Financial support plan for preventive measures in 2021: sample

Prevention financing plan

When carrying out various work and procurement on labor protection or additional protection for employees whose working conditions are recognized as having a negative impact on the human body, you can apply for partial co-financing of such measures from the regional division of the Social Insurance Fund.

The maximum funds that an employer can receive is 1/5 of the insurance premiums for accidents and occupational diseases accrued for payment for the previous year.

When calculating the possible financing amount, indemnity for insured events will be deducted from it.

This means that if sick leave was paid from the Social Insurance Fund last year to one or more company employees due to an occupational illness or injury, the amount of compensation will be reduced by this amount.

Small companies (with up to 100 employees) can apply for compensation in the amount of 1/5 of the amount of insurance premiums for the last three years. Such compensation becomes possible provided that in the previous two calendar years the company did not carry out occupational safety measures using funds from the fund.

You can apply for funding for occupational safety measures annually until the end of July.

Submit an application for funds and a plan for financing preventive measures during a personal visit to the fund or through the public service portal.

Documents for permission to spend insurance premiums on injuries

Important! In order to use insurance premiums to finance preventive measures, it is necessary to obtain permission from the Social Insurance Fund .

To obtain permission, you must collect a package of documents. The main package of documents includes the following documents:

• financial support plan for preventive measures aimed at reducing injuries and occupational diseases of employees;
• statement;
• a copy of the list of measures that are aimed at improving working conditions and labor protection of employees, taking into account a special assessment of their working conditions

Additionally, the FSS requires documents, a full list of which is contained in paragraph 4 of Order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n (as amended on December 3, 2018). Let's give some examples:

• a copy of the act on the creation of a commission to conduct a special assessment of working conditions;
• a copy of the agreement with the organization that conducts a special assessment of working conditions. Here you will need to indicate the number of jobs that are included in the special assessment and the cost of this special assessment;
• a copy of the report on the special assessment after the relevant measures have been taken, which confirm that the class of working conditions has decreased;
• copies of documents that justify the purchase of equipment, as well as work performed to reduce the level of exposure to harmful working conditions on employees;
• a copy of the order on sending employees to training on labor protection and safe work;
• a list of employees who are sent for training on labor protection and safe work;
• a copy of the agreement with the organization that conducts such training. It must be accredited in the prescribed manner

What documents to provide depends on the measures on which the organization or individual entrepreneur spends money. After submitting all documents, the Social Insurance Fund must make a decision either on financing or on refusal of financing. The deadlines for making a decision by the Social Insurance Fund are shown in the table.

Drawing up a plan and its contents

Before you start drawing up a plan, you need to contact the regional division of the social insurance fund and get a certificate from them with the estimated amount of financing. At the same time, the plan can also include activities that will be paid partly at the expense of the fund, and partly at the expense of the employing company.

Suggestions are then made for the use of these funds. You can request funds from the fund at:

• 
  organizing meals for employees working in jobs with negative working conditions;

• devices and means for protection;
• various training courses on occupational safety for workers;
• medical measures;
• payment for health and safety regulations;
• treatment in a sanatorium for employees working in negative conditions;
• modernization and re-equipment of workplaces, in order to reduce the harmful effects of working conditions, etc.

The full list of measures can be found in Order of the Ministry of Labor No. 580n.

Once the amount of co-financing from the Social Insurance Fund is known and the activities to be included in the plan have been determined, you can begin to draw up this document. The form of the financial support plan for preventive measures and an example of how to fill it out can be found on the official website of the social insurance fund.

There are usually two reasons for refusing to allocate funds from the social insurance fund for labor protection measures. Firstly, funding may be denied due to incomplete, unreliable information or errors when filling out documents. Therefore, it is best, before submitting an application to the Social Insurance Fund, to consult additionally with fund employees regarding the completion and list of documents.

Secondly, the reason for refusal may be the exhaustion of the social insurance fund funds planned in the current period for these purposes. In this regard, it is better not to delay applying to the fund until the last days of receiving documents.

