Application for reimbursement of FSS expenses

Employers are responsible for transferring insurance contributions to the Social Insurance Fund. If the amount of expenses exceeds the contribution amount, the organization can apply for reimbursement. This right does not depend on the taxation system, and is also available in any billing period.

In order to apply for reimbursement of funds from the Social Insurance Fund, you must fill out a special form. There is a strict template, which is indicated in the letter of the Social Insurance Fund dated December 7, 2016. You can fill out applications either manually or on a computer.

Remember! The document must contain the following information:

• the head of the territorial body of the Social Insurance Fund to which the request is sent;
• title of the application;
• all information about the employer. The application must indicate registration numbers, address, and name of the organization;
• amount of reimbursed expenses. It is important to indicate the exact amount including kopecks;
• details of the bank account to which the transferred funds must be received;
• name and details of the financial institution where the applicant’s account is maintained.

The application form is signed by the head of the organization, enterprise and the chief accountant, and then stamped.

ATTENTION! Look at the completed sample application for reimbursement of FSS expenses:

How to fill out a calculation certificate

When applying for the allocation of money to pay insurance coverage, you must provide a certificate of calculation.

It should contain the following information, which is taken for reporting period:

• the amount that the FSS policyholder owes for the entire reporting period. Here both the beginning and the end of the period are considered;
• the amount of accrued insurance premiums, the amount must be indicated for the last three months;
• insurance premiums, listed additionally;
• cash, which were spent but not taken into account;
• the amount of financial resources that were accrued by the territorial bodies of the Social Insurance Fund as reimbursement of expenses;
• contributions that were overpaid by the organization and returned in the future;
• the amount of funds that were allocated for compulsory insurance in the last three months;
• all insurance premiums that were transferred by the organization over the past three months;
• the amount of the policyholder's debt that has been written off.

For the policyholder, there is nothing new in the procedure for filling out the calculation certificate compared to previous forms.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.

What documents need to be submitted to the Social Insurance Fund for reimbursement?

In 2019, managers of organizations and enterprises may be faced with the problem of where they need to apply for reimbursement of benefits. When submitting an application to the Social Insurance Fund, you will need to provide a package of documents approved by regulations.

These include:

• a completed application form for insurance reimbursement;
• a complete report on all benefits paid to employees and funds transferred to the budget.

Important! All benefits paid to employees must be documented.

Copies of the following documents are attached as confirmation:

• a certificate of early registration; in such a situation, the woman is paid benefits if she consulted a doctor earlier than 12 weeks;
• When paying funeral benefits, a certificate f. 33, issued by the civil registry office upon registration of death;
• When applying for child benefits and a lump sum payment at birth, it is necessary to provide a birth certificate and certificate. In addition, the second parent must present a certificate from work stating that he did not receive benefits;
• when paying for temporary disability benefits, it is provided sick leave.

The same applies to sick leave for pregnancy and childbirth, which is paid on the basis of sick leave.

Watch the video. Reimbursement of benefits from the Social Insurance Fund:

What expenses will be reimbursed by the Federal Social Insurance Fund of the Russian Federation in 2019 according to a certificate?

Attention! The organization has the right to apply to the Social Insurance Fund for reimbursement of expenses incurred if they were higher than the contributions.

In 2019, the Social Insurance Fund reimburses companies for the following payments:

• payments for employee disability that occurred temporarily due to illness;
• benefits for pregnancy and childbirth, as well as for child care up to 1.5 years;
• funeral benefit.

It is important to remember that not all benefits are fully compensated by the Social Insurance Fund. For example, maternity benefits are returned to the employer in full, but when calculating sickness benefits, the first three days are paid by the employer.

Reduction of insurance premiums for benefits

The organization may reduce the amount of monthly contributions. This is provided for in Article 431 Tax Code. When making a payment to the Social Insurance Fund, the employer can independently deduct from the amount the costs incurred to pay benefits to its employees.

Please note! Such benefits will include:

• for pregnancy and childbirth;
• with early registration for pregnancy (up to 12 weeks);
• at the birth of children;
• maternity benefits for women with children under 1.5 years of age;
• in case of temporary disability due to illness;
• for burial.

