Bodies of control over the payment of insurance premiums. Checks the pension fund Checks insurance premiums condition presence absence

1. An on-site inspection of the payer of insurance premiums is carried out on the territory (in the premises) of the payer of insurance premiums based on the decision of the head (deputy head) of the body for monitoring the payment of insurance premiums. If the payer of insurance premiums is not able to provide premises for holding field check, an on-site inspection may be carried out at the location of the body controlling the payment of insurance premiums.

2. The decision to conduct an on-site inspection shall be made by the body controlling the payment of insurance premiums at the location of the organization or at the place of residence of an individual, except for the cases specified in paragraph 3 of this article.

3. An on-site inspection of a separate subdivision specified in Part 11 of Article 15 of this Federal Law is carried out on the basis of a decision of the body controlling the payment of insurance premiums at the location of the separate subdivision.

4. The decision to conduct an on-site inspection must contain the following information:

1) full and abbreviated names or last name, first name, patronymic of the payer of insurance premiums;

2) subject of verification;

3) the periods for which the audit is carried out;

4) positions, surnames and initials of employees of the body controlling the payment of insurance premiums, who are entrusted with conducting the audit.

5. The form of the decision of the head (deputy head) of the body for control over the payment of insurance premiums to conduct an on-site inspection is approved by the body for control over the payment of insurance premiums in agreement with the federal executive body that performs the functions of developing public policy and legal regulation in the field of social insurance.

(see text in previous edition)

6. The subject of an on-site audit is the correctness of the calculation and timeliness of payment of insurance premiums.

7. When conducting an on-site audit on the payment of insurance premiums to the Pension Fund Russian Federation control body for the payment of insurance premiums simultaneously in accordance with federal law dated December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation" checks documents related to the appointment (recalculation) and payment of mandatory insurance coverage on compulsory pension insurance, providing information on individual (personalized) records of insured persons.

ConsultantPlus: note.

Order of the FSS of Russia dated 09.03.2010 N 37 approved the recommended forms of documents when checking the correctness of the expenses of insurers for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood.

8. When conducting an on-site audit on the payment of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood to the Social Insurance Fund of the Russian Federation, the body controlling the payment of insurance premiums simultaneously checks the correctness of the costs of paying compulsory insurance coverage for the specified type of compulsory social security. insurance in accordance with the Federal Law "On Compulsory social insurance in case of temporary disability and in connection with motherhood.

9. As part of an on-site inspection, a period not exceeding three calendar years preceding the calendar year in which the decision to conduct an on-site inspection was made may be checked.

10. An on-site inspection of the payer of insurance premiums is carried out by the body controlling the payment of insurance premiums no more than once every three years. When determining the number of on-site inspections of the payer of insurance premiums, the number of on-site inspections of its separate subdivisions specified in Part 3 of this Article shall not be taken into account.

11. An on-site inspection cannot last more than two months. If there are grounds provided for by paragraph 11.1 of this article, the specified period may be extended up to four or six months.

(see text in previous edition)

11.1. The grounds for extending the period for conducting an on-site (repeated on-site) inspection may be:

1) during an on-site (repeated on-site) inspection, receipt of information from law enforcement, regulatory authorities or other sources indicating that the payer of insurance premiums has violated the legislation of the Russian Federation on insurance premiums and requiring additional verification;

2) the presence of force majeure circumstances in the territory where the on-site (repeated on-site) inspection is carried out;

3) conducting a field (repeated field) inspection of organizations that have several separate divisions, namely:

a) four or more separate subdivisions - up to four months;

b) ten or more separate subdivisions - up to six months;

4) non-submission by the payer of insurance premiums within the period established in accordance with Part 5 of Article 37 of this Federal Law of the documents necessary for conducting an on-site (repeated on-site) inspection.

11.2. In order to extend the period for conducting an on-site (repeated on-site) inspection by the body controlling the payment of insurance premiums conducting an on-site (repeated on-site) inspection, a reasoned request is sent to a higher authority controlling the payment of insurance premiums to extend the period for conducting an on-site (repeated on-site) inspection. The decision to extend the term of the on-site (repeated on-site) inspection is made by the head (deputy head) of the higher body for monitoring the payment of insurance premiums.

12. As part of an on-site inspection, the bodies controlling the payment of insurance premiums have the right to check the activities of separate subdivisions of the payer of insurance premiums - organizations.

13. When conducting an on-site inspection of a separate subdivision specified in paragraph 3 of this article, the inspection period may not exceed one month.

14. The term for conducting an on-site inspection is calculated from the day the decision to appoint an inspection is made and until the day the certificate of the inspection specified in Part 23 of this article is drawn up.

15. The head (deputy head) of the body controlling the payment of insurance premiums has the right to suspend the on-site inspection on the following grounds:

1) to request documents (information) related to the subject of verification, in accordance with Article 37 of this Federal Law;

2) to receive information from foreign government bodies within the framework of international treaties of the Russian Federation;

3) for the translation into Russian of documents submitted by the payer of insurance premiums in a foreign language.

16. Suspension of an on-site inspection on the grounds specified in paragraph 1 of part 15 of this article is allowed no more than once for each person who needs documents.

17. Suspension and resumption of an on-site inspection shall be documented by the appropriate decision of the head (deputy head) of the body controlling the payment of insurance premiums conducting the specified check, in the form approved by the body controlling the payment of insurance premiums in agreement with the federal executive body responsible for developing the state policy and legal regulation in the field of social insurance.

(see text in previous edition)

18. The total period of suspension of the on-site inspection may not exceed six months. If the on-site inspection was suspended on the grounds specified in clause 2 of part 15 of this article, and within six months the body controlling the payment of insurance premiums was unable to obtain the requested information from foreign state bodies in the framework of international treaties of the Russian Federation, the period for suspending the said checks can be extended by three months.

19. For the period of suspension of the on-site inspection, the actions of the body controlling the payment of insurance premiums on requesting documents from the payer of insurance premiums are suspended, to which in this case all original documents requested during the inspection are returned, and the actions of the body controlling the payment of insurance premiums are also suspended on the territory (in the premises) of the payer of insurance premiums related to the specified check.

20. An on-site inspection carried out in connection with the reorganization or liquidation of an organization may be carried out regardless of the time of the previous check. At the same time, the period not exceeding three calendar years preceding the calendar year in which the decision to conduct the audit was made is checked.

21. The payer of insurance premiums is obliged to ensure the possibility for officials of the body controlling the payment of insurance premiums, conducting an on-site inspection, to familiarize themselves with the documents related to the calculation and payment of insurance premiums.

22. When conducting an on-site inspection, the payer of insurance premiums may be required to provide the documents necessary for the inspection in the manner established by Article 37 of this Federal Law. Familiarization of officials of the bodies controlling the payment of insurance premiums with the original documents is allowed only on the territory (in the premises) of the payer of insurance premiums, except for cases of an on-site inspection at the location of the body controlling the payment of insurance premiums.

23. On the last day of the field inspection officials those conducting an on-site inspection are required to draw up a certificate of the inspection in the form approved by the body for monitoring the payment of insurance premiums in agreement with the federal executive body responsible for developing state policy and legal regulation in the field of social insurance, in which the subject of the inspection is fixed and the terms of its implementation, and hand it over to the payer of insurance premiums (his authorized representative). If the payer of insurance premiums (his authorized representative) evades receiving a certificate of the audit, the said certificate shall be sent to the payer of insurance premiums by registered mail and shall be deemed received after six days from the date of sending the registered letter.

2) by the body controlling the payment of insurance premiums, which previously conducted an audit, based on the decision of its head (deputy head) - in the event that the payer of insurance premiums submits an updated calculation of the accrued and paid insurance premiums, which indicates the amount of insurance premiums in an amount less than previously declared . As part of the repeated on-site inspection, the period for which an updated calculation of accrued and paid insurance premiums is submitted is checked.

27. If, during a repeated on-site inspection, it is revealed that the payer of insurance premiums has committed a violation of the legislation of the Russian Federation on insurance premiums, which was not revealed during the initial on-site audit, penalties are not applied to the payer of insurance premiums, unless the initial audit was the result of a conspiracy between the payer of insurance premiums and an official of the body controlling the payment of insurance premiums.

Types of checks:

- cameral;

- exit.

A desk audit of insurance premiums can be carried out only by two departments - the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation.

Desk check

The period of conducting a desk audit is three months from the date of submission by the payer of the calculation in the RSV-1 form.

If, during a desk audit, errors in calculations or contradictions between the information contained in the submitted documents are revealed, the payer of insurance premiums is requested to provide the necessary explanations within five days or make appropriate corrections within the prescribed period. At the same time, the payer of insurance premiums has the right to additionally submit extracts from registers accounting and other documents confirming the accuracy of the data included in the calculation of accrued and paid insurance premiums.

On the basis of the materials of the desk audit, a decision is made on bringing or refusing to bring to responsibility. The decision shall enter into force upon the expiration of ten days from the date of its delivery to the person in respect of whom it was made. On the basis of a decision that has already entered into force, the policyholder is sent a demand for payment of arrears on insurance premiums, penalties, and a fine (if he is held liable for an offense).

Field check of payment of insurance premiums

Preparing the results of the field audit. In accordance with paragraph 23 of Art. 35 of Law No. 212-FZ, on the last day of the on-site inspection, officials of the control bodies are required to draw up a certificate of the inspection carried out according to approved form and hand it over to the payer of insurance premiums (his authorized representative). If the payer of insurance premiums (his authorized representative) evades receiving a certificate of the audit, the specified certificate is sent to him by registered mail and is considered received after six days from the date of sending the registered letter.

An act on the results of the inspection is drawn up within two months from the date of drawing up a certificate of the on-site inspection.

During five days from the date of signing, the act is handed over to the representative of the Enterprise (Branch), against receipt or transferred in another way, indicating the date of its receipt by the specified person.

In case of disagreement with the facts set forth in the inspection report, as well as with the conclusions and proposals of the inspectors within 15 days from the date of receipt of the act The enterprise has the right to submit written objections to the specified act as a whole or its certain provisions.

The enterprise has the right to attach documents (certified copies thereof) confirming the validity of the objections to the written objections or within the agreed period to transfer to the body controlling the payment of insurance premiums.

Before making a final decision on the guilt or innocence of the Enterprise, the act of verification, as well as written objections, are considered by the head of the body for monitoring the payment of insurance premiums.

Deadline for review - 10 days from the date of expiration of the 15-day period, given to the Enterprise for familiarization with the act of verification. In exceptional cases, the period may be extended, but not more than for a month (clause 1, article 39 of Law No. 212-FZ).

Consideration of the results of the audit may be carried out with the participation of a representative of the Enterprise. At the same time, the presence of a representative of the Company is not an obligation, that is, the materials of the audit can be considered in his absence.

The Pension Fund has developed Guidelines (instead of temporary ones) on the organization of on-site inspections of payers of insurance premiums. The new "manual" basically retained the previous recommendations, supplementing them with a number of provisions. In particular, the order of planning inspections is considered in detail, the criteria by which auditors will select enterprises for carrying out control measures are given. In addition, the sections devoted to the period and timing, as well as the procedure for conducting an audit and formalizing its results, have been “detailed”. There is a fairly extensive set of documents that must be requested for verification. These, as well as other issues related to the on-site inspections of payers of insurance premiums, will be discussed in our article.

Who to wait for verification

Territorial bodies of the PFR and the FSS, by virtue of Art. 3 Law on insurance premiums empowered to control the payment of insurance premiums, in accordance with paragraph 3 of Art. 33 of this law is entitled to conduct on-site inspections of payers in order to monitor compliance with the legislation on insurance premiums.

Conduct planned on-site inspections of payers of insurance premiums, the territorial bodies of the PFR and the FSS can only jointly (Clause 3, Article 33 of the Law on Insurance Contributions). IN Letter of the Ministry of Health and Social Development of Russia dated February 22, 2011 No. 19-5/10/2-1748 It is emphasized that it is unlawful to conduct separate scheduled field inspections by the bodies controlling the payment of insurance premiums. According to officials of the Ministry of Health and Social Development, only unscheduled on-site inspections can be carried out independently of each other.

At the same time, simultaneously with checking the correctness of the calculation and payment of contributions for compulsory pension and medical insurance, as well as in case of temporary disability and in connection with motherhood PFR auditors check documents related to mandatory pension provision, submission of information on individual (personalized) registration of insured persons (Clause 7, Article 35 of the Law on Insurance Contributions), but FSS specialists - the correctness of the calculation of benefits that are paid at the expense of the fund in accordance with Law on the provision of benefits (clause 8, article 35 of the Law on insurance premiums).

In order to coordinate interaction on the implementation of joint on-site inspections of payers of insurance FIU contributions and FSS concluded Agreement PFR No. AD-30-33 / 10sog, FSS of Russia No. 02-43 / 07-2205P dated 10.28.2009(Further - Agreement).

At the same time, the procedure for creating joint working groups from the employees of the two funds, as well as the development of provisions regulating organizational issues regarding the appointment of the head of the audit, the division of powers within the group, Agreement not defined. IN paragraph 3.1.6 this document only mentions about the possibility creation of joint working groups.

In addition, the parties provide for the development of organizational and methodological documents for conducting on-site inspections of payers of insurance premiums ( clause 2.2 of the Agreement).

Since in the accepted methodological recommendations not a word is said about joint audits with the FSS, it turns out that each of the parties Agreements must independently develop organizational and methodological documents for conducting inspections.

Meanwhile, FSS auditors, when conducting on-site inspections from 07/09/2008, apply Guidelines for FSS checks. Considering that this document was adopted earlier than Law on Insurance Contributions(as well as the mentioned Agreement), the FSS, apparently (following its colleagues from the FIU), will either amend the named document or issue new recommendations.

We add that the territorial bodies of the PFR and the FSS must develop and approve annual plans for joint inspections (until December 25 of the previous year), in accordance with which they will exercise control over how the legislation on insurance premiums is observed ( paragraph 3 of Art. 33 of the Law on insurance premiums, paragraph 2.2 methodological recommendations ). Moreover, the approved plan is not final; subsequently, it can be adjusted in terms of the persons to be inspected, as well as the timing of the inspections.

An analysis of the above documents allows us to conclude that there is some uncertainty regarding the organization of joint inspections by control bodies, as well as the absence of uniform methodological recommendations. Meanwhile, it can be asserted with full confidence that the decision based on the results of consideration of the field audit materials will reflect the agreed position of the two off-budget funds. This is indicated in particular in clause 3.2 of the Agreement. Note that there must be two such solutions. But before talking about features documentation procedure (and individual stages) of joint verification, let's say a few words about the planning of verification and the criteria for selecting contributors for it.

Who will be checked

– analysis of the results of in-house audits of calculations on accrued and paid insurance premiums (for example, the presence of debt; a decrease in the accrual of insurance premiums with a constant number of working insured persons; reflection in the calculation of significant amounts not subject to insurance premiums in relation to the amounts of payments and other remunerations, accrued by the payer in favor of individuals);

– analysis of the materials of on-site inspections carried out earlier;

– analysis of the dynamics of receipt of insurance premiums and debts on them;

– analysis of other information obtained from external sources.

The manual contains the following criteria , according to which the regulatory authorities will select payers of contributions for verification:

1. Assignment to the number of the largest payers.

2. Late submission of individual information.

3. The payer has the amounts of payments that are not subject to insurance premiums.

4. Application reduced tariffs insurance premiums, including along with the general tariff.

5. Identification of inconsistencies in the calculations based on the results of desk audits (including when the payer fails to provide explanations).

Payers of insurance premiums who do not conduct financial and economic activities are not subject to inclusion in the schedule.

6. Existence of arrears in insurance premiums for more than two reporting periods in a row.

7. Reducing the amount of accruals compared to the previous period with the same number of employees.

8. Repeated changes and adjustments to the calculations of accrued and paid insurance premiums.

9. The frequency of conducting checks of the payer - no more than once within three years (excluding the number of checks of separate divisions that have a separate balance sheet, current account and accrue payments and other remuneration in favor of individuals).

10. Availability of information from the Federal Tax Service on the participation of the payer in schemes for minimizing obligations to pay insurance premiums.

From the point of view of the FSS ( p. 2 sect. I Guidelines according to FSS checks), the criteria for verification are:

- significant expenses incurred by the insured on compulsory social insurance;

- significant amounts systematically received by policyholders from the branch (branch of the branch) of the fund for the implementation (reimbursement) of the costs of compulsory social insurance.

Thus, the compliance of the payer of insurance premiums with one or more of the listed criteria is a sufficient reason for the appointment of an on-site inspection in relation to him by the control authorities.

Documentation Features

The forms of documents used in the exercise of control over the payment of insurance premiums are approved by the Order Ministry of Health and Social Development of Russia dated December 7, 2009 No. 957n(Further - Order No. 957n).

For your information

Recall that the Ministry of Health and Social Development performs the functions of legal regulation in the field of social insurance, including explanatory work on the application of legislation on insurance premiums, and also develops and approves the relevant forms ( Art. 1, 15, 16, 19, 22, 26, 28 of the Law on Insurance Contributions).

At the same time, most of the forms of documents approved by this order must be drawn up by both the FSS and the PFR.

For example, there should be two decisions to conduct an audit. One - from the head (his deputy) of the territorial body of the PFR (form 9-PFR). The second - from the head (his deputy) of the territorial body of the FSS (form 9-FSS of the Russian Federation).

Also, each fund has its own form:

- certificates of inspection (forms 12-PFR and 12-FSS of the Russian Federation);

- an act of an on-site inspection (forms 17-PFR and 17-FSS of the Russian Federation);

- decisions to prosecute (or refuse to prosecute) for violations of the legislation on insurance premiums (forms 19-PFR and 19-FSS RF or 20-PFR and 20-FSS RF).

In addition, the specialists of each fund draw up their documents in terms of identifying and collecting arrears on insurance premiums, as well as penalties and fines (for example, forms 3-PFR and 3-FSS of the Russian Federation).

It should be noted that all the listed forms of documents duplicate each other and differ, in fact, only in the name.

Meanwhile, for some procedural stages of the audit, such as decisions to suspend the on-site audit (Form 10) and resume it (Form 11), an act to prevent the access of officials of the control body to the territory or premises of the payer of contributions (Form 13), as well as request for submission of documents (Form 14) and decision on reclamation required documents(form 18), Order No. 957n There is only one form of document.

At the same time, it follows from the analysis of the listed forms that each of the named documents (whether it be a decision to suspend an audit or to request documents) must be signed by the head (or his deputy) of the control body, which is both the FIU and the FSS. It turns out that these documents must be issued by both the FSS and the PFR.

Thus, in the course of a joint on-site inspection, almost all documents used in monitoring the payment of insurance premiums must be drawn up in two copies (and, as you understand, this is not about the direct number of documents drawn up).

We believe that the improper execution of these documents will also serve as an unconditional basis for the cancellation by a higher control body of the contested decisions taken on the basis of the results of audits, as is often the case when appealing the results of tax audits.

In conclusion, a few words about the head of the audit.

Due to the fact that there should be two decisions to conduct an audit, the question arises: how many managers should be in the framework of a joint audit? Taking into account the procedure for issuing documents used in monitoring the payment of insurance premiums, we can conclude that there may well be two such managers. After all, the head of the territorial body of the FSS cannot appoint an employee of the territorial branch of the PFR as the head of the field audit (or vice versa), and it will obviously be difficult for an employee of another to coordinate the work of auditors of one fund during the audit.

Verification procedure

Basically provisions law on insurance premiums concerning the conduct of on-site audits are similar to the procedure for conducting a tax on-site audit ( Art. 89 Tax Code of the Russian Federation), but there are also characteristic features.

Checked period

During the audit, a period of not more than three years preceding the calendar year in which the decision to conduct it was made is checked ( Art. 35 of the Law on Insurance Contributions). In this case, the audit is carried out no more than once every three years.

We add that in 2011, the control authorities can check the payment of insurance premiums only for 2010 (Letter of the Ministry of Health and Social Development of Russia dated May 26, 2010 No. 1344-19), while the calculation of benefits is subject to verification for three previous years(Clause 6 of the Guidelines on FSS checks).

Verification period

An on-site inspection cannot last more than two months in the parent organization and one month in a separate subdivision (if any). The inspection period is calculated from the day the decision on its appointment was made and until the day when the certificate of its conduct was drawn up (forms 12-PFR and 12-FSS of the Russian Federation).

Please note that the on-site inspection carried out by the body controlling the payment of insurance premiums, in contrast to the on-site tax audit (paragraph 6 of Art. 89 Tax Code of the Russian Federation) cannot be extended - just suspended. At the same time, the total period for suspending an on-site inspection may not exceed six months ( paragraph 18 of Art. 35 of the Law on Insurance Contributions).

Conducting a repeated on-site inspection of payers of insurance premiums is not provided.

We emphasize that in the event of the suspension of the audit by the FIU auditors on the basis of a decision in form 10, their colleagues from the FSS must also suspend the verification activities and leave the territory of the payer of contributions, having also issued an appropriate decision.

Grounds for suspending an audit paragraph 15 of Art. 35 of the Law on Insurance Contributions, similar to those given in paragraph 9 of Art. 89 Tax Code of the Russian Federation. The only difference is that the control bodies do not have the right to suspend the check for examinations.

We add that the control authorities, in contrast to the tax authorities ( Art. 31 Tax Code of the Russian Federation) when carrying out control measures, they are deprived of the authority to involve specialists, experts, translators, as well as witnesses who may be aware of any circumstances relevant to the control (). Given the above, it can be assumed that during the audit, the auditors will not (at least purposefully) identify "gray schemes" that are often used in the payment of remuneration ( wages) to individuals, since evidence of the use of such schemes by payers of contributions is, as a rule, precisely testimonies.

Powers of the control body

Bodies of control over insurance premiums, unlike their colleagues from the tax department, are not entitled to:

– to seize documents from the payer when there are reasonable grounds to believe that they will be destroyed, hidden, altered or replaced;

- suspend operations on the payer's bank accounts or seize his property;

– submit petitions for the annulment or suspension of licenses issued to legal entities and individuals for the right to carry out certain types of activities;

– to inspect the premises of the payer.

Rest powers bodies of control over the payment of insurance premiums, certain Art. 29 of the Law on Insurance Contributions, coincide with the list of rights of tax authorities established in Art. 31 Tax Code of the Russian Federation.

With regard to determining the amount of contributions by calculation, fund auditors are entitled to do this in two cases ( pp. 4 p. 1 art. 29 of the Law on Insurance Contributions):

- if the payer of insurance premiums refuses to allow officials of the control body into its territory (into the premises);

- in the absence of accounting for objects of taxation of insurance premiums or the implementation of such accounting in violation of the established procedure, which led to the impossibility of calculating insurance premiums.

But to determine by calculation the amount of contributions in case of non-submission for more than two months of the documents necessary for the calculation (as allowed by the tax authorities), the control authorities cannot.

For your information

Though insurance premium law control bodies are given the right to apply the calculation method (although the procedure for its application is not clearly spelled out), in methodological recommendations nothing is said about the calculation of contributions by calculation.

As well as tax authorities, control authorities can receive information on transactions and accounts. legal entities(clause 8, clause 1, article 29 of the Law on insurance premiums, paragraph 2, article 26 of the Federal Law of December 2, 1990 No. 395-1 “On Banks and Banking Activity”).

In addition, control authorities may contact tax service with an application for declaring the payer insolvent (bankrupt) in connection with his failure to fulfill his obligation to pay insurance premiums ( pp. 10 p. 1 art. 29 of the Law on Insurance Contributions).

Retrieval of documents

The insured is obliged to provide the control authorities with the opportunity to familiarize themselves with the documents related to the calculation and payment of insurance premiums ( paragraph 21 of Art. 35 of the Law on Insurance Contributions), and an official of the control body has the right to demand from the audited person the documents necessary for verification by serving this person (his authorized representative) with a request (in accordance with form 14) for the submission of documents ( paragraph 1 of Art. 37 of the Law on Insurance Contributions). Moreover, this requirement is based on clause 3.7 of the Guidelines is given simultaneously with the decision to conduct verification.

note

In accordance with pp. 6 p. 2 art. 28 of the Law on Insurance Contributions payers of insurance premiums are obliged to ensure the safety of documents confirming the calculation and payment of insurance premiums for six years, while in relation to data and documents of accounting and tax accounting necessary for the calculation and payment of taxes, a four-year period is established ( pp. 8 p. 1 art. 23 Tax Code of the Russian Federation).

The payer of contributions has 10 working days to prepare the documents. The extension procedure is set out in paragraph 6 of Art. 37 of the Law on Insurance Contributions. It should be noted that the period for preparing documents can be extended (of course, if there are good reasons), and this rule does not contain any restrictions in this regard. It all depends on how long the contributor can meet in order to fulfill the requirement of the auditors to submit documents. However, the control body has the right to refuse to extend the term. At the same time, form 15 of the decision to refuse to extend the terms does not provide for indicating its reasons.

The control body has two days to decide on the extension of the deadline for preparing the required documents after receiving a written notification from the payer of contributions, which, in turn, must send this notice the next day after receiving the request.

Refusal of the inspected person to submit the documents requested during the on-site inspection or failure to submit them to deadlines recognized as an offense and is the basis for prosecution in the form of a fine of 50 RUB. for each document not submitted ( Art. 48 of the Law on Insurance Contributions).

During the audit, the auditors, of course, examine all documents related to the accrual of remuneration and other payments in favor of individuals, as well as banking and cash documents. Analytical data on accountable persons and other debtors and creditors will also be investigated.

In addition, inspectors have the right to request constituent and organizational and administrative documents (for example, orders, collective and labor agreements, contracts and other documents related to the establishment of the procedure and amount of payments and other remuneration accrued in favor of individuals) ( clause 7.4 of the Guidelines).

For your information

In Interim Guidelines during the audit, the auditors were recommended to familiarize themselves with the tax accounting registers. IN methodological recommendations this is not mentioned, therefore, in the list of documents requested by the auditors, these registers, most likely, will be absent.

Note that the list of documents required by the territorial body of the FSS will differ from the list required by their colleagues from the FIU. After all, the auditors of the FSS, in addition to checking the payment of insurance premiums, will analyze documents related to the payment of benefits for compulsory social insurance. And the inspectors of the FIU, no doubt, will demand for verification documents on the personalized registration of insured persons.

What will auditors look for?

IN sec. VIII Guidelines the characteristics of individual accounting operations, in which, according to the authors of the "manual", unaccounted payments may be hidden.

So, checking whether the payer of contributions has correctly calculated the base subject to insurance premiums, the control authorities will necessarily analyze operations entered manually reflected in the relevant accounting registers and other documents, since such accounting registers and documents, according to the compilers of the "manual", may reflect business transactions for which insurance premiums have not been calculated and paid (for example, one-time payments or remuneration individuals).

Also, auditors will certainly pay attention to atypical correspondence of accounts or its inconsistency with the content business transactions associated with determining the base for insurance premiums.

When such records are found, the auditors will definitely track the reflection of the relevant operations in the accounting records, check the availability of a primary or other supporting document confirming their reality and legitimacy.

In order to identify discrepancies between the taxable base for insurance premiums and the amounts of payments and other remuneration made in favor of individuals, the control authorities will compare the information reflected by the payers of contributions in the individual accounting cards with the indicators of certificates in the 2-NDFL form and the data of the income accounting cards and personal income tax.

In addition, the auditors will look for amounts that were not taken into account when assessing contributions, in turnovers on account 50 "Cashier". It is here, according to the authors methodological recommendations, payments made in cash may be hidden, bypassing account 70 “Settlements with personnel for remuneration”.

In terms of how to identify such payments, the authors of the "manual" do not give clear recommendations, but indicate the direction of the search. For example, it is recommended to check the information on payments reflected in the transactions: Debit accounts 41 “Goods”, 44 “Sales expenses”, 84 “ Undestributed profits", 86 " Special-purpose financing”, 91 “Other income and expenses”, 96 “Reserves for future expenses” and others Credit accounts 50. Such entries, according to the compilers of the “manual”, not only hide the object of taxation of insurance premiums, but also distort accounting.

In addition, the auditors will definitely check the completeness of the reflection in the accounting records of all transactions carried out for all bank accounts contribution payer. In particular, they will check whether payments made in favor of individuals by bank transfer are reflected in the taxable base. civil law contracts, the subject of which was the performance of works, the provision of services, and (or) agreements governing copyright.

Payments to individuals performing one-time work can also be made through accountable persons. In such a situation to advance report, as a rule, an act of acceptance of work performed and a document confirming the fact of payment are attached Money to an individual(consumable cash warrant, payment statement). Therefore, in calculations with accountable persons auditors will also look for amounts not included in the tax base for insurance premiums.

Appeal against acts of control bodies

Appeal against acts of bodies controlling the payment of insurance premiums and actions (inaction) of its officials has some features in comparison with the appeal procedure established in the Tax Code.

But first, let us recall that the procedure and deadlines for processing the results of an audit and making a decision on its materials are established in Art. 38 And 39 of the Law on Insurance Contributions. According to paragraph 13 of Art. 39 of this law, a copy of the decision is handed over to the payer (on receipt or otherwise) within five days from the date of its issuance. In this case, if the decision is sent by registered mail, it is considered received after six days from the date of sending.

The complaint is filed with writing or in the form electronic document with the help of information and telecommunication networks common use, including the Internet.

By virtue of paragraph 2 of Art. 54 of the Law on Insurance Contributions the payer of insurance premiums has the right to appeal the results of the audit to a higher authority and the court at the same time, while the provisions tax code there is a procedure for mandatory pre-trial appeal ( Art. 101.2 And paragraph 1 of Art. 138 Tax Code of the Russian Federation).

Besides, insurance premium law does not provide for the suspension of the execution of the contested decision, as established in paragraph 4 of Art. 101.2 of the Tax Code of the Russian Federation. In other words, the decision to prosecute for committing an offense that has entered into force is not suspended if it is appealed by the payer of contributions.

Note that in order to file a complaint against the act of the body controlling the payment of insurance premiums, as in tax legislation, a three-month period is allotted ( paragraph 2 of Art. 55 of the Law on Insurance Contributions). Taking into account the peculiarities of documenting the results of a joint audit, we believe that the payer of contributions must submit this complaint to the higher body of both the FSS and the PFR.

Financial sanctions

In conclusion, we will consider the financial sanctions that may be imposed on the payer of contributions based on the results of an on-site inspection in the event of violations of the legislation on insurance premiums.

Article 47 of the Law on Insurance Contributions penalty is imposed on the tax payer for non-payment or incomplete payment amounts of insurance premiums as a result of underestimation of the base for their calculation, other incorrect calculation of insurance premiums or other illegal actions (inaction) of the payer of contributions. The amount of the fine varies from 20% of the unpaid amount of insurance premiums to 40% if intent in the actions of the payer of contributions is proven.

The named article provides for responsibility directly for fact of non-payment or incomplete payment amounts of insurance premiums as a result of understating the base for calculating insurance premiums. Therefore, to fine the payer for violation of the accounting rules, which led to an underestimation of the taxable base (as provided, for example, Art. 120 Tax Code of the Russian Federation), auditors are not entitled.

In addition, the legislation on insurance premiums, of course, provides for liability for failure to submit calculations for contributions:

- up to 180 days of delay - a fine in the amount of 5% of the amount of contributions payable for each month from the date set for submitting the calculation, but not more than 30% of the specified amount and not less than 100 rubles;

- over 180 days - a fine in the amount of 30% of the amount of contributions payable on the basis of the relevant calculation and 10% of the amount of contributions indicated in the calculation for each month starting from the 181st calendar day, but not less than 1,000 rubles. ( Art. 46 of the Law on Insurance Contributions).

We believe that payers of contributions are brought to responsibility under this rule more often based on the results of desk audits, although it is possible that these sanctions will be applied to them based on the results of on-site audits.

"Personnel issue", 2012, N 2

INSURANCE PREMIUM: OFFICE VERIFICATION

As you know, insurance premiums do not apply to tax payments. But, despite this, the control of the correctness of the calculation of insurance premiums, carried out by the Pension Fund and the Social Insurance Fund, is in many respects similar to those control measures that are carried out tax authorities in a relationship tax payments. control measures are cameral and field inspections carried out by the relevant control bodies. About cameral checks will be discussed in this article.

One of the differences between an in-house audit and an on-site audit is that desk audit is carried out directly at the location of the control body, and exit - on the territory of the payer of insurance premiums.

The purpose of a desk audit is to monitor compliance by the payer of insurance premiums with the legislation of the Russian Federation on compulsory social insurance in terms of the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums to state off-budget funds.

According to Art. 3 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, federal fund mandatory health insurance"(hereinafter - Federal Law N 212-FZ) control over the correctness of the calculation, completeness and timeliness of payment (transfer) of insurance premiums to state non-budgetary funds is carried out by:

The Pension Fund of the Russian Federation (hereinafter referred to as the PFR) and its territorial bodies in respect of insurance premiums for compulsory pension insurance paid to the PFR, and insurance premiums for compulsory health insurance paid to the Federal Compulsory Medical Insurance Fund (hereinafter - FFOMS);

The Social Insurance Fund of the Russian Federation (hereinafter referred to as the FSS) and its territorial bodies in relation to insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood paid to the FSS. In addition, payments of compulsory insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood are subject to control in accordance with the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood."

The FIU and its territorial bodies exchange the necessary information with the Federal and territorial bodies compulsory medical insurance in electronic form in the manner determined by agreements on information exchange.

The procedure for conducting a desk audit

regulated by Article 34 of the Federal Law N 212-FZ

A desk audit is carried out on the basis of calculations for accrued and paid insurance premiums and documents submitted by the payer of insurance premiums, as well as other documents on the activities of the payer, available to the control body (clause 1, article 34 of Federal Law N 212-FZ). Documents submitted by payers may be certificates of incapacity for work due to illness, pregnancy and childbirth, which the FSS is entitled to request during a desk audit, as well as other documents in connection with maternity, confirming the expenses incurred at the expense of social insurance.

A special decision of the head of the control body to conduct a desk audit is not required. The period of its implementation is limited to three months from the date of submission of the calculation by the payer of insurance premiums (clause 2, article 34 of Federal Law N 212-FZ).

If during a desk audit it is revealed:

Errors in calculations of accrued and paid insurance premiums;

Contradictions between the information contained in the submitted documents;

Inconsistencies between the information provided by the payer of insurance premiums and the information contained in the documents held by the body controlling the payment of insurance premiums and obtained during the control, then these facts are reported to the payer of insurance premiums.

To do this, the control authorities send the payer of insurance premiums a request to provide the necessary explanations or make appropriate corrections to the calculation of accrued and paid insurance premiums (form 8-PFR), approved by Order of the Ministry of Health and Social Development of Russia dated December 7, 2009 N 957n "On approval of forms of documents, used in the exercise of control over the payment of insurance premiums" (hereinafter - Order N 957n).

The payer of insurance premiums, upon receipt of the said request, is obliged to submit the necessary explanations or make appropriate corrections within the prescribed period within five days.

Formulation of test results

If during the inspection violations of the legislation of the Russian Federation on insurance premiums are revealed, the officials of the control body draw up an inspection report. When conducting a desk audit, the specified act must be drawn up within 10 days after the expiration of the period for its conduct (clause 1, article 38 of Federal Law N 212-FZ).

If no facts of offenses are revealed as a result of a desk audit, then an inspection report is not drawn up and the payer of insurance premiums is not informed about the results of the desk audit (clause 6, article 34 of Federal Law N 212-FZ).

The form of the act of a desk audit (form 16-PFR, form 16-FSS of the Russian Federation) was approved by Order of the Ministry of Health and Social Development of Russia dated December 7, 2009 N 957n "On approval of the forms of documents used in monitoring the payment of insurance premiums."

The act of verification is signed by the persons who carried out the relevant verification and the person in respect of whom this verification was carried out. If the person in respect of whom the check was carried out refuses to sign the act, a corresponding entry is made in it (clause 3 of article 38 of Federal Law N 212-FZ).

Within five days from the date of signing the act, it must be handed over to the person being checked (his authorized representative) personally against receipt, sent by registered mail or handed over to in electronic format through telecommunication channels. In the case of sending the act by mail, the date of its delivery shall be considered the sixth day from the date of sending the registered letter. The formats, procedure and conditions for sending an audit report to the payer of insurance premiums in electronic form via telecommunication channels are established by the bodies controlling the payment of insurance premiums (clause 4, article 38 of Federal Law N 212-FZ).

Often, the persons in respect of whom inspections are carried out do not agree with the facts set forth in the acts of inspections, as well as with the conclusions and proposals of the inspectors. In such a situation, the payer, within 15 days from the date of receipt of the inspection report, has the right to submit written objections to the said act as a whole or its individual provisions to the body controlling the payment of insurance premiums. At the same time, the payer of insurance premiums has the right to attach documents (certified copies thereof) confirming the validity of his objections to written objections or, within an agreed period, to the authority for monitoring the payment of insurance premiums (clause 5, article 38 of Federal Law N 212-FZ).

Before making a final decision on the guilt or innocence of the person in respect of whom the check was carried out, the check report, as well as written objections, are considered by the head of the body for monitoring the payment of insurance premiums. The term for consideration is 10 days from the date of expiration of the 15-day period allotted to the inspected person for familiarization with the inspection act. In exceptional cases, the period may be extended, but not more than for a month (clause 1, article 39 of Federal Law N 212-FZ).

Consideration of the results of the check may be carried out with the participation of the person in respect of whom this check was carried out. At the same time, it should be noted that the presence of a person is not his obligation, that is, the materials of the check can be considered in his absence.

The purpose of studying the audit materials is set out in paragraph 6 of Art. 39 of Federal Law N 212-FZ and implies the establishment of the following circumstances:

Whether the person in respect of whom the inspection act was drawn up committed a violation of the legislation of the Russian Federation on insurance premiums;

Do the identified violations form the composition of the offense;

Are there grounds for bringing a person to responsibility for committing an offense;

Excluding guilt of a person in committing an offense or mitigating or aggravating responsibility for committing an offense.

If it is necessary to obtain additional evidence to confirm the fact of violations of the legislation of the Russian Federation on insurance premiums or the absence of such, the head of the control body has the right to make a decision on reclamation necessary documents in form 18, approved by Order N 957n.

Based on the results of consideration of the audit materials, the head of the body for monitoring the payment of insurance premiums (deputy head) makes a decision:

On bringing to responsibility for committing an offense (form 19-PFR, form 19-FSS of the Russian Federation approved by Order N 957n);

On the refusal to prosecute for the commission of an offense (form 20-PFR, form 20-FSS of the Russian Federation approved by Order N 957n).

The relevant decision within five days after the date of its issuance may be handed over to the person in respect of whom it was issued (his authorized representative), personally against receipt, sent by registered mail or transmitted electronically via telecommunication channels. If the said decision is sent by registered mail, it shall be deemed received after six days from the date of sending the registered letter. The formats, procedure and conditions for sending the relevant decision to the payer of insurance premiums in electronic form via telecommunication channels are established by the bodies controlling the payment of insurance premiums (clause 13, article 39 of Federal Law N 212-FZ).

When making a decision by the head of the supervisory body to hold accountable for an offense, it sets out the circumstances of the offense committed by the person held accountable as they are established by the audit, with reference to documents and other information confirming these circumstances, the arguments cited by the person regarding which the audit was carried out, in its defense, and the results of the verification of these arguments, the decision to hold the payer of insurance premiums liable for committing specific offenses, indicating the articles of Federal Law N 212-FZ providing for these offenses, and the applicable measures of responsibility. The decision shall indicate the size of the identified arrears and the corresponding penalties, as well as the fine to be paid (clause 9, article 39 of the Federal Law N 212-FZ).

In other words, bringing to responsibility is impossible without evidence of the fact of committing an offense.

If, based on the results of consideration of the audit materials, a decision is made to refuse to hold the person in respect of whom the audit was carried out liable, then the decision sets out all the circumstances that served as the basis for such a refusal.

The person has the right to appeal the results of consideration of the audit materials within the time period specified in the decision to a higher authority for monitoring the payment of insurance premiums (clause 11, article 39 of Federal Law N 212-FZ).

Concluding the article, we remind readers that, in accordance with the norms of Art. 29 of Federal Law N 212-FZ, regulatory authorities have the right to:

Require, in accordance with the legislation of the Russian Federation on insurance premiums, from the payer of insurance premiums documents in the forms established by government bodies, serving as the basis for the calculation and payment (transfer) of insurance premiums, as well as documents confirming the correctness of the calculation and timeliness of payment (transfer) of insurance premiums;

On the basis of a written notification, summon the payers of insurance premiums to the bodies controlling the payment of insurance premiums to give explanations in connection with the payment (transfer) of insurance premiums by them or in connection with checking the correctness of payment of insurance premiums in cases where the information provided by the payers of insurance premiums is incomplete or contradictory character;

Determine the amounts of insurance premiums to be paid (transferred) by payers of insurance premiums to state off-budget funds, by calculation, based on the information they have about the payer of insurance premiums, as well as data on other similar payers of insurance premiums in cases of refusal of the payer of insurance premiums to allow officials of the body control on the territory (in the premises) of the payer of insurance premiums, lack of accounting for objects of taxation with insurance premiums or such accounting in violation of the established procedure, which led to the impossibility of calculating insurance premiums;

Require the payers of insurance premiums, their authorized representatives to eliminate the identified violations of the legislation of the Russian Federation on insurance premiums and control the implementation of these requirements;

Collect arrears, as well as penalties and fines in accordance with the procedure established by Federal Law N 212-FZ;

Present in courts of general jurisdiction or arbitration courts lawsuits:

a) on the recovery of arrears, penalties and fines for the offenses committed;

b) in other cases provided for by federal laws on specific types of compulsory social insurance;

Contact in due course authorized body with an application for recognition of the payer of insurance premiums as insolvent (bankrupt) in connection with his failure to fulfill his obligation to pay insurance premiums;

Provide payers of insurance premiums with deferrals (installment plans) for repayment of amounts owed on insurance premiums, penalties and fines in the manner and cases that are provided for by Federal Law N 212-FZ.

Higher bodies of control over the payment of insurance premiums have the right to cancel and change the decisions of lower bodies of control over the payment of insurance premiums in the event that these decisions do not comply with the legislation of the Russian Federation on insurance premiums.

I. Novoselov

Journal Expert

Signed for print

An on-site inspection of the payer of insurance premiums is carried out by the territorial bodies of the PFR and the FSS of the Russian Federation no more than once every three years (the number of independent on-site inspections of its separate divisions is not taken into account). At the same time, as part of an on-site inspection, a period not exceeding three calendar years preceding the calendar year in which the decision to conduct an on-site inspection was made (parts 9, 10 of article 35 of Law N 212-FZ) can be checked.

An exception is established for an on-site inspection carried out in connection with the reorganization or liquidation of an organization. Such a check may be carried out regardless of the time of the previous check. At the same time, the period not exceeding three calendar years preceding the calendar year in which the decision to conduct the audit was made is checked.

Attention

From January 1, 2015, regardless of the time of the previous audit, the PFR and the FSS of the Russian Federation are also entitled to conduct repeated field audits. The concept, grounds and procedure for their implementation are established in part.h. 24-27 Art. 35 of Law N 212-FZ. Appropriate additions were made by Federal Law No. 188-FZ of June 28, 2014.

The term for conducting an on-site inspection in the general case cannot exceed 2 months (part 11 of article 35 of Law N 212-FZ).

Attention

Since January 1, 2015, the PFR and the FSS of the Russian Federation have been granted the right to extend the period for conducting an on-site inspection to 4 or 6 months if there are grounds, the list of which is given in Part 11.1 of Art. 35 of Law N 212-FZ. Appropriate additions were also made by Federal Law No. 188-FZ of June 28, 2014.

When conducting an independent on-site inspection of a separate subdivision, the inspection period cannot exceed 1 month (part 13 of article 35 of Law N 212-FZ).

The specified period is calculated from the day the decision was made to appoint an on-site inspection and until the day a certificate of the inspection was drawn up (part 14, article 35 of Law N 212-FZ).

If necessary, the head (deputy head) of the body controlling the payment of insurance premiums has the right to suspend the on-site inspection. The grounds, procedure and terms for the suspension of an on-site inspection are established by parts 15-19 of Art. 35 of Law N 212-FZ.

On the last day of the on-site inspection, the officials conducting it are obliged to draw up and hand over to the inspected person a certificate of the inspection carried out according to prescribed form, which fixes the subject of the audit and the timing of its conduct (part 20 of article 35 of Law N 212-FZ).

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