After funding has been allocated, it is necessary to report after each quarter on the use of social insurance funds.

The recipient bears full responsibility for the intended use of the money allocated by the fund.

Information about the preventive measures taken and paid for is included in the 4-FSS report in the appropriate period.

Sample plan for financial support of preventive measures regarding expenses for COVID-19

Form

Statement

on financial support for preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium and resort treatment for workers engaged in work with harmful and (or) hazardous production factors

TIN

In accordance with the Rules for financial support of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium and resort treatment of workers engaged in work with harmful and (or) dangerous production factors, approved by Order of the Ministry of Labor dated December 10, 2012 No. 580n (hereinafter referred to as the Rules) , I ask you to allow financial support for preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium and resort treatment for workers engaged in work with harmful and (or) dangerous production factors (hereinafter referred to as financial support for preventive measures), in accordance with the submitted financial support plan for preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium-resort treatment of workers engaged in work with harmful and (or) dangerous production factors (hereinafter referred to as the financial support plan for preventive measures).

report in the established form and document the validity of the expenses incurred, monitor the amount of funds allocated for the financial support of preventive measures, taking into account the costs associated with the payment of benefits for temporary disability in connection with an industrial accident or occupational disease and payment of vacations of the insured persons (in addition to annual paid leave).

The following documents are attached to the application:

2) a copy of the list of measures to improve the working conditions and safety of workers, developed based on the results of a special assessment of working conditions, and (or) a copy (extract from) the collective agreement (agreement on labor protection between the employer and the representative body of workers);

3) other documents:

· a copy of the agreement with a medical organization to conduct examinations of employees;

· a copy of the work completion certificate for employee examination;

· a copy of the medical organization’s license to conduct examinations for COVID-19;

· a copy of the lists of employees who were tested for COVID-19.

Please hand over (send) the decision on financial support (or refusal to provide financial support) for preventive measures (check as appropriate):

M.P.

Stamp of the territorial body of the Foundation

Positive decision of the fund

The decision on financial support for preventive measures and its volume or on refusal of financial support is made by the territorial branch of the fund (clause 8 of the Rules):

• for policyholders for whom the amount of insurance premiums accrued for the previous year is up to 8 million rubles inclusive - within 10 working days from the date of receipt of the full set of documents;
• for policyholders for whom the amount of insurance premiums accrued for the previous year is more than 8 million rubles - after agreement with the Fund. In this case, the territorial body of the Fund sends them to the Fund for approval within 3 working days from the date of receipt of the documents. The Fund approves the submitted documents within 15 working days from the date of their receipt.

The decision of the territorial body of the Fund is formalized by order and, within 3 working days from the date of its adoption or receipt of approval from the Fund, is sent to the policyholder (if a decision is made to refuse financial support or if the Fund refuses approval, with justification of the reasons for the refusal).

What to do if you receive a positive decision from the Social Insurance Fund

If the Social Insurance Fund gives a positive decision, then you will additionally have to submit another report. Quarterly, along with Form 4-FSS, you will need to submit a “Report on the use of amounts of insurance contributions for compulsory social insurance against accidents at work and occupational diseases for the financial support of preventive measures to reduce industrial injuries and occupational diseases.” The form of this report is contained in Letter of the Social Insurance Fund of the Russian Federation No. 17-03-18/05-7094 dated 06/02/2014. Such a report is compiled on a cumulative basis from the beginning of the year. It is accompanied by documents that confirm the funds spent.

Why they can refuse

A decision to refuse can only be made in the following cases:

• if the policyholder has arrears in the payment of insurance premiums, penalties and fines that have not been paid on the day the policyholder submits an application to the territorial body of the Fund at the place of its registration;
• the submitted documents contain false information;
• if the funds provided by the Fund's budget for financial support of preventive measures for the current year have been fully distributed;
• when the policyholder submits an incomplete set of documents.

The policyholder has the right again, but no later than August 1, to submit an application to the territorial body of the Fund at the place of his registration. He also has the right to appeal the decision of the territorial body of the fund to a higher authority or in court.