This simplifies the process of an organization receiving compensation from the Social Insurance Fund by deducting this amount from the next insurance premium. But, if the amount of payments exceeds the amount of the required contribution, then the manager must contact the Social Insurance Fund.

Why is this document important: By submitting an application, you can reduce your accident contributions towards the company’s expenses to improve the working conditions of employees, including the cost of a special assessment.

What people often get wrong: They forget to attach documents confirming the amount of expenses to the application, which delays the decision-making process.

Until July 31 inclusive, companies can submit an application to the Federal Social Insurance Fund of the Russian Federation with a request to reimburse part of the funds spent on improving working conditions. For example, for a special assessment, mandatory medical examinations, and the purchase of a first aid kit. But the fund will reimburse expenses only as long as it has funds left to do so. Therefore, you need to hurry up and submit your application as soon as possible.

How to draw up an application so that the fund accepts it the first time, and what documents to attach to it, you will learn from the article.

To offset which expenses do you need an application?

Important detail

You can submit an application for reimbursement of expenses up to July 31 inclusive. But the fund recommends not to delay it, since there may be no funds left.

Reimburse from the Federal Social Insurance Fund of the Russian Federation not only the costs of the special assessment, which this year became mandatory for all companies without exception, but also other amounts spent on labor protection. You will find the entire list below.

Expenses that can be offset against injury contributions

1. Costs for special assessment of jobs. It has been mandatory for all employers since 2014. You can conduct a special assessment later. But only if the employer conducted workplace certification before 2014 and its results are still valid.

2. Cost of occupational safety training. The fund will reimburse the costs of training for managers of small businesses, employees of companies with up to 50 people, and directors of government agencies.

3. Purchase of workwear and safety footwear for employees engaged in harmful and dangerous work. They will only reimburse the costs of purchasing protective equipment within the limits of free issuance.

4. Expenses for mandatory medical examinations. These amounts are reimbursed provided that employees are engaged in harmful and dangerous work. In addition, the costs of pre-trip inspections of drivers are reimbursed.

5. Buying first aid kits. They reimburse expenses for medical products that are necessarily included in first aid kits (Order of the Ministry of Health and Social Development of Russia dated March 5, 2011 No. 169n).

The Fund can allocate funds both for already incurred expenses and for future ones. You have the right to reduce your injury contributions by the allocated amount. The fund does not return anything in real money.

As for the amount of reimbursed expenses, they have a limit - in 2014, 20 percent of contributions for injuries for 2013, reduced by the amount of accident benefits (clause 2 of the Financial Security Rules, approved by order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n). For companies that did not apply for such compensation in the previous two years and with up to 100 employees, the maximum amount of compensation may be higher - 20 percent of the amount of contributions for 2011–2013, reduced by accident benefits. But not more than the amount of contributions for 2014.

How to fill out an application

There is no special form for the application, so some regional offices of the FSS offer recommended forms. If your department has developed such a form, then it is better to take it. If your department does not offer an application form, then compose it in any form. We have provided a sample below that takes into account all the requirements of local funds.

To the manager

State institution - regional office

FSS of the Russian Federation for the Republic of Mari El

Ivanova L. V.

From Limited Liability Company "Vega"

INN 1215024123 / KPP 121501001

Registration number 1234567898

Address: Republic of Mari El, Yoshkar-Ola,

st. Voznesenskaya, 73

Ref. No. 98 from 07/04/2014

STATEMENT

on financial support for preventive measures

In accordance with the order of the Ministry of Labor dated December 10, 2012 No. 580n, I request permission financial support preventive measures to reduce industrial injuries and occupational diseases of workers in the form of expenses for a special assessment of workplaces and mandatory medical examinations in accordance with the presented financial support plan in the amount of 40,000 (Forty thousand) rubles. 00 kop.

Expenses do not exceed 20 percent of insurance premiums accrued in 2013. I request that the allocated funding be allowed to be counted against the insurance premiums assessed in 2014 for compulsory social insurance against industrial accidents and occupational diseases.

I undertake to ensure the intended use of funds and document the validity of the expenses incurred in quarterly reports in the prescribed form submitted to the State Institution - the regional branch of the Social Insurance Fund of the Russian Federation for the Republic of Mari El.

