Despite the fact that the functions of administering insurance contributions, including those for compulsory social insurance in case of temporary disability and in connection with maternity, have been transferred to the tax authorities, the territorial bodies of the Social Insurance Fund are responsible for reimbursement of expenses for compulsory social insurance. In the article we will remind you which regions are participating in the pilot project in 2017, and will also talk about the interaction of organizations with territorial bodies of the Social Insurance Fund in the event of an insured event. In addition, we will outline the features of filling out the calculation in form 4-FSS within the framework of the pilot project.

At the beginning, let us remind you that at present, the Decree of the Government of the Russian Federation of April 21, 2011 No. 294 (hereinafter referred to as Resolution No. 294) establishes:

• Regulations on the specifics of the appointment and payment in 2012 - 2019 to insured persons of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity and other payments in the constituent entities of the Russian Federation participating in the implementation of the pilot project;
• Regulations on the specifics of the appointment and payment in 2012 - 2019 of temporary disability benefits to insured persons in connection with an industrial accident or occupational disease, as well as payment for the insured person’s vacation (in addition to the annual paid leave established by the legislation of the Russian Federation) for the entire period of treatment and travel to the place of treatment and back in the constituent entities of the Russian Federation participating in the pilot project;
• Regulations on the specifics of reimbursement of the insurer's expenses in 2012 - 2019 for preventive measures to reduce industrial injuries and occupational diseases of workers in the constituent entities of the Russian Federation participating in the implementation of the pilot project;
• Regulations on the specifics of paying insurance premiums in 2012 - 2019 to the Social Insurance Fund in the constituent entities of the Russian Federation participating in the implementation of the pilot project.

Which regions are participating in the pilot project in 2017?

In accordance with paragraph 2 of Resolution No. 294, the following are taking part in the implementation of the pilot project:

Region name

Pilot project start date

Karachay-Cherkess Republic Nizhny Novgorod region
Astrakhan region Kurgan region Novgorod region Novosibirsk region Tambov region Khabarovsk region
Republic of Crimea Sevastopol
Republic of Tatarstan Belgorod region Rostov region Samara region
Republic of Mordovia Bryansk region Kaliningrad region Kaluga region Lipetsk region Ulyanovsk region
Republic of Adygea Altai Republic Republic of Buryatia Republic of Kalmykia Altai region Primorsky Krai Amur region
Vologda region Magadan region Omsk region Oryol region Tomsk region Jewish Autonomous Region
Republic of Sakha (Yakutia) Transbaikal region Vladimir region Volgograd region Voronezh region Ivanovo region Kemerovo region Kirov region Kostroma region Kursk region Ryazan region Smolensk region Tver region
Republic of Dagestan Republic of Ingushetia Republic of Karelia Komi Republic Republic of North Ossetia–Alania Republic of Khakassia Kabardino-Balkarian Republic Udmurt Republic Chechen Republic Chuvash Republic Arkhangelsk region Tula region Yaroslavl region

Who is not participating in the pilot project?

So, the following are not recognized as participants in the pilot project:

• separate divisions located in the region participating in the implementation of the pilot project, which do not conduct independent settlements with the Social Insurance Fund, subordinate to the parent institution registered in the region where traditional settlements for payment of benefits are applied. Insurance premiums for them are paid by the head institution at the place of registration in the region of traditional settlements for the payment of benefits;
• head institutions located in the regions of traditional settlements for the payment of benefits, whose separate divisions independently pay insurance premiums in the regions participating in the implementation of the pilot project;
• persons who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity.

Types of insurance coverage within the pilot project

Let us note that a feature of participation in the implementation of the pilot project is that the territorial bodies of the Social Insurance Fund calculate and pay benefits for compulsory social insurance in case of temporary disability and in connection with maternity directly to working citizens (to a personal account in a bank or by mail). Such benefits include:

• temporary disability benefits, including in connection with an industrial accident and occupational disease;
• maternity benefits;
• a one-time benefit for women registered in medical institutions in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance;
• payment for vacation (in addition to the annual paid vacation established by the legislation of the Russian Federation) for the entire period of vacation and travel to the place of treatment and back to persons injured as a result of an industrial accident or occupational disease.

Within the framework of the pilot project, the territorial body of the Social Insurance Fund reimburses the employer-insurer only for the expenses incurred by him:

• to pay for four additional days off to care for disabled children;
• for payment of social benefits for funeral;
• to take preventive measures to reduce industrial injuries and occupational diseases of workers.

Interaction between employee, organization and territorial body of the Social Insurance Fund

Worker. The insured person must contact his employer in the event of an insured event. It represents:

Note:

The list of documents required for the assignment and payment of benefits is determined in accordance with federal laws No. 255-FZ and 81-FZ.

Here is a list of documents that the employee must submit to the employer.

Type of benefit

Documents required for calculating and paying benefits

Temporary disability benefit	Certificate of incapacity for work
Temporary disability benefit due to an accident at work and occupational disease	Certificate of incapacity for work, report of an industrial accident or report of a case of occupational disease (or a copy of the investigation materials - if the investigation continues)
Maternity benefit	Certificate of incapacity for work
One-time benefit for women registered in medical institutions in the early stages of pregnancy	Certificate from a medical institution confirming registration in the early stages of pregnancy
One-time benefit for the birth of a child	Certificate of birth of the child, certificate from the place of work (from the place of service, from the social protection authority at the place of residence of the child) of the other parent stating that the benefit was not assigned to him, a copy of the decision to establish guardianship over the child (a copy of the court decision that has entered into legal force about adoption, a copy of the agreement on the transfer of the child to a foster family) - for persons replacing parents
Monthly child care allowance	Birth (adoption) certificate of the child (children), certificate from the place of work (from the place of service, from the social protection authority at the child’s place of residence) of the other parent stating that the benefit was not assigned to him, other documents established by clause 54 of the Procedure and conditions for the appointment and payment of state benefits to citizens with children, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated December 23, 2009 No. 1012n

Please note:

An employee - an insured person directly contacts the territorial body of the Social Insurance Fund in the event of termination of activities by the policyholder (employer), including if it is impossible to establish his actual location on the day the insured person applied for benefits. At the same time, he must also submit an application and documents necessary for the assignment and payment of the appropriate benefit.

Employer. The policyholder is obliged, within five calendar days from the date the employee submits the application and documents, to transfer to the territorial body of the Social Insurance Fund at the place of registration the application and documents received by him, necessary for the assignment and payment of the relevant types of benefits, as well as an inventory of the submitted application and documents in the form approved by the Order FSS RF No. 335.

Note:

Similar deadlines are established if the insured person submits an application for recalculation and a certificate (certificates) about the amount of earnings.

In addition, the policyholder is obliged to send a notification to the territorial body of the Social Insurance Fund within three days about the termination of the insured person’s right to receive a monthly child care benefit in the event of:

• termination of employment relations with him;
• the beginning (resumption) of his work on a full-time basis;
• the death of his child;
• termination of the circumstances, the presence of which became the basis for the appointment and payment of the appropriate benefit.

