Act of joint reconciliation of calculations for insurance premiums, penalties and fines (FORM 21

Current as of February 13, 2021
If the overpayment was made for pension, medical or compulsory social insurance, then the application must be sent to the tax office.

A separate application must be completed for each type of contribution.

The application form may be as follows:

• paper - by personal delivery, mail
• electronic – through TKS, taxpayer’s personal account

If an overpayment of insurance premiums for accidents and injuries at work is established, then the application must be sent to the Social Insurance Fund. For return, form 23-FSS , for offset - 22-FSS .

The Social Insurance Fund has the right to unilaterally offset the overpayment against current debt or future payments.

Since 2021, the administration of contributions is carried out by the Federal Tax Service. To return amounts overpaid in 2021, you must contact the Inspectorate at the place of registration of the organization or registration of the individual entrepreneur. Until 2021, control over the calculation and payment of contributions to pension, health and social insurance was carried out by the Pension Fund and the Social Insurance Fund.

Refunds of contributions overpaid before 2021 are carried out by extra-budgetary funds. The exception is for contributions transferred in excess of accrued contributions to the compulsory pension insurance system. Before transferring the balances to the Federal Tax Service, the Pension Fund distributed the amounts to the personal accounts of the insured persons. Refunds of overpayments of pension insurance contributions are not made.

Contributions for insurance from NS and PZ continue to be regulated by the FSS. Receipt of payments, offset of overpayments against arrears, return of overpayments and other settlement operations in 2021 are still carried out by the fund.

Purposes of reconciliation of settlements with the Pension Fund of Russia

Reconciliation of calculations for pension contributions between the employer and the controlling government agency can be initiated by either party. The mandatory verification is established for the period of preparation of summary data for the preparation of annual reporting. Reconciliation of calculations helps solve the following problems:

• confirm the fact of transfer of excess funds;
• identify amounts that were collected by the regulatory authority in an inflated amount;
• make decisions on payments that require clarification;
• check the totals for obligations to the budget.

Registration of results: act form

The tax office documents the results of the reconciliation with a special reconciliation act. For example, in 2021, the form of the act approved by order of the Federal Tax Service of Russia dated August 20, 2007 No. MM-3-25/494 was in force. This form consisted of a title page and two sections. The first section was intended for a brief reconciliation, and the second section for more specific information.

However, Order of the Federal Tax Service of Russia dated December 16, 2016 No. ММВ-7-17/685 approved a new form of the act of joint reconciliation of calculations for taxes, fees, insurance premiums, penalties, fines, and interest. The new form of the act is applied from January 27, 2021. After this date, tax authorities no longer have the right to issue a reconciliation report using the old form. The new form of the 2021 reconciliation report has the following composition:

• title page;
• section 1 (general data);
• section 2 (more detailed information based on the results of verification with the transcript).

This form continues to apply in 2021. No changes were made to it in 2021.

It was necessary to approve a new form of the reconciliation report due to the fact that from January 1, 2021, the tax authorities were transferred powers to administer insurance premiums. Therefore, in the reconciliation report form, a mention was made of insurance premiums, penalties and fines for them. Using the previous form of the act, it would simply be impossible to document the results of the reconciliation of contributions.

Below we present the officially approved form of the reconciliation report, using which in 2021 tax inspectorates are required to formalize the results of the reconciliation. Of course, it is not possible to provide a single and unified sample of a completed reconciliation report, since the data on taxes and contributions will be different in each specific case.

Reconciliation procedure

Reconciliation begins with the preparation of all necessary documents. To do this, the employer submits an official request to the Pension Fund for the issuance of a certificate, which will reflect the current state of settlements as of a specific date. You can make such a request in writing or contact the service department via the Internet. Additionally, you will need to obtain information from the regulatory authority about the status of payments made for contributions.

REMEMBER! Information from the certificate will help you figure out whether the final data in the employer’s accounting records and the personal account in the Pension Fund of the Russian Federation coincide. Decryption is needed for a detailed check of all payments made in order to identify the reasons for discrepancies (if they exist).

If arrears or overpayments are detected, the business entity must initiate a reconciliation in terms of payments for insurance premiums, penalties and fines. This is done by submitting a corresponding application to the Pension Fund. The application template is not legally approved. Each employer has the right to develop its own sample document.

After processing the application documentation, the Pension Fund department, together with the employer, will reconcile the calculations for the reporting period. The results of this procedure are reflected in writing by drawing up an act.

IMPORTANT! If, according to the data from the certificate and the transcript of payments, no discrepancies were identified taking into account the employer, then at the stage of checking these two forms, the reconciliation ends.