As of the date of this statement, the company has no arrears in insurance premiums from accidents to the Social Insurance Fund.

Application:

1. Plan for financial support in 2014 for preventive measures to reduce industrial injuries and occupational diseases of workers.

2. A copy of the collective agreement.

3. A copy of the list of measures to improve the working conditions and safety of workers, developed based on the results of a special assessment of working conditions.

4. A copy of the manager’s order to create a commission to conduct a special labor assessment.

5. A copy of the civil contract with the company that will conduct a special assessment of jobs.

6. A copy of the list of employees for whom periodic medical examinations are required.

7. A copy of the agreement with the medical organization.

8. A copy of the license of the medical organization.

General Director of Vega LLC Petrov Petrov I. V.

The application is drawn up on paper. Specify in it exactly what expenses you want to count towards contributions, as well as their amount. In addition, list the documents you are enclosing with your application. The fund makes a positive decision on reimbursement of expenses only if the company has no debts on “unfortunate” contributions (clause 10 of the Financial Security Rules, approved by order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n). Therefore, before submitting an application, it is worth requesting a certificate from the fund about the status of settlements. Once you receive it, you will be convinced that there are no debts. Then the application can immediately inform you that as of the date of its submission the company has no arrears.

What documents to attach to the application

All documents that confirm the amount of expenses and the need for labor protection measures must be attached to the application.

Financial support plan. Regardless of what expenses you intend to reimburse from the fund, a plan for financial support for preventive measures in 2014 must be attached to your application. The form of such a document is given in the appendix to the order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n. In the plan, list the expenses that the company will have in this year and which you want to reimburse from the fund. For example, if you are planning to conduct a special assessment of working conditions and have already entered into a contract with a third-party company, then reflect its cost in the plan.

A copy of the list of measures to improve working conditions. This is the second mandatory document. There is no special form for it. Typically, measures to improve working conditions that the company carries out annually are included in the collective agreement. Or you can issue an order from the manager every year, in which he lists the planned activities. A copy of such an order (extract from the collective agreement) must be submitted to the FSS office along with the application.

A complete list of measures to improve the working conditions of employees is given in the order of the Ministry of Health and Social Development of Russia dated March 1, 2012 No. 181n. This is, for example, carrying out a special assessment at workplaces, purchasing a first aid kit, training in occupational safety and health, etc. Note that not all expenses that are included in the list of improving working conditions can be reimbursed from the fund. The order does not specify whether it is necessary to list measures for which expenses cannot be reimbursed. It will not be a mistake if you reflect only what can be reimbursed. In addition to the plan and list of activities, you must attach papers confirming the amount of reimbursed expenses. Each type of expense will have its own paperwork.

What documents are needed to confirm the amount of expenses?

It depends on the type of expenses that you want to offset against your contributions, which other documents you need to attach to your application. Let's list them.

Expenses for special assessment. Attach to your application copies of the order to create a commission to conduct a special assessment of working conditions and an agreement with a third-party company. The contract must specify how many jobs the third-party company will evaluate.

Expenses for mandatory medical examinations. You will need copies of the following documents: a list of employees for whom examinations are required, an agreement with a medical organization, its license.

Expenses for an office first aid kit. List of purchased medical products. What a first aid kit should consist of is stated in the order of the Ministry of Health and Social Development of Russia dated March 5, 2011 No. 169n.

Submit copies of all additional documents to the head of the company for signature. The copies must also be stamped with the organization's seal.

When will the inspectors decide on compensation?

Important detail

The fund must consider your application within 10 working days if the amount of your contributions for 2013 did not exceed 8 million rubles. Otherwise - 18 working days.

How long it takes for the fund to consider the application depends on the amount of injury contributions accrued for 2013. If it falls within 8 million rubles, the inspectors will make a decision within 10 working days. If it exceeds 8 million rubles, then your fund will need to coordinate the decision with the Federal Social Insurance Fund of the Russian Federation. And then the maximum period will be 18 working days.

The fund's specialists will send their decision by regular mail within three working days after its adoption. But you can find out whether the fund has agreed to reimburse expenses earlier - on the website of your regional branch of the fund. Officials are required to display each application on the website, as well as inform applicants about its consideration (clause 7 of the Financial Security Rules, approved by order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n).