The employer also needs to remember the following. Insurers whose average number of individuals, in whose favor payments and other remunerations are made, for the previous billing period exceeds 25 people, as well as newly created (including during reorganization) organizations whose number exceeds this limit, provide information required for the assignment and payment of the corresponding benefit, in electronic form according to the formats established by the FSS. Forms of information registers and the procedure for filling them out are also approved by the FSS. Information in the same form can be transmitted by organizations whose average number of individuals is less than 25 people.

Territorial body of the FSS. After receiving the application and documents necessary for the assignment and payment of the corresponding benefit, or the register of information, the territorial body of the Social Insurance Fund, within 10 calendar days from the date of receipt, makes a decision on the assignment and payment of the benefit. Payment of benefits to the insured person is carried out by the territorial body of the Social Insurance Fund by transferring benefits to the bank account of the insured person specified in the application or register of information, or through the federal postal service organization, another organization at the request of the insured person (his authorized representative) within 10 calendar days from the date of receipt application and documents or information that are necessary for the assignment and payment of the appropriate benefit.

Note:

The initial payment of monthly child care benefits is carried out in a similar manner. Subsequent payment of benefits to the insured person is made by the territorial body of the Social Insurance Fund from the 1st to the 15th day of the month following the month for which the benefit is paid.

In addition, if the policyholder has not submitted all the documents to the territorial body of the Social Insurance Fund, the fund’s employees, within five working days from the date of receipt, send (hand over) to him a notice of the need to send the missing documents or information. The form of such notice is also established by Order of the Federal Insurance Fund of the Russian Federation No. 335. Next, the policyholder (employer) must submit the missing documents or information to the fund within five working days from the date of receipt of the notice, if it is sent by registered mail. In this case, the notice is considered received after six working days from the date of sending the registered letter. The policyholder confirms receipt of the notice electronically within one business day from the date of its receipt. In the absence of confirmation of receipt of the notice, the territorial body of the Social Insurance Fund, three working days from the date of expiration of the period established for confirmation of receipt, sends such a notice to the policyholder by registered mail.

Features of filling out the calculation in form 4-FSS within the framework of the pilot project

It is known that starting from the first quarter of 2017, a new form of calculation has been used for accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, as well as for expenses for the payment of insurance coverage (Form 4-FSS). This form was approved by Order No. 381 of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016. This is due to the fact that the administration of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity has been transferred to the tax authority.

On April 28, 2017, Order No. 114 of the Federal Insurance Fund of the Russian Federation came into force, which approved the Specifics of filling out calculations in Form 4-FSS by policyholders registered with the territorial bodies of the Social Insurance Fund located on the territory of the constituent entities of the Russian Federation participating in the implementation of the pilot project (hereinafter referred to as Peculiarities No. 114).

According to clause 2 of Features No. 114, policyholders who are already participating in the implementation of the pilot project:

• do not fill out line 15 “Expenses for compulsory social insurance” in table 2 “Calculations for compulsory social insurance against industrial accidents and occupational diseases”;
• do not fill out or submit Table 3 “Expenses for compulsory social insurance against industrial accidents and occupational diseases.”

Note:

Clause 2 of Features No. 114 must be applied when filling out the calculation in Form 4-FSS starting from the first quarter of 2017.

According to clause 3 of Features No. 114, policyholders who will join the implementation of the pilot project from 07/01/2017:

• do not fill out line 15 “Expenses for compulsory social insurance” in column 1 “For the last three months of the reporting period”, in lines “1 month”, “2 month”, “3 month” in table 2;
• Table 3 “Expenses for compulsory social insurance against industrial accidents and occupational diseases” reflects data on expenses incurred by policyholders using funds from compulsory social insurance against industrial accidents and occupational diseases, as of July 1 of the year of accession of a constituent entity of the Russian Federation to pilot project. Starting from the first quarter of the year following the year in which a constituent entity of the Russian Federation joined the pilot project, this table is not filled out or presented in the submitted calculation of insurance premiums;
• show the amount of expenses for the purposes of compulsory social insurance against industrial accidents and occupational diseases incurred by the policyholder in the current billing period, not accepted for offset by the territorial body of the fund on July 1 of the year of accession of the subject of the Russian Federation to the pilot project, by reducing the indicators of expenses previously reflected by them according to line 15 “Expenses for compulsory social insurance” in column 1 “At the beginning of the reporting period” and column 3 “Amount” of table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases”, as well as according to the corresponding lines in the table 3 “Expenses for compulsory social insurance against accidents at work and occupational diseases.”

Note:

The provisions of paragraph 3 of Features No. 114 must be applied when filling out the calculation in form 4-FSS, starting with the calculation for nine months of the year the subject of the Russian Federation joined the pilot project.

* * *

In conclusion, we note once again that a feature of the implementation of the pilot project is that the insured person directly receives benefits from the territorial body of the Social Insurance Fund, but submits the application and documents necessary for the assignment and payment of benefits to the employer at the place of work (service). The organization, in turn, needs to remember about the specifics of filling out the calculation in Form 4-FSS as part of the pilot project.

Order of the Federal Insurance Service of the Russian Federation dated September 17, 2012 No. 335 “On approval of the forms of documents used for the payment of insurance coverage and other payments in 2012 and 2013 in the constituent entities of the Russian Federation participating in the implementation of a pilot project providing for the appointment and payment of insurance coverage to insured persons compulsory social insurance in case of temporary disability and in connection with maternity and compulsory social insurance against industrial accidents and occupational diseases, other payments and expenses by the territorial bodies of the Social Insurance Fund of the Russian Federation.”

Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

Federal Law of May 19, 1995 No. 81-FZ “On state benefits for citizens with children.”

Order of the Federal Insurance Fund of the Russian Federation dated March 28, 2017 No. 114 “On approval of the specifics of filling out by policyholders registered with the territorial bodies of the Social Insurance Fund of the Russian Federation located on the territory of the constituent entities of the Russian Federation participating in the implementation of the pilot project, calculations for accrued and paid insurance premiums for compulsory social insurance from accidents at work and occupational diseases, as well as expenses for the payment of insurance coverage (form 4-FSS), the form of which was approved by Order of the Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381.”

Compulsory social insurance makes it possible to minimize the negative consequences of a possible change in the financial or social situation of citizens for reasons completely beyond their control. This protection system is regulated by three different funds, one of which is the Social Insurance Fund of the Russian Federation.

What is the Social Security Fund?

The Social Insurance Fund is an off-budget organization that was created to implement the compulsory insurance program. All tasks performed by such an organization are regulated by federal laws. Control is also carried out on the basis of the Budget Code of the Russian Federation.

The funds of such a fund are formed from contributions from companies acting as employers. In addition, it should also be noted additional sources of FSS filling:

• investment income;
• budget allocations;
• insurance premiums for entrepreneurs;
• other methods of cash receipts.

The allocated funds are allocated from the central budget to the regions to cover costs. Subsequently, a certain amount of money is used as financial assistance to citizens in the form of payment of incentive benefits, partial compensation payments for youth sports schools and medical and health institutions, payment for travel and vouchers for certain categories of citizens.

The concentrated volume of the fund's financial resources should not be excessive. In this situation, it is possible to overestimate the costs of production and final products, which is due to an increase in contributions for employers acting as the main payers.