Policyholders can submit requests electronically to the Pension Fund in two ways:

• with the help of a specialized operator who ensures delivery of electronic reporting;
• through the services of the Policyholder's Account, which is available on the Pension Fund website.

The advantage of online services is that requests will be responded to within 1 business day. This period is fixed in Order No. 85r dated March 10, 2011, issued by the Board of the Pension Fund of the Russian Federation. To process paper applications and prepare a response to them, regulatory authorities are given up to 5 working days. In response to a request for TCS from the Pension Fund, an electronic register of payments is received, which can be used to check whether all sent payments are included in the database of the regulatory authority.

IMPORTANT! To generate official requests to the Pension Fund in electronic form, it is necessary to use an electronic digital signature.

Reconciliation in 2021: where to go

At the Federal Tax Service, organizations and individual entrepreneurs can undergo a reconciliation of all types of taxes and fees controlled by tax authorities. Also, since 2017, all types of insurance premiums (except for contributions for injuries) are also administered by the Federal Tax Service. Therefore, starting from 2017, you can apply to the Federal Tax Service for reconciliation of insurance premiums for periods starting from January 1, 2021. If organizations and individual entrepreneurs need to reconcile payments for contributions that were transferred before 2017, then they should contact the Pension Fund.

If you want to receive a reconciliation report for tax payments (penalties, fines), you can submit to your Federal Tax Service (clause 11, clause 1, article 32 of the Tax Code of the Russian Federation, clause 3 of the Federal Tax Service Regulations):

• or a statement on paper in any form with a request for reconciliation;
• or a request using the service “Personal Account of a Taxpayer – Legal Entity” (PA) posted on the Federal Tax Service website;
• or request electronically via TKS. Upon request for TCS, the Federal Tax Service Inspectorate will provide a report in electronic form (Letter of the Federal Tax Service dated October 30, 2015 No. SD-3-3/4090).

How is the reconciliation of settlements with the Pension Fund carried out?

Before carrying out the reconciliation, the company should prepare the necessary documents. The first step is to send an official request to the Pension Fund for the issuance of a certificate reflecting the status of settlements with the fund as of the current date. This request can be sent either in writing or via the Internet. The fund will additionally need to obtain information about the status of settlements.

The information obtained from the certificate will allow you to understand whether the company’s accounting data matches the information on the fund’s personal account. Decryption will be required for detailed verification of payments, as well as to clarify the reasons for discrepancies (if any).

If arrears or overpayments are discovered, the company must independently take the initiative to conduct a reconciliation of insurance premiums (as well as penalties and fines). To do this, you will need to submit an application to the Pension Fund. There is no special form for this document, so you can compose it in free form or develop your own application form (

When reconciliation is required

In 2021, mandatory reconciliation with the Federal Tax Service on taxes and insurance premiums is carried out in the following situations:

• when an organization or individual entrepreneur transfers from one Federal Tax Service Inspectorate to another;
• during liquidation (reorganization);
• at the initiative of an organization or individual entrepreneur;
• quarterly by commercial organizations - the largest taxpayers.

If the reconciliation is initiated by the tax authority, then for you participation in it is a right, not an obligation (clause 5.1, clause 1, article 21 of the Tax Code of the Russian Federation). We recommend that you accept the tax authority's offer to conduct a reconciliation. After all, reconciliation allows you to timely identify and dispose of overpayments, as well as detect errors and data discrepancies that otherwise may go unnoticed. Moreover, it is advisable to carry out reconciliation annually - at the end of the next year.

How to send a request to the Pension Fund in electronic form

To send a request to the Pension Fund in electronic form, you can use one of the following methods:

• through a specialized operator that ensures delivery of reports via the Internet;
• through the “Policyholder's Account”, which is available on the Pension Fund website.

The main advantage of using an online service to send a request is that it receives a response within up to 1 business day. It may take the Pension Fund up to 5 working days to process paper applications and prepare responses to them.

How to submit an application to the Pension Fund for reconciliation of calculations

The procedure for drawing up such a document as an application for reconciliation of settlements with the PRF is not approved by law. Therefore, companies have the right to develop their own forms, but the application must indicate the following:

• recipient's name;
• name, identifying information about the applicant;
• request for reconciliation;
• the date on which payment information is required;
• the manner in which the information should be provided.

As a guide, here is a sample of this statement.

Basic moments

In order to carry out a reconciliation with the Pension Fund, the payer of contributions must request from the control authorities one of the following documents:

By means of a certificate, the applicant is informed about the presence of arrears in insurance payments or excessive overpayment. The certificate is compiled as of a specific date.

