and, in case of disagreement with the facts stated in it, has the right to express such disagreement. It is submitted to the FSS in writing within 15 days from the date of receipt of the inspection report. In this case, the payer of insurance premiums has the right to attach to written objections or, within the agreed period, transfer to the body monitoring the payment of insurance premiums documents (their certified copies) confirming the validity of his objections (clause 5 of Article 38 of Federal Law No. 212-FZ ).
The inspection report, written objections thereto and other inspection materials are considered by the head (deputy head) of the body monitoring the payment of insurance premiums that conducted the inspection, and a decision is made within 10 days from the date of expiration specified in paragraph 5 of Art. 38 of Federal Law No. 212-FZ [3]. This period may be extended, but not more than by one month ( clause 1, article 39 of Federal Law No. 212-FZ ).

During the consideration of the audit materials, the head (deputy head) of the body monitoring the payment of insurance premiums:

• establishes whether the person in respect of whom the inspection report was drawn up violated the legislation of the Russian Federation on insurance premiums;
• establishes whether the identified violations constitute an offense under Federal Law No. 212-FZ;
• establishes whether there are grounds for holding a person accountable for committing an offense defined by the said law;
• identifies circumstances that exclude a person’s guilt in committing an offense provided for by Federal Law No. 212-FZ.

Based on the results of consideration of the inspection materials, the head (deputy head) of the body for control over the payment of insurance premiums in the form approved by the body for control over the payment of insurance premiums in agreement with the federal executive body exercising the functions of developing state policy and legal regulation in the field of social insurance, makes a decision ( clause 8, article 39 of Federal Law No. 212-FZ ):

1. on bringing to justice for committing an offense;
2. refusal to hold such liability.

The decision to prosecute for committing an offense or the decision to refuse to prosecute comes into force after 10 days from the date of delivery to the person in respect of whom the corresponding decision was made (his authorized representative) (Clause 12, Article 39 of the Federal Law No. 212-FZ ). Such a person, if he has objective reasons, has the right to disagree with the decision of the control body and go to court in order to prove in court the legality of his actions.

Example 3. Adjustment due to “duplication” of a certificate from a previous place of work

By mistake, a certificate of earnings from a previous place of work for employee P.V. Oduvanchikov was entered twice. In December 2021 and May 2021, the employee was accrued sick leave benefits based on incorrect data in the amount of RUB 9,212.04. and 6,615.20 rubles. respectively:

It is necessary to recalculate benefits in July 2021 and submit corrective reports. Calculation of insurance premiums for 2021 and the first half of 2021.

Dandelchikov was fired on June 18, 2019.

The inspectors insist on reclassifying excessively accrued benefits as taxable and charging additional insurance premiums.

First of all, you should eliminate the cause of the error: remove one of the Certificates for calculating benefits (incoming) (Salary - Certificates for calculating benefits - Certificate for calculating benefits (incoming)). Then enter the corrections to the sick leave :

Reversed benefit amounts for December 2021:

At the expense of the employer:

• 1,578.99 (corrected amount of benefit at the expense of the employer) – 2,303.01 (original amount of benefit at the expense of the employer) = -724.02 rubles.

At the expense of the FSS:

• 4,736.97 (corrected benefit amount at the expense of the Social Insurance Fund) – 6,909.03 (original benefit amount at the expense of the Social Insurance Fund) = -2,172.06 rubles.

Reversed benefit amounts for May 2021:

At the expense of the employer:

• 1,977.36 (corrected amount of benefit at the expense of the employer) – 2,480.70 (original amount of benefit at the expense of the employer) = -503.34 rubles.

At the expense of the FSS:

• 3,295.60 (corrected benefit amount at the expense of the Social Insurance Fund) – 4,134.50 (original benefit amount at the expense of the Social Insurance Fund) = -838.90 rubles.

Similar to the previous examples, the adjusted benefit amount is included in the calculation of insurance premiums only for the current period (9 months of 2021). To fill out corrective reports, you need to make an adjustment using the Data Transfer (Administration - Data Transfers) according to the accumulation register of Social Security Benefits .

Adjustments should also be made based on the original movements of the correction documents. Make a “movement” of the amount of reversed benefits from the current period (July 2019) to the adjustment period (December 2021 and May 2019) according to the Period .

of Payments with funds for insurance premiums should be adjusted to correctly fill out line 070 of Appendix 2 to Section 1 of Calculations for insurance contributions for the amount of benefits at the expense of the Social Insurance Fund:

Then the income should be reclassified as taxable. The reversal of non-taxable income has already passed in the correction document Sick Leave . It is necessary to enter income by type Income fully subject to insurance premiums in the amount of this reversal. It is convenient to do this in the document Recalculation of insurance premiums (Taxes and contributions - Recalculation of insurance premiums - Recalculation of insurance premiums).