In order to achieve financial stability, it is very important to correctly determine the calculation base and the size of the insurance tariff. The difficulty of making calculations is determined by the fact that accrual can be made due to various insurance premiums, the likelihood of which is determined by a number of reasons.

Moreover, some of the Fund's payments are non-insurance in nature, which makes the initial situation even more confusing.

The Regulations on the Social Insurance Fund of the Russian Federation make it possible to determine the structure and specialization of this organization. The activities of such a fund are carried out in accordance with the constitutional norms of the Russian Federation.

Any regional branch of the fund is capable of performing operational management of funds that were transferred to the organization from various sources. Funds held by a single regional branch are positioned as federal property. They are not an integral part of the regional budget and are not subject to withdrawal for subsequent spending for other purposes.

To store a certain amount of money from the Social Insurance Fund, a special bank account is opened, which can be managed exclusively by the chairman of the organization or officials who are directly subordinate to him. In the latter case, disposal of funds is possible only with the consent of the Chairman of the Fund.

Regarding the structure of the Social Insurance Fund, the following executive bodies are included in the composition of such an organization:

• Regional branches. The main task of such branches is to manage the Fund’s funds on the territory of a single subject of the Russian Federation. Regional branches serve residents in the regions.
• Central branch offices. Such executive bodies specialize in managing funds in certain sectors of the economy.
• Branches of branches. If necessary, branches can be created. The formation of additional executive bodies allows us to minimize the load on the central branches of the fund.

The Social Security Fund is headed by a chairman who acts as the chief executive.

The activities of the FSS are ensured through the work of the fund’s apparatus. The interaction of regional executive bodies is ensured by the activities of the apparatus of the bodies of the Fund of the Subjects of the Russian Federation.

A board is created directly under the foundation itself, geographically located in Moscow. To regulate the activities of regional and sectoral branches, special coordination councils are created. The Social Insurance Fund has its own official seal and is a legal entity.

Functions and controls

Contributions to the Social Insurance Fund generate a sufficient amount of money that can be used for various purposes. Payers' funds can be used to provide financial assistance to citizens. The FSS of the Russian Federation solves many problems.

Among the mandatory functions of the Social Insurance Fund is providing privileged categories of citizens with vouchers for sanatorium and resort treatment, as well as providing measures aimed at reducing injuries at work.

The procedure for managing the Social Insurance Fund is carried out with the direct participation of the Government of the Russian Federation and all-Russian trade union associations. The chairman and deputy of the fund are appointed by the Government of the Russian Federation.

The chairman of the fund has five deputies, who, if necessary, must resolve the tasks assigned to them. Among the main functions that the chairman of the FSS should perform are:

• management of the fund's activities;
• approval of financial reports on the use of funds;
• submission of budget projects;
• distribution of responsibilities between deputies;
• issuing orders within the competence of the chairman;
• identifying areas of international cooperation.

By collaborating with the Ministry of Labor and Social Development, the chairman of the Social Insurance Fund can develop proposals to improve social insurance systems. The duties of the chairman of the FSS also include the functions of opening and closing bank accounts of the central branch and regional executive bodies. If necessary, a decision may be made to write off existing balances in favor of the central branch branches of the fund.

Despite the broad powers vested in the chairman of the FSS, the procedure for managing an organization involves collective intervention. The full composition of the board includes 35 people.

If it is necessary to resolve specific issues, a representative of the board may initiate a meeting. In the absence of the chairman of the Social Insurance Fund, one of his deputies can initiate a meeting of the board.

At meetings of this type, issues related to improving social insurance programs are most often considered. It is also here that draft budgets for the Fund and the size of the insurance premium rate are developed. Special attention is paid to the control and audit activities of the organization.

Regional branches of the fund carry out registration of policyholders. For closer interaction with central executive bodies, regional branches must periodically provide reports on their activities.

The Social Insurance Fund provides payments to certain categories of citizens in the event of an insured event. The activities of such an extra-budgetary organization are regulated by a whole set of regulations. The Social Insurance Fund performs many different functions to ensure the minimization of occupational injuries. The fund's resources are generated through regular contributions from payers, which can be entrepreneurs, investors, and employing organizations. The savings of such an organization are not part of the regional budget.

The legal status of the Social Insurance Fund is determined in accordance with current federal laws. Such an organization belongs to the category of extra-budgetary, therefore, subject to the occurrence of an insured event, the Fund has the right to appoint and conduct appropriate inspections in order to identify possible violations.

When transferring insurance premiums, employees of a non-budgetary organization can check a package of documents that are directly related to insurance payments. Due to the fact that FSS funds are not part of the regional budget system, they cannot be withdrawn from a bank account.

The reporting of the Social Insurance Fund is controlled by the chairman of the organization's management. At certain intervals, the chairman of the FSS must provide a report on budget execution.

FSS is a specialized credit-type financial institution, which was created under the Government of the Russian Federation. The main task of such an organization is to manage social insurance funds.

The legal status of the Fund allows the organization to provide insurance to persons who independently provide themselves with work. Moreover, the insurance conditions are determined by certain federal laws in a particular region. Besides this, The FSS has every right to:

• provide a deferment in the payment of insurance premiums to the payer;
• initiate an appeal to the arbitration court;
• collect from insurers due to arrears of insurance premiums;
• independently appoint and conduct an examination (if necessary);
• check documents for accounting of insurance premiums.

If the payer fails to fulfill his immediate obligations to make insurance payments, penalties may be charged. A deferment is provided to the payer in accordance with the cases established by federal laws.

As a non-budgetary organization, the Social Insurance Fund must promptly inform policyholders and, if necessary, take measures to maintain financial stability. When developing tariffs for regular insurance premiums, representatives of the Social Insurance Fund must necessarily take into account the opinions of companies acting as employers.

Among the responsibilities of the Social Insurance Fund are registration of insurance procedures and maintaining a unified record of insured persons.

All available funds of the fund have a target value. The corresponding payments can only be made in certain areas of social insurance. Crediting funds to personal accounts of payers is unacceptable. To ensure control over the timeliness and procedure for accruing funds, special commissions are created at such organizations. The latter includes representatives of the administration and trade unions.

How much is the draft budget?

As for the features of forming the budget of such a project, much depends on the form of the executive body. This moment also determines the size of possible social charges. The draft budget of the Social Insurance Fund is developed at regular intervals. The total amount is formed by taking into account the sale of insurance premiums.

The projected current volume of FSS budget revenues, according to the presented project this year, will be 625,004,961.1 thousand rubles.

For comparison, it should be noted that the amount of expenses in accordance with the current project should be 622,591,281.2 thousand rubles. It was possible to obtain such data through a detailed study of a whole set of factors. The most significant of them include:

• budget message of the President of the Russian Federation;
• data from the State Statistics Committee of the Russian Federation;
• budget execution in the previous period;
• socio-economic forecast;
• main directions of budget and social policy;
• current regulations.

If we talk about the specific amount of payments for an individual policyholder, then when a fatal accident occurs at work, the family of the victim is paid monetary compensation from the Fund. The size of the one-time payment is kept at 1 million rubles.

If it is necessary to provide people with disabilities with special technical means of rehabilitation, the draft budget is determined subject to increasing the efficiency of expenditures for these purposes.

