The Pension Fund of the Russian Federation (hereinafter referred to as the Pension Fund of the Russian Federation) is a body that monitors that information about personalized accounting is correctly provided and documents on the appointment (recalculation) and payment of insurance coverage (pensions) are checked. The Pension Fund of the Russian Federation has the right to conduct inspections. What these checks are and how they are carried out, read below in the material.
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Scheduled and unscheduled inspections of the Pension Fund of the Russian Federation
The Pension Fund of the Russian Federation has the right, like other supervisory and control bodies, to conduct scheduled and unscheduled inspections. Scheduled inspections are inspections that are carried out in accordance with a schedule developed in advance.
The Pension Fund of the Russian Federation conducts unscheduled inspections if any complaints are received, or if an organization is being liquidated or reorganized.
IMPORTANT : scheduled and unscheduled inspections can be on-site, or desk-based, also read about FSS inspections on the website of our AB “Katsailidi and Partners”
Regulatory basis
On-site inspection of insurance premium payers is carried out jointly by the Pension Fund of Russia and the Social Insurance Fund.
Like a tax audit, an audit by the Pension Fund of Russia and the Social Insurance Fund is a strictly regulated procedure. The procedure for its implementation is regulated by Federal Law No. 212-FZ dated July 24, 2009 (Chapter 5). It is carried out by inspectors of the Pension Fund of Russia and the Social Insurance Fund jointly. This is enshrined in the “Agreement on interaction between the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation on joint on-site inspections of insurance premium payers” dated October 28, 2009 No. AD-30-33/10sog, No. 02-43/07-2205P.
Procedure for on-site inspection of a pension fund
The Pension Fund of the Russian Federation has the right, in some cases, to conduct on-site inspections of policyholders (state and municipal institutions).
The procedure for conducting such checks is as follows:
- the policyholder is included in the on-site inspection plan
- the head of the territorial body of the Pension Fund of the Russian Federation makes a decision to conduct an inspection, which is the basis for conducting the inspection
- auditors who arrive for an inspection must hand over the decision to the institution and at the same time request documents for inspection. There can be an unlimited number of requirements for the provision of documents
- In order for the officials conducting the inspection to gain access to the policyholder's premises, they must present their official identification and the inspection decision
- at the end of the inspection, a certificate of the on-site inspection is drawn up, and then within 2 months an inspection report must be drawn up and must be delivered to the policyholder within 5 days
- the person being inspected has the right to submit objections to the inspection report
The period for which the inspection is carried out should not exceed 3 years.
The inspection period cannot exceed 2 months from the date of the decision until the date of drawing up a certificate of the inspection that was carried out.
Checks of the Pension Fund of Russia and the Social Insurance Fund in Expert
You can evaluate the “weight” of each of the criteria and understand how high the likelihood of a scheduled on-site inspection of funds is using the “Expert” service.
The whole procedure will take no more than 15 minutes:
- Enter data from RSV-1 (for the first quarter, half of the year, 9 months of 2012) and 4-FSS (for 9 months of 2012) into a simple form.
- Check off whether all reports to the funds were submitted on time, whether adjustments were submitted, whether insurance premiums were paid on time, etc.
- Click the “Analyze” button.
The service itself makes the necessary calculations and calculates the probability of an inspection by the Pension Fund of Russia and the Social Insurance Fund as a percentage, taking into account the “weight” of the criteria by which your organization can be included in the inspection plan.
The final report will explain which indicators characterize you as a disciplined payer of insurance premiums, and what is guaranteed to attract the attention of inspectors.
Procedure for desk audit of a pension fund
A desk audit, unlike an on-site audit, is carried out at the location of the Pension Fund of the Russian Federation.
The procedure for conducting such checks is as follows:
- the policyholder provides the pension fund with calculations of accrued and paid contributions
- Based on the submitted calculations and other documents, the Pension Fund of the Russian Federation conducts a desk audit within 3 months
- If any violations or inaccuracies are identified, the pension fund will inform the policyholder about this and may request clarification
- if no errors are found, the desk check will be completed
Criteria for inclusion in the inspection plan
The inclusion of a particular organization in the inspection schedule occurs on the basis of the criteria described in the Letter of the Pension Fund of the Russian Federation No. TM-30-24/13848, FSS of the Russian Federation No. 02-03-08/13-2872 dated December 21, 2010.
So, for example, the basis for an audit may be arrears that are registered with the payer of contributions for more than two reporting periods in a row. Inspectors will also be suspicious if the amount of accrued insurance premiums decreases compared to the previous period, provided that the number of insured persons has not changed.
An unfavorable factor is also considered repeated adjustments and changes to the reporting of insurance premiums, as well as a discrepancy in the number of calculations for 9 months (RSV-1 and 4-FSS) submitted to the Pension Fund of the Russian Federation and the Social Insurance Fund.
However, if the company meets one of the criteria, this also means that an audit will certainly take place.
“However, in practice,” notes Marina Goncharova, analyst of the Expert service of SKB Kontur, “the decision is made on the basis of a combination of factors, with greater weight being given to criteria related to the calculation and payment of insurance premiums. If an organization has arrears for more than two reporting periods, if the amount of accrued insurance premiums has decreased compared to the previous period with a constant number, the organization will most likely be included in the inspection plan.”
In addition, an organization may be included in the inspection plan if the Pension Fund and the Social Insurance Fund receive information about participation in schemes for minimizing insurance premiums, for example, issuing salaries “in envelopes.”
What documents can the Pension Fund of the Russian Federation request during an inspection?
As part of a specific inspection, inspectors have the right to submit requests for the provision of documents.
The requested documents must relate to the subject of the inspection.
In addition, constituent documents, orders on accounting policies, accounting, organizational, administrative and other documents are subject to request from the institution.
A possible list of documents that may be required is given in the methodological recommendations approved by Order of the Board of the Pension Fund of the Russian Federation dated 02/03/2011 No. 34r.
Appealing the pension fund inspection report
The policyholder has the right to object to the inspection report within 15 days from the date of receipt.
In addition, a complaint against the inspection report can be filed with a higher authority of the pension fund and/or in court. In this case, you can simultaneously appeal to a higher authority and to the court.
When appealing, it is necessary to point out the violations committed by the inspectors during the inspection, and also indicate that certain conclusions of the inspectors are not unreasonable, and therefore ask to declare the act invalid. Most often, decisions to prosecute are challenged, however, one should not forget about challenging the inspection report.
HEALTHY:
How to submit documents at the request of the Pension Fund
At the request of the inspectors, copies of documents can be submitted either on paper or electronically. Paper copies must be certified. To do this, you need to put the inscription “Correct” on them, indicate the position of the person who certified the copy, his personal signature and transcript of the signature (initials and surname), put the date of certification and the seal of the organization. This procedure is provided for in paragraph 3.26 of GOST R 6.30-2003, approved by Decree of the State Standard of Russia dated March 3, 2003 No. 65-st.
Each copy of the document must be certified. Binders consisting of copies of several documents cannot be certified.
Documents that were requested during the inspection must be submitted within 10 working days from the date of delivery of the relevant request (Clause 4, Part 2, Article 28, Part 5, Article 37 of the Law of July 24, 2009 No. 212-FZ) .
Attention: if you do not submit documents at the request of inspectors within 10 working days, the organization or entrepreneur will be fined 200 rubles. for each unsubmitted document (Article 48 of the Law of July 24, 2009 No. 212-FZ). And the responsible employee of the organization, in particular its head, faces a monetary penalty in the amount of 300 to 500 rubles. (Part 3 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).
How to win a lawsuit against a pension fund?
Whether a person wins a dispute with a pension fund depends on individual circumstances.
A clearly and competently formulated position on the case, which is confirmed by specific evidence, as well as the rule of law, will help you win a court case against the Pension Fund of the Russian Federation.
When preparing an application to the court, it is necessary to identify and indicate the violations that were committed during supervision, what rights and legitimate interests of the applicant were violated, and how this is confirmed.
If the applicant’s point of view has already been confirmed in judicial practice on similar disputes, references should be made to such judicial practice, since not all points and not all judges can understand. Even if such judicial practice is not found, it is necessary to indicate specific rules of law that confirm that the applicant is right and the pension authorities are wrong.
Types of checks
Inspections carried out by extra-budgetary funds are of two types: desk-based, sometimes called “documentary”, and on-site.
During a desk audit, documents that have already been transferred to the fund are processed (without visiting the company or entrepreneur). An on-site inspection is carried out on the territory of the company or entrepreneur. On-site inspections are carried out jointly by the territorial bodies of the Pension Fund of Russia and the Social Insurance Fund on the basis of annual plans and schedules.
The following regulatory documents allow state non-budgetary funds to conduct inspections:
- Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” (hereinafter referred to as the Law on Insurance Contributions);
- Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”;
- Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) registration in the compulsory pension insurance system”;
- Federal Law of July 16, 1999 No. 165-FZ “On the Basics of Compulsory Social Insurance”;
- Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”;
- Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”
Inspection lawyer in Yekaterinburg
Inspections of the Pension Fund of the Russian Federation, as well as inspections of other bodies, may disturb the person being inspected. In order to protect the rights of persons who are inspected by the Pension Fund of the Russian Federation, our lawyers at the Law Office “Katsailidi and Partners” are ready to provide legal assistance during such inspections. By contacting our lawyers, you can use the entire list of services for inspections of the Pension Fund of the Russian Federation or limit yourself to only some individual actions.
Our lawyers will provide the following legal services:
- advise on inspections of the Pension Fund of the Russian Federation
- study documents related to the inspection and give your legal opinion
- participate on behalf of the principal in inspections of the control body
- appeal actions (inactions), challenge decisions of the pension fund on inspections, by preparing complaints (applications)
- represent the interests of the principal when appealing actions and decisions
- provide other legal services
Results
Inspections carried out by state control authorities in relation to taxpayers (legal entities and individual entrepreneurs) are subject to supervision by the prosecutor's office.
For this purpose, the inspection plan for the coming year drawn up by the inspection body must be agreed upon with the prosecutor's office and, in the final version, ends up in the consolidated register of inspection activities generated by the regional prosecutor's office for the constituent entity of the Russian Federation. The regional prosecutor's office sends this consolidated register to the Prosecutor General's Office of the Russian Federation, where a single consolidated inspection plan is formed, to be published on the Prosecutor General's Office website no later than the beginning of the year in which these inspections will be carried out. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
