Help calculation when applying for allocation. Reimbursement of benefits from the FSS
The procedure for filling out a calculation certificate according to the form from the letter of the FSS of Russia dated 07.12.2016 No. 02-09-11 / 04-03-27029. How to return from tax contributions to social security and receive a refund from the FSS.
Question: LLC needs to reimburse the costs to the FSS for the payment of insurance coverage. There is a debt for the territorial body of the Fund at the beginning of the billing period (01/01/2017) for 2016, also due to insurance coverage costs. For reimbursement of expenses for 2016, an application to the FSS will be submitted separately. And the application for reimbursement of expenses for 2017 will be for the amount of expenses of 2017, reduced by the expenses of 2016. In this regard, the question is: and in the certificate-calculation submitted when applying for the allocation of funds, is it necessary to display the debt of 2016 in the line "Debt to the territorial body of the Fund at the beginning of the billing period" and "Debt to the territorial body of the Fund at the end of the billing period" ? or put in line 11 - "0", and in line 10 - the amount of expenses in 2017 (excluding debt for the TF for 2016)?
Answer: At present, there is no regulated procedure for filling out a calculation certificate according to the form from the letter of the FSS of Russia dated 07.12.2016 No. 02-09-11 / 04-03-27029. Fund specialists recommend filling it out according to the same rules as the previous report in form 4-FSS. Therefore, fill in the certificate-calculation with a cumulative total from the beginning of the year. At the same time, put dashes in lines 1 and 11. Indeed, from 01/01/2017, the administrator of contributions to compulsory social insurance in case of temporary disability and in connection with motherhood has changed. So, it is not necessary to display in the reference-calculation for 2017. debt to the Fund at the end of 2016. An example of filling out a reference-calculation is given below in a detailed answer.
Rationale
How to return social insurance contributions from tax and receive a refund from the FSS
Documents in the FSS for reimbursement of overspending
First determine the amount of the overspending. To do this, subtract the amount of expenses from the amount of assessed contributions. In example 1 above, the difference was 22,000 rubles. (223,300 rubles - 245,300 rubles). Expenses exceed the amount of insurance premiums. The company has the right to apply to the FSS for a refund of 22,000 rubles. or set off in the Federal Tax Service against future payments on contributions (clause 9, article 431 of the Tax Code of the Russian Federation).
List of documents
To be reimbursed for benefits, submit to the FSS office:
- - written statement;
- - reference-calculation;
- - breakdown of expenses;
- - copies of documents that confirm the validity of expenses;
- - other papers at the request of the fund department (check the list with your FSS department).
The specialists of the Ministry of Health and Social Development approved the list of documents for reimbursement of benefits in order No. 951n dated 04.12.2009 (hereinafter - List No. 951n). The application forms, reference-calculation, breakdown of expenses of the FSS were given in a letter dated 07.12.2016 No. 02-09-11 / 04-03-27029.
How to fill out an application to the FSS, see the Salary magazine, 2017, No. 5. And what to write in the calculation certificate, we will consider in more detail. The procedure for filling it out causes difficulties for accountants.
Reference-calculation - cumulative total from the beginning of the year
There is no officially approved reference-calculation form in the FSS. There is only one recommended form. Her FSS form was cited in Appendix 1 to the letter dated 07.12.2016 No. 02-09-11 / 04-03-27029. The letter does not explain how to fill in the certificate-calculation. Fund specialists recommend filling it out according to the same rules as the previous report in form 4-FSS.
Fill in the certificate-calculation of the cumulative total from the beginning of the year. In the certificate, you must provide indicators for the last three months. How to show these months, consider the example 2 below.
Example 2
FSS reimbursement. Help-calculation
Let's continue example 1. The accountant of Azimut LLC accrued benefits in January - July for a total of 245,300 rubles, of which:
- in January - June - in the amount of 228,100 rubles;
- July - 17,200 rubles.
The amount of accrued contributions amounted to 223,300 rubles, of which:
- for January - June - 199,100 rubles;
- July - 24,200 rubles.
How to fill out a calculation certificate for an application to the FSS for reimbursement of expenses?
Solution
The accountant filled out a calculation certificate in the recommended form from Appendix 1 to the letter of the FSS of the Russian Federation dated 07.12.2016 No. 02-09-11 / 04-03-27029.
In line 2, the accountant indicated the total amount of accrued contributions for January - July. It amounted to 223,300 rubles. In line 3, he showed the amount of insurance premiums only for July - 24,200 rubles. (sample 2 below).
In line 10, the accountant reflected the debt for the FSS branch - 221,100 rubles. (223,300 rubles - 245,300 rubles - 199,100 rubles). The FSS will return only the excess costs - 22,000 rubles. (221,100 rubles - 199,100 rubles).