Income

The structure of FSS revenues is determined by the characteristics of a specific executive body. The budget of such a financial-type credit organization is formed in two areas - standard social insurance and insurance against industrial accidents. Contributions can be presented in the form of tax and non-tax payments. This should also include gratuitous transfers. The final budget of the Fund includes the following components:

• unified social tax;
• agricultural tax;
• fine on contributions;
• accrual of penalties for overdue periods;
• insurance contributions to the Social Insurance Fund;
• receipts of capitalized payments.

Tax revenues of the fund should also include arrears, and non-tax revenues should include revenues from property in municipal ownership. Of the additional gratuitous accruals, it is worth noting the federal budget funds for the payment of benefits in excess of the established norms. You can also add other revenues that will be included in the FSS budgets.

In the regional branches of the Fund, income is generated according to a similar principle, but with some differences. The main part of the budget here is formed by tax and non-tax revenues, as well as gratuitous transfers. The latter are formed as funds from the federal budget. Subsequently, they can be sent to the regional branches of the fund.

An additional source of the fund's internal budget for regional branches may be the balance of funds at the end of the previous year, as well as intra-budgetary revenues aimed at replenishing cash flow from the reserve of the central branch of the FSS.

Generation of income by the central office

Funds that were credited to the Fund’s account from the receipt of state property take part in the formation of income for the central apparatus. Income from the sale of equipment, interest on deposits of available funds and other sources can also be credited to the general budget of the Social Insurance Fund. This should also include other cash receipts that are provided for by regulatory legal acts.

Expenses

Expenses are funds aimed at solving financial problems. The cost structure depends on the economic and social condition of a particular region.

Funds from the FSS budget can be spent only after they have been distributed by the chairman and chief accountant. The main expense items will look like this:

• contributions to resolve issues of national importance;
• expenses on education (including retraining of personnel in various industries);
• expenses for establishing international contacts;
• payment of benefits;
• payment for travel on public transport.

Expenses associated with socio-political activities are presented in the form of payments to citizens with temporarily limited ability to work. This should also include expenses for medical or social rehabilitation.

The Social Insurance Fund is intended to finance payments to various categories of citizens subject to the occurrence of an insured event. Such an organization combines the central office, regional and sectoral branches, and branches in individual regions of the country. The draft budget of this authority is drawn up by the chairman of the organization. However, before the budget is executed, it must be approved by the Government of the Russian Federation. Additionally, another 35 people were included in the FSS board, among whom there are five deputy chairmen.

FSS income and expenses must be noted in the project, which is drawn up every year. The majority of the organization's income comes from monthly insurance premiums. They are paid by the employer for each employee. Subsequently, the required amount of money will be returned by the fund upon the occurrence of an insured event.

Their types

There are two main types of contributions that the employer undertakes to pay every month to the Social Insurance Fund. One of the payments is paid in case of temporary disability of one of the employees, as well as in the case of maternity. Another type of insurance premium provides compensation for accidents at work or due to occupational diseases. The formation of that part of the fund’s budget that provides monetary compensation to employees due to temporary working capacity is made from the following sources:

• payment of accrued fines;
• collection of penalties.

Payments to insured citizens against accidents are made through other regular payments that the employer is obliged to make to the Social Insurance Fund budget every month. Such sources include:

• mandatory insurance premiums;
• capitalized payments;
• fines collected due to late payments;
• accrued penalties;
• other types of payments that do not contradict the legislation of the Russian Federation.

Capitalized payments are received subject to the liquidation of the policyholder. Here it can be noted that mandatory insurance contributions constitute a very important part of the payments that form the Social Insurance Fund budget.

The amount of monthly contributions for temporary disability can vary from 0 to 2.9% of the total salary. When making appropriate calculations, the specifics of the benefits applied are taken into account.

The amount of insurance premiums for work-related injuries will be slightly higher. With a minimum of 0.2%, the maximum amount of such payments can reach 8.5%. The final amount of monthly payments for a specific employee will depend on which class of professional risk his type of work activity belongs to. This is determined by FSS employees after conducting an appropriate examination.

Payment procedure

The procedure for paying contributions implies the implementation of monthly transfers to the fund’s budget no later than the 15th day of the calendar month that follows the month of salary payment. If wages are accrued for January, then by February 15 the employer must calculate the required amount and deposit it into the Social Insurance Fund account.

In a situation in which the appointed payment day is a non-working day, the final payment period is the next working day that immediately follows the weekend. Making regular monthly contributions allows you to reduce the tax base of paying organizations if they work on UTII or under a simplified taxation system.

Having understood what the Social Insurance Fund does, you can easily determine the nature of monthly contributions to the budget of such an organization. Organizations, enterprises and individual citizens that actively use the labor of hired workers must legally make such payments. Deductions are made from the employer's own earnings.

However, it should be noted that the employer’s failure to pay contributions to the Social Insurance Fund does not deprive employees of the right to receive financial compensation.

If the obligation to make monthly insurance payments is not fulfilled, the policyholder may be subject to sanctions in the form of fines and penalties. In particularly difficult cases, the option of forcibly collecting funds from the violator is possible. The fine is 0.1% for each subsequent day of delay.

How to determine the amount of deductions?

The amount of monthly contributions can be calculated using a special formula.

To do this, the established percentage of deductions should be divided by 100, and the result obtained should be multiplied by the amount of salary or other payments that are equivalent to it.

Insurance premiums are charged on all types of remuneration, regardless of the source of financing. There is also no reduction in the amount of taxes and all kinds of deductions. The exception is insurance premiums for the following payments:

• severance pay upon dismissal;
• business trips;
• compensation for unused vacation;
• daily allowance;
• pension accruals;
• cash benefits.

For such payments, which are one-time or compensatory in nature, insurance contributions to the fund's budget are not charged.

The legal status of the Social Insurance Fund allows such an organization to conduct additional investigations and examinations into violations of the rules for enrollment and use of funds. The policyholder must regularly submit reports to the Social Insurance Fund. Such documentation confirms that the payer fulfills its obligations to implement monthly insurance premiums. Regular reporting must be submitted by individual entrepreneurs, as well as employing organizations that use hired labor. To submit reports, a special form 4-FSS is used, the form of which can be downloaded from the link below:

Entrepreneurs who do not employ hired workers do not have to submit a monthly report to the Social Insurance Fund.

The deadline for submitting quarterly reports in paper form is no later than the 20th day of the month following the reporting quarter. For companies with 25 or more employees, the payment report can be submitted electronically. In this case, the deadline for submitting documentation may be delayed until the 25th.

Reports on payments made are submitted to the territorial branch of the Social Insurance Fund. The number of the branch to which the payer is attached can be found on the card. The latter is completed upon registration with the fund as an insured. There are several different options for submitting reports to such an organization.

Option #1. Submit the report personally to an FSS employee

This method is the most proven. In the case of a personal visit to the regional office of the Social Insurance Fund, the possibility of situations in which the report may get lost somewhere is completely eliminated. In addition, the payer will be able to instantly answer the inspector’s questions and comment on a specific line in the completed document.

The only problem with this method is that the payer must spend personal time and nerves to submit the necessary documentation. And under certain circumstances, resolving this issue may take from several hours to one day. The most appropriate solution here is to hire an assistant who can complete the task.

Option #2. Send documentation electronically

You can send a report this way without leaving your own office. The deadline for submission has been extended by five days, which allows you to prepare all the necessary documentation without haste. However, in order to use this method, an additional agreement must be concluded between the payer and the insurer on the provision of reports in electronic form. The most problematic aspect of this method is possible technical failures, as a result of which FSS representatives may receive a report with errors. The procedure for preparing reports electronically can be found in this document

Option #3. Send report by mail

This method is also quite convenient, as it eliminates the need to waste time visiting the nearest FSS office. However, it is also possible that some errors may appear here. This is due to the fact that after receiving the report, FSS employees enter the data into the database manually. The notorious human factor cannot be completely excluded here.

To minimize the likelihood of error, it is best to resort to implementing this method only in the case of zero reporting or if I am very pressed for deadlines. The envelope must be sent by registered mail and a detailed inventory of the entire contents must be made. Such an inventory, together with the acknowledgment of delivery, will serve as supporting documents.

Penalties

If reports are not submitted to the Social Insurance Fund on time, the payer may be subject to a fine of 5% of the amount of insurance premiums. In this case, the final amount of the fine should not be more than 30 percent of the specified amount, but not less than 1000 rubles.
In case of non-payment or partial payment, the policyholder may also be subject to a fine. In this case, its size is kept at 20% of the unpaid amount of insurance premiums.

The main functions of the FSS of the Russian Federation are to ensure timely payments to certain categories of citizens. The budget of such a fund is filled with contributions from employers. Monthly transfers are made using the details of territorial executive bodies. Depending on the purpose of the payment and the specific region of the country, the FSS details may change. The purpose of payment may be different:

• insurance premiums for industrial accidents, recalculations, debt;
• insurance premiums in connection with temporary disability;
• penalties and interest;
• fine for underestimating the taxable base;
• receipts of capitalized payments;
• fine for violation of reporting deadlines.

To clarify more detailed information regarding the details of a particular FSS branch, you can contact the nearest branch or visit the official website of the fund - //fss.ru. This information is current and may be updated.

Interaction of the policyholder with the Fund

social insurance of the Russian Federation

social insurance in case of temporary

disability and in connection with maternity (VniM)

Policyholder:

Submits to the Federal Insurance Fund of the Russian Federation calculations of insurance premiums (Form 4-FSS) for 2016, including updated ones, for reporting (calculation) periods expired before 01/01/2017, in the manner in force before January 1, 2017;

Submits an application to the Federal Insurance Service of the Russian Federation for a refund of overpayment of insurance premiums transferred and received as payment of insurance premiums for VNIM (money) for the period until December 31, 2016;

Submits an application to the Federal Insurance Service of the Russian Federation for reimbursement of expenses for the payment of insurance coverage for VNiM;

Has the right, if necessary, to reconcile calculations for accrued and paid insurance premiums with the Federal Social Insurance Fund of the Russian Federation and receive a Reconciliation Certificate for calculations of fulfilled obligations until December 31, 2016;

Pays insurance premiums for VNIM to the Federal Social Insurance Fund of the Russian Federation until December 31, 2016 using the current budget classification code (KBK) - 393 1 02 02090 07 1000 160, including for December 2016, if the actual payment is made in 2016;

From 01/01/2017, pays insurance premiums for VNIM to the Federal Tax Service of Russia, including for December 2016, if the actual payment is made in 2017 to the new BCC, opened by the Federal Tax Service of Russia from January 1, 2017;

Appeals against decisions made by the Federal Insurance Fund of the Russian Federation based on the results of desk audits of calculations for insurance premiums (form 4-FSS) for 2016, including updated calculations for reporting (settlement) periods that expired before January 1, 2017, as well as decisions made based on the results checks until 12/31/2016.

Exercises control over the calculation and payment of insurance premiums for reporting (settlement) periods expired before 01/01/2017, in the manner in force before January 1, 2017, namely, conducts desk audits of calculations for insurance premiums (Form 4-FSS) for 2016, including updated calculations for reporting (settlement) periods expired before January 1, 2017 and on-site inspections for periods before 2016;

Conducts desk and on-site inspections of the correctness of spending social insurance funds on the payment of insurance benefits in accordance with Part 1 of Article 4.7 of the Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” in the manner in force until January 1, 2017;

Sends decisions to the policyholder based on the results of the desk (on-site) inspection;

Considers complaints from policyholders about inspection reports, complaints about actions (inaction) of officials of the territorial body of the FSS of the Russian Federation.

Please pay attention!

Collection of arrears in insurance premiums for VNIM, formed as of 01/01/2017, as well as based on the results of desk and on-site inspections, will be carried out by the Federal Tax Service of Russia.

Decisions on non-acceptance of expenses for payment of insurance coverage for periods before 01/01/2017;

Decisions on additional accrual based on the results of a desk audit of updated calculations submitted to the territorial bodies of the Fund for the period before 01/01/2017;

Decisions (extracts from decisions) on bringing (on refusing to bring) insurance premium payers to justice for committing a violation of the legislation of the Russian Federation on insurance premiums based on the results of consideration of on-site inspection materials for periods before 01/01/2017;

Decisions on the return of overpaid (collected) amounts of insurance premiums.

II. Interaction of the policyholder with the Federal Insurance Service of the Russian Federation and the Federal Tax Service of Russia

on insurance contributions for compulsory social insurance

in case of temporary disability

and in connection with maternity (VniM) in legal relations,

Policyholder:

Submits the calculation of insurance premiums to the Federal Tax Service of Russia no later than the 30th day of the month following the billing (reporting) period (subclause 1 of clause 1 of Article 419, clause 7 of Article 431 of the Tax Code of the Russian Federation).

The calculation form and the procedure for filling it out are approved by the Federal Tax Service of Russia in agreement with the Ministry of Finance of Russia;

Makes payment of insurance premiums for VNIM to the Federal Tax Service of Russia for the new KBK opened by the Federal Tax Service of Russia from January 1, 2017;

Submits an application to the Federal Tax Service of Russia for a refund of overpaid insurance premiums (in cash);

Conducts reconciliation of settlements with the Federal Tax Service of Russia for accrued and paid insurance premiums for obligations arising from 01/01/2017;

Appeals decisions made by the Federal Tax Service of Russia based on the results of a desk (on-site) inspection of legal relations that arose from 01/01/2017;

Submits an application to the Federal Insurance Service of the Russian Federation, including during the inter-reporting period, for reimbursement of expenses for the payment of insurance coverage;

Appeals to the Federal Insurance Service of the Russian Federation a decision made based on the results of a desk (on-site) audit of the correctness of the insured's expenses for the payment of insurance coverage.

Conducts desk audits of VNIM expenses:

1) at the request of the policyholder for reimbursement of funds for payment of insurance coverage;

2) based on information from the calculation of insurance premiums received from the Federal Tax Service of Russia;

Conducts unscheduled on-site inspections of policyholders regarding the correctness of the policyholder's expenses for the payment of insurance coverage;

Conducts, together with the Federal Tax Service of the Russian Federation, scheduled on-site inspections of policyholders regarding the correctness of the policyholder's expenses for the payment of insurance coverage;

Considers complaints from policyholders about acts of verification of the correctness of spending social insurance funds on the payment of insurance coverage, complaints about the actions (inaction) of officials of the territorial body of the Federal Social Insurance Fund of the Russian Federation.

Please pay attention!

Collection of arrears in insurance premiums for VNIM, which arose from 01/01/2017, based on the results of desk and on-site inspections due to non-acceptance of expenses, will be carried out by the Federal Tax Service of Russia.

The FSS of the Russian Federation sends to the Federal Tax Service of Russia within the framework of interdepartmental interaction:

Information on confirmation of expenses declared by the policyholder (statement of the policyholder);

Decisions on non-acceptance of expenses for payment of insurance coverage for current periods (for constituent entities of the Russian Federation in which the mechanism of direct payments has not been implemented).

Federal Tax Service of Russia:

Exercises control over the calculation and payment of insurance premiums for reporting (settlement) periods, from January 1, 2017, in the manner established by the Tax Code of the Russian Federation, namely, conducts desk audits of the unified calculation of insurance premiums in the form approved by the Federal Tax Service of Russia and carries out on-site inspections payers of insurance premiums for legal relations that arose from 01/01/2017, together with the Federal Social Insurance Fund of the Russian Federation;

Conducts reconciliation of calculations for accrued and paid insurance premiums for VNIM for fulfilled obligations since 01/01/2017;

Makes decisions on bringing (on refusing to bring) to justice for committing a tax offense based on the results of consideration of materials from desk, on-site (repeated on-site) tax audits of insurance premium payers for legal relations that arose from 01.01.2017;

Considers complaints from policyholders about inspection reports, complaints about actions (inaction) of tax authority officials.

The Federal Tax Service of Russia sends to the Federal Tax Service of the Russian Federation within the framework of interdepartmental interaction:

Information from the calculation of insurance premiums regarding the accrual of insurance premiums for VNIM (contributions, expenses of the policyholder, non-taxable amounts, reduced tariffs);

Decisions (extracts from decisions) on bringing (on refusing to bring) insurance premium payers to responsibility for committing a tax offense based on the results of consideration of materials from desk, on-site (repeated on-site) tax audits of insurance premium payers;

Information on written-off amounts of arrears, penalties and penalties for insurance premiums on grounds that arose after 01/01/2017.

In accordance with which the powers to administer insurance premiums are transferred from 01/01/2017 to the tax authorities. In the article we will consider the procedure for interaction between the policyholder, the Social Insurance Fund and the Federal Tax Service during the transition period.

General provisions on the calculation and payment of insurance premiums

The Tax Code has been supplemented with new provisions establishing the legal regulation of the rules for calculating and paying insurance premiums, including in the Social Insurance Fund for compulsory social insurance in case of temporary disability and in connection with maternity (VNiM), as well as the implementation of functions for the administration of these payments by tax authorities .

A new chapter 34 “Insurance contributions” has been introduced into the Tax Code, which establishes:

• object and base for insurance premiums;
• amounts not subject to insurance premiums;
• tariffs, including reduced ones;
• uniform form and deadlines for reporting;
• procedure and terms for payment of insurance premiums.

In addition, it is possible to offset expenses incurred by payers of insurance premiums for the payment of social insurance benefits in accordance with the legislation of the Russian Federation against the payment of insurance premiums (clause 2 of Article 431 of the Tax Code of the Russian Federation). It should be noted that in accordance with paragraph 3 of Art. 5 of Federal Law No. 243-FZ, the effect of clause 2 of Art. 431 of the Tax Code of the Russian Federation is limited until December 31, 2018 inclusive.

Thus, in regions of the Russian Federation that have not switched to “direct payments” of insurance coverage for VNIM, the principle of the offset mechanism for paying insurance premiums remains until December 31, 2018 inclusive.

The functions of monitoring and ensuring the fulfillment of the obligation to pay insurance premiums are transferred to the tax authority from 01/01/2017. Therefore, control over the correctness and timeliness of payment of insurance premiums, ensuring the fulfillment of the obligation to pay insurance premiums will be carried out in accordance with the procedure established by the Tax Code of the Russian Federation.

At the same time, the FSS retained the authority to administer the costs of paying insurance coverage for VNIM.

Checks on the costs of paying insurance coverage for VNIM, declared by the policyholder in the calculation of insurance premiums submitted to the tax authority, will be carried out by the territorial body of the Social Insurance Fund in the manner established by Federal Law No. 125-FZ, based on information received from the tax authority to the Social Insurance Fund.

Interdepartmental exchange of information between the Social Insurance Fund and the tax authority, including regarding the income, expenses, and test results declared by the policyholder, will be carried out in accordance with Procedure No. ММВ-23-1/11@/02-11-10/06-3098П.

Thus, from January 1, 2017, the tax authorities will be the administrator of insurance premiums, including VNIM in terms of income. The administration of expenses for the payment of insurance coverage for VNiM is retained by the Social Insurance Fund.

Interaction of the policyholder with the Social Insurance Fund and the Federal Tax Service until 01/01/2017

Due to the fact that policyholders are switching to paying insurance premiums in accordance with the new procedure, the FSS issued an Information Letter “Interaction of the policyholder with the FSS of the Russian Federation and the Federal Tax Service of the Russian Federation on legal relations that arose before December 31 and from January 1, 2017,” which explained the procedure actions of the policyholder during the transition period.

Based on the above instructions, policyholders (budgetary institutions) must:

• submit to the Social Insurance Fund calculations of insurance premiums (in Form 4-FSS) for 2016, including updated ones, for reporting (calculation) periods that expired before 01/01/2017, in the manner that was in effect before January 1, 2017;
• submit to the Social Insurance Fund an application for the return of overpayments of insurance premiums transferred and received in payment of insurance premiums for compulsory social insurance in the event of VNiM for the period before December 31, 2016;
• submit an application to the Social Insurance Fund for reimbursement of expenses for payment of insurance coverage;
• if necessary, reconcile calculations for accrued and paid insurance premiums with the Social Insurance Fund and receive a statement of reconciliation of calculations for fulfilled obligations by December 31, 2016;
• pay insurance premiums to the Social Insurance Fund before December 31, 2016 according to the current budget classification code (KBK) 393 1 02 02090 07 1000 160, including for December 2016, if the actual payment of contributions is made in 2016.

Additionally, the letter noted that from January 1, 2017, insurance premiums will be paid to the Federal Tax Service, including for December 2016, if the actual transfer of funds will be carried out in 2017.

We believe that similar actions (in terms of reconciliation of calculations and payment of necessary payments and reporting) should be performed in relation to insurance contributions for compulsory pension and health insurance. In other words, reporting in the RSV-1 Pension Fund form for 2016 must be submitted in the manner valid until January 1, 2017.

Let us remind you that the deadlines for submitting reports to the Pension Fund and the Social Insurance Fund are established by clause 9 of Art. 15 of Federal Law No. 212-FZ. They depend on the way the report is presented.

Until January 1, 2017, the FSS carries out its control functions: Based on the results of control activities, the FSS sends decisions to the policyholder based on the results of the desk (on-site) inspection, and also considers complaints from policyholders about inspection reports, complaints about the actions (inaction) of officials of the territorial body of the FSS.

Please note

Collection of arrears in insurance premiums for VNIM, formed as of 01/01/2017, as well as based on the results of desk and on-site inspections, will be carried out by the Federal Tax Service.

The FSS will also send to the Federal Tax Service as part of interdepartmental cooperation:

• decisions on non-acceptance of expenses for payment of insurance coverage for periods before 01/01/2017;
• decisions on additional accrual based on the results of a desk audit of updated calculations submitted to the territorial bodies of the fund for the period before 01/01/2017;
• decisions (extracts from decisions) on holding (on refusing to bring) insurance premium payers liable for violation of the legislation of the Russian Federation on insurance premiums based on the results of consideration of on-site inspection materials for periods before 01/01/2017;
• decisions on the return of overpaid (collected) amounts of insurance premiums.

Interaction of the policyholder with the Social Insurance Fund and the Federal Tax Service from 01/01/2017

The actions of the policyholder from 01/01/2017 are determined by the provisions of Chapter. 34 of the Tax Code of the Russian Federation, which comes into force from the specified date.

In accordance with Art. 431 of the Tax Code of the Russian Federation during the year, based on the results of each calendar month, policyholders calculate and pay insurance premiums. As before, the amount of insurance premiums for a calendar month must be paid no later than the 15th day of the next calendar month (clause 3 of Article 431 of the Tax Code of the Russian Federation). It is transferred in rubles and kopecks (clause 5 of Article 431 of the Tax Code of the Russian Federation). At the same time, the payment order for the transfer indicates a new BCC opened by the Federal Tax Service on January 1, 2017.

Due to the fact that insurance premiums will be paid to the Federal Tax Service from January 1, 2017, an application for a refund of the overpayment should be submitted to the tax authorities.

By virtue of clause 7 of Art. 431 of the Tax Code of the Russian Federation, policyholders will be required to submit calculations for insurance premiums no later than the 30th day of the month following the billing (reporting) period to the Federal Tax Service:

• at the location of the organization;
• at the location of separate divisions of the organization that accrue payments and other remuneration in favor of individuals.

Please note that reporting on insurance premiums will be submitted using new forms that will replace the current calculations for insurance premiums RSV-1 and 4-FSS. The form, formats and procedure for submitting calculations for insurance premiums are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

In the Letter of the Federal Tax Service of the Russian Federation dated July 19, 2016 No. BS-4-11/12929@ “On reporting on insurance premiums,” tax department specialists explained that the new reporting form has optimized the composition of indicators identifying the employee and the employer, and has reduced unnecessary and duplicate indicators.

In accordance with the prepared project, the calculation of insurance premiums includes:

• front page;
• sheet “Information about an individual who is not an individual entrepreneur”;
• Section 1 “Summary of the obligations of the payer of insurance premiums”;
• Appendix 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section. 1;
• Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance” to section. 1;
• appendix 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation” to section. 1;
• Appendix 4 “Decoding of payments made from funds financed from the federal budget” to section. 1;
• a number of applications necessary for the application of reduced insurance premium rates;
• Section 2 “Summary data on the obligations of insurance premium payers of heads of peasant (farm) farms”;
• Appendix 1 “Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) farm” to section. 2;
• Section 3 “Personalized information about insured persons.”

In addition to the calculation of insurance premiums submitted to the tax office, policyholders making payments to personnel working under employment contracts will have to submit:

1) reporting to the Pension Fund in the form of:

• monthly information about insured persons in the SZV-M form. The deadline for submitting information is no later than the 15th day of the month following the reporting month (currently no later than the 10th day) (subclause “d”, clause 4, article 2 of the Federal Law of July 3, 2016 No. 250-FZ) ;
• report on the length of service of each employee for whose remuneration insurance premiums are calculated (an annual report that must be submitted no later than March 1 of the year following the reporting year) (clause “c”, paragraph 4, article 2 of Federal Law No. 250 dated 07/03/2016 -FZ);

2) reporting to the Social Insurance Fund in the form of a calculation of accrued and paid insurance premiums for injuries, as well as expenses for the payment of insurance coverage. Currently, the FSS has prepared a draft of a new reporting form submitted by payers of insurance premiums for injuries. It practically duplicates section. II of the current form 4-FSS, approved by Order of the FSS of the Russian Federation dated February 26, 2015 No. 59. Based on Art. 24 of Federal Law No. 125-FZ, reporting is submitted on paper - no later than the 20th day of the month following the reporting period. In the form of an electronic document - no later than the 25th day of the month following the reporting period.

Let us remind you that from 01/01/2017 the Federal Tax Service:

• exercises control over the calculation and payment of insurance premiums for reporting (settlement) periods in the manner established by the Tax Code of the Russian Federation. Conducts desk audits of the unified calculation of insurance premiums in the form approved by the Federal Tax Service, and carries out on-site audits of insurance premium payers for legal relations that arose from 01/01/2017, together with the Federal Tax Service;
• takes into account the obligations of the payer of insurance premiums for VNIM from January 1, 2017;
• carries out reconciliation of calculations for accrued and paid insurance premiums for VNIM for fulfilled obligations from 01/01/2017;
• makes decisions on bringing (on refusing to bring) to justice for committing a tax offense based on the results of consideration of materials from desk, on-site (repeated on-site) tax audits of insurance premium payers for legal relations that arose from 01.01.2017;
• considers complaints from policyholders about inspection reports, complaints about actions (inaction) of tax authority officials.

The Federal Tax Service sends to the Social Insurance Fund as part of interdepartmental cooperation:

• information from the calculation of insurance premiums regarding the accrual of insurance premiums for VNIM (contributions, expenses of the policyholder, non-taxable amounts, reduced tariffs);
• decisions (extracts from decisions) on bringing (on refusing to bring) insurance premium payers to justice for committing a tax offense based on the results of consideration of materials from desk, on-site (repeated on-site) tax audits of insurance premium payers;
• information on written-off amounts of arrears, penalties and penalties for insurance premiums on grounds that arose after 01/01/2017.

Since January 1, 2017, the FSS has been conducting:

1) desk audits of expenses for VNIM contributions:

• at the request of the policyholder for reimbursement of funds for the payment of insurance coverage;
• based on information from the calculation of insurance premiums received from the Federal Tax Service;

2) conducts unscheduled on-site inspections of policyholders regarding the correctness of the policyholder’s expenses for the payment of insurance coverage;

3) jointly with the Federal Tax Service, conducts scheduled on-site inspections of policyholders regarding the correctness of the policyholder’s expenses for the payment of insurance coverage;

In addition, the fund considers complaints from policyholders regarding inspection reports on the expenditure of social insurance funds on the payment of insurance coverage, complaints about the actions (inaction) of officials of the territorial body of the Social Insurance Fund.

Let us briefly formulate the main conclusions.

