Sample breakdown of FSS reimbursement costs. Employer's insurance premiums for compulsory social insurance (OSS) in Russia

In 2018, companies are still eligible to recover expenses they incur while paying employee benefits. But now you don’t need to take 4-FSS, it is replaced by a calculation certificate. A form, a sample of filling out a certificate-calculation for reimbursement of the FSS in 2018 and the necessary clarifications - in this article.

Help-calculation FSS 2018: form (download)

pension, medical and social contributions controls the FTS, not the funds. However, the issues of reimbursement of expenses for benefits, as before, are dealt with by the FSS. The procedure for reimbursement of expenses has changed dramatically, henceforth companies are not required to submit the old 4-FSS volume calculation to the fund. This document now replaces the calculation certificate (Order of the FSS dated October 28, 2016 No. 558n). The Social Insurance Fund recommended her in a letter dated 07.12.2016 No. 02-09-11 / 04-03-27029.

You can download the form and sample of filling in the FSS 2018 calculation certificate from the links below.

The help-calculation form for FSS reimbursement in 2018 is quite simple, consists of one page. But it will be required to give a breakdown of expenses (Appendix 2 to letter No. 02-09-11 / 04-03-27029). The fund needs these papers to reconcile the accrued, paid contributions and the cost of benefits. If the numbers converge and there is an excess of benefits over contributions, the fund will return the money to the organization.

Do not be surprised if the FSS specialists ask you to submit two calculation certificates in order to reimburse the cost of benefits. Readers of "UNP" faced such a requirement. In particular, the Moscow Region branch itself added new lines to the calculation certificate form. For example, line 12 asks for benefit costs to be broken down quarterly. They also require you to write the period for which the company wants to reimburse expenses.

The fund asked the company for two certificates - one in its modified form, the second - on the form from the letter of the fund. We asked the regional branch and the federal FSS how to respond to this.

Attention! The company has the right not to use the forms modified by the fund, but to draw up a statement of calculation according to the letter of the FSS dated 07.12.2016 No. 02-09-11 / 04-03-27029. She must be accepted.

The certificate form can be supplemented, it is not strict, the fund's specialists said. In the Moscow Region branch, it is recommended to draw up a certificate as suggested by the branch. If he has the right data, you will be paid out faster.

The company has the right not to use the forms modified by the branch, but to draw up a statement of settlement according to letter No. 02-09-11 / 04-03-27029. She must be accepted.

Submitting your own form is not safe. The FSS clarified that policyholders are not entitled to change it on their own. Therefore, if FSS specialists ask you for two certificates, you have the right to refuse. The requirement is redundant. The Fund is obliged to reimburse benefits under one certificate, the FSS confirmed.

A sample of filling out a certificate-calculation for reimbursement to the FSS in 2018

How to fill out a calculation certificate in the FSS in 2018 (sample)

Help-calculation should include indicators for reporting period. In particular, the form must reflect the amounts:

• the organization's debt to the FSS;
• contributions to be paid for the last three months;
• expenses that the fund did not accept for offset;
• contributions accrued by the fund;
• funds received from the FSS for reimbursement;
• refunded funds as an overpayment;
• spending on benefits for the last three months;
• debt for which the fund has lost the right to collect.

Everything listed indicators previously reflected in table 1 of section 1 of form 4-FSS. Therefore, there should be no difficulties when filling out the form.

In line 2 of the column "Line code" you must indicate the amount of social insurance contributions, in line 12 - the amount of accrued benefits. Those contributions that were paid in 2018 must be reflected in line 16 of the column "Amount".

Breakdown of expenses in the FSS sample 2018

In addition to the reference-calculation, the organization will need to submit a breakdown of expenses to the fund. This document is similar to the data in Table 2 of Form 4-FSS. It reflects benefits by type. For example, due to the disability of an employee, maternity, children, etc. Moreover, in column 5 it is necessary to indicate the amounts of those benefits that are reimbursed only from federal budget. For example, payment for days off that are provided to the parents of a disabled child.

In what cases is a certificate of settlement in the FSS of Russia issued in 2019? Is such a certificate required? Here is a sample certificate for reimbursement with a breakdown.

The principle of reimbursement of funds from the FSS in 2019

Compulsory insurers social insurance in case of temporary disability and in connection with motherhood (organizations and individual entrepreneurs) pay benefits to employees both at their own expense (for the first 3 days of the employee’s illness) and at the expense of the Social Insurance Fund (in other cases). For the amount of benefits paid at the expense of the FSS, insurers reduce insurance premiums in favor of the FSS (clauses 1, 2, article 4.6 federal law dated December 29, 2006 No. 255-FZ, paragraph 2 of Art. 431 of the Tax Code of the Russian Federation). However, if the costs of benefits exceed the accrued contributions, then the insurers can apply to the FSS for reimbursement of the expenses incurred (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).

At the expense of mandatory social insurance contributions in case of temporary disability and in connection with motherhood, the FSS reimburses:

• hospital benefits;
• benefits related to the birth of a child (for example, for pregnancy and childbirth, for caring for a child under 1.5 years old);
• burial allowance.

Benefits related to the birth of a child and funeral benefits are fully financed by the FSS of Russia. Hospital benefits The organization pays employees:

• either partially at its own expense, and partially at the expense of the FSS of Russia;
• or only at the expense of the FSS of Russia.

Set of documents 2019

In order for the FSS to allocate funds for the payment insurance coverage(benefits), it is necessary, following the results of the quarter or any month of 2019, to transfer to the territorial body of the FSS obligatory documents(Order of the Ministry of Health and Social Development dated December 4, 2009 No. 951n):

1. a written application in the form recommended in the letter of the FSS of Russia dated December 7, 2016 No. 02-09-11 / 04-03-27029, with two appendices:
   - reference-calculation (Appendix 1);
   - breakdown of expenses;
2. copies of documents confirming the reasonableness of expenses (for example, sick leave);
3. other documents at the request of the FSS department.

Calculation reference form

The form of the reference-calculation form is given in Appendix 1 to the Application for the allocation of the necessary funds for the payment of insurance coverage (FSS Letter No. 02-09-11 / 04-03-27029 dated 07.12.2016).

You can use the calculation help form in Excel format.

How to fill out a certificate

Reference-calculation of the 2019 sample combines data for the reporting period, namely:

• the amount of the insured's debt (FSS) for insurance premiums at the beginning and end of the reporting (calculation) period;
• the amount of insurance premiums accrued for payment, including for the last three months;
• the amount of additional accrued insurance premiums;
• the amount of expenses not accepted for offset;
• amount of funds received from territorial bodies FSS in reimbursement of expenses incurred;
• the amount of returned (offset) overpaid (recovered) insurance premiums;
• the amount of funds spent for the purpose of compulsory social insurance, including for the last three months;
• the amount of paid insurance premiums, including for the last three months;
• the amount of the written-off debt of the insured.

Until 2017, the same data were given in Table 1 of Section I of Form 4-FSS, which has lost since 2017.

You can download a sample of the completed specific example reference-calculation. In 2019, according to this certificate, the organization reimbursed the costs of benefits from the FSS of Russia.

Ensuring labor safety and paying compensation for accidents at work is carried out in various areas, including through the system of compulsory social insurance (OSS). The obligation to transfer is assigned by Law No. 125-FZ to everyone using hired labor.

What is compulsory social insurance

The social insurance system includes compulsory social insurance against accidents during the period production activities and from occupational diseases. The directions and goals of this type of insurance are regulated in Art. 1 Law No. 125-FZ:

• ensuring social protection of citizens;
• economic incentives for policyholders to reduce occupational risk;
• compensation for harm to the health and life of citizens caused in the course of labor activity;
• prevention at work and occupational diseases.

If an employee is injured as a result of an accident during the period of work, he will be able to count on compensation for harm to health, payment of expenses for different kinds rehabilitation, etc. Occupational insurance implies compensation for harm in the event of chronic or acute diseases directly related to the influence of harmful production factors.

To be reimbursed under the social insurance system, these diseases must lead to temporary or permanent loss of professional ability to work, or death.

What is compulsory social insurance, the video below will tell:

contributions to it

Accident benefits available to affected citizens are funded by assessed contributions, which consist of a tariff and a surcharge (discount) to .

Normative fixing

The conditions, procedure and payment of social insurance contributions are regulated by the following regulations:

• Law No. 125-FZ;
• Law No. 419-FZ;
• Law No. 179-FZ.

In addition to the listed documents, Decree of the Government of the Russian Federation No. 713 is important, which fixes the conditions for classifying species. economic activity for certain occupational risk groups. The establishment of insurance tariffs for OSS will depend on these risk groups, and the main types of economic and production activities are subject to annual confirmation.

Who is obliged to pay

The obligation to calculate and pay insurance premiums on social insurance is assigned to, and individuals who use the labor of hired personnel in their activities under labor contracts or work contracts. Each of the listed entities is subject to mandatory registration with the FSS (Social Insurance Fund), which acts as an insurer.

As of 2017, there are 32 occupational risk classes in relation to these entities, which will affect insurance rates. The maximum rate will be paid by employers who declared the 32nd class of pro-risk (the amount of deduction will be 8.5%).

What are charged

Insurance premiums, listed by employers, are accumulated in the Social Insurance Fund and are subject to direction for the following types payments:

• temporary disability allowance, if the occurrence of an insured event is proved;
• one-time or regular (monthly) payments to the injured person or other citizens after the death of the insured employee;
• , social and other types of rehabilitation (medical care and medical services, sanatorium-and-spa rehabilitation, purchase of medicines, etc.).

It should be borne in mind that compensation for harm to health through social insurance does not include moral harm, which is compensated only in court.

OSS accounting

Starting from January 2017, social insurance premiums are equated to tax liabilities. At the same time, the functions of administration and accounting were transferred to the institutions of the Federal Tax Service compulsory social insurance- and the correctness of payment of contributions, submission of reporting and settlement documents, the procedure for accounting for accidents to compensate for damage.

At the level of the Social Insurance Fund, the authority to administer contributions directed to compensation in case of accidents at work and occupational diseases has been retained. Reporting in this direction is submitted by employers to the FSS institutions no later than the 20th day of the month following the reporting period (if the number of employees in the enterprise exceeds 25 people, reporting is sent via electronic communication channels before the 25th day of the month following the reporting period).

Payment

The basic amount of insurance premiums on social insurance is 2.9% of the amount monthly payment employee. For certain categories employers, the amount of the contribution can be reduced or completely eliminated. For example, for enterprises operating under the tax scheme

As before, the employer has the right to reimburse the costs of social insurance of the company's employees. However, the composition of documents sent to the Social Insurance Fund has changed significantly. Previously, social security calculations were presented in the well-known 4-FSS form. Now, in its place, a certificate-calculation of the FSS has come. The article will tell you about the procedure for filling out a new report and present a sample certificate-calculation to the FSS.

Help-calculation - what does it take into account when it is compiled?

The reference-calculation takes into account contributions for certain categories of social security:

A certificate-calculation of the FSS is issued in 2017, when:

• The organization uses preferential insurance premiums (for example, STS);
• Sum insurance benefit more than the insurance premiums.

The reference-calculation is submitted for periods after January of this year. If payments are partly due to prior year, the employer also submits this reporting form. In the case when the allowance was both accrued and paid in 2016, the FSS calculation certificate is not compiled.

How is it served?

Help-calculation is submitted along with a package of documents:

• An application with a request to allocate funds to pay for the insurance coverage of employees;
• Detailed breakdown of costs for insurance purposes;
• Copies of documents proving the costs (disability certificate, etc.).

The first type of benefits, the so-called "sick leave", are reimbursed by the fund either partially or in full. The rest are paid in full.

Who controls the execution of the certificate-calculation in the FSS in 2017?

The mission of tracking contributions has now been taken over by the tax office. The correctness of the calculations is still checked by the FSS, they also pay compensation. After the audit, the fund takes either a positive decision, i.e. the employer is compensated for the difference between the accrued contributions and actual losses within ten days, or a negative one, meaning a refusal to reimburse. The FSS notifies the tax service of its decision.

There is no official form of reference-calculation for reimbursement of benefits from the FSS at the legislative level. Therefore, the employer has the right to independently create a layout of the future certificate. It is possible that the FSS will submit a recommended form in the near future, but this moment there is only a list of information, the reflection of which is mandatory.

How to fill out a certificate-calculation in the FSS?

Mandatory details of the reference-calculation for reimbursement of the FSS in 2017:

• The total amount of debt of the social insurance organization for two dates: the beginning of the billing period and the end of the reporting period;
• The total amount of contributions paid;
• The amount of additional accrued contributions;
• Number of returned costs;
• Sum Money directed off-budget fund(FSS RF);
• The amount of funds returned due to exorbitant collection;
• The amount of funds paid for insurance purposes;
• The amount of contributions made for three calendar months;
• The amount of debt written off from the company.

Compiling a reference calculation for reimbursement of the FSS in 2017 does not require additional knowledge and skills from accountants. It is enough to have an idea about the first two tables of the 4-FSS form and, by complete analogy, draw up a calculation certificate.

In order to reimburse the costs of benefits for periods from 2017, the company needs to submit two new documents to the FSS: a calculation certificate and a breakdown of expenses. How to compose them and where to submit them - to the tax office or to the fund?

Note. An updated list of documents that are needed to reimburse the costs of benefits, the Ministry of Labor cited in order No. 585n dated October 28, 2016

From January 1, control over contributions for compulsory insurance in case of temporary disability and in connection with motherhood was transferred to the Federal Tax Service. But the FSS is responsible for checking the expenditure side of this type of insurance. Moreover, both for the periods before January 1, 2017, and for insured events that occurred after this date.

Where to apply and what documents to submit

In all cases, you must still apply to the FSS for reimbursement. Which documents to submit depends on the period for which you want to reimburse the cost of benefits.

If benefits were paid before January 1, 2017

If a company applies for reimbursement of expenses that it made before January 1, the old scheme applies.

In order to reimburse the amount of excess expenses for the payment of benefits over assessed contributions, it is necessary to submit papers to the FSS according to the old list (in accordance with the annex to the order of the Ministry of Health and Social Development dated December 4, 2009 No. 951n in the old edition).

1. application for reimbursement (there was no official form, each regional office FSS developed its own form);
2. calculation of 4-FSS;
3. copies of documents that confirm the validity and correctness of the costs of compulsory social insurance. Among them are sick leave sheets for sick leave and maternity leave and calculations of the amounts of payments for these benefits; certificates from the antenatal clinic, birth certificates, etc. - for other types of benefits.

The Fund must transfer money to the settlement account of the organization within 10 calendar days from the date of submission of these documents (part 3 of article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ).

Note! The fund will not return the money without verification.

In practice, the FSS does not allocate money without verification (desk or unscheduled documentary). As part of this review, the company must submit additional documents, which will confirm the validity of the appointment and payment of benefits (part 4 of article 4.6 of Law No. 255-FZ).

The decision to allocate funds is made by the fund based on the results of the audit.

Term desk audit cannot exceed three months from the date when the calculation of 4-FSS and the application were submitted (part 2 of article 34 of the Federal Law of July 24, 2009 No. 212-FZ).

Exit - two months from the day when the fund made a decision on her appointment (part 11 of article 35 of Law No. 212-FZ).

The overspending, which was formed on January 1, 2017, must be taken to the FSS. It is impossible to set it off against the payment of contributions in 2017 to the Federal Tax Service (maybe something will change, but so far).

If benefits were paid after January 1, 2017

Note. To reimburse benefits for 2017, submit a statement of calculation and a breakdown of expenses with the application

If a company applies for compensation for insured events that occurred after January 1, it must submit new documents (FSS letter dated December 7, 2016 No. 02-09-11 / 04-03-27029):

• application for the allocation of necessary funds for insurance payments on approved form;
• certificate-calculation (Appendix 1 to the application for the allocation of the necessary funds for the payment of insurance coverage);
• breakdown of expenses for compulsory social insurance and expenses from interbudgetary transfers from the federal budget (Appendix 2 to the application).

Companies submit a statement of settlement only when they receive money for periods starting from January 1, 2017. Enter the amount in it:

• the company's debts on contributions at the beginning and end of the reporting (calculation) period;
• contributions accrued for payment, including for the last three months;
• additional assessed contributions;
• expenses not accepted for offset;
• funds received from the territorial bodies of the FSS in compensation for expenses incurred;
• returned (offset) overpaid (recovered) contributions;
• funds spent for the purpose of compulsory social insurance, including for the last three months;
• contributions paid, including for the last three months;
• written-off debt of the insured.

Why was it necessary to introduce new forms

Note! The new calculation of contributions is not suitable for reimbursement from the FSS

All these documents appeared due to the fact that in the new calculation, which organizations will begin to submit to the Federal Tax Service from the first quarter of 2017, there is no information for reimbursement.

In particular, the amounts of the incoming and outgoing balance (debt for the insured or fund), which must be taken into account.

There is also no possibility to submit the calculation of insurance premiums to the Federal Tax Service in the middle of the quarter.

In fact, the reference-calculation and breakdown of expenses is a piece of section 1 from the old form 4-FSS.

Can expenses be offset against future payments?

In 2017, in regions that are not included in the pilot regions, the possibility of offsetting expenses against future payments of contributions will remain. But only after the fund confirms these expenses.

How would this happen?

The company will indicate the assigned benefits in the new calculation of contributions.

The Federal Tax Service will transfer data on benefits to the fund (no later than five days from the date when they received the calculation in in electronic format and no later than 10 days from the date of receipt of it on paper).

Based on this information, the FSS will conduct an audit. Fund specialists will either confirm the expenses or refuse to offset.

In any case, the Foundation will communicate its decision to tax office within three days of its entry into force.

If the FSS confirms the expenses and their amount exceeds the contributions, the fund will return the difference or the IFTS will set it off against future payments.

This procedure will continue until the transition of all regions to direct payments of benefits from the fund.

What is the procedure for contributions for injuries

Note. The procedure by which the fund reimburses injury costs has not changed since January 1.

There are few checks in connection with compensation for this type of insurance. Basically, all companies use the set-off principle.

It has been applied since the first quarter of 2017. Only .

How to Reimburse Benefits in 2017