Dear policyholders, we remind you that August 1 The deadline for submitting an application for financial support for preventive measures to reduce industrial injuries and occupational diseases is expiring.

Within the framework of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases,” every bona fide policyholder can receive funding for the prevention of industrial injuries in the amount of up to 20% of the amount of their insurance premiums.

To date, about 1,170 employers in the republic have received funding permits for a total amount of more than 160 million rubles. In total, this year the regional branch of the Fund plans to allocate more than 285.5 million rubles to reduce pro-risks.

Ensuring labor safety is the responsibility of the employer at the enterprise; it is provided for by the Labor Code. In fulfilling their obligations, policyholders incur very significant costs, and this, unfortunately, becomes the main obstacle. To encourage employers to reduce the level of injuries and occupational diseases of workers, the Social Insurance Fund provides the opportunity to reimburse the costs of preventive measures to reduce industrial injuries from the amounts of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases. That is, the company can return 20% of the amounts of unused insurance premiums, but the use of these funds is exclusively for the intended purpose.

Based on the results of 2017, the largest share of funds was allocated to:

For sanatorium and resort treatment of workers engaged in work with harmful production factors - 32.1% (88.4 million rubles);

For the purchase of personal protective equipment -31.1% (RUB 85.6 million);

To carry out mandatory periodic medical examinations of workers engaged in work with harmful production factors -26.6% (RUB 73.2 million)

To conduct a special assessment of working conditions - 8.2%) (22.4 million rubles).

Social Insurance Fund funds for preventive measures are actively used in injury-prone enterprises and industries - these are mines, oil production, metallurgical, machine-building enterprises, agriculture, construction, and transport.

In 2017, a significant amount of funds were allocated to finance preventive measures by enterprises in the following industries:

Mechanical engineering and metalworking - 71.4 million rubles;

Mining extraction - 50.6 million rubles;

Construction industry - 18.1 million rubles;

Petrochemical industry - 16.9 million rubles;

Transport services - 15.0 million rubles;

Education - 10.9 million rubles;

Agriculture - 10.4 million rubles;

Healthcare - 8.9 million rubles.

If you have any questions, please contact the State Institution - the regional branch of the Social Insurance Fund of the Russian Federation for the Republic of Bashkortostan at the address: Ufa, st. Sochinskaya, 15, room 113, room 121 or by phone: 255-95-32, 255-95-33. All necessary information is posted on the website of the Regional Branch of the Fundr02. fss. ru Please note that applications are also accepted through the Unified Portal of State and Municipal Services.

From the beginning of 2017, the Order of the Federal Tax Service of Russia came into force, approving new order calculation and reporting on paid insurance contributions to the budget of the Social Insurance Fund (hereinafter referred to as the SIF). These norms provide for the administration by tax authorities of paid contributions (pension, temporary disability, pregnancy and childbirth). In this regard, the provision of reports is transferred to the tax office, and all insurance premiums are included in a single calculation form.

What remains under the control of the FSS? The fund continues to administer and receive reports on contributions from accidents and occupational diseases. Therefore, a new version of form 4-FSS has been introduced.

Despite the fact that compensation for the costs of paying benefits has been carried out by tax authorities since 2017, the FSS retained the functions of checking the expenditure of paid insurance premiums.

In the article we will consider in detail the cases when you should contact the Social Insurance Fund and the tax office, what documents will be needed, what application forms and certificates have been entered, and whether it is possible to reduce insurance premiums.

What documents need to be submitted to the Social Insurance Fund for reimbursement?

It is useful to remember that the article describes the most common situations and does not take into account many subtleties and nuances. To solve your specific problem, get legal advice through the online consultant form or by phone: To call an extension number, after dialing the number, upon hearing the dial tone, press the asterisk “*” and dial the extension.

In 2018, organizations may face confusion: in what cases and to which body to apply for reimbursement of benefits.

The policyholder submits a package of documents to the Social Insurance Fund for compensation when the occurrence of temporary disability arose before December 31, 2016.