1. Starting from January 1, 2017, the tax authorities will be the administrator of insurance premiums, including VNIM in terms of income. The administration of expenses for the payment of insurance coverage for VNiM is retained by the Social Insurance Fund. As the revenue administrator, the FSN will exercise control over the correctness of the calculation and payment of insurance premiums in accordance with the procedure established by the Tax Code of the Russian Federation.
2. Before January 1, 2017, policyholders must reconcile settlements with the Pension Fund of Russia and the Social Insurance Fund for accrued and paid insurance premiums. If necessary, submit an application for a refund of the overpayment of insurance premiums for compulsory social insurance in the event of VNIM for the period until December 31, 2016.
3. In 2017, policyholders are required to submit reports on accrued and paid insurance premiums for 2016 to the Pension Fund of the Russian Federation and the Social Insurance Fund in the manner and within the time limits established by Federal Law No. 212-FZ. Starting from the first quarter of 2017, reporting on insurance premiums is submitted to the Federal Tax Service.

Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against industrial accidents and occupational diseases.”

The procedure for interaction between the branches of the Social Insurance Fund of the Russian Federation and the departments of the Federal Tax Service for the constituent entities of the Russian Federation, approved. heads of the Federal Tax Service of the Russian Federation and the Social Insurance Fund of the Russian Federation 07/22/2016 No. MMV-23-1/11@/02-11-10/06-3098P.

Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.”

Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

S. Valova, editor of the magazine “Budgetary Institutions: Audits and Inspections of Financial and Economic Activities”

Interaction with the Social Insurance Fund: before and after December 31, 2016 (Mukhin V.)

Article posted date: December 16, 2016

From January 1, 2017, the Federal Tax Service will become the administrator of insurance premiums. In what order should payments be made to the Social Insurance Fund, including contributions accrued on the December salary? It will also be important to figure out how to clarify your obligations for “old” contributions and reconcile calculations.

Perhaps, since the beginning of 2017, the change in the procedure for administering and paying insurance premiums to extra-budgetary funds, including the Social Insurance Fund, is the most high-profile and widely discussed event. One can argue for a long time about whether this innovation will turn out to be for the benefit or harm of policyholders. However, strictly speaking, this will change little. Therefore, you first need to figure out how to painlessly switch to paying contributions according to the new rules.

Currently, policyholders interact with the Social Insurance Fund for two types of social insurance:
- for compulsory social insurance in case of temporary disability and in connection with maternity;
- on compulsory social insurance against accidents at work and occupational diseases.
The policyholder's responsibilities include timely payment of premiums and submission of appropriate reports. Until December 31, 2016, these rules remain unchanged:
- for reporting (calculation) periods that expired before January 1, 2017, a single calculation for “sickness” and “accident” contributions is submitted to the Social Insurance Fund (in Form 4 - Social Insurance Fund, approved by Social Insurance Fund Order No. 59 of February 26, 2015) ;
- both “sickness” and “accident” contributions are paid to the Social Insurance Fund.
Also, if necessary, calculations of accrued and paid insurance premiums are reconciled with the Social Insurance Fund. An application is also submitted to the FSS for the return of overpayments of contributions transferred for the period until December 31, 2016. In addition, policyholders apply to the FSS for reimbursement of expenses for the payment of insurance coverage.

From January 1, 2017, the situation changes dramatically. Law No. 212-FZ of July 24, 2009, which before that date regulated the procedure for paying contributions, including for sickness insurance, is no longer in force. But the Tax Code, by Law of July 3, 2016 N 243-FZ (hereinafter referred to as Law N 243-FZ), included a new chapter. 34 "Insurance premiums". It establishes the object and base for insurance premiums, amounts not subject to contributions, tariffs, including reduced ones, a uniform form and deadlines for reporting, the procedure and deadlines for paying insurance premiums. And the Law of July 3, 2016 N 250-FZ introduced changes to a number of laws, which are also related to the transfer of powers to administer insurance premiums to tax authorities.
Regarding the interaction of policyholders with the Social Insurance Fund, the following important points should be noted.
Firstly, the Social Insurance Fund retained full responsibilities for administering contributions for compulsory social insurance against industrial accidents and occupational diseases. Therefore, in 2017, you will need to pay “unfortunate” contributions and submit reports on them, as before, to the Social Insurance Fund. Only the reporting form will change, which is due to the “exclusion” of calculations for “sickness” contributions from it. The new form 4 - FSS was approved by Order of the FSS dated September 26, 2016 N 381.
Secondly, the administration of expenses for the payment of insurance coverage for “hospital” insurance is also retained by the Social Insurance Fund. That is, the tax authorities will control the payment of contributions, and the FSS will check the costs of paying insurance coverage for sickness insurance, as well as make decisions on the allocation of funds for the payment of insurance coverage, and the non-acceptance of expenses for the payment of insurance coverage. That is, the FSS will conduct desk audits upon the policyholder’s application for reimbursement of funds for the payment of insurance coverage, as well as unscheduled on-site inspections (based on information from the calculation of insurance premiums received from the Federal Tax Service) regarding the correctness of the policyholder’s expenses for the payment of insurance coverage.
Thus, from January 1, 2017, the policyholder must:
- submit calculations for insurance premiums (with the exception of “accident” contributions) to the Federal Tax Service. This must be done no later than the 30th day of the month following the billing (reporting) period (clause 1, clause 1, article 419 of the Tax Code, clause 7, article 431 of the Tax Code);
- contributions for “sickness” insurance should be paid to the Federal Tax Service for the new CBC;
- submit an application for a refund of overpayment of insurance premiums (in money) to the Federal Tax Service;
- reconciliation of calculations for accrued and paid insurance premiums for “hospital” insurance for obligations arising from January 1, 2017, should be carried out with the Federal Tax Service;
- submit an application, including during the inter-reporting period, for reimbursement of expenses for the payment of insurance coverage to the Social Insurance Fund;
- appeal the decision made based on the results of a desk (on-site) audit of the correctness of the policyholder's expenses for payment of insurance coverage to the Social Insurance Fund.

"Transitional" provisions

In connection with the transfer of the administration of “sickness” contributions “into the hands” of the Federal Tax Service, policyholders have questions about how to report on contributions for 2016, since the date of submission of annual reports falls on January 2017? No less relevant is the question of the procedure for paying contributions accrued on the December salaries of employees. In this part, the situation was clarified by the FSS in Letter dated August 17, 2016 N 02-09-11/04-03-17282. Officials indicated that contributions for 2016 must be reported according to the “old” rules. That is, the calculation in Form 4 - FSS, which combines calculations for “sickness” and “accident” insurance (approved by FSS Order No. 59 of February 26, 2015), must be submitted to your FSS department. “Updates” for periods that expired before January 1, 2017 must also be submitted to the Social Insurance Fund.
As for paying contributions from the December salary, it all depends on when they are paid:
- until December 31, 2016, both “sickness” and “accident” contributions are paid to the Social Insurance Fund;
- from January 1, 2017, contributions for “accident” insurance must be paid to the Social Insurance Fund, and for “sick leave” - to the Federal Tax Service for the new KBK.
In conclusion, let us note one more point. The territorial bodies of the FSS are responsible for transmitting to the tax authorities information about the amounts of arrears, penalties and fines for insurance premiums for sickness insurance, formed as of January 1, 2017. The collection of this arrears will be carried out by the Federal Tax Service.