The information provided by the Fund provides a breakdown of all payments made by the policyholder in the period shown in the submitted request.

If there is no arrears or overpayments, the reconciliation process is considered completed.

When the information of the Pension Fund and the policyholder differs not in favor of the payer, there is a need for a more thorough reconciliation of payments.

To do this, all calculations regarding insurance premiums, fines and penalties are checked. The consequence of such a check is drawn up in a reconciliation report with the Pension Fund.

Many payers are interested in how to request a settlement balance, but it is not as difficult as it might seem.

What is the role of the document

First of all, the act of reconciling settlements with the Pension Fund plays the role of a supporting document. Before creating financial statements for the year, an organization or individual entrepreneur is required to reconcile calculations with extra-budgetary funds.

Based on the results of the reconciliation, arrears, erroneously accrued penalties, and overpayments are identified. The payer can return these to his current account or count them against future payments.

The basis is precisely the act of reconciliation. In addition, the policyholder may at any time, on his own initiative, request a reconciliation report.

For example, when for some reason there is doubt that the paid insurance premiums have reached their destination or an unscheduled inventory of calculations is carried out.

The Pension Fund is obliged to send the payer a decision, demand or order on the payment of insurance premiums. If the policyholder does not agree with the data specified in the document, he can appeal the Fund’s request.

But first, it is highly advisable to reconcile the calculations. It is quite possible that the paid contributions were simply not received by the Pension Fund or were not received in full.

The legislative framework

The bodies that control the payment of insurance transfers, in particular the Pension Fund of the Russian Federation, as well as the Federal Tax Service, must conduct a joint reconciliation of paid insurance premiums and related payments based on the payer’s application.

This is stated in paragraph 8, part 1, article 18.4 of Federal Law No. 212 of July 24, 2009.

For example, according to clause 1, part 1, article 18.4 of Federal Law No. 212, an organization may need a reconciliation report for calculations in the case when it wants to receive an installment plan or deferred payment.

The application form for joint reconciliation is not fixed, therefore a document is drawn up in free form. Reconciliation can also be carried out at the initiative of the Pension Fund.

As a rule, control authorities initiate this process if an overpayment of contributions is detected. The possibility of carrying out such a reconciliation is stated in Part 9 of Article 19, Part 4 of Article 26 of Federal Law No. 212.

Based on the results of the reconciliation, the company receives the right to submit an application for clarification of payment or an application for a refund or offset of the excess amount. Any reconciliation ends with the execution of a settlement reconciliation report.

The form of the reconciliation report on insurance premiums, penalties and fines with the Pension Fund of the Russian Federation was approved by Resolution of the Pension Fund of the Russian Federation No. 511 of December 22, 2015.

It is noteworthy that Federal Law No. 212 does not regulate the procedure for delivering a reconciliation report to an organization. But based on the form of the act, two methods can be used to transfer a document - personal delivery or transfer by post.

There are no clear deadlines for the execution of the reconciliation report, nor are there strict regulations regarding the reconciliation procedure itself.

Refund of overpaid insurance premiums in 2021

Without exception, all issues directly related to the formation of the type of reconciliation report under consideration are reflected in the legislative norms.

To understand and correctly interpret, some terms used in regulatory documents should be clarified. In the absence of understanding of basic concepts, there is a high probability of misinterpretation.

As a result, errors are made in the formation of appropriate insurance premiums. The list of terms includes:

• body for monitoring the payment of insurance premiums;
• petitioner;
• registration number;
• Act of reconciliation;
• payer of insurance premiums;
• reporting period;
• method of obtaining documents.

Today, the FSS reconciliation act allows you to simultaneously solve a large number of different problems.

First of all this:

That is why it is necessary to familiarize yourself in advance with all the nuances of calculating the base for contributions to the Social Insurance Fund. Late payments or underpayments may be grounds for imposition of a fine or other administrative liability.

Figuring out how to request the balance of the reconciliation report with the Social Insurance Fund is not difficult. But it is advisable, if possible, to first study the regulatory documents regarding the work of this institution.

It includes the following main sections:

There are many different nuances associated with the procedure for drawing up a reconciliation report with the Social Insurance Fund databases. There are some features.

At the moment, in contrast to the reconciliation act itself, an application for its receipt can be drawn up in free form. Moreover, the document itself can be either written by hand or printed using technical means.

: reconciliation report, if the supplier and buyer are one person

The easiest way is to download a ready-made format from the Internet and enter the appropriate data in the fields. But it is important to remember some significant nuances. First of all, a certain list of data must be present in this act.