The latest regulations approve the following list of documents:

1. Application for the allocation of funds for compensation of insurance coverage.
2. A calculation containing data on contributions paid to the budget and benefits paid to employees.
3. Copies of documents proving the validity of the funds spent on social security. These include:

• sick leave (temporary disability, pregnancy and childbirth);
• birth certificates and certificates (one-time allowance for the birth of a child, child care allowance);
• certificates from the place of work of the child’s other parent (confirms the absence of receipt of maternity and child care benefits at the place of work of the second parent);
• death certificate (funeral benefit);
• certificate of registration in the early stages of pregnancy (allowance for registration up to 12 weeks).

New certificate-calculation from 2017

Replaced the previous form 4-FSS new form reporting - Help-calculation. It is included in the package of documents for receiving compensation in 2017.

Its development is associated with changes in the procedure for reporting on insurance premiums. Since administration has been transferred to the tax authorities since 2017, the Social Insurance Fund no longer receives reports on the transfer of funds to the budget. Therefore, a document was needed in which the policyholder could reflect all the data on contributions.

But the Social Insurance Fund will not just agree with the figures reflected by the policyholders in the Calculation Certificate. According to the regulations, the FSS has the right to request confirmation from the tax authorities.

It is worth noting that there is no approved form for the Certificate of Calculation in any legislative act. This suggests that the policyholder has the right to draw it up independently, based on Order of the Ministry of Labor No. 585n dated October 28, 2016.

The following indicators should be reflected in the calculation certificate:

• the amount of debt on insurance premiums at the beginning/end of the billing period;
• accrued amount of contributions;
• additional accrued amount of contributions;
• the amount of expenses not taken into account;
• compensation received from the Social Insurance Fund;
• the policyholder's funds spent on social benefits, etc.

However, the FSS, in an internal letter, provided lower-level departments with a sample of the Calculation Certificate.

Application for reimbursement

As in the case of the Certificate-Calculation form, there is also no legally approved application form for reimbursement. In the same letter, the FSS recommended a single form of application. It is also published on the websites of FSS branches throughout the country.

Thus, the application standardly contains information about the policyholder (name, legal address, insurance registration number), bank details for receiving compensation and the amount of funds required.

The text of the sample application itself states that it is provided simultaneously with two applications:

• Help-calculation.
• Explanation of expenses for payment of benefits.

Reimbursement period

According to Article 4.6 of Law No. 255-FZ dated December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity,” the territorial body of the Social Insurance Fund, based on the received package of documents, is obliged to transfer the necessary funds to the insurer’s account within a period of time - before the expiration of 10 calendar days. days. The starting point of the period is the date of submission of documents. However, in accordance with paragraph 4 of this article, the Social Insurance Fund department can carry out an on-site inspection in order to determine the validity of the specified expenses in the application. At this stage, the FSS department has the right to request additional supporting documents.

Based on the results of the audit, the fund pays the funds or provides the policyholder with a reasoned refusal within three working days.

Please note that the policyholder has the right to appeal the decision to refuse to pay insurance compensation by going to court.

Reduction of insurance premiums for benefits

Article 431 of the Tax Code provides for the possibility of reducing the amount of the monthly contribution. When determining the amount of payment to the budget, the policyholder has the right to deduct expenses incurred for the payment of benefits to employees:

• for temporary disability;
• for pregnancy and childbirth;
• registered before 12 weeks of pregnancy
• at the birth of a child;
• for child care upon reaching one and a half years of age;
• for burial.

Thus, the policyholder makes it easier to compensate for his social security costs by reducing the size of the next contribution. If the amount of the policyholder’s payment exceeds the amount of the contribution, then you will have to contact the Social Insurance Fund.

When submitting to the tax authority, the policyholder reflects expenses in the relevant sections and appendices of the new unified reporting form, which is already submitted to the tax authority.

If the amount of benefits exceeds accrued contributions

It was discussed above what affects the reduction in the size of the policyholder’s monthly contribution. But a situation arises when the contribution is greater than the expenses incurred. Then the policyholder has two ways to develop the situation, indicated by tax legislation:

• The right to offset the received excess amount against future contributions (if it fits within the current billing period);
• The right to receive a refund when contacting the Social Insurance Fund department with the appropriate package of documents.

Despite the fact that the change in legislation has designated the tax authorities as the administrator of insurance premiums, the application should be submitted to the territorial social insurance fund (this procedure is determined by Law No. 255-FZ of December 29, 2006).