On line 12, the accountant has included the benefit costs. For temporary disability benefits - no benefits for the first three days, which are paid by the company at its own expense. In line 13, he showed the allowance accrued in July - 17,200 rubles.
In line 16, the accountant indicated the total amount of contributions paid for January - July. It amounted to 199,100 rubles.
In line 17, he reflected the amount of insurance premiums for July - 21,800 rubles.
Insurers under compulsory social insurance in case of temporary disability and in connection with maternity pay benefits both at their own expense (the first 3 days of the employee’s illness) and at the expense of the Social Insurance Fund (in other cases). Of course, if they are not located in the regions participating in the pilot project.
Insurers reduce their social insurance payments by the amount of benefits paid (clauses 1, 2, article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 2 of article 431 of the Tax Code of the Russian Federation). If social insurance costs exceed accrued contributions, policyholders can apply to the FSS for a refund (clause 3, article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 9, article 431 of the Tax Code of the Russian Federation).
Help-calculation in the FSS 2019
In order for the FSS to make a decision to allocate funds to the insured for the payment of insurance coverage, it is necessary, following the results of the quarter or any month of 2019, to submit to the territorial body of the FSS a set of documents, which should contain (Order of the Ministry of Health and Social Development dated 04.12.2009 No. 951n):
- written statement of the insured;
- reference-calculation;
- breakdown of expenses at the expense of the FSS for each type of benefit;
- copies of documents confirming expenses.
The form of the Calculation Certificate is given in Appendix 1 to the Application for the allocation of the necessary funds for the payment of insurance coverage (FSS Letter No. 02-09-11 / 04-03-27029 dated 07.12.2016).
The calculation certificate for reimbursement from the FSS in 2019 in Excel format can be downloaded from the link below:
reference-calculation in the FSS 2019: (free of charge)
How to fill out a Help-calculation in the FSS
Reference - the calculation submitted when applying for the allocation of funds for the payment of insurance coverage, includes the following indicators for the reporting period:
- the amount of the insured's debt (FSS) for insurance premiums at the beginning and end of the reporting (calculation) period;
- the amount of insurance premiums accrued for payment, including for the last three months;
- the amount of additional accrued insurance premiums;
- the amount of expenses not accepted for offset;
- the amount of funds received from the territorial bodies of the FSS in compensation for expenses incurred;
- the amount of returned (offset) overpaid (recovered) insurance premiums;
- the amount of funds spent for the purpose of compulsory social insurance, including for the last three months;
- the amount of paid insurance premiums, including for the last three months;
- the amount of the written-off debt of the insured.
There is nothing new in filling in the Help-calculation for the insured. Similar data were previously provided in Table 1 of Section I of Form 4-FSS, which has lost since 2017.
In 2018, companies are still eligible to recover expenses they incur while paying employee benefits. But now you don’t need to take 4-FSS, it is replaced by a calculation certificate. A form, a sample of filling out a certificate-calculation for reimbursement of the FSS in 2018 and the necessary clarifications - in this article.
Help-calculation FSS 2018: form (download)
Pension, medical and social contributions are controlled by the Federal Tax Service, not funds. However, the issues of reimbursement of expenses for benefits, as before, are dealt with by the FSS. The procedure for reimbursement of expenses has changed dramatically, henceforth companies are not required to submit the old volume calculation 4-FSS to the fund. This document now replaces the calculation certificate (Order of the FSS dated October 28, 2016 No. 558n). The Social Insurance Fund recommended her in a letter dated 07.12.2016 No. 02-09-11 / 04-03-27029.
You can download the form and sample of filling in the FSS 2018 calculation certificate from the links below.
The help-calculation form for FSS reimbursement in 2018 is quite simple, consists of one page. But it will be required to give a breakdown of expenses (Appendix 2 to letter No. 02-09-11 / 04-03-27029). The fund needs these papers to reconcile the accrued, paid contributions and the cost of benefits. If the numbers converge and there is an excess of benefits over contributions, the fund will return the money to the organization.
Do not be surprised if the FSS specialists ask you to submit two calculation certificates in order to reimburse the cost of benefits. Readers of "UNP" faced such a requirement. In particular, the Moscow region branch itself added new lines to the calculation certificate form. For example, line 12 asks for benefit costs to be broken down quarterly. They also require you to write the period for which the company wants to reimburse expenses.
The fund asked the company for two certificates - one in its modified form, the second - on the form from the letter of the fund. We asked the regional branch and the federal FSS how to respond to this.
Attention! The company has the right not to use the forms modified by the fund, but to draw up a statement of calculation according to the letter of the FSS dated 07.12.2016 No. 02-09-11 / 04-03-27029. She must be accepted.
