Package of FSS documents in 2021

Additional Information

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

As part of direct payments, the employer continues to pay:

temporary disability benefits assigned in connection with illness or injury for the first 3 days of illness;
social benefit for funeral;
4 additional days off for one of the parents (guardian, trustee) to care for disabled children.

The employer no longer pays:

temporary disability benefits, assigned in connection with illness or injury from the 4th day;
sick leave to care for a sick child or relative;
maternity benefits;
monthly allowance for child care up to 1.5 years;
a one-time benefit for women registered in medical institutions in the early stages of pregnancy;
lump sum benefit for the birth of a child.

The employer must:

notify employees about the new procedure for paying benefits;
if the enterprise has employees who receive monthly “children’s” benefits in 2021 and will retain the right to them in 2021, they can now collect applications from them for the Social Insurance Fund, and in early January send supporting documents and a register to the Fund;
reconfigure the accounting program to participate in the pilot project from January 1.

To return funds spent on sick leave payments, you must provide the following documents to the territorial office of the fund:

a correctly executed sick leave certificate for the employee, indicating the validity of the money spent;
a calculation that indicates how many contributions were made to the budget and how much money was transferred to the employees of the enterprise;
a written request for the allocation of funds to reimburse sick leave.

Certificate of calculation in the Social Insurance Fund: sample 2021

In what cases is it necessary to submit a calculation certificate to the Social Insurance Fund in 2020? Which form should I use? Here is a sample form with comments.

Why do you need a certificate-calculation 2020

Employers pay benefits both at their own expense (the first 3 days of the employee’s illness) and at the expense of the Social Insurance Fund. If a region participates in a pilot project, the entire benefit amount is often paid by the Social Insurance Fund.

At the same time, based on the amount of benefits paid, policyholders in 2021 will reduce their payments to the Social Insurance Fund (clauses 1, 2, Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ). If social insurance costs exceed accrued contributions, policyholders can apply to the Social Insurance Fund for reimbursement (clause 3, article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 9, article 431 of the Tax Code of the Russian Federation).

In order for the FSS to make a decision on allocating funds to the policyholder for the payment of insurance coverage, it is necessary to submit a set of documents to the territorial body of the FSS based on the results of the quarter or any month of 2021. The kit in 2021 should include a certificate of calculation.

Set of documents for the Social Insurance Fund

The list of documents for reimbursement of expenses was approved by order of the Ministry of Health and Social Development dated December 4, 2009 No. 951n. It includes:

a written statement in the form from the FSS letter dated December 7, 2016 No. 02-09-11/04-03-27029 with two attachments: – certificate of calculation (Appendix 1); – breakdown of expenses;
copies of documents confirming the validity of expenses (for example, sick leave);
other documents upon request of the FSS branch.

Certificate of calculation for the Social Insurance Fund in 2021: form and sample filling

The form of the Certificate of Calculation is given in Appendix 1 to the Application for the allocation of the necessary funds for the payment of insurance coverage (Letter of the Social Insurance Fund dated December 7, 2016 No. 02-09-11/04-03-27029). Here are the indicators recorded in the calculation certificate in 2021:

the amount of the insurer's debt (FSS) for insurance premiums at the beginning and end of the reporting (calculation) period;
the amount of accrued insurance premiums, including for the last three months;
the amount of additional accrued insurance premiums;
the amount of expenses not accepted for offset;
the amount of funds received from the territorial bodies of the Social Insurance Fund to reimburse expenses incurred;
the amount of returned (credited) overpaid (collected) insurance premiums;
the amount of funds spent for the purposes of compulsory social insurance, including for the last three months;
the amount of insurance premiums paid, including for the last three months;
the amount of the insured's debt written off.

Here is a possible example of a calculation certificate for the Social Insurance Fund in 2021:

If you find an error, please select a piece of text and press Ctrl+Enter.

Source: https://blogkadrovika.ru/spravka-raschet-v-fss-obrazec-2019/

Direct benefit payments from the Social Insurance Fund: answers to frequently asked questions

ATTENTION!!! From December 29, 2021, the forms approved by Order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2021 No. 578 FOR THE EMPLOYEE are in effect: Application form for payment of benefits (vacation pay) (Appendix No. 1 to the Order of the Social Insurance Fund of the Russian Federation dated November 24, 2017.

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Samples of filling out an application for payment of benefits (vacation pay) (Appendix No. 1 to the Order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 578)

TO THE EMPLOYER: Sample letter to the Social Insurance Fund from the policyholder with an incorrectly completed electronic register. Form of inventory of applications and documents necessary for the appointment and payment of the relevant types of benefits to insured persons (Appendix No. 2 to the Order of the Social Insurance Fund of the Russian Federation dated November 24, 2017.