Required details include the following:

It is important to remember that the list of persons entitled to send relevant documents is limited. They are indicated in the list above.

Moreover, along with the power of attorney, you will need to submit a document certifying the identity of the specific representative. Otherwise, the application for the submission of the relevant act will simply not be accepted.

All the nuances associated with submitting an application for an act to the Social Insurance Fund must be studied in advance. Otherwise, you will need to compose it again. Which threatens to waste time.

Request for a sample reconciliation report with the Pension Fund of Russia

Before initiating reconciliation with the Pension Fund of Russia, the payer is required to obtain a certificate or information on insurance premiums. To do this, an application is submitted to the Fund. Based on the state of the calculations, the need for reconciliation is determined.

In the absence of discrepancies, the presence of a certificate or information is a sufficient condition for confirming the accuracy of the calculations. The payer can submit an application to the Pension Fund in person.

But you can also request the necessary documents about the status of paid insurance premiums and accrued payments via the Internet.

In this case, there are two options for interacting with the Pension Fund online:

Contacting the Pension Fund through Internet resources significantly reduces the payer’s time costs.

According to clause 5 of section 2 of the Order of the Board of the Pension Fund of the Russian Federation No. 85 dated March 10, 2011, a certificate requested electronically is provided no later than one business day.

Clause 7, clause 3, Article 29 of Federal Law No. 212 states that a request submitted in paper form is processed within five working days.

Important! From January 1, 2016, you can log into the Payer’s Account on the Pension Fund of Russia website only through an account in the Unified Identification and Authentication System (USIA). To create an account, you must register on the EPGU (Unified Portal of Public Services).

When, based on the information received from the Pension Fund, debts or surpluses in insurance premiums are identified, a reconciliation of payments must be carried out.

What data does it contain?

To draw up a reconciliation report on insurance payments, the unified form 21-PFR is used.

It was approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 511 dated December 22, 2015. What is a sample reconciliation report with the Pension Fund of Russia in 2019?

The upper part of the first page of the form contains the document details, namely:

Next is the title of the document. The date of drawing up the act and its registration number are indicated under the heading.

The following information identifies the parties, in particular:

The following is a description of the procedure. It is indicated that the parties carried out a joint verification of calculations for insurance contributions for compulsory pension insurance in the Pension Fund for the period from ___ to ___ as of ___.

The next stage of filling out is filling out a special table on the second or third pages of the act.

The tabular part consists of several columns, which indicate the amounts in rubles and kopecks received by the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund.

In this case, payments received to:

• insurance pension;
• funded pension;
• contributions at additional rates.

At the same time, during the filling process, arrears, deferred payments, overpaid or collected, debt, debts due to fines, and outstanding payments are displayed.

The table is filled out by an official of the Foundation indicating his signature with a transcript and date.

This is followed by a line indicating the presence or absence of disagreements with the payer. The method for receiving the act is also displayed. Finally, the signature of the payer or his legal representative is affixed.

How to request

Clause 7, Part 3, Article 29 of Federal Law No. 212 defines the obligation of the bodies monitoring the payment of insurance premiums to issue to the payer, upon his request, certificates about the status of settlements for insurance payments.

The document is drawn up based on data from the Pension Fund. The certificate is issued after receiving a written request from the payer within five days.

Letter of the Pension Fund of the Russian Federation No. TM-30-24/7800 dated July 23, 2010 provides the recommended form for such a certificate. The presence of a discrepancy in the calculations becomes the basis for reconciliation.

In this case, both the Fund and the payer have the right to initiate the process. The law does not define a unified form of application to the Pension Fund for the provision of a reconciliation report.

Video: reconciliation report with the buyer (example)

Therefore, this document is submitted in free form. When drawing up a document, it is important to display in it all the necessary data that allows you to most accurately identify the applicant and the period of interest.

Writing an application

How to write an application to the Pension Fund for a sample reconciliation report? First of all, you need to write who the document is intended for, that is, the name of the territorial branch of the Pension Fund.

The following should indicate the applicant's details:

• name of the organization or full name the applicant;
• details of the organization or passport details of the payer;
• legal address or place of residence;
• Contact details.

Next, write the title of the document and the text of the appeal itself. Here you need to indicate a request for data regarding the status of payments for insurance premiums from the applicant for the specified period. The date of compilation and signature are indicated.

When accepting an application in person, the document must receive a registration number, and the official marks the acceptance.

Completed sample

You can reconcile payments not only as of the current date, but also for any period of time.

To receive a reconciliation report in a timely manner, the main thing is to submit the application correctly, indicating the correct information about the payer and the time period being verified.

How to return overpayment of insurance premiums from the tax office in 2021

The first stage of mutual settlements with social insurance authorities is the payer’s request for a reconciliation report by drawing up a corresponding application.

The current legislation does not contain an approved form, in accordance with which a business entity must submit a request to the Social Insurance Fund. Therefore, the payer of contributions can fill out an application in free form, indicating the following information:

• name of the Social Insurance Fund body, address, full name and position of the head in whose name the application is submitted;
• information about the applicant (name of organization, legal address, TIN, KPP, registration number, full name, position of manager);
• date of reconciliation of balances (“Please reconcile as of ____);
• the desired form of receiving the reconciliation report (postal delivery/receipt at the FSS office through a personal visit by the payer);
• date of application.

After registration, the document is signed by the head and sealed with the seal of the organization. Also, a request to the FSS for reconciliation can be issued in the form of a letter with an outgoing registration number and date.

To carry out reconciliation, the payer of contributions should submit applications to the territorial body of the Social Insurance Fund with which the organization is registered (in the general order - Social Insurance Fund in accordance with the legal address).

The application can be submitted to:

• personally visiting the FSS;
• by mail, having issued a letter with notification and an inventory of the attachment at the nearest Russian Post office.

The date of the payer’s application to the Social Insurance Fund is the date indicated by the Fund employee at the time the application was accepted.

Responsibilities for monitoring budget payments are usually assigned to the chief accountant. It is necessary to have information about debts on taxes and fees in order to:

1. Avoiding the accrual of penalties, fines, blocking of bank accounts and other tax administration measures. It is known that even a minor error in a payment order (for example, an incorrectly specified BCC) leads to arrears.
2. Providing information to counterparties, founders, investors and other interested parties.
3. Reimbursement of overpaid amounts.

The request is made in the following forms:

• reconciliation act (expanded document);
• certificate on the status of settlements with the budget;
• discharge;
• certificate of fulfillment of the obligation to pay taxes.

The document indicates all taxes that the company accrues and pays. So, if you need to make a request to provide a reconciliation report to the tax office for property tax, order a general report or an extract of transactions for settlements with the budget indicating the BCC of this tax.

The application is drawn up on paper in the form of a letter, which indicates the details of the company and the date on which it is required to generate data on the debt. The more common format is electronic, when the request is created in the data exchange program with the Federal Tax Service. The response will be sent within five working days. The Inspectorate does not have the right to refuse to provide such information.

The request contains the required details:

• name of company;
• TIN, checkpoint;
• legal address;
• date of generation of the debt report;
• type of document (extract, certificate of settlement status, certificate of fulfillment of obligations to pay taxes and fees, or reconciliation report);
• FULL NAME. and signature of the manager;
• seal.

For electronic document management, you only need to indicate the response form code in the appropriate field or select a type from the list.

Application template development

Application documentation to the Pension Fund regarding the issues of conducting reconciliation and providing the information necessary for this is not regulated by law. Each subject has the right to develop its own sample. The form must indicate:

• recipient of the application;
• information identifying the employer;
• essence of the request;
• the exact name of the document that is the subject of the application;
• the date as of which it is necessary to obtain calculation data;
• It is recommended to specify a method for transmitting the response decision.

An application for a certificate may look like this:

Office of the Pension Fund of the Russian Federation in Feodosia, Republic of Crimea from Zabeg LLC 298100, Feodosia, st. Gorky, 22 INN/KPP 2125478421/212585472 Reg. No. in the Pension Fund: 547-685-452101

statement.

We ask you to issue a certificate about the status of our company’s settlements for insurance premiums as of the date of the request – 02/15/2018. The document is required to reconcile payments made since the beginning of the year and confirm the absence of arrears or overpayments. The preferred method of receiving a response is by post. Send the certificate to the address: 298100, Republic of Crimea, Feodosia, st. Gorky, 22.

02/15/2018

Markin S.V.

If a request for reconciliation is generated, then the following phrase can be written in the text of the application: “We ask you to set a date and conduct a mutual reconciliation of calculations for insurance premiums for the period from 01/01/2017 to 31/12/2017.”

Refund of overpayment of insurance premiums in 2021: sample application for 2021

If it is necessary to recalculate the previously accrued amount, an application must be filled out indicating the reason for the corrections (according to the form from Appendix No. 1). It is signed by both the recipient of the benefit and the representative of the policyholder. This is a new form for employers.

If the right to child care benefits is terminated, the company is obliged to notify the Fund about this in the form from Appendix No. 4.

10:47 July 11, 2011 The Social Insurance Fund launched a system of direct transfer of benefits

• Balance sheet
• Certificate of average earnings to determine the amount of unemployment benefits (scholarships)
• Tax return for tax paid in connection with the application of the simplified taxation system
• Income statement
• Calculation of insurance premiums
• Payment statement
• Receipt cash order
• Certificate confirming the main type of economic activity

Since 2021, the fiscal service has assumed responsibilities for monitoring the accrual and payment of insurance premiums, and therefore the amounts of contributions accrued for reporting periods after 01/01/2017 are subject to payment to the accounts of the Federal Tax Service.

The FSS bodies retained the right to control the repayment of debt on contributions accrued for reporting periods up to December 31, 2017 inclusive. Also, fines and penalties accrued for debts before 01/01/2017 should be paid to the Social Insurance Fund accounts.

Due to innovations in legislation, the procedure for reconciling mutual settlements with regulatory authorities on insurance premiums depends on the period of such reconciliation.

If the payer is reconciled regarding discrepancies in the period before 01/01/2017, then in this case the reconciliation report should be requested from the FSS authority (form 21-FSS). Reconciliation of calculations after 01/01/2017 is carried out on the basis of the Federal Tax Service Regulations, approved by Order No. SAE-3-01/444 dated 09/09/2005.

Below is an algorithm of actions according to which a business entity can carry out a reconciliation with the Social Insurance Fund based on calculations for the period before 01/01/2017.

Reconciliation result

The results of joint reconciliations with pension authorities are documented in an act in Form 21-PFR. The template of this document is unified. The form was approved by Resolution No. 511p dated December 22, 2015 (author – Pension Fund Board). The structure of the act is represented by the following information blocks:

1. Document header. It states the name of the Pension Fund of the Russian Federation, which carried out the reconciliation of contributions jointly with the employer, and provides information about the payer with whom the payments were verified. When designating an employer, its name and the registration number assigned to it in the Pension Fund of the Russian Federation and contact information must be indicated.
2. The title of the document with the date of its execution and serial number.
3. List of officials who are responsible for implementing the reconciliation of contribution calculations. Representatives of both parties must be present on the lists.
4. The time interval for which settlement transactions between the parties were verified is specified.
5. A table block with basic information on the results of all procedures.
6. Signatures of the parties.

The table block of the document indicates the types of settlement transactions for which transfers and balances are checked. In separate columns, the balances as of the required date are shown, arrears, the amount of funds transferred in excess, and the amount of collections made are displayed. Payments for which information remains unclear and requires more detailed verification are shown separately. All amounts must be reflected in rubles and kopecks. It is necessary to indicate the final balances according to the Pension Fund of Russia and those figures that appear in the employer’s records.

Under the tabular block, the Pension Fund employee who carried out the joint check with the contribution payer endorses the document with his signature. The employer's representative studies the contents of the act and expresses in writing his agreement or disagreement with the reflected results. If the payer believes that the data in the act is reliable, he writes “without disagreement” in the specially designated field. If the policyholder believes that the information shown is not true, then he must express his disagreement with the indicated results with the phrase “with disagreements.”

If discrepancies are recorded based on the results of the reconciliation, the responsible employees of the Pension Fund of the Russian Federation, together with representatives of employers, after the date of signing the act, identify the reasons for the discrepancies. To do this, the transcripts of payments are analyzed, the correctness of payment invoices is verified and the amounts are allocated to the appropriate types of contributions.

Act of joint reconciliation of calculations for insurance premiums, penalties and fines (according to Form 21-FSS)

More information about the use of form 21-FSS:

• Inventory of settlements with personnel... forms 21-PFR and 21-FSS of the Russian Federation are intended, approved by the Order of the Ministry of Health and Social Development of Russia...
• Offset and return of insurance premiums ... insurance (federal and territorial funds) 21-FSS of the Russian Federation - contributions to compulsory social ... act (form 21-PFR or 21-FSS RF), which is signed by a representative of the fund ... according to form 21-PFR or 21-FSS RF (if it was carried out) or ... according to form 21-PFR or 21-FSS RF, if such a check was carried out ... in the statement of reconciliation of calculations (form 21-FSS). General information and details of LLC...
• Since 2010, the Unified Social Tax has been replaced by insurance premiums. Commentary on the changes ... up to 27.1 percent (PFR - 21, FSS - 2.4, FFOMS - 1.6 ...
• Insurance contributions instead of the unified social tax ... -2012 2013-2014 Pension Fund 16% 21% Social Insurance Fund 1.9% 2.4% Federal Compulsory Compulsory Medical Insurance ...
• We are preparing to pay insurance premiums in a new way... by the territorial branch of the Pension Fund of Russia; Form 21-FSS of the Russian Federation - if reconciliation was carried out with ...
• Inventory of calculations for taxes and fees, social insurance... according to forms 21-PFR and 21-FSS of the Russian Federation (forms of joint reconciliation acts...
• Due to the replacement of the unified social tax with contributions to extra-budgetary funds, the amount of deductions will increase ... -2014 Pension Fund of the Russian Federation 14% 16% 21% FSS of Russia 0% 1.9% 2 ...
• Changes have been made to the legislation regulating the calculation and payment of insurance premiums ... -2014, % Pension Fund 16 16 21 Federal Social Insurance Fund of Russia 1.9 1.9 ...
• Forms of documents have been approved for offset or return of contributions to compulsory social insurance ... calculations (forms 21-PFR and 21-FSS of the Russian Federation), applications for offset (forms ...
• New forms of documents have been approved for offset or return of overpaid (collected) insurance premiums... and fines (21-PFR and 21-FSS of the Russian Federation); applications for offset of amounts...
• The FSS has approved updated forms of documents for offset (return) of overpaid insurance premiums... the act of joint reconciliation of calculations (form 21-FSS of the Russian Federation), applications for offset (form...
• Forms for offset or return of amounts of overpaid (collected) insurance premiums for “injuries” ... contributions for the specified insurance (Form 21 - FSS of the Russian Federation), applications for offset of amounts ...
• Control over the payment of insurance premiums for OSS: document forms... -3 FSS, 5 FSS, 7-21 FSS. They are used as part of the collection...
• New forms of applications for offset and return of contributions ... and fines have been approved (21-PFR and 21-FSS of the Russian Federation); applications for offset of amounts...
• New forms have appeared that will be needed to carry out reconciliation, offset and return of insurance premiums... and fines (21-PFR and 21-FSS of the Russian Federation), applications for offset of amounts...

Offset of overpayment

After the Pension Fund employees receive an application for offset or return of the amount of money, as well as upon completion of the reconciliation and signature of the act, the offset period begins. The decision on a refund or credit is made within 10 working days from the date of:

• signing the reconciliation report;
• if this has not been carried out, receive an application for credit.

If the fund makes a positive decision, based on Articles 26 and 27 of Law No. 212-FZ, the amount is credited within 30 calendar days

. If, after approving the application, the PRF has not returned the overpaid amount 30 days later, it will be possible to recover interest from this body, accrued daily at a refinancing rate of 1/300.

Also, upon approval of the application for offset, the enterprise can recover from the Pension Fund an amount in the amount of excess penalties and fines with interest at the same refinancing rate (1/300). But if a company has debts on these fines, it will first have to pay them, and then the Pension Fund of Russia will return the excess amount.

There may also be a case in an organization when an accountant made an error in the details, discovered it, compiled and paid for the correct report and submitted a letter to the bank. Then the organization overpays, and Social Insurance becomes a debtor.

The FSS informs the debtor of the discovery of an error after the expiration of the payment period for insurance payments within 10 working days. But it would be much better for the insurer not to wait for the fund to discover the error, but to independently contact the authorities and request a reconciliation.

Test Rules

Each billing period is a calendar year, within which the offset is made. For previous offsets in the current billing period, overpaid amounts are not refunded.

Article 10 No. 212-FZ indicates the timing of the reporting and billing periods. One calculation report consists of four reports - not quarterly, but for 1 quarter, half a year, 9 months and a year. Interim reports are submitted to the FSS of the Russian Federation and the Pension Fund on a quarterly basis. If, after repaying the debt in the next quarter, the policyholder becomes the debtor, then the settlement period may extend until the end of the current year.

The amount of money is fully returned only after the policyholder has paid off all debts on fines and penalties

. Money from the Social Insurance Fund is also returned by the territorial authority within 10 working days from the date of submission of the full package of documents, which is established by Article 4.6 No. 255-FZ. The amount is indicated in column 7 of table 3 of the reporting.

Why is verification with the Pension Fund required?

The reconciliation report is essentially a supporting document. It makes it possible to check all the necessary information on contributions to the fund during a specified period of time. Making payments to government agencies is the direct responsibility of every company that operates in Russia.

Accountants in organizations must monitor economic activities and actions to pay all legally required funds to the budget. If there are shortcomings under these articles, this may cause a number of difficulties for the organization.

Every quarter, special reports are compiled and sent to supervisory authorities. They exercise control over the economic activities of each company. Based on the results of the submitted papers, the authorities conduct reconciliations for the presence of discrepancies in the submitted documents and the information that they have.

To resolve such issues that arise, additional documents may be required. Or on-site inspections are scheduled to identify violations in the field of budget legislation.

You can avoid such nuances by using a service such as reconciliation of payments with the Pension Fund. This appeal allows you to clarify the funds being deducted. Using this act, you can also check information when preparing annual reports, which must be submitted to the tax authorities within a specified period of time.

The certificate contains all the necessary information about financial transactions that were carried out at a certain time. A timely requested act allows you to avoid further disagreements when checking annual reports in tax authorities.

How to request a reconciliation report of mutual settlements with the Social Insurance Fund (SIF)?

It is important to understand that this kind of document does not have a specific form in law. This means that payers will fill it out on their own. A sample document can be downloaded here ˃˃˃

In order to obtain information from the fund, you need to request the following documents from it:

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• A certificate of existing insurance premiums and fines. Here you can see whether the company has an overpayment or debt to the fund;
• The settlement status will tell you about all payments made.

To carry out reconciliations, you must first write an application. Its structure is not provided for by law, but must contain certain columns. In other words, the application for reconciliation with the Social Insurance Fund does not have a specific sample, but it must contain some information:

• Contributions and codes for them must be written down. Otherwise, the verification will be carried out in full on all available contributions;
• the application must also contain information about the payer: full name, tax identification number, checkpoint, registration number, subordination code;
• inside the application the request itself and the requirement for reconciliation are described;
• Such a document must be signed either by the head of the organization or the chief accountant:

Instead of providing information about contributions that need to be verified, you can add an appendix with this information to your application. It is thanks to it that the reconciliation process can be significantly simplified and accelerated.

You need to know that to submit this type of document, the payer must contact the Social Insurance Fund at the location of the organization. You must bring the application in person to the fund’s employees or send it electronically.

There is no specific deadline for the transfer of information in the legislation. But if a debt is discovered from a company, the FSS is obliged to notify the payer about it within ten days. The answer is provided in the form of a Reconciliation Report:

This document contains all the information on contributions to the Social Insurance Fund. Fund employees have the right to send the act by mail or hand it over personally to the payer.

Then, when all the information matches the data from the payer and the Social Insurance Fund, the reconciliation is considered completed. If there are differences, the organization faces a lengthy process of rechecking and correcting its data.

According to the legislation regulating the sphere of insurance premiums, it is possible to reconcile settlements with the Social Insurance Fund.

IMPORTANT! This event is carried out in order to identify the presence of overpayments or underpayments of insurance payments in terms of contributions for temporary disability and in connection with maternity (VNiM), as well as contributions for industrial accidents (AS).

This check can be initiated by any of the parties - both FSS specialists and employees of the organization responsible for performing this work. According to the unspoken rule, such reconciliation is carried out quarterly immediately after submission of reports (4-FSS).

From January 1, 2021, the function of administering insurance payments in terms of VNIM contributions was transferred to the tax authorities, and therefore all issues regarding the reconciliation of such calculations must be resolved with this department. However, reconciliation for 2016 is still carried out with the Social Insurance Fund, which is what the tax authorities pointed out, recommending that this exercise be carried out in order to avoid unnecessary questions.

A sample application to the Social Insurance Fund for reconciliation of calculations will be presented below, but it is worth immediately noting that its form is not approved by law, and therefore such a document is drawn up in free form. To reconcile calculations, it is enough to send an application to the appropriate branch of the Social Insurance Fund.

As noted above, the application to the Federal Tax Service for reconciliation of calculations is drawn up in free form, but for the convenience of its execution, we can recommend using the same application that is sent to the tax office for reconciliation of tax payments. The form of this application was approved by order of the Ministry of Finance of the Russian Federation dated July 2, 2012 No. 99n, but certain adjustments can be made to it and sent to the Social Insurance Fund. Thus, the application should reflect the following:

• information about the territorial body of the Social Insurance Fund;
• information about the organization that pays insurance premiums;
• text of the request (what exactly is required from the FSS);
• date, signature, contact details.

For clarity, we offer you statements on our website.

The deadline for responding to such a request, like the form itself, is not fixed by any legislative act of the Russian Federation. However, as a rule, FSS specialists do not delay the reconciliation for long and carry out it within 10 days. This is due to the fact that for such an action as informing the payer about the presence of an overpayment, the above period is allotted, and therefore they also try to reconcile calculations during this period.

After carrying out the work processes for the operation in question, employees of the FSS body send a statement of reconciliation of calculations to the organization according to the form established by the FSS order dated February 17, 2015 No. 49.