The certificate form can be supplemented, it is not strict, the fund's specialists said. In the Moscow Region branch, it is recommended to draw up a certificate as suggested by the branch. If he has the right data, you will be paid out faster.
The company has the right not to use the forms modified by the branch, but to draw up a statement of settlement according to letter No. 02-09-11 / 04-03-27029. She must be accepted.
Submitting your own form is not safe. The FSS clarified that policyholders are not entitled to change it on their own. Therefore, if FSS specialists ask you for two certificates, you have the right to refuse. The requirement is redundant. The Fund is obliged to reimburse benefits under one certificate, the FSS confirmed.
A sample of filling out a certificate-calculation for reimbursement to the FSS in 2018
How to fill out a calculation certificate in the FSS in 2018 (sample)
The reference-calculation should include indicators for the reporting period. In particular, the form must reflect the amounts:
- the organization's debt to the FSS;
- contributions to be paid for the last three months;
- expenses that the fund did not accept for offset;
- contributions accrued by the fund;
- funds received from the FSS for reimbursement;
- refunded funds as an overpayment;
- spending on benefits for the last three months;
- debt for which the fund has lost the right to collect.
All of the above indicators were previously reflected in Table 1 of Section 1 of Form 4-FSS. Therefore, there should be no difficulties when filling out the form.
In line 2 of the column "Line code" you must indicate the amount of social insurance contributions, in line 12 - the amount of accrued benefits. Those contributions that were paid in 2018 must be reflected in line 16 of the column "Amount".
Breakdown of expenses in the FSS sample 2018
In addition to the reference-calculation, the organization will need to submit a breakdown of expenses to the fund. This document is similar to the data in Table 2 of Form 4-FSS. It reflects benefits by type. For example, due to the disability of an employee, maternity, children, etc. Moreover, in column 5 it is necessary to indicate the amounts of those benefits that are reimbursed only from the federal budget. For example, payment for days off that are provided to the parents of a disabled child.
Reference-calculation for reimbursement of benefits from the Social Insurance Fund in 2019 is a mandatory document for reimbursement of benefits from the Social Insurance Fund in Russia. The form, sample and instructions for filling out the document are in our article.
Form of reference-calculation for reimbursement of benefits to the FSS in 2019
The reference-calculation is submitted when applying for the allocation of funds for reimbursement of benefits from the social insurance fund for periods starting from January 1, 2019.
Payers of contributions for compulsory insurance in case of temporary disability and in connection with motherhood compensate for part of the costs of benefits from the FSS.
There are two options for how this can be done:
- reduce the debt on insurance premiums (clauses 1, 2, article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 2 of article 431 of the Tax Code of the Russian Federation)
- reimburse expenses (clause 3, article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 9, article 431 of the Tax Code of the Russian Federation).
If the second option is preferable for the employer, then a certificate of calculation must be submitted to the FSS.
A set of documents for reimbursement of benefits from the FSS
The list of documents provided to the FSS for reimbursement of expenses incurred depends on the allowance.
We remind you that the Social Insurance Fund compensates the employer's expenses for benefits:
- on temporary disability
- related to the birth of a child (including registration in early pregnancy)
- for burial
The FSS covers the costs of some benefits in full. For example, benefits for pregnancy and childbirth, for caring for a child up to 1.5 years old, burial of the FSS.
Sick leaves are compensated only starting from the fourth day of the employee's incapacity for work. The first 3 days - at the expense of the employer.
In accordance with the Order of the Ministry of Health and Social Development of December 4, 2009 No. 951n, the payer of insurance premiums must submit the following set of documents for reimbursement of benefits:
- application (approved by the letter of the FSS of Russia dated 07.12.2016 No. 02-09-11 / 04-03-27029)
- reference-calculation
- breakdown of expenses (Appendix 2 to the FSS letter)
- copies of documents confirming expenses
Application form for reimbursement of expenses from the FSS download
Download help-calculation form
Download the expense breakdown form (Appendix 2 to the letter of the FSS dated December 7, 2016 No. 02-09-11 / 04-03-27029)
How to fill out a certificate in 2019: step by step instructions
The rules for filling out the reference-calculation are as follows. The policyholder indicates in the document on an accrual basis:
- Step 1- its debt to the FSS at the beginning and at the end of the period
- Step 2– contributions payable, including the last three months
- Step 3– additional accrued contributions (if any)
- Step 4- expenses not taken into account
- Step 5- Contributions refunded or credited
- Step 6– funds spent for the purposes of compulsory social insurance, including the last three months
- Step 7- contributions paid to the FSS, including the last three months
- Step 8- the debt that the FSS wrote off to the insured
Now you know how to fill out a certificate. See an example of filling.