To recalculate for different calendar years, you need to create a separate document in which in the header indicate the Calculation Period - the year for which the recalculation is carried out, and the Month of Registration - the month in which the recalculation is made.

Income information must be entered on the Income information :

Amount of benefit that was reclassified as taxable income for December 2021:

• 2,172.06 (excessively accrued benefits at the expense of the Social Insurance Fund) + 724.02 (excessively accrued benefits at the expense of the employer) = 2,896.08 rubles.

Amount of benefit that was reclassified as taxable income for May 2021:

• 838.90 (excessively accrued benefits at the expense of the Social Insurance Fund) + 503.34 (excessively accrued benefits at the expense of the employer) = 1,342.24 rubles.

Then, using the Calculate , we get the contribution amounts, which are calculated automatically:

When recalculating contributions during one billing period (income is adjusted for May 2021 in 2021 Calculation Period FSS contributions (incidentally) is reflected in the current period:

For the 1st half of 2021, an adjusting regulated report 4-FSS will not be required, and adjustments to income and additional accrued contributions will be reflected in 4-FSS in the adjustment period - July 2021. And for 2021, you will also need to generate a 4-FSS .

Filling out Section 3 of the corrective Calculation of insurance premiums for 2021 as a result of such an adjustment:

Base for calculating insurance premiums for December 2021 (column 220):

• 22,000 (amount of wages for December 2018) + 2,896.08 (amount of benefits reclassified as taxable income) = 24,896.08 rubles.

Amount of calculated insurance premiums for December 2021 (column 240):

• 24,896.08 (Base for calculating contributions) * 22% (OPS tariff) = 5,477.14 rubles.

Filling out Section 3 of the corrective Calculation of insurance premiums for the 1st half of 2019 as a result of the adjustment:

Base for calculating insurance premiums for May 2021 (column 220):

• 22,000 (amount of wages for May 2019) + 1,342.24 (amount of benefits reclassified as taxable income) = 23,342.24 rubles.

Amount of calculated insurance premiums for May 2021 (column 240):

• 23,342.24 (Base for calculating contributions) * 22% (OPS tariff) = 5,135.29 rubles.

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Example 2: Adjustment due to an incorrect date for a benefit event

In February 2021, employee Lyutikov V.B. Child birth benefit was accrued at the expense of the Social Insurance Fund in the amount of RUB 17,479.73:

In July 2021, it turned out that in the document One-time benefit at the expense of the Social Insurance Fund (Salary - All accruals - One-time benefit at the expense of the Social Insurance Fund) the Date of the event and the benefit was erroneously paid taking into account indexation. (The child was born in January 2021 and the benefit is due in the amount current for January 2021, i.e. in the amount of RUB 16,759.09).

It is necessary to recalculate the benefit and submit corrective reports. Calculation of insurance premiums for the 1st quarter of 2021 and half of 2021.

First of all, we correct the accrual: we correct the document One-time benefit at the expense of the Social Insurance Fund , in which we indicate the correct Date of the event :

Data Transfer document (Administration - Data Transfers), in which we adjust the accumulation register of Social Security Benefits . The adjustment principle is similar to Example 1, but since the changes occur within one calendar year, you only need to change the benefit amount by the amount of the difference:

Adjustment amount:

• 17,479.73 (original benefit amount) – 16,759.09 (corrected benefit amount) = 720.64 rubles.

We will also adjust the register Calculations with funds for insurance premiums to correctly fill out line 070 of Appendix 2 to Section 1 Calculations for insurance premiums .

Report for 9 months of 2021 before adjustment:

Adjustment by document Transfer of data across the register Settlements with funds for insurance premiums :

After the adjustment, line 070 of Appendix 2 to Section 1 is filled out correctly:

In the corrective report for 2021, line 070 of Appendix 2 to Section 1 is also filled out correctly - with the amount of the benefit taking into account the correction:

It is also necessary to adjust the data in Section 3 Calculation of insurance premiums . The corrected benefit amount is fully included in the report for 9 months of 2021:

And the amount of the benefit is not included in the adjustment report for the 1st quarter of 2021:

It is necessary that the report for the 1st quarter of 2021 reflect the amount of the benefit, taking into account the correction.

We add to the document Transfer of data an adjustment to the accumulation register Income accounting for the calculation of insurance premiums :

With this adjustment, we transfer the amount of income in the form of benefits from July 2021 to February 2021. Please note that to adjust this register, it is important to correctly fill out the Date of receipt of income : we remove the amount from 07/31/2019 (indicate it with a “minus”) and transfer it as of 02/28/2019 (we enter it with a “plus”).

After this, the adjustment report for the 1st quarter of 2021 reflects the amount of the benefit, taking into account the adjustment:

Non-taxable amount of income in the form of benefits for February 2021:

• 44,259.09 (column 210) – 27,500.00 (column 220) = 16,759.09 rubles.

The report for 9 months of 2021 does not reflect the amount of the benefit: