Covering letter to the Social Insurance Fund adjustment report

The only difference is that when filling out the title page of the updated calculation for the corresponding period, in the “Adjustment number” field, the payer of insurance premiums must indicate which account calculation, taking into account the changes and additions made, is submitted by the policyholder to the territorial body of the Social Insurance Fund (for example, 001 , 002… 007 etc.).

When preparing an updated calculation, the general filling procedure is applied. The payroll must be filled out completely, and not just the table of the section in which the indicators change. We will show you with an example how to correctly make corrections to a payslip.

The calculation according to FSS Form-4 for the first quarter of 2013 is filled out according to the form established by order of the Ministry of Health and Social Development of Russia dated March 12, 2012 No. 216n

Example 1

Romashka LLC submitted its reports for the first quarter of 2013 to the Federal Social Insurance Fund of the Russian Federation on time.
In April 2013, the accountant discovered that an arithmetic error was made in the presented calculation - the amount of payments in favor of individuals for February was underestimated by 31,000 rubles. As a result, the amount of insurance contributions for compulsory social insurance was incorrectly calculated for payment: - in case of temporary disability and in connection with maternity;

- for injuries.

Romashka LLC must submit to the territorial branch of the FSS of the Russian Federation an updated calculation in accordance with FSS Form-4 for the first quarter of 2013. How can I correct my reporting?

Solution

We are adjusting the indicators of Section I of Form-4 of the FSS, which reflects information on accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred
. We will correct the indicators of Table 3 of Section I of Form-4 of the FSS.

In the primary reporting, the organization incorrectly indicated the base for calculating insurance premiums for February.

In line 1 of column 5 of table 3 of section I of the calculation in Form-4 of the FSS, the amount of 100,000 rubles was indicated. (sample 1).

Sample 1 Table 3 of Section I of Form 4-FSS (primary calculation) (fragment)

In the corrective calculation, in the specified line, you should indicate the amount of 131,000 rubles.

At the same time, the total amount of payments accrued in favor of individuals, taking into account the amounts for February (RUB 131,000), will amount to RUB 300,000. (sample 2).

Since in January 2013 the organization made payments in favor of individuals in the amount of 2,000 rubles, not subject to insurance premiums in accordance with Article 9 of Law No. 212-FZ, the base for calculating insurance premiums was reduced by 2,000 rubles. Accordingly, the total amount of the base for calculating insurance premiums, indicated in line 4 of column 3 of table 3 of section I, amounted to 298,000 rubles. (sample 2).

Sample 2 Table 3 of Section I Form-4 FSS (calculation updated) (fragment)

Now let’s correct the indicators in Table 1 of Section I of FSS Form-4.

In the initial calculation, the amount of accrued insurance premiums for February, indicated in line 2 of Table 1 of Section I of Form-4 of the Social Insurance Fund, amounted to 2,900 rubles. (RUB 100,000 ? 2.9%).

The total amount of insurance premiums was 7,743 rubles. (1073 rubles + 2900 rubles + 3770 rubles) (sample 3 on p. 33). The amount of insurance premiums was reduced by 899 rubles.

In the updated calculation, the amount of accrued insurance premiums for February, indicated in line 2 of Table 1 of Section I of Form-4 of the Social Insurance Fund, amounted to 3,799 rubles. (RUB 131,000 ? 2.9%).

As a result of the correction, the total amount of insurance premiums payable also changed.

It amounted to 8642 rubles. (1073 RUR + 3799 RUR + 3770 RUR)

Sample 3 Table 1 of section I of Form-4 FSS (primary calculation) (fragment)

Sample 4 Table 1 of Section I of Form-4 FSS (calculation updated) (fragment)

We are adjusting the indicators of Section II of Form-4 of the FSS, which reflects information on accrued and paid insurance premiums for injuries and for the payment of insurance coverage

Let us clarify the indicators in Table 6 of Section II of Form-4 of the FSS.

Line 4 of column 3 of table 6 of section II of the primary calculation indicates the amount of payments accrued in favor of employees for February 2013 for compulsory social insurance against industrial accidents and occupational diseases in the amount of 100,000 rubles. (sample 5 on p. 34). This amount is also underestimated by 31,000 rubles. The data in this line is equal to the data in line 4, column 5 of Table 3 of Section I of FSS Form-4 (Procedure for filling out FSS Form-4, approved by Order of the Ministry of Health and Social Development of Russia dated March 12, 2012 No. 216n “On approval of the calculation form”).

Sample 5 Table 6 of Section II of Form-4 FSS (primary calculation) (fragment)

In the updated calculation, this amount will be 131,000 rubles.

The total amount of payments and benefits in favor of employees for whom insurance premiums are calculated will be 298,000 rubles. (37,000 rub. + 131,000 rub. + 130,000 rub.) (sample 6 on p. 35).

Let us clarify the indicators in Table 7 of Section II of Form-4 of the FSS.

In line 2 of table 7 of section II of the primary form-4 of the FSS, the amount of insurance contributions due for payment is incorrectly calculated (sample 7 on p. 35):

The amount of insurance premiums is underestimated by 62 rubles.

— for February 2013 — 200 rubles;

- for the last three months of the reporting period - 534 rubles (74 rubles + 200 rubles + 260 rubles).

In the adjusted calculation, the amount of insurance premiums accrued for payment will be (sample 8 on p. 36):

— for February 2013 — 262 rubles. (RUB 131,000 ? 0.2%);

— for the last three months of the reporting period — 596 rubles. (74 RUR + 262 RUR + 260 RUR).

Sample 6 Table 6 of Section II of Form-4 FSS (calculation updated) (fragment)

Sample 7 Table 7 of Section II of Form-4 FSS (primary calculation) (fragment)

Sample 8 Table 7 of Section II of Form-4 FSS (calculation updated) (fragment)

Since the updated calculation for the reporting period is being submitted for the first time, we indicate code 001 in the “Adjustment number” field on the title page of Form-4 FSS. A fragment of filling out the title page of the updated calculation for the first quarter of 2013 is given below.

Before submitting the updated calculation, it is necessary to pay all additional contributions and penalties (Part 4 of Article 17 and Clause 1 of Article 47 of Law No. 212-FZ)

Along with the corrective calculation, it is advisable to submit a covering letter to the Social Insurance Fund about the changes made in the calculation. This will help eliminate additional questions from inspectors when conducting a desk audit regarding this updated calculation. How to write an explanatory (covering) letter will be discussed below.

When to adjust 4-FSS

The calculation submitted to the FSS in Form 4-FSS does not need adjustments if all digital data, as well as information about the employer and other information, are reflected correctly.
If you forgot to reflect something in it, provided inaccurate or incomplete data, or errors crept into the calculations, you will have to return to the original report and make corrections to it. You can do without an adjustment 4-FSS if the identified distortions do not result in an understatement of the contribution base. The legislation provides for mandatory and voluntary adjustments to Form 4-FSS:

In other words, the rule applies: there is no underestimation of contributions - you can do without clarifying the calculation. Although the policyholder has the right to do this voluntarily. In this case, the updated 4-FSS submitted after the expiration of the established deadline for submitting the calculation will not be considered submitted in violation of the deadline.

Is clarification necessary if, based on the results of the inspection, the FSS assessed additional insurance premiums, penalties and fines? You can get the answer to this question from ConsultantPlus. If you do not already have access to this legal system, trial access is available for free.

Whether or not to make an adjustment to 4-FSS in the absence of an understatement of the base for contributions is up to the policyholder to decide. There are at least two reasons why it is better not to neglect this procedure:

• the risk of inaccuracies when filling out 4-FSS in subsequent reporting periods will be reduced, information in which may be based on erroneous information from previous calculations;
• the payment burden on contributions will decrease.

The following materials will help you learn more about the tax burden:

• “Tax burden on income tax and VAT”;
• “Calculation of the tax burden in 2021 - 2021 (formula)”;
• “Calculation of the tax burden: calculator on the Federal Tax Service website.”

We will tell you further what to consider when completing the 4-FSS adjustment in 2020-2021.

How to submit an adjustment report to the Social Insurance Fund based on the results of a knowledge test

Along with the title page, you cannot send to the FSS only those sheets that contain the corrected data.

A code must be placed on the title page of the form with corrected data indicating that the data is being corrected. If it is not the first for the corresponding reporting period, its figure should reflect the order in which the current adjustment is submitted.

For example, for the first adjustment the code is 001, for the second - 002, for the third - 003, etc.

Corrective form 4-FSS, like the standard one, is sent to the territorial unit of the FSS responsible for supervision in the territory in which the taxpayer is registered.

Info-Adjustment 4-FSS can be carried out by the payer of insurance premiums for various reasons. Most often, the need to adjust 4-FSS arises in accordance with the requirements established by law.

“If the payer discovers in the calculation submitted by him the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable, the payer is obliged to submit an updated calculation. If the error did not lead to an underestimation of the amount of insurance premiums, the payer has the right to make the necessary changes to the calculation.

The territorial bodies of the Fund are required to accept updated calculations from policyholders both for the current period, for example in May 2012 for the first quarter of 2012, and for past settlement periods - in May 2012 for 2010 or 2011.

The result of errors committed and discovered in the current year should be reflected in the policyholder's calculations in the reporting period when this error was discovered and an accounting entry was made in connection with this. If an error was discovered in May 2012 for January 2012, the change must be reflected in the calculation for the first half of 2012.

and at the same time submit an updated calculation for the first quarter of 2012. If an error was discovered in May 2012 for 2011 (in terms of additional accrual/reduction of insurance premiums for 2011), this should be reflected in the calculation for the first half of 2012. line 4 “Accrued insurance premiums by the policyholder for past billing periods” of Section I with plus or minus signs, respectively. And at the same time, the policyholder must submit an updated calculation for 2011.

These updated calculations are not entered into the electronic database where the Fund previously entered information from policyholders’ calculations for past periods. Data from the presented updated calculations are used by the Fund when carrying out control activities - office and on-site inspections of the policyholder.

RSV-1, called KND 1151111, which will be handed over to the tax authorities. (Order of the Federal Tax Service MMV-7-11/ dated 10.10.2016). The frequency of submission of the reporting form has not changed; a new deadline has been introduced - the 30th day of the month following the reporting period.

For 2021 and periods prior to January 1, 2017, reporting is submitted according to the old form to the Pension Fund of Russia. Accounting for additional accrual of insurance premiums in accordance with the inspection report All operations for additional insurance accruals are recorded in accounting records.

During on-site control, a period of up to 3 years is checked, while desk control only checks the period for which the RVS-1 report was submitted. It is allowed for the controlling body to use data from other periods during inspection activities.

As a result, an inspection report is drawn up with instructions for additional charges. Further reporting is generated automatically (corrective data for SZV-6-4, registered contributions for the quarter). Then the adjusted version of the RSV-1 report is submitted to the Pension Fund.

Additional insurance charges will be made on the amount itself. A number of errors may be associated with unreasonable additional assessment of contributions.

The law stipulates that compensation, financial assistance, and social benefits are not subject to insurance fees (Tax Code of the Russian Federation, Article 422). Contributions are calculated only from payments provided for under labor and civil law agreements; in other cases, calculations (additional accruals) will be considered unfounded.

But in all the proposed situations, additional accrual will be an inevitable action that will sooner or later need to be performed. Additional insurance accruals based on a joint reconciliation and verification report: sequence of actions of the obligated person Territorial bodies of the Pension Fund of the Russian Federation, Social Insurance Fund (from 2017

- tax service) and the policyholder have the right to carry out, on their own initiative, an annual joint reconciliation for discrepancies in data on calculations (contributions, fines, penalties). The results are recorded in form 21-PFR or 21-FSS (reconciliation acts). The reason for submitting an updated calculation can be specified, for example, as follows: “the costs of paying benefits for temporary disability were not included in the calculation” or simply “due to a technical or arithmetic mistakes."

In addition, it is advisable to indicate in the letter which rows, tables, and sections of the report have been amended. This will help inspectors quickly find corrections in reporting and add them to their database. Together with the updated calculation, you can submit an application for a credit or refund.

If the amount of tax payable in the updated calculation is greater than in the previously submitted calculation, then in the covering letter it makes sense to indicate the details of payment orders for the transfer of arrears of contributions and penalties and attach copies of them to the letter. A sample letter is given on p. 38.

—————————————————————————¬¦ Limited Liability Company “Romashka” ¦¦ 125993, city.

Moscow, B. Dmitrovka, 25a ¦¦ Tel., fax 8 (495) 775-55-60 ¦¦ ¦¦ ¦¦ Out. N 387 dated 04/24/2013 to the Manager of the State Institution MRO Branch No. 4¦¦ Ivanova A.A.¦¦ ¦¦ Covering letter ¦¦ for the updated calculation in Form-4 FSS for the first quarter of 2013 ¦¦ ¦¦Payer of insurance contributions Limited Company ¦¦ responsibility of "Romashka" ¦¦Registration number in the body ¦¦control over the payment of insurance premiums 7704015869 ¦¦ ¦¦Subordination code 7704 ¦¦ ¦¦TIN/KPP 7704123456/770401001 ¦¦ ¦¦Romashka LLC » requests to accept the submitted updated calculation according to FSS Form-4 for the first quarter of 2013.

in accordance with Art. 17 Federal Law of July 24, 2009 N 212-FZ. “In the initially submitted calculation according to FSS Form-4 for the first quarter of 2013, an arithmetic error was made, which led to the distortion of some data. So, for example: ¦¦- in lines 1 and 4, columns 3 and 5 (month 2) of table 3, section. I and in lines 1,¦¦2 and 4 (for 2 months) column 3 of table 6 section. II calculation according to FSS Form-4 for 31,000 rubles.

Important

Federal Law).

So, for example, despite the fact that reporting for the 1st quarter of 2016 to the FSS should have been submitted using form 4-FSS, approved by Order No. 59 as amended on February 25, 2016, adjustments to the report for 2015 should be carried out using the form from Order No. 59 as amended on July 20, 2015.

It is necessary to fill out all pages of the 4-FSS corrective report - even those on which the data is not specified (in this case, they must be filled out in exactly the same way as in the previous document). Along with the title page, you cannot send to the FSS only those sheets that contain the corrected data.

A code must be placed on the title page of the form with corrected data indicating that the data is being corrected.

If it is not the first for the corresponding reporting period, its figure should reflect the order in which the current adjustment is submitted.

For example, for the first adjustment the code is 001, for the second - 002, for the third - 003, etc.

In what cases the 4-FSS adjustment is submitted to social insurance is determined, on the one hand, by law, in Art. 17 of Law No. 212-FZ, on the other hand, it can be established by the internal rules of the company regulating the preparation of reporting. A document with corrections to information on settlements with the Social Insurance Fund is drawn up on the same form as the primary report (which contained errors).

It is recommended to supplement the corrective form 4-FSS with a covering letter explaining the corrections made to the reporting.

Sample 7

Three rules for completing and sending corrections

If you have never had to amend 4-FSS before, difficulties may arise. How to make adjustments to 4-FSS while complying with regulatory requirements?

When preparing and sending the 4-FSS adjustment report to the fund in 2020-2021, we recommend adhering to the following rules:

1. Enter the adjustment number on the title page of 4-FSS - there is a separate field for this:

1. All other data must be reflected in the same way as in the original 4-FSS, taking into account the corrected errors and inaccuracies. If changes are made to the calculation due to changes in the taxable base or individual indicators, then reflect fully updated data in the calculation, and not the difference between the primary and adjusted data.
2. Along with the corrective 4-FSS, it is advisable to send a covering letter to the fund, in which you need to reflect the reasons for submitting the updated calculation and indicate what information was corrected or supplemented.

There is no required form for such a letter. You can use the following example as a guide:

Attention! It is not necessary to issue a cover letter - such a requirement is not contained either in Law No. 125-FZ, or in the procedure for issuing 4-FSS, approved. order No. 381. Therefore, you can do without it.

Mistake #1. Calculation of contributions for SMEs in case of exceeding the maximum base value (corrected)

For organizations that have established a preferential tariff for SMEs since April 2021, if the maximum value of the contribution base is exceeded, the amount of contributions is calculated incorrectly.

For more details, see - “Error” in 1C programs when calculating insurance premiums at a preferential rate for small and medium-sized businesses

The error was fixed in ZUP versions 3.1.10.491 and 3.1.14.97.

After updating the program to correctly account for the amounts of contributions to the DAM , they should be recalculated in a special way.

For more details, see - Attention! Rules for recalculating contributions after updating to ZUP 3.1.10.491/3.1.14.97 at a preferential rate for SMEs in case of exceeding the maximum value of the contribution base

Where to submit the adjustment and in what form

You need to submit the corrective 4-FSS to the same territorial office of the FSS where the original calculation was submitted and where you are registered as an insured.

To complete the adjustment calculation, you must use the form that was in effect in the billing period for which changes are made (clause 1.5 of Article 24 of Law No. 125-FZ of July 24, 1998).

It is not difficult to figure out which form to submit the adjustment calculation in - the calculation form does not change often. Form 4-FSS, currently in force (from the 3rd quarter of 2021), was approved by FSS order No. 381 dated September 26, 2016. For the reporting periods of 2021, the same form must be submitted, but taking into account the nuances associated with the transition to direct benefit payments FSS. We talked about them here.

Read about the evolution of the 4-FSS form here .

You can download a sample of filling out 4-FSS for the 1st quarter of 2021 in ConsultantPlus. Trial access to the system is provided free of charge.

Consequences of submitting an updated calculation

The policyholder has the right to submit an updated calculation in Form 4-FSS at any time - the law does not provide a specific deadline for this. But from the text of Art. 24 of Law No. 125-FZ, it becomes clear that the date of submission of the adjustment 4-FSS still matters:

• If the updated 4-FSS is submitted to the fund before the deadline for submitting the calculation, then it is considered that the original calculation was submitted on that date.
• If the updated calculation is submitted after the deadline for reporting taxes and the tax payment deadline, then the policyholder has two options to avoid liability:

Liability does not threaten the policyholder who submitted the updated 4-FSS voluntarily, that is, independently identified and corrected errors that do not lead to an underestimation of the amount of insurance premiums payable.

Find out about the deadlines for submitting electronic and paper forms 4-FSS from this material .

Results

Adjustment of 4-FSS in 2020-2021 is carried out according to the rules provided for in Art. 24 of Law No. 125-FZ. If in the original calculation, due to errors, the base for contributions “for injuries” was underestimated, submission of an adjustment is mandatory. In such circumstances, before submitting the clarification, the missing amount of contributions and penalties must be paid. Then the company will be able to avoid a fine. In other cases, the employer can adjust 4-FSS voluntarily.

Sources:

• Federal Law of July 24, 1998 No. 125-FZ (as amended on December 2, 2019) “On compulsory social insurance against industrial accidents and occupational diseases”
• Order of the Federal Insurance Service of the Russian Federation dated September 26, 2016 No. 381 (as amended on June 7, 2017) “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as for expenses for the payment of insurance coverage and The order of filling it out"

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What kind of status is this?

“A complete duplicate of a document was found in the system” is a technical status in the Social Insurance Fund, which indicates a re-upload of a document with similar details. Most often, this status arises after corrections are made to the register by the policyholder (employer).

In most cases, this notification disappears automatically and the application is assigned a different working status. And everything is happening due to the fact that the FSS accounting register has been under heavy load since the beginning of the year. As a result, technical failures and freezes appear. For example, a status about a duplicate document could appear for 1-2 days, but soon, after carrying out technical work and installing updates, immediately disappear.