Download step-by-step instructions for filling out in the section Insurance premiums.
A sample of filling out a certificate-calculation for the reimbursement of benefits to the FSS in 2019
Below we correct an example of filling out a certificate for 2019 (it is also called an interim calculation certificate for the FSS in 2019). Help - this is Appendix 1 to the application for the allocation of funds for insurance coverage.
As part of the package of documents submitted by the insured to cover the difference that exceeded the contributions accrued under the OSS, the insured must fill out and submit to the FSS a reference-calculation. Consider what kind of document it is, what information it carries, and in what form it should be executed in the current reporting period.
FSS: structuring benefits
Where the FSS pilot project does not operate, the payment of benefits in case of temporary disability and maternity is made by the insurers both from their own funds (for the first three days of illness) and from the funds of the Social Insurance Fund (for the remaining days of illness and for other types of benefits, in including pregnancy and childbirth).
The insured, having paid the employee the total amount of accrual on the sick leave, for the part paid at the expense of the Social Insurance Fund, reduces the amount of insurance premiums transferred. However, in cases where the costs of paying social insurance benefits for the reporting period exceed the accrued amounts of insurance premiums, the insured has the right to apply to the Fund with an application for reimbursement of the funds paid (clauses 2, 9 of article 431 of the Tax Code of the Russian Federation, clauses 1, 2, 3 article 4.6 of Law No. 255-FZ) by providing the necessary documents.
The excess of payments of hospital benefits over the amount of insurance premiums is reflected by the insured in line 120 of the "Calculation of insurance premiums" of the corresponding reporting period. Expenses are shown in Appendix 3 to Section 1 of the same Calculation. The IFTS, having received the Calculation, transmits the information received to the FSS.
Help FSS: what is it
The FSS calculation certificate is an information and settlement document, similar in structure to the 4-FSS report, which was submitted by policyholders until 2017 (in a certain part it duplicates table 1 of section 1 of the previous report and is similar to it in terms of filling). The certificate contains information on all payments of benefits and contributions made in the reporting period.
The FSS certificate is not an independent report, and has the status of an attachment to the main document - an application for the allocation of funds for the payment of security to insured persons. It is presented when applying for a refund for periods starting from 01/01/2017 (for earlier periods, Calculation 4-FSS can be submitted).
The form and the principle of filling out the calculation certificate were brought to the attention of policyholders by the Letter of the FSS No. :
the debt of the insured (FSS) arising from insurance premiums - is indicated as of the beginning and end dates of the reporting period;
insurance premiums accrued for payment, including indicators for the last three months;
additional accrued insurance premiums;
expenses not accepted for offset;
funds received as reimbursement for expenses incurred by the insured from the territorial body of the FSS;
insurance premiums returned (offset) to the insured as overpaid (recovered);
funds spent by the insured for the purpose of compulsory social insurance (including indicators for the last three months);
insurance premiums paid by the insured (including in the last three months);
debt written off from the insured.
For example, in the 1st quarter, the insured accrued 15,000 rubles. insurance premiums, while in February sick leave was paid in the amount of 10,000 rubles, in March - 7,000 rubles. The certificate will reflect the debt of the Fund in the amount of 2000 rubles. - the amount to be reimbursed.
Package of documents
According to the Order of the Ministry of Health and Social Development No. 951n dated December 4, 2009, the insured submits a set of documents to compensate for the difference in payments made. In order for the documents to be accepted for consideration, and the FSS to make a decision on the reimbursement of funds spent by the insured on the payment of disability and maternity benefits, it is necessary to provide a package of documents, which includes:
duly executed application (accepted for consideration only on paper);
Help-calculation in the FSS of Russia (a sample of 2018 can be found at the end of the article);
a breakdown of the expenses incurred at the expense of the FSS (when filling out, the data are indicated separately for each of the provided types of reimbursable benefits);
photocopies of documents through which the expenses incurred by the insured are confirmed.
Terms of reimbursement
After the insured has provided the FSS with the necessary documents, including the statement-calculation completed in the prescribed manner, the Fund checks and considers the applicant's documents. If there are no violations and all the required documents are provided, the Fund makes a positive decision, a copy of which is sent to the tax authority. The term for the allocation of funds to the insured is 10 calendar days (from the date of submission of the package of documents)
As a general rule, after this period, if a positive decision is made, the insured must receive compensation. However, this applies only to those cases when, when checking the information reflected in the calculation certificate and other documents, the Fund did not have any questions for the applicant. If, when considering an application for reimbursement of sums insured, discrepancies or violations in the reporting are revealed, the insurer may appoint an additional audit (“camera room” or field), and in this case it will be possible to receive the refundable amount only after its official completion (clause 3 and 4, article 4.6 of Law No. 255-FZ).