Reimbursement of expenses to the Social Insurance Fund in 2017 for 2016

An appeal for reimbursement of social security expenses that occurred before January 1, 2017 determines the following procedure for the actions of the policyholder and the Social Insurance Fund.

The policyholder submits the following documents to the relevant territorial department of the Social Insurance Fund:

• Application for a refund of social security expenses or offset against a future period until 12/31/16.
• Calculation of insurance premiums according to f. 4-FSS for 2016 (if necessary, updated calculation forms for periods up to 2017).
• Copies of all documents confirming expenses.

The FSS department checks the received package and, if necessary, can carry out an on-site inspection. Based on the results, makes a decision on the return or offset of the insured's expenses. But all these actions relate to periods before 01/01/2017.

As part of interdepartmental interaction, the Social Insurance Fund department provides the relevant Federal Tax Service Inspectorate with information on the policyholder about:

• non-acceptance of expense amounts for periods before 01/01/2017;
• additional accrual of contributions based on the results of inspections carried out until 01/01/2017;
• holding the policyholder liable for an offense in the relevant area of ​​legislation based on the results of on-site inspections before 01/01/2017;
• the decision taken to return previously paid insurance premiums.

Refunds after January 1, 2017

If the policyholder's application to the Social Insurance Fund is related to expenses incurred for periods starting from 01/01/2017, then the list of documents to be submitted changes. The package includes:

• Application for the return of funds spent on social security.
• Breakdown of Social Security Expenses.

Upon receipt of the application, the FSS department carries out desk audit submitted expense information. Can carry out on-site unscheduled inspections. During the consideration of the application, the fund requests from the Federal Tax Service the information from the unified reporting form provided by the policyholder. This is how a counter-check of data on social security expenditures takes place.

Based on the results of the audit, the fund department sends the result of the decision to the tax office in the form of:

• confirmation of the declared expenses for payment to the policyholder;
• failure to accept the expenses specified in the application for offset.

After this, the Federal Tax Service fills out an application for a refund and submits it to the appropriate territorial body of the Federal Treasury. After processing the documents, funds are transferred to the policyholder's account (within three working days).

In the case of crediting funds against future periods, the tax officer uses an internal document to reflect the resulting overpayment in the client’s card. When subsequent contributions are calculated, the amounts will be offset automatically (if necessary, with the possible formation of an underpayment of the current contribution).

It is important for the policyholder to remember that if the amount accepted for offset does not coincide with the amount of the contribution, it will be necessary to pay the difference within the period established by law.

It is worth noting that within the framework of the new procedure for interaction between the taxpayer, the FSS department and the tax policyholder, the insurer can apply for compensation to the relevant Federal Tax Service inspectorate. In this case, the Federal Tax Service Inspectorate transfers information about the received application to the Social Insurance Fund department. On this basis, the fund carries out the same control actions as in the case of personal receipt of a package of documents. Wherein on-site inspection may be joint with representatives of tax authorities.

Along with information about the policyholder’s need to return the funds, the Federal Tax Service Inspectorate transfers the relevant data from the unified reporting form to the Social Insurance Fund department for making a decision. The subsequent stages of action coincide with the case when the policyholder applies to the Social Insurance Fund.

The Federal Tax Service has the right to make decisions on holding the taxpayer accountable for the offense committed. This information is also brought to the attention of the FSS.

In fact, it now does not matter to the policyholder which body to submit an application for reimbursement of social security expenses incurred. The developed procedure for interaction between the two structures established a clear flow of documents and exchange of information between them.

In the era of electronic interaction, one must assume that such data exchange can occur almost instantly. But the future will tell.

Conclusion

Procedure for the policyholder in case of reimbursement of funds spent on benefits. If expenses arise in the period before 01/01/2017:

• Submit documents to the FSS department.
• Pass a background check.
• Receive funds into your account.

If the payment of benefits occurred from 01/01/2017:

• Submit a unified form for calculating insurance premiums to the Federal Tax Service.
• Submit a package of documents to choose from: the Social Insurance Fund department, the Federal Tax Service body.
• The FSS will request data from the Federal Tax Service reports.
• Wait for the test results.
• Receive funds into your account or receive a decision on offset against a future contribution.
• If the decision is negative, at the request of the Federal Tax Service, an additional payment of the contribution must be made.

In both cases, the policyholder has the right to reduce the amount of the future contribution by the amount of benefits, and also decide what will be more profitable: to make a set-off or receive a refund.

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Application for reimbursement of FSS expenses: form 2018 (free download)

Articles on the topic

If the amount of payment costs social benefits more than the amount of contributions, the company can apply to the Social Insurance Fund for reimbursement of expenses. This can be done without waiting for the end of the reporting period and under any tax regime. You just need a special application. Application for reimbursement of FSS expenses form 2018 and sample (can be downloaded for free) - in this article.

Application form for reimbursement of FSS expenses: form 2018

To reimburse the costs of benefits, you must submit an application to the fund. Previously, there was no special form for such an application; regional branches of the fund sometimes posted recommended samples on their stands and websites on the Internet. Now you can use a special document form - the FSS recommended it in a letter dated 12/07/16 No. 02-09-11/04-03-27029.

Application for reimbursement of FSS expenses: form 2018 (free download)



Application for reimbursement of FSS expenses 2018: sample

Policyholder details . In the application, indicate the name and address of the organization, registration number in the Social Insurance Fund, subordination code, tax identification number, checkpoint of the organization, location address.

Amount to be reimbursed . Indicate in the application the amount you plan to reimburse in words with kopecks. Here, indicate the details of the account where the fund should transfer the money (TIN, KPP, BIC, OKTMO and other details). The personal account number is indicated only by organizations that have such an account with the Federal Treasury.

Signatures . The application must be signed by the director and Chief Accountant(if any) or a representative by proxy. If the form was issued by a representative, then you must indicate in the application the series and number of his passport, by whom and when the document was issued. Enter the details of the power of attorney in the line below.

Sample application for reimbursement of funds from the Social Insurance Fund in 2018



The application for reimbursement of FSS expenses must be accompanied by a statement of calculation with a transcript and documents confirming the payment of benefits.

www.gazeta-unp.ru

Sample of a certificate of calculation in the Federal Social Insurance Fund of Russia in 2018

In what cases is a settlement certificate issued by the Federal Social Insurance Fund of Russia in 2018? Is such a certificate required? Here is a sample certificate for reimbursement with a transcript.

The principle of reimbursement of funds from the Social Insurance Fund in 2018

Insurers for compulsory social insurance in case of temporary disability and in connection with maternity (organizations and individual entrepreneurs) pay benefits to employees both at their own expense (for the first 3 days of the employee’s illness) and at the expense of the Social Insurance Fund (in other cases). By the amount of benefits paid at the expense of the Social Insurance Fund, policyholders reduce insurance premiums in favor of the Social Insurance Fund (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). However, if the costs of benefits exceed the accrued contributions, then policyholders can apply to the Social Insurance Fund for reimbursement of expenses incurred (clause 3 of Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 9 of Article 431 of the Tax Code of the Russian Federation).

From contributions to compulsory social insurance in case of temporary disability and in connection with maternity, the Social Insurance Fund reimburses:

• hospital benefits;
• benefits related to the birth of a child (for example, maternity benefits, child care benefits up to 1.5 years);
• funeral benefits.

Benefits associated with the birth of a child and funeral benefits are fully financed by the Russian Federal Social Insurance Fund. Hospital benefits The organization pays employees:

• either partly at your own expense, and partly at the expense of the FSS of Russia;
• or only at the expense of the Russian Social Insurance Fund.

Set of documents 2018

In order for the FSS to allocate funds for the payment of insurance coverage (benefits), it is necessary to submit the required documents to the territorial body of the FSS based on the results of the quarter or any month of 2018 (Order of the Ministry of Health and Social Development dated December 4, 2009 No. 951n):

• a written statement in the form recommended in the letter of the FSS of Russia dated December 7, 2016 No. 02-09-11/04-03-27029, with two attachments:
  – certificate of calculation (Appendix 1);
  – breakdown of expenses;
• copies of documents confirming the validity of expenses (for example, sick leave);
• other documents upon request of the FSS branch.

You can download the calculation certificate form in Excel format.