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A sample of filling out a list of applications and documents necessary for the appointment and payment of the relevant types of benefits to insured persons (Appendix No. 2 to the Order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 578)

Application form for reimbursement of expenses for payment of temporary disability benefits (Appendix No. 3 to Order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 578)

Previously, employers reported using Form 4-FSS. In 2021, the report must be completed on the calculation certificate form.

Since recently the tax service has been accepting insurance contributions, FSS employees no longer have information about how much money a particular employer has transferred to the budget. The policyholder reflects this data in the calculation certificate. FSS employees can request information from the tax service and verify the accuracy of the information specified in the certificate.

According to the order of the Ministry of Labor of the Russian Federation No585H dated October 28, 2016, the calculation document must contain the following information:

the exact amount of debt on contributions at the beginning of the period;
the exact amount of debt at the end of the period;
the amount of costs accepted for calculation;
how much insurance premiums are charged;
how much additional insurance premiums have been charged;
compensation received from the insurance fund;
how much is spent on social security.

The application form for reimbursement of expenses for hospital and other social benefits is not approved by law. But the fund, using an internal letter, clarified what the application form should look like and how to fill it out correctly.

At the top of the document there must be data from the FSS body to which the application is being submitted:

name of the branch;
last name, first name, patronymic of the head of this department.

Below is information about the employer who acts as the insurer of his employees:

Business name;
legal address of the organization;
TIN;
checkpoint;
insurance number.

The following are attached to the application:

certificate of settlement;
a document proving the validity of sick leave expenses.

Before submitting documents for compensation, you must provide a tax report on contributions. The filling out procedure is regulated by Appendix No. 2 to the Order of the Tax Service dated October tenth two thousand and sixteen No. MMB-7-11/551. This document consists of a title page and three sections. The calculation is filled out strictly in black, blue or purple ink. Letters must be capitalized only. If the document is filled out electronically, use Courier New font, size 16-18. Then the completed sheet must be printed.

Payments must be submitted by the thirtieth day of the month following the reporting month. For example, for nine months of 2021, the document must be received by the tax service no later than October 30, 2021.

If the company has more than twenty-five employees, the report should be submitted strictly electronically. For small companies, you can fill out a paper version of the document.

07/01/2016 LIST OF DOCUMENTS FOR ASSIGNMENT (REFUND) OF BENEFITS (for policyholders with 25 or fewer people) The Fund branch accepts only original documents!!!

A list of applications and documents necessary for the appointment and payment of relevant types of benefits to insured persons (hereinafter referred to as the list of submitted documents) is compiled in two copies. One copy of the inventory remains with the Social Insurance Fund, the second copy, with a note indicating the acceptance of documents (date, full name and signature of the Social Insurance Fund specialist), is returned to the policyholder.

After benefits are assigned, the original documents are returned to the policyholder. On a copy of the inventory of the Fund’s branch, the policyholder must put a note indicating that the documents have been returned to him: “All original documents according to the inventory have been returned. FULL NAME. Job title. Signature."). List of documents for receiving temporary disability benefits 1.

A list of applications and documents necessary for the appointment and payment of relevant types of benefits to insured persons.

A pilot project for the payment of benefits and sick leave directly from the Social Insurance Fund has been operating in Russia since 2012. Initially (in the first half of 2012) it was used only in 2 regions of Russia - Karachay-Cherkessia and the Nizhny Novgorod region.

The number of participants in the pilot project increases every year. Regions participating in the project

, are prescribed in paragraph 2 of the Russian Government Decree No. 294 dated April 21, 2011.

According to the Resolution, which regulates the rules for direct payment of benefits, the pilot project is valid from 01/01/2012 to 12/31/2020; at the end of the project, all regions will be transferred to the new payment regime, provided that these regions have positive results.

Since, in accordance with Decree of the Government of the Russian Federation No. 294, the pilot project ends on the last day of 2020, from January 1, 2021, all regions will switch to direct payments of temporary disability and child care benefits from the Social Insurance Fund. That is, the employer will only need to send a package of documents to the Social Insurance Fund and pay for the first 3 days of sick leave at his own expense.

Currently, amendments to the Government of the Russian Federation No. 294 are under consideration, which involve extending the pilot project for another 1 year

. In accordance with the amendments, starting next year, all regions will switch to direct payments of benefits at the expense of the Social Insurance Fund. But next year will be considered a “trial” year, and the obligation to switch to direct payments will come into force in 2022. The amendments have not yet been approved at the legislative level; they are being discussed in the Russian Government.

In order for the employee to receive his payments, the accountant will have to, after receiving an application for sick leave or benefits, no later than 5 calendar days, transfer the necessary package of documents to the regional office of the Social Insurance Fund

The Ministry of Labor is considering the possibility of reducing the period for sending documents for the calculation and accrual of direct payments from the Social Insurance Fund from 5 calendar days to 3 working days. However, the draft Federal Law that provides for this change has not yet been submitted to the State Duma of Russia and is at the stage of public discussion.

The list of documents required to calculate direct payment depends on the type of benefit. We will tell you more about the package of documents in the next paragraph of this article.

Information necessary for calculating benefits can be sent to the Social Insurance Fund office on paper only if the average number of employees of the enterprise does not exceed 25 people

. In other cases, a package of documents is sent to the FSS via electronic communication channels.

If an organization plans to reimburse from the Social Insurance Fund the costs of paying for additional days off to care for a disabled child, funeral expenses, or expenses for preventive measures to reduce injuries, the accountant must send a certain package of documents to the Social Insurance Fund.

To reimburse payment for additional days off to care for a disabled child

the package of documents consists of:

an application, the form of which is approved by Order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 578;
a certified copy of the order to provide additional days off to the employee.

To get money back for funeral benefits

The accountant sends to the Social Insurance Fund:

an application from a relative of a deceased employee, the form of which was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 578;
a copy of the death certificate of the former employee.

The list of documents that must be submitted to the Social Insurance Fund for the calculation of direct payments depends on the type of benefit.

To calculate a one-time benefit for a woman who registered for pregnancy in the early stages

, the employer must send to the Social Insurance Fund:

application in any form;
a certificate from the antenatal clinic with the seal of the medical institution and the signature of the doctor.

To calculate maternity benefits

on sick leave for 140 days or more, the accountant is required to send to the regional office of the Social Insurance Fund:

application in any form;
certificate of incapacity for work;
certificate of earnings for the pay period.

It is worth noting that if the sick leave was issued electronically, the accountant must redirect it to the Social Insurance Fund.

At the birth of a child, one of the parents is entitled to a lump sum benefit,

the amount of which from 02/01/2020 is 18,004 rubles 12 kopecks (indexed annually). To appoint him, the accountant sends the following documents to the regional office of the Social Insurance Fund:

application in any form;
a copy of a certificate from the registry office about the birth of a child or another document confirming the birth of a child, provided that the birth took place in another country;
a copy of a document confirming that the child’s second parent did not apply for a one-time benefit at the birth of the child (issued by the employer or the social security department, provided that the second parent is unemployed).

Provided that the marriage of the child’s parents was dissolved

, the accountant must request from the applicant for a one-time benefit upon the birth of a child and additionally submit to the Social Insurance Fund:

a copy of the divorce certificate;
a certificate confirming the fact of cohabitation with the child.

After the maternity sick leave expires, the employer sends a package of documents to the Social Insurance Fund for calculating child care benefits for children up to 1.5 years old.

, which includes:

an application, the form of which was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 578;
a copy of the child's birth certificate;
copies of birth or death certificates of previous children (if available);
certificate of earnings for the billing period;
a document from the second parent’s place of work confirming the fact of non-receipt of child care benefits for a child under 1.5 years of age.

If the applicant works in several jobs, then it is additionally necessary to submit documents confirming that he did not submit a similar application for child care benefits for children up to 1.5 years old from other employers

(for example, if the employee works part-time somewhere else).

The package of documents for receiving child care benefits does not change depending on who will apply for the benefits: mother, father or grandmother

Application for compensation for preventive measures by the FSS: sample and form

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Preventive measures to reduce industrial injuries and occupational diseases are financed from the Social Insurance Fund. In 2021, the procedure for reimbursement of the policyholder's expenses is supplemented with a new basis - COVID-19 prevention. In this article we will talk about the current application for compensation for preventive measures from the Social Insurance Fund and provide a sample of it.

What coronavirus expenses will the FSS reimburse?

The rules for reimbursement of the insurer's expenses from paid insurance premiums were introduced by Order of the Ministry of Labor dated December 10, 2012 No. 580. Against the backdrop of the pandemic, this document was supplemented by Order of the Ministry of Labor dated June 23, 2020 No. 365n, which allows the following expenses to be financed in 2021 from insurance premiums:

purchase of PPE (personal protective equipment) for respiratory organs, shoe covers, gloves, disposable gowns, type 1 anti-plague suits;
purchase of skin disinfectants for treating employees’ hands (antiseptics, disinfectant wipes) and dispensing devices for them;
purchase of means for disinfection of premises and transport;
purchase of thermometers or equipment for non-contact measurement of body temperature;
conducting a laboratory examination of personnel for COVID-19.

The FSS, in Letter No. 02-09-11/12-05-19094 dated 08/05/2020, informs that the policyholder’s costs will be reimbursed, even if the purchased funds and equipment are not of domestic production. The letter also contains a report form on the use of amounts allocated to finance coronavirus prevention measures, which is submitted along with the 4-FSS calculation for the corresponding reporting period.

To receive compensation, the policyholder submits to the territorial Social Insurance Fund:

application for compensation due to coronavirus;
plan for the implementation of preventive measures (developed taking into account the recommendations of Rospotrebnadzor - letter dated 04/07/2020 No. 02/6338-2020-15);
documents confirming the purchased quantity of funds and equipment, their cost and useful life;
copies of relevant certificates, identifications, declarations, agreements and licenses, if provided.

When do you need to submit an application to the Social Insurance Fund for reimbursement of expenses for personal protective equipment and other preventive measures?

The deadline for submitting documents to receive compensation is October 1, 2020.

The Social Insurance Fund will finance no more than 20% of the total amount of “injury” contributions accrued for 2021 in relation to coronavirus prevention costs, reduced by the insurance compensation received for the same period.

Please note that for other expenses in addition to the specified limit, the following rules apply:

no more than 30% of the amount of last year’s accrued contributions minus reimbursements, subject to the insurer sending additional funds for sanatorium and resort treatment of pre-retirement employees;
the amount of accruals for the 3 previous years, but not more than the amount of contributions for the current year, if the policyholder has no more than 100 employees and financial support for preventive measures was not carried out during the 2 previous years.

Application form to the Social Insurance Fund for compensation for preventive measures

The application form was introduced by Order of the Ministry of Health and Social Development dated July 11, 2011 No. 709n, the validity of which was extended until 2021 by Government Decree No. 1514 dated December 11, 2017.

The form contains the following information:

name of the territorial body of the Fund;
name of the insured;
registration number of the applicant in the Social Insurance Fund, subordination code;
Bank details;
amount of compensation;
list of attached documents;
signatures of the manager and chief accountant.

Sample of filling out an application for compensation from the Social Insurance Fund

Let's look at an example of filling out an application for reimbursement.

Atlantis LLC purchased in 2021 for the purpose of coronavirus prevention:

non-contact thermometer for organizing an input filter for 5 thousand rubles;
reusable masks for 100 rubles. (number of employees – 20 people, amount of expenses – 2 thousand rubles);
individual disinfectants for 100 rubles. (total purchased for 2 thousand rubles);
premises disinfection products – by 11 thousand rubles.

All expenses amounted to 20 thousand rubles. and were included in the company’s preventive action plan to combat the spread of coronavirus.

For 2021, the company’s payroll amounted to 7,200,000 rubles, sick leave for “injuries” was not paid, financing is possible within 20% of the amount of insurance premiums.

The contribution rate for “injuries” is 0.2%. Insurance premiums accrued for 2021:

7,200,000 x 0.2% = 14,400 rubles.

Considering that the reimbursement will be 20% of the accrued contributions for 2019, Atlantis LLC submits an application in the amount of 2,880 rubles. (14,400 x 20% = 2,880 rubles).

In this case, it turns out that there is no point in collecting a package of documents for each item of expenses incurred. It is quite enough to confirm the expenses, for example, for the purchase of a thermometer, and attach:

a list of purchased devices indicating quantities and prices;
a copy of the document of compliance, if the thermometer is subject to mandatory certification.

A completed application for reimbursement of coronavirus expenses looks like this:

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Conclusion

The policyholder's expenses to prevent employees from becoming infected with coronavirus are subject to reimbursement from insurance premiums for “injuries.”

Enterprises and individual entrepreneurs who incurred expenses for preventive measures in 2021 have the right to apply for compensation before October 1, 2020. To do this, policyholders submit an application accompanied by supporting documents.

You can always view the full texts of regulatory documents in the current edition in ConsultantPlus.

Source: https://spmag.ru/articles/zayavlenie-na-vozmeshchenie-predupreditelnyh-mer-fss-obrazec-i-blank

Forms of documents for payment of benefits in 2021

In addition to the fact that from 2021, accountants will stop calculating benefits for temporary disability and child care, the rules for filling out reports on insurance premiums will also partially change

Since the employer will no longer accrue and pay benefits (almost all) to its employees, in reporting on insurance premiums from 2021 it will not be necessary to fill out Appendices 3 and 4 to Section 1. Since they are filled out only in the case of accrual and payment of benefits. An exception can only be if the region joins direct payments not from the beginning of the year, but for example, from the middle, provided that amendments to Russian Government Decree No. 249 are adopted (the pilot project will be extended until the end of 2021).

For a similar reason, accountants will fill out Form 4-FSS differently.

. Since the employer does not pay benefits, the following are not filled out in Form 4-FSS:

line 15 of table No. 2 (dash);
table No. 3.

Exception

– if the region joins direct benefit payments not from the beginning of 2021 (provided that the pilot project itself will be extended until the end of 2021).

This is a payment scheme in which insured persons (employees) receive almost all benefits directly from the Social Insurance Fund. Employers act as intermediaries - they submit documents to social insurance for the assignment and calculation of benefits.

The Social Insurance Fund pays directly to employees:

sick leave for illness or injury, starting from the 4th day of incapacity for work;
sick leave due to an accident at work and (or) occupational disease;
maternity benefits;
a one-time benefit for women when registering in the early stages of pregnancy;
lump sum benefit for the birth of a child;
monthly child care allowance;
leave for an employee injured at work (in addition to the annual paid one).

Since 2021, direct payments are valid throughout Russia; the credit system has been abolished for everyone. If, for example, you pay an employee’s sick leave in full, you will not be able to reimburse such expenses from social insurance. It will not be possible to reduce the accrued insurance premiums on them.

Organizations and individual entrepreneurs continue to accrue and pay at their own expense:

the first 3 days of sick leave in case of illness or injury of an employee;
funeral benefit;
4 additional days off to care for disabled children.

As before, employers can reimburse their expenses for funeral benefits paid and additional days off. To do this, you need to contact the FSS with an application and supporting documents. Within 10 working days, social insurance will make a decision on reimbursement of expenses to the policyholder. Then, within two more working days, the money will be transferred to the employer’s bank account.

sick pay for the first three days .

The procedure for calculating sick leave has not changed due to the transition to direct payments.

But from January 1, 2021, a new minimum wage is in effect - 12,792 rubles, that is, the minimum benefits have increased.

As in 2021, sick leave for a full month of incapacity should not be lower than the federal minimum wage, regardless of the length of insurance coverage and the employee’s actual earnings.

When calculating benefits for the first 3 days of illness:

Calculate the benefit taking into account the employee’s insurance record in the usual manner.
Calculate the benefit based on the new minimum wage, taking into account the regional coefficient.
Compare the calculation results, select the largest value and multiply by 3 days of incapacity.

The minimum wage amount is taken on the date of opening the certificate of incapacity for work.

How to calculate salaries and benefits the first time?

We will teach you how to calculate any payment quickly and without errors in 10 minutes.

Application to the Social Insurance Fund for reimbursement of expenses: sample

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In regions where a credit system for social insurance contributions operates, benefits to employees are paid by employers. If an overpayment occurs due to payments made, the employer can apply to the Social Insurance Fund for a refund of the overpaid amounts. To receive funds from the budget, you must send an application to the Social Insurance Fund for reimbursement of expenses.

About the application form

Despite the fact that the Federal Tax Service administers contributions, you must contact the territorial office of the Social Insurance Fund for a refund. The composition of the submitted documents was approved by order of the Ministry of Health of the Russian Federation dated December 4, 2009 No. 951n (as amended on October 28, 2016). From 2021, the FSS expense reimbursement form is filled out according to the form from the appendix to the letter of the FSS of Russia dated December 7, 2016 No. 02-09-11/04-03-27029.

The FSS checks the information received with the data from the Federal Tax Service, reflected in the “Calculation of insurance premiums”.

How to submit an application for reimbursement of expenses for the Social Insurance Fund in 2020

There are no particular difficulties in filling out the form. In the header of the application, the company indicates the name of the department of the Social Insurance Fund and the name of the head of the department. In the main text you must put:

registration number of the organization or individual entrepreneur;
subordination code;
INN and checkpoint of the company.

Next, enter the amount that the policyholder wants to return - that is, the difference that arose due to the excess of expenses over accruals. Below are the bank account details to which the Fund will transfer funds if the decision is positive.

The application is signed by the head and chief accountant of the company. The contact telephone numbers of officials and the date of completion are indicated. If there is a seal, the application is certified by its imprint.

The representative of the policyholder, in addition to the signature and transcript of the surname, enters in specially designated lines the details of documents confirming identity (for example, passports) and powers (usually a power of attorney).

If the policyholder decides to apply for compensation, reimbursement of expenses to the Social Insurance Fund can be found at the end of this article.

Attachments to the application

Since since January 1, 2017, reporting on contributions in connection with disability and maternity has been accepted by the Federal Tax Service, the Federal Tax Service does not have the necessary data to verify the accuracy of the information received from the policyholder. Therefore, to confirm expenses incurred after the specified date, you additionally need to fill out and submit to the Fund:

The forms of these documents are given in the appendices to letter No. 02-09-11/04-03-27029.

If expenses were incurred no later than December 31, 2016, an application is submitted in Form 23-FSS.

The certificate indicates the accrual and payment of contributions for the reporting period (on an accrual basis), and displays the amount of debt. In the transcript, the data is duplicated from Appendix 3 to Section 1 “Calculations for Insurance Premiums”: the form contains detailed information about the benefits paid - the number of cases, the number of paid days and the accrued amount of expenses.

In addition, other documents confirming payments must be attached to the application - for example, copies of sick leave, certificates from other employers, etc. It is better to check the exact list with your FSS branch.

Regionstroyproekt LLC in the 1st quarter of 2021 accrued contributions to the Social Insurance Fund in case of disability and maternity - 21,000 rubles, of which 14,000 rubles. were transferred in February-March 2021, and the remaining 7,000 rubles. – in April 2021

In the 2nd quarter of 2021, the company was exempt from paying insurance premiums, as it belonged to industries affected by the coronavirus pandemic. However, during this period the company incurred expenses:

• in March 2021, sick leave was paid to 2 employees (for a total of 21 days of illness) in the amount of RUB 15,000;

• in June, a benefit for the birth of a child was assigned and issued in the amount of 18,004.12 rubles.

In order to reimburse social insurance expenses for the 2nd quarter of 2021, Regionstroyproekt LLC sends an application to the Social Insurance Fund, indicating the amount to be reimbursed: 33,004.12 rubles. (15,000 + 18,004.12). The calculation certificate reflects accruals for 6 months of 2020, and the breakdown shows benefits paid.

The document was signed by the director of the company A.N. Demidov. and chief accountant – Antonova M.A.

The Fund has 10 days to make a decision on the application. The review period may increase if an on-site or desk audit is scheduled, but not more than 3 months. The FSS must notify the FSS of any refusal of compensation within 3 days. If the decision is positive, the funds will be transferred to the account specified in the application.

Source: https://spmag.ru/articles/zayavlenie-v-fss-na-vozmeshchenie-rashodov-obrazec

Direct benefit payments in 2021: a reminder for an accountant

In order for employees to continue receiving benefits, they must send to the Social Insurance Fund:

package of documents for accrual and payment (or electronic register);
information on the calculation of benefits at the time of parental leave for a child up to 1.5 years old.

You do not need to submit this information monthly. The amount of benefits assigned before 01/01/2021 does not change. The Social Insurance Fund transfers money from the 1st to the 15th of the month following the month for which the child care benefit was accrued.

For sick leave that is open and not paid before 01/01/2021, social insurance will assign and pay benefits (clause 18 of the Regulations, approved by Government Resolution No. 2375 of 12/30/2020).

Who withholds and transfers personal income tax from sick leave

The employer, as a tax agent, withholds and transfers personal income tax to the budget only from the amount that it is obliged to pay to the employee, that is, for the first three days of sick leave. FSS - from the rest of the benefit, and it does not take into account standard tax deductions.

Personal income tax is not withheld from all payments. For example, maternity benefits are not taxed (clause 1 of Article 217 of the Tax Code of the Russian Federation).

The Social Insurance Fund continues to administer insurance premiums for occupational injuries and potential accidents at work. And in the event of an insured event - for example, an employee’s work injury - payments to him will come from these funds.

But for different types of work performed, the risk of an insured event is different . It’s one thing to sit in an office with papers, and another, for example, to work as a high-rise installer. different rates (tariffs) of insurance premiums are established for different types of activities

Calculating different types of tariffs for different works for each company and individual entrepreneur is very time-consuming and costly. Therefore, the Social Insurance Fund focuses on the main type of activity - implying that it employs the largest number of employees for whom suitable insurance will be provided in accordance with the real risk.

Risks in the workplace are distributed into classes , each of which has a corresponding contribution rate, which must be paid by the company or entrepreneur with its employees.

In order to establish the main thing for reporting to the Social Insurance Fund in a private company with several areas of commercial activity, you need to determine which of them accounts for the greatest income . To do this, take gross income without VAT and calculate the share in it for each area of business. Which direction received the largest share of revenues must be reported to the Social Insurance Fund.

Documents for sick leave compensation through the Social Insurance Fund in 2021

Small businesses can submit a package to the Social Insurance Fund only consisting of an application and a calculation certificate. All others required to attach a copy of the explanatory note to the financial statements for the past year. In our case, this is 2021.

There is no specific form for the note , so it can be compiled arbitrarily .

administrative fine for failure to confirm information about the main type of activity to the Social Insurance Fund .

Financial consequences may be in the form of the need to pay contributions at an inflated rate , which the FSS will establish for the most dangerous type of activity, the OKVED of which is in the registration documents.

Current as of February 13, 2021

Mandatory registration of individual entrepreneurs with the Social Insurance Fund
Registration with the Social Insurance Fund at the request of the individual entrepreneur
Documents for registration of individual entrepreneurs in the Social Insurance Fund
Methods and deadlines for registering with the Social Insurance Fund

If an individual entrepreneur operates without employees, registration with the Social Insurance Fund is voluntary. Everything changes as soon as an entrepreneur hires employees. Then registration with the Social Insurance Fund becomes mandatory. If you don't do this, there will be a fine.

Direct payments from the Social Insurance Fund from 2021: what employees and employers need to know

If an individual entrepreneur operates without employees, he may not register with the Social Insurance Fund. If desired, an individual entrepreneur can register and pay contributions for himself in case of illness or maternity leave.

An individual entrepreneur can pay contributions in a form convenient for him: once a month, quarter or year. You must begin paying contributions before December 31 of the year of registration.

To register with the FSS, you will need the following documents:

Application in the form established by the Order of the Ministry of Labor dated October 25, 2013. For employment contracts No. 574n, for civil contracts No. 575n
passport, copy and original
OGRN certificate
TIN
Extract from the Unified State Register of Individual Entrepreneurs
A copy of the work record book or employment contract, civil law contract
Notarized power of attorney when submitting documents through a representative

There are three ways to register with the FSS

when contacting the fund itself
through the State Services portal
through MFC

When submitting documents directly to the FSS

, you will need original documents. Copies are certified by the employees themselves. You need to choose a branch according to your place of registration. The application must indicate the method of receiving registration documents - in person or by letter. Registration will take 3 days.

To register through the MFC

make an appointment
prepare the necessary documents
arrive at the appointed time
receive a receipt that you have submitted the documents

To apply online

, you will need to register with State Services. After logging in to the portal, follow these steps:

select the tabs Catalog of services - Authorities - Social Insurance Fund of the Russian Federation - Territorial bodies and subordinate organizations
then find your branch by registration
select the basis for registration - concluding an agreement with an employee or voluntary insurance for individual entrepreneurs
click "get service"
fill out the form fields
Attach scans of documents, each page as a separate file
send an application
track the status of your application in your personal account
you will be notified if any errors are found

Registration through State Services and MFC will take longer than through the Federal Tax Service - from 5 working days. Additional time is required to send documents.

Having concluded the first employment contract, an individual entrepreneur is required to register with the Social Insurance Fund as an insurer. This must be done within 30 days from the date of conclusion of the contract. Delay of up to 90 days is punishable by a fine of 5,000 rubles; longer delay is punishable by a fine of up to 10,000 rubles.

Important : You will also have to register as an employer when concluding a civil law agreement (GPC). But provided that it is the entrepreneur who is indicated in it as the payer of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

There is no need to pay a state fee for registration with the Social Insurance Fund.

When submitting documents directly to the FSS, you will be registered within 3 days and sent a corresponding notification by email. When submitting documents through government services or the MFC, you will have to wait a little longer - up to 5 working days. This is due to the operation of the system, which requires time to process, sort and send documents.

The fund will pay benefits directly

Registration of individual entrepreneurs in the Pension Fund of Russia

When should an individual entrepreneur register with the Pension Fund? New in legislation. List of documents for registration with the Pension Fund of Russia

Read the article Opening a current account

How to choose a bank to open a current account. Do I need a bank account for an LLC or individual entrepreneur? Can an LLC or individual entrepreneur operate without a current account?

“Direct payments” refer to various benefits that are financed through the Social Insurance Fund. For example, these include benefits for illness, maternity, child care, birth of a child, etc.

Employees do not have the right to choose what benefits they will receive with “Direct Payments” from the Social Insurance Fund. In 2021, all benefits will be transferred directly from the Social Insurance Fund, and not through the employer.

With the new procedure for processing benefits, all documents still need to be submitted to the accounting department. In addition, the employee must write an application in the form approved by the Order of the Social Insurance Fund dated November 24, 2017 No. 578. It must indicate the following information:

employee personal data;
details of documents confirming the right to receive benefits;
Bank details for receiving funds.

You can fill out the application on a computer or by hand using block letters and black ink. The document must bear the employee’s handwritten signature.

To apply for benefits through Direct Payments, the accountant must prepare documents and information for transmission to the Social Insurance Fund. Depending on the situation, the documentation package includes:

statement;
sick leave;
certificate of registration in the early stages of pregnancy;
child's birth certificate;
children's birth certificate;
a certificate from the second parent’s place of work confirming non-use of parental leave and non-payment of benefits;
benefit calculation;
employee's application for parental leave;
director's order to grant leave;
employment contract and information from the work book;
pay slips for the previous 2 calendar years;
certificate No. 182n from other employers.

The entire package of documents is collected and sent to the Social Insurance Fund no later than 5 calendar days.

Payment of sickness benefits is made in two transfers:

employer - for the first 3 days of incapacity for work;
FSS - for the remaining days.

Payment of benefits for an accident or occupational illness is made entirely through the Social Insurance Fund.

Child benefits (including BiR benefits) are paid directly through the Social Insurance Fund. If at the time of switching to “Direct Payments” the employee is already receiving child benefits, the payment is transferred to the Social Insurance Fund. The employer must transfer the necessary data to the fund.

Overpayment of accident insurance premiums

Currently the Social Insurance Fund rate is 2.9%. But, in addition to the regular transfer of this amount, a Pension Fund contribution of 22% is also deducted from each employee’s income. A regular payment to the Compulsory Medical Insurance Fund is added to these contributions. The amount transferred to it should be 5.1% of the employee’s total income. When calculating all fees, it turns out that the organization is obliged to transfer 30% of the income paid to the employee.

The percentage calculated by the Social Insurance Fund must be transferred to the fund not by the employee himself, but by the organization where he works.

Depending on the situation, the amount accrued by the fund will have a specific value.

Reimbursement of expenses received from Social Insurance is necessarily reflected in the calculation of insurance premiums, which is submitted to the tax office.

The amounts should fall into line 080 of Appendix No. 2 of the report form. The data is filled in monthly and on a cumulative basis.

We discussed the nuances of filling out the report in the article New reasons why tax authorities will stop calculating contributions in 2018.

When filling out the ERSV report, you can pay attention to line 001 of Appendix No. 2 of the reporting form. This line implies an indication of which method is used to reimburse social security expenses - direct payments or an offset system.

Most policyholders use an offset system. Direct payments can only be used by those legal entities or entrepreneurs that are registered in the regions where the FSS pilot project operates. In this case, benefits are paid directly to employees based on documents submitted by the employer to Social Security.

In 2021, the list of participants in the Social Insurance pilot project includes 33 regions of Russia.

Since with direct payments, accrued insurance premiums cannot be reduced by the amount of benefits paid, they are not reflected in the ERSV report.

Clause 1.1 art. 78 of the Tax Code of the Russian Federation indicates that it is impossible to offset the overpayment of one contribution (that is, one BCC) against the payment of other contributions or taxes (that is, other BCCs).

One of the previous sections already contains an application form for the return of overpayments on disability insurance premiums as of 01/01/2017.

There is no need to attach any documents to the application.

The specific list depends on the type of benefit being reimbursed.

But the period for transferring funds by Social Insurance is strictly limited by law. The FSS is obliged to return the money before the expiration of 10 days from the date of receipt of the application. However, if an inspection is ordered, the period is extended.

Contributions for accidents are paid directly to Social Security, so there are no difficulties in this case. An application for the return of overpaid contributions is submitted to its branch of the Fund, and the Fund transfers the payment within 10 days.

The return of funds from the Social Insurance Fund for any reason (overpayment or reimbursement of expenses) is not considered income under any tax regime.

But you should pay attention to whether payments for social benefits were accidentally included earlier in expenses for tax purposes and whether they reduced the single tax under the simplified tax system of 6% or under other taxation systems.

The Social Insurance Fund has prepared document forms for payment of benefits in 2021

Even when switching to “Direct payments” through the Social Insurance Fund, the employer still remains a tax agent for personal income tax. However, this applies only to those benefit amounts that are calculated for the first 3 days of incapacity.

For payments through the Social Insurance Fund for illness, as well as for sick leave in connection with an accident, the tax agent is the fund - it is he who calculates, withholds and transfers the tax.

In income tax reporting, a company must show only those amounts of personal income tax that it withheld from the first 3 days of sick leave.

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