FSS report on preventive measures. Report to the FSS on the financing of preventive measures

Hello friends! Managers and professionals who official duties includes interaction with the FSS on the subject of reimbursement of funds spent on labor protection, the following information will be of help. The fact is that from January 2, 2018, changes are being made to the Administrative Regulations for the provision by the Social Insurance Fund of the Russian Federation public service to make a decision on the financial provision of preventive measures to reduce occupational injuries and occupational diseases workers and health resort treatment of workers employed in work with harmful and (or) hazardous production factors, approved by order of the Ministry of Labor of Russia dated September 2, 2014 No. 598n.

Financial support for preventive measures in 2018. We refund funds from the FSS through EPGMU

Financial support for preventive measures in 2018 will be carried out in accordance with the changes that were introduced by order of the Ministry of Labor of Russia dated December 04, 2017 No. 829n. Order No. 829n was registered with the Ministry of Justice and published on the official Internet portal of legal information. As mentioned earlier, the changes will come into effect on 01/02/2018. You can download the order of the Ministry of Labor of Russia dated 04.12.2017 No. 829n in MS Word format below.

So, this order introduces 18 changes to the Administrative Regulations of the FSS. Next, I will give the points of the Administrative Regulations of the FSS in new edition.

Change #1

Paragraph 5 has been changed. In the new edition, it looks like this:

5. At the information stands installed in the territorial bodies of the Fund in places accessible for familiarization, the official websites of the Fund and the territorial bodies of the Fund, in the federal state information system"Single Portal of State and Municipal Services (Functions)" hosts the Administrative Regulations and other documents containing information on:

  • location of the territorial bodies of the Fund, their email addresses, addresses of official websites, phone numbers;
  • schedule for receiving applicants;
  • how to get advice;
  • the procedure for obtaining public services in the territorial bodies of the Fund;
  • the procedure for informing applicants about the progress of the provision of public services;
  • officials ah, responsible for the provision of public services;
  • an exhaustive list of documents required for the provision of public services, requirements for the execution of these documents, as well as a list of documents that the applicant has the right to submit on his own initiative;
  • an exhaustive list of grounds for suspension or refusal to provide a public service;
  • circle of applicants;
  • the term for the provision of public services;
  • the results of the provision of public services, the procedure for submitting a document that is the result of the provision of public services;
  • the amount of the state fee charged for the provision of public services, or information about its absence;
  • the right of the applicant to a pre-trial (out-of-court) appeal against actions (inaction) and decisions taken (carried out) in the course of providing public services;
  • informational materials containing information about the possibility of participation of applicants in assessing the quality of public services on a specialized website ("Your control") on the Internet, as well as in personal account federal state information system Unified portal of state and municipal services (functions).

Information posted in the federal state information system "Single Portal of State and Municipal Services (Functions)" on the procedure and terms for the provision of public services based on the information contained in the federal state information system "Federal Register of State and Municipal Services (Functions)" is provided applicant free of charge.

Access to information on the terms and procedure for the provision of public services is carried out without the applicant fulfilling any requirements, including without using software, the installation of which on the technical means of the applicant requires the conclusion of a license or other agreement with the software right holder, which provides for the collection of fees, registration or authorization of the applicant or the provision of personal data by him.

On the information stands of the Fund and the territorial bodies of the Fund, the website of the Fund and the websites of the territorial bodies of the Fund, in the federal state information system "Unified Portal of State and Municipal Services (Functions)", an application form for financial provision of preventive measures to reduce occupational injuries and occupational diseases of workers and health resort treatment of workers employed in work with harmful and (or) dangerous production factors, and a sample of its filling.

Change #2

Paragraph 17 has been changed. In the new edition, it looks like this:

17. To provide a public service, the applicant submits to the territorial body of the Fund for hard copy or in the form electronic document an application for financial support for preventive measures (hereinafter referred to as the application), the form of which is provided for in Appendix No. 3 to the Administrative Regulations.

Change #3

Paragraph 19 has been changed. In the new edition, it looks like this:

19. Documents (copies of documents) required for the provision of public services, specified in paragraph 18 of the Administrative Regulations, are submitted by the applicant on paper or in the form of an electronic document through the federal state information system "Unified portal of state and municipal services (functions). Copies of the documents attached to the application, submitted on paper, must be certified by the seal of the applicant (if there is a seal).

When submitting an application in the form of an electronic document, and copies of the documents specified in paragraph 18 of the Administrative Regulations on paper, the application is signed by a simple electronic signature or an enhanced qualified electronic signature of the applicant in accordance with the Federal Law of April 6, 2011 No. 63-FZ "On Electronic Signature", and the documents are certified by the applicant's seal (if there is a seal).

When submitting an application with copies of the documents specified in paragraph 18 of the Administrative Regulations in the form of an electronic document, only an enhanced qualified electronic signature of the applicant is used. At the same time, the submission of an application and copies of the documents specified in paragraph 18 of the Administrative Regulations on paper is not required.

When submitting notarized copies of documents in the form of an electronic document, the correspondence of the electronic image of a copy of a document to its original must be certified by an enhanced qualified electronic signature of a notary.

Change #4

Paragraph 20 has been changed. In the new edition, it looks like this:

20. If a representative of the applicant applies for a public service, then documents proving the identity and authority of the representative are also submitted.

When providing the above documents in the form of an electronic document, an enhanced qualified electronic signature of the applicant's representative is used.

The procedure for using an enhanced qualified signature is determined by the Rules for the use of an enhanced qualified electronic signature when applying for state and municipal services, approved by Decree of the Government of the Russian Federation dated August 25, 2012 No. 852.

Change #5

Paragraph 21 has been changed. In the new edition, it looks like this:

21. The territorial bodies of the Fund are not entitled to:

a) refuse to accept an application or an application and copies of documents if they are submitted in accordance with the information on the terms and procedure for the provision of public services posted in the federal state information system "Unified portal of state and municipal services (functions)";

b) refuse to provide a public service if the application or application and copies of documents are submitted in accordance with the information on the terms and procedure for the provision of public services, posted in the federal state information system "Unified portal of state and municipal services (functions)";

c) require the applicant to resubmit the application or application and copies of documents on paper in the case of sending an application or application and copies of documents in electronic form;

d) when making an appointment through the federal state information system "Unified Portal of State and Municipal Services (Functions)", require the applicant to perform other actions, except for identification and authentication in accordance with regulatory legal acts Russian Federation, indicating the purpose of the appointment, as well as providing the information necessary to calculate the duration of the time interval that must be booked for the appointment.

Change #6

Paragraph 30 has been changed. In the new edition, it looks like this:

30. Government duty for the provision of public services is not charged.

Change #7

Paragraph 49 has been changed. In the new edition, it looks like this:

49. Applicants are provided with the opportunity to obtain information about the public service provided on the official website of the territorial body of the Fund and in the federal state information system "Unified portal of state and municipal services (functions)".

Applicants are provided with the opportunity to carry out using the federal state information system "Unified portal of state and municipal services (functions)":

– monitoring the progress of the provision of public services;

– making an appointment for submitting an application and documents (copies of documents) necessary for the provision of public services.

An applicant’s appointment for an appointment to submit an application and documents (copies of documents) required for the provision of public services is carried out through the federal state information system “Unified Portal of State and Municipal Services (Functions)” in the form of an electronic request.

The applicant is given the opportunity to make an appointment at any free date and time for admission within the established schedule for receiving applicants.

The result of the applicant's appointment for an appointment is the receipt by the applicant of a notice of appointment indicating the time and date of admission;

- assessment of the availability and quality of public services.

Change #8

Paragraph 55 has been changed. In the new edition, it looks like this:

55. The application and copies of documents can be sent to the territorial body of the Fund in the form of an electronic document through the federal state information system "Unified portal of state and municipal services (functions) in the manner prescribed by paragraph 48 of the Administrative Regulations.

When the applicant sends only an application in the form of an electronic document, an electronic message is sent to him through the personal account of the federal state information system "Unified portal of state and municipal services (functions), in which the applicant is notified of the need to submit to the territorial body of the Fund on paper documents (copies of documents) necessary for the provision of public services, the time of the personal reception of the applicant in the territorial body of the Fund for submission of documents (copies of documents), and also that the dispatch documents through postal services is carried out no later than 3 working days from the date of receipt of the electronic message. The application is considered by the official responsible for the provision of the public service only after the applicant submits to the territorial body of the Fund the documents (copies of documents) necessary for the provision of the public service on paper.

Change #9

Paragraph 57 has been changed. In the new edition, it looks like this:

57. The official responsible for the provision of public services, after receiving an application or an application and copies of documents (in the form of an electronic document) or an application and documents submitted personally or sent using postal services, performs the following actions:

determines the existence of the grounds provided for in paragraph 26 of the Administrative Regulations, on which the application and documents are not accepted for consideration;

in the absence of grounds for refusal to accept the application and documents for consideration, registers them within the time limits provided for in paragraphs 33-36 of the Administrative Regulations;

issues (sends) a receipt (notification) on the receipt and registration of the specified application and documents personally, using postal services, through the personal account of the federal state information system "Unified portal of state and municipal services (functions).

Change #10

Paragraph 72 has been changed. In the new edition, it looks like this:

72. The basis for initiating the administrative procedure is the issuance by the territorial body of the Fund of an order on financial support (on refusal to provide financial support) of preventive measures.

The result of the provision of services, the applicant, at his choice, has the right to receive:

  • on paper in person;
  • on paper using postal means;
  • in the form of an electronic document signed with an enhanced qualified electronic signature of an authorized person (subject to the submission of an application or an application and copies of documents in electronic form through the federal state information system "Unified portal of state and municipal services (functions).

Change #11

Paragraph 73 has been changed. In the new edition, it looks like this:

73. The order of the territorial body of the Fund on financial security (refusal of financial security with justification of the reasons for refusal) of preventive measures at the choice of the applicant within 3 days from the date of its signing is handed to the applicant at a personal reception or sent using postal services or to in electronic format(in the form of an electronic document) through the personal account of the federal state information system "Unified portal of state and municipal services (functions)".

Change #12

Paragraph 74 has been changed. In the new edition, it looks like this:

74. Sending to the applicant an order on financial security (on denial of financial security) of preventive measures is carried out by an official responsible for the provision of public services.

Upon completion of the provision of the public service to the applicant, the official of the territorial body of the Fund responsible for the provision of the public service informs him of the collection of the applicants' opinions on the quality of the public service provided, invites him to evaluate the quality of the public service provided to him and leave a review on a specialized website ("Your control") on the Internet or in the personal account of the federal state information system "Unified portal of state and municipal services (functions)".

Change #13

Paragraph 86 has been changed. In the new edition, it looks like this:

86. An applicant may file a complaint in the following cases:

a) violation of the deadline for registration of the application;

b) violation of the term for the provision of public services;

c) the requirement for the applicant to submit documents that are not provided for by the regulatory legal acts of the Russian Federation for the provision of public services;

d) refusal to accept documents, the submission of which is provided for by the regulatory legal acts of the Russian Federation for the provision of public services;

e) refusal to provide a public service, if the grounds for refusal are not provided for by federal laws and other regulatory legal acts of the Russian Federation adopted in accordance with them;

f) the requirement for the applicant to pay, when providing a public service, a fee that is not provided for by the regulatory legal acts of the Russian Federation;

g) refusal to correct misprints and errors in documents issued as a result of the provision of a public service, or a violation due date such fixes.

The subject of the complaint is the decisions and (or) actions (inaction) of the Fund and its territorial bodies, as well as their officials in the provision of public services, which, in the opinion of the applicant, violate his rights and legitimate interests.

Change #14

Paragraph 88 has been changed. In the new edition, it looks like this:

88. A complaint against the decision and actions (inaction) of the territorial body of the Fund, its official is submitted to the Fund. A complaint against the decision and actions (inaction) of an official of the territorial body of the Fund is submitted to the head of the territorial body of the Fund.

In the Fund, the territorial body of the Fund, officials authorized to consider complaints are determined who ensure the receipt and consideration of complaints, forwarding them to the body authorized to consider them, in accordance with paragraph 79 of the Administrative Regulations.

Change #15

Paragraph 89 has been changed. In the new edition, it looks like this:

89. A complaint can be sent by mail, through a multifunctional center, using the official website of the Fund, the territorial bodies of the Fund, the federal state information system that provides the process of pre-trial (out of court) appeal against decisions and actions (inaction) committed in the provision of state and municipal services by bodies providing state and municipal services, their officials, state and municipal employees (hereinafter referred to as the pre-trial appeal system) using the Internet, and can also be accepted at the personal reception of the applicant (representative of the applicant).

The complaint is submitted in writing or in the form of an electronic document to the relevant authority specified in paragraph 88 of the Administrative Regulations.

Reception of complaints writing carried out by the Fund, the territorial bodies of the Fund at the place of provision of public services. The time for receiving complaints should coincide with the time for the provision of public services.

Change #16

Paragraph 104 has been changed. In the new edition, it looks like this:

104. The response based on the results of consideration of the complaint is signed by the official of the Fund, the territorial body of the Fund, authorized to consider the complaint.

At the request of the applicant, a response based on the results of the consideration of the complaint may be submitted no later than one business day following the day the decision was made in the form of an electronic document, including using the federal state information system "Unified Portal of State and Municipal Services (Functions)", signed an electronic signature of an official of the Fund or its territorial body authorized to consider a complaint, the form of which is established by the legislation of the Russian Federation.

If the complaint was sent through the pre-trial appeal system, the response to the applicant is sent through the pre-trial appeal system.

Change #17

Item 107 has been added. The new item looks like this:

107. The Fund (territorial body of the Fund) provides:

a) informing applicants (representatives) about the procedure for filing and considering a complaint, appealing against decisions and actions (inaction) of the territorial bodies of the Fund that provide public services, their officials by posting information on stands in places where public services are provided, on the official website of the Fund, in the federal the state information system "Unified portal of state and municipal services (functions)";

b) advising applicants (representatives) on the procedure for filing and considering a complaint, appealing against decisions and actions (inaction) of the territorial bodies of the Fund providing public services, their officials, including by phone, e-mail, in person.

Change #18

The statement on financial provision of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium treatment of workers employed in work with harmful and (or) hazardous production factors is presented in a new edition.

Here's everything about financial support preventive measures in 2018. To summarize the above, all changes are aimed at ensuring the possibility of receiving services in electronic form.

In addition to changes in terms of reimbursement of funds from the Social Insurance Fund in 2018, the order of the Ministry of Labor of Russia dated December 04, 2017 No. 829n introduces changes in the provision of public services related to a special assessment of working conditions. We will discuss these changes in the next post.

What's new in the Financial Security Rules for 2019?

DOWNLOAD DOCUMENT

In the new edition:

To be continued...

The new form "Report on the use of insurance premiums for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers" was officially approved by the document Letter of the FSS of the Russian Federation dated 02.07.2015 N 02-09-11 / 16-10779.

Learn more about applying the form:

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    Years of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-and-spa treatment of workers employed in work with harmful and (or) hazardous production ... % of insurance premiums accrued for the previous calendar year, less specified ... preventive measures on account of the payment of insurance premiums, and quarterly submits to the executive body a report on their use in the form and ...

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    year of preventive measures to reduce occupational injuries and occupational diseases of workers "FSS of the Russian Federation brings to the attention of policyholders the recommended form of a report on the use of ... accidents at work and occupational diseases so that the amount allowed to the insured for the financial support of preventive measures does not exceed the amount of insurance contributions due...

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  • Eight rules that the policyholder should know

    Payment of insurance premiums; A report on the use of insurance premiums to finance preventive measures to reduce occupational injuries and occupational diseases of workers is submitted to the regional department on a quarterly basis; Accounting for funds allocated for the financial support of preventive measures ...

19.10.2017 8:11:00

Is the insured entitled to finance from the amount of insurance premiums for injuries preventive measures that were not included in the financial support plan for preventive measures submitted by him to the FSS of the Russian Federation, if at the same time the actual expenses for the whole year do not exceed the planned expenses according to the financial support plan and do not exceed 20% of previous year's contributions (less security costs)?
QUESTION:

Is the insured entitled to finance from the amount of insurance premiums for injuries preventive measures that were not included in the plan for financial support for preventive measures submitted to the FSS of the Russian Federation, if at the same time the actual costs for the whole year do not exceed the planned costs under the financial support plan and do not exceed 20% of previous year's contributions (less security costs)?

ANSWER:

In case of agreement in the current calendar year of the plan of financial support for preventive measures of the insured, its addition in the direction of increasing the amount of financing, as well as compensation by the territorial body of the Fund of additionally incurred (not agreed) expenses, even if they do not exceed 20% of the amounts of contributions for the previous year, are impossible . At the same time, the legislator does not prohibit additional financing by the insured at the expense of own funds additional (in addition to those provided by the plan) preventive measures.

RATIONALE:

In accordance with paragraph 1 of Art. one federal law dated July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” provision of preventive measures to reduce industrial injuries and occupational diseases (hereinafter also referred to as preventive measures) is a form of compulsory social insurance against industrial accidents and occupational diseases (hereinafter referred to as pro-risk insurance).

The insured has the right to finance preventive measures in the quantity and to the extent that it deems necessary.

In addition, the legislator also provides for the possibility of directing part of the amounts of insurance premiums for insurance of pro-risks to finance preventive measures. The right to make decisions on the direction of such amounts to finance preventive measures by specific insurers is vested in the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund) and its territorial bodies, and not the insured itself (clause 6, clause 1, article 18 of Federal Law No. 125-FZ) . The condition for financing is the availability of appropriate funds in the Fund's budget.

The rules for financial provision of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-and-spa treatment for workers employed in work with harmful and (or) hazardous production factors are approved by Order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n (hereinafter referred to as the Rules).

Thus, clause 3 of the Rules provides for specific measures, the implementation of which can be financed by insurance premiums for insurance of pro-risks.

In accordance with paragraphs 4, 9 of the Rules, the territorial body of the Fund, subject to all the established conditions, may make a decision (in the form of an order) to agree on financial support for preventive measures. At the same time, the order is issued in an amount not exceeding the amount specified in the application of the insured and specified in the financial support plan for preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-and-spa treatment for workers employed in work with harmful and (or) dangerous production factors (Appendix to the Rules) in the current calendar year.

Administrative regulations for the provision by the Social Insurance Fund of the Russian Federation of a state service for making a decision on financial support for preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-and-spa treatment for workers employed in work with harmful and (or) dangerous production factors, approved by Order of the Ministry of Labor of Russia dated 02.09.2014 No. 598n, does not limit the frequency of the applicant's (insured's) application for this public service.

At the same time, the Rules do not provide for the possibility of submitting an additional (clarified, corrective) application (the Rules provide only for the filing of a repeated application by the insured upon receipt of a refusal by the territorial body of the Fund (clause 10) and appealing the refusal of the Fund (clause 11)).

Thus, in the event that in the current calendar year the plan of financial support for preventive measures of the insured is agreed, its addition in the direction of increasing the amount of financing, as well as compensation by the territorial body of the Fund for additionally incurred (not agreed) expenses, even if they fit into the parameters provided for in clause 2 Rules are impossible. At the same time, the legislator does not prohibit additional financing by the insured at his own expense of additional (in addition to those provided for by the plan) preventive measures.

QUESTION:


In May 2017, the insured submitted to the territorial body of the FSS of the Russian Federation an application for financial support for preventive measures, a plan and other Required documents and in the same month received a positive decision from the FSS of the Russian Federation. At the same time, prior to the adoption of this decision in the 1st quarter of 2017, the insured had already incurred expenses and completed certain activities included in the preventive measures financial plan. Should the insured submit to the FSS RF a report on the use of the amounts of contributions for injuries to financially support preventive measures for the 1st quarter of 2017? Can the policyholder include expenses incurred in the 1st quarter in the report on the results of the 2nd quarter of 2017?



ANSWER:

Expenses incurred by the insured in the 1st quarter of 2017 for financing preventive measures after the approval of the application for financial support for preventive measures in May
2017 are to be reflected in the calculation in the form 4-FSS and in the report on the cost of preventive measures for the first half of 2017. It is not required to submit a report for the first quarter.

RATIONALE:

In accordance with paragraph 1 of Art. 1 of the Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”, ensuring preventive measures to reduce occupational injuries and occupational diseases (hereinafter referred to as preventive measures) is the task of compulsory social insurance against accidents at work. production and occupational diseases (hereinafter referred to as pro-risk insurance).

Part of the preventive measures may be financed from the funds of premiums for insurance of pro-risks administered by the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund). The rules for financial provision of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-and-spa treatment for workers employed in work with harmful and (or) hazardous production factors are approved by Order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n (hereinafter referred to as the Rules). At the same time, a specific list of preventive measures financed by insurance premiums is provided for in clause 3 of the Rules.

Clause 12 of the Rules establishes that the insured maintains, in accordance with the established procedure, records of funds allocated for the financial provision of preventive measures against the payment of insurance premiums, and quarterly submits a report on their use to the Fund's territorial body.

In order to obtain financial support for preventive measures, the insured must apply to the territorial body of the Fund at the place of its registration with an application for financial support for preventive measures before August 1 of the current calendar year (clause 4 of the Rules).

At the same time, the application shall be submitted with a plan for financial support for preventive measures in the current calendar year, indicating the amount of funding and, depending on the type of preventive measures implemented by the insured, a package of documents confirming the targeted nature, reasonableness of expenses and their compliance with the requirements of the legislator.

The Action Plan is submitted for the current calendar year. Accordingly, it may include activities actually carried out by the insured in the current calendar year at the time of submission of the plan or are in the process of being implemented. This is evidenced by the analysis of the list of documents provided for in clause 4 of the Rules. And the very form of the financial support plan for preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium treatment for workers employed in work with harmful and (or) dangerous production factors, approved by the aforementioned Order of the Ministry of Labor of Russia No. august current year, provides for expenses for I-II quarters.

Report on the use of the amounts of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases for the financial support of preventive measures to reduce occupational injuries and occupational diseases of workers (report on preventive measures), approximate form which was brought by the Letter of the FSS of the Russian Federation dated February 20, 2017 No. 02-09-11 / 16-05-3685 “On financial support for preventive measures”, is compiled by the insured on an accrual basis from the beginning of the year and submitted to the executive bodies of the Fund at the place of registration simultaneously with the calculation form for accrued and paid insurance premiums for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage(form 4-FSS), approved by the Order of the FSS of the Russian Federation of September 26, 2016 No. 381.

Reporting periods for insurance of pro-risks, in accordance with paragraph 2 of Art. 22.1 of Federal Law No. 125-FZ, are the first quarter, six months, nine months of a calendar year, a calendar year.

The submission of a report on preventive measures is made after a decision has been made in relation to the insured to agree on the financial support for preventive measures. Accordingly, if the financing of preventive measures was agreed upon in May 2017, then the report on preventive measures is submitted simultaneously with the calculation in the form 4-FSS for the first half of 2017.
Form 4-FSS provides for the reflection of funds spent on financing preventive measures in line 9 of Table 3 “Expenses for compulsory social insurance against industrial accidents and occupational diseases”.

At the same time, in accordance with clause 12.2 of the Procedure for filling out the calculation form for accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as for the costs of paying insurance coverage (form 4 - FSS), approved by Order of the FSS of the Russian Federation No. 381, the line reflects the costs incurred by the insured to finance preventive measures that are made in accordance with the Rules. Accordingly, in the report on preventive measures and in the calculation in the form 4-FSS, the expenses incurred by the insured in the described example, until the approval of the territorial body of the Fund, are subject to reflection in the statements for the first half of 2017.

I won’t tell you about methodological recommendations, but I think that if they exist, then they can be requested from an organization that requires such a report. Perhaps you will find some recommendations in this document: Decree of the FSS of the Russian Federation of October 15, 2008 N 209 “On approval of the form and procedure for submitting a report on the use of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases to finance preventive measures for reduction of industrial injuries and occupational diseases of workers”. In general, when filling out such a document, you will use the data that is in your accounting department (or financial department).

Blanker.ru

Acquisition by policyholders engaged in passenger and freight transportation, devices for monitoring the mode of work and rest of drivers (tachographs) Acquisition of first aid kits by insurers for first aid Acquisition of individual devices, devices, equipment and (or) complexes (systems) of devices, devices, equipment directly designed to ensure the safety of workers and (or) control over the safe conduct of work within the framework of technological processes, including underground work Acquisition of individual instruments, devices, equipment and (or) complexes (systems) of instruments, devices, equipment that directly provide training on safe conduct of work, in including

Report on the use of insurance premiums!

  • the total number of persons who are insured;
  • the number of insured persons belonging to management personnel;
  • the number of insured persons related to key personnel;
  • the amount of funds for each event held in strict accordance with the agreed financing plan for the executive body of the Fund;
  • cumulative expenses of the insured for the preventive measures taken;
  • quantitative indicators of the insured for each event carried out;
  • the total number of jobs owned by the insured;
  • the total amount of funds available to the insured;
  • the total amount of funds spent by the insured on the relevant activities.

The report on the use of the amounts of insurance premiums is filled in Russian rubles and pennies.

Report on the use of insurance premiums

DF can be found at the link below: Form for calculating insurance premiums 2018: download the List of mandatory sheets for calculating insurance premiums, form 1151111 for KND, for organizations and individual entrepreneurs making payments to individuals, as follows: Sheet number (section, subsection) Name of the sheet (section ) Sheet 1 Title page Section 1 Summary data on the obligations of the payer of insurance premiums Subsection 1.1 of Appendix No. 1 to Section 1 Calculation of the amounts of contributions for compulsory pension insurance Subsection 1.2 of Appendix No. 1 to Section 1 Calculation of the amounts of contributions for compulsory health insurance Annex No. 2 to Section 1 Calculation of the amounts of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood Section 3 Personalized information about insured persons The rest of the sheets, subsections and annexes are included in the Calculation if the relevant data are available.
If the reporting day is a holiday, then the due date for the calculation is postponed to the next working date. Late provision reporting threatens the taxpayer with a fine of 5% of the amount of contributions fixed in the calculation, but not more than 30% of this amount and not less than 1,000 rubles. (Clause 1, Article 119 of the Tax Code of the Russian Federation). The form of the document is transmitted on paper with an average number of no more than 25 employees.

Attention

If the number of employees exceeds the established norm, then the calculation is sent via telecommunication channels. The deadlines for paying contributions have not changed: no later than the 15th day of each month for the previous one (clause 3, article 431 of the Tax Code of the Russian Federation). However, the details and CCC for payments are now different. The article “How to fill out payments for insurance premiums in 2017-2018?” will help you not to make a mistake when drawing up payment documents for contributions to the Federal Tax Service.


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Calculation of insurance premiums 2018: an example of filling out

To correct errors, it is necessary to cross out the wrong amount, enter the correct one and put a signature and date under the correction. The report is compiled by the insured and quarterly submitted to the executive body of the Fund at the place of its registration simultaneously with the payroll for the funds of the Social Insurance Fund of the Russian Federation (Form 4-FSS of the Russian Federation) , with documents (copies of documents) confirming the intended use of funds. regional office Fund), code according to OKVED. The full name of the insured must correspond to the name indicated in the constituent documents. The address of the insured must correspond to the place state registration(location).

New reporting on insurance premiums in 2017-2018 - form

Moreover, it is necessary to pass the calculation with the indicated sections, even if the insured did not do in favor in 2017 individuals payments and remunerations subject to insurance premiums (clauses 2.2, 2.4 of the Procedure for filling out the calculation, approved by Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11 /, hereinafter referred to as the Procedure for filling out the calculation). In such a situation, he needs to fill out a zero calculation of insurance premiums in 2018 (Letter of the Federal Tax Service of Russia dated April 12, 2017 N BS-4-11 /).

You can start calculating with title page. On it, in the field “Settlement (reporting) period (code)”, you will need to indicate “34”, which corresponds to the settlement period - the calendar year, and in the adjacent field the year itself - 2017 (clauses 3.6, 3.7 of the Procedure for filling out the calculation, Appendix N 3 to the procedure for completing the calculation). After that, it is better to proceed to filling out section 3 of the calculation of insurance premiums 2018.

Report on the use of insurance premiums - a document containing information on the use of premiums for insurance against accidents at work, occupational diseases, etc. The report records the costs incurred by the insured in strict accordance with the preventive measures financing plan. The report is compiled by the policyholder on a quarterly basis and requires its submission to the executive body of the Fund at the place of registration of the policyholder.

The document is submitted together with the payroll, as well as with copies of documents confirming the intended use of funds.

The procedure for filling out a report on the use of the amounts of insurance premiums 2018 form

The procedure establishes the terms and rules for the insured to submit a report on the use of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases to finance preventive measures to reduce occupational injuries and occupational diseases of workers. The report is drawn up in the prescribed form. The Report reflects the amount of expenses, made by the insured to finance preventive measures to reduce occupational injuries and occupational diseases (hereinafter referred to as preventive measures) in accordance with the plan for financing preventive measures agreed by the executive body of the Fund in accordance with clause 5 of the Rules, and quantitative indicators for each event. All the stipulated indicators. Each column contains only one indicator.

  • In columns 6, 7, 8, 9, 12, 13, 14, 15, 16, 20 and 23 of the Report, the insured reflects quantitative indicators for each preventive measure taken by him.
  • Column 17 of the Report reflects the total number of jobs for the insured.
  • In column 24 of the Report, in accordance with the financing plan approved by the Fund's executive body, the insured reflects total amount funds for preventive measures.
  • In column 25 of the Report, the insured reflects the total amount of expenses incurred by him for the preventive measures taken, on an accrual basis from the beginning of the year.

The amount of expenses for preventive measures indicated in column 25 of the Report must correspond to the amount indicated in line 9 of Table 11 section III payroll funded by the Social Insurance Fund Russian Federation(Form 4-FSS RF).
Anton Khabirov 05/11/2012 comments 2 to be trained in HSE and Civil Defense Question from Svetlana: Good afternoon, I am an occupational safety engineer, I was instructed to fill out a report on the use of insurance premiums for compulsory social insurance against accidents at work and professional diseases for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers for reporting period tell me if there are any guidelines on filling out and do I have the right to fill out such documents? Tell me what to do. Haven't encountered before. Answer for Svetlana: Once I had to fill out such a document. As far as I remember, this is a table in which you need to enter data.

Insurers who have reimbursed from the FSS the costs of improving working conditions must submit to the FSS a report on the use of the amounts of insurance premiums in 2017. The form is in this article.

Organizations and individual entrepreneurs that have submitted an application to the FSS for financial support for preventive measures to reduce industrial injuries must submit a report on the use of insurance premiums.

Recall that you can pay at the expense of the fund this year special assessment working conditions, mandatory medical examinations and other expenses (order of the Ministry of Labor of Russia dated February 20, 2014 No. 103n). The company has the right to reduce contributions by the amount approved by the FSS. The funds that the fund allows to be set off against contributions must be reported.

Form of the report on the use of the amounts of insurance premiums 2017

The form consists of two sheets and tables.


Deadline for submitting a report on the use of insurance premiums in 2017

The form is filled out on an accrual basis from the beginning of the year and handed over to the fund department at the place of registration along with the calculation in the 4-FSS form for the corresponding reporting period. That is, it is necessary to submit a report every quarter, and at the end of all activities, documents confirming expenses should be submitted.

For example, for the six months of 2017, you must submit a report along with a calculation in the 4-FSS form no later than July 20, 2017, if you submit reports on paper, or no later than July 25, if in the form of an electronic document.

Recall that organizations and entrepreneurs that finance preventive measures to reduce injuries and wish to reduce the contributions paid to the Social Insurance Fund at the expense of these costs must submit an application to the fund for the provision of preventive measures by August 1, 2017.

The Fund explained the procedure for financial provision of preventive measures in a letter from
No. 02-09-11/16-05-3685 dated February 20, 2017.

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