How to fill out a certificate

The 2018 sample calculation certificate combines data for the reporting period, namely:

• the amount of the insurer's debt (FSS) for insurance premiums at the beginning and end of the reporting (calculation) period;
• the amount of accrued insurance premiums, 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 Social Insurance Fund to reimburse expenses incurred;
• the amount of returned (credited) overpaid (collected) insurance premiums;
• the amount of funds spent for the purposes of compulsory social insurance, including for the last three months;
• the amount of insurance premiums paid, including for the last three months;
• the amount of the insured's debt written off.

You can download a sample of a completed calculation certificate using a specific example. In 2018, using this certificate, the organization reimbursed the costs of benefits from the Federal Social Insurance Fund of Russia.



Download the completed sample certificate in Excel format.

Download an application with a transcript for compensation from the Social Insurance Fund in 2018.

FSS: reimbursement of expenses

The FSS resolved this issue in Letter No. 02-09-11/04-03-27029 dated December 7, 2016, where it proposed specific application forms, including for such a case. A variant of the corresponding form is presented at the beginning of the Letter and is referred to as “Application for the allocation of necessary funds for the payment of insurance coverage.”

The proposed format defines a new procedure for reimbursement of benefits (costs) from the Social Insurance Fund and has been used by policyholders since 2017. It also contains a link to Article 4.6 of Federal Law No. 255 of December 29, 2006, which confirms the policyholder’s right to reimbursement of these expenses.

It follows from this that the employer, having paid sick leave to his employee, has the right to compensate for expenses incurred in connection with this from the Social Insurance Fund. For this purpose, the accounting department prepares a package of the following basic documents:

• the application format proposed by the FSS;
• certificate - calculation (needed to compensate for expenses for periods starting from 2017);
• calculation of contributions paid (necessary for compensation of funds for the period up to 2017);
• paid sick leave, other additional documents justifying expenses.

With the exception of the application and calculation, both originals and copies of the specified documents can be submitted. As part of the listed documentation, the application is the key document. Its page form involves detailing the amounts of benefits and a mandatory indication of the amount of compensation. It is used more often by policyholders as a standard sample.

Review of the application, decision making and refund takes 10 days ( Federal Law No. 255 of December 29, 2006, Art. 4.6). The countdown starts from the day the package of documents is submitted along with the application. The established period may be extended if the FSS initiates a desk (on-site unscheduled) inspection. Its purpose is to control and certify the accuracy of the calculations made for benefits.

During control by the Social Insurance Fund, the policyholder must confirm documented payments made for certificates of incapacity for work and other social expenses. The final decision on the appeal will be made after the inspection. It may be positive - then the FSS reimburses the policyholder. Otherwise, the fund must provide the obligated person with a justified refusal within 3 days. The policyholder has the right to appeal a negative decision through the court.

How to correctly write an application for compensation for sick leave

The application form recommended by the FSS obliges the policyholder to comply with a number of rules when writing. You can find it on the official website of the FSS and its territorial branches. The form is standard. Involves an appeal by the policyholder to the head of the regulatory body. Contains mandatory positions: details of the applicant, registration number in the Social Insurance Fund, amount to be reimbursed.

A personal account is recorded by an organization if it has such an account with the Federal Treasury. The applicant's stamp is affixed if available. The application is endorsed by the head of the organization (separate unit). Signing of the application by the chief accountant is not necessary; a signature is affixed if he is present. It is not allowed to submit an application with errors in the details.

Example 1. Example of filling out an application for the allocation of compensation for payment of insurance coverage

LLC "Project", being the insurer, in order to reimburse social expenses for the period up to 2017, applied to the Social Insurance Fund with an application. The application format proposed by the FSS in Letter No. 02-09-11/04-03-27029 dated 12/07/2016 was used. In accordance with the recommended standards, the application is addressed to the head of the Social Insurance Fund. The text contains the required information:

• data, details of the applicant (name of the limited liability company - “Project”, its registration number in the Social Insurance Fund, INN, KPP, subordination code);
• location of the legal entity - Lesnaya street, 20/3;
• the requested amount of compensation is three hundred fifty thousand rubles /350,000 rubles/;
• Bank details for transferring compensation.

The application was endorsed by the director of Project LLC.

Since reimbursement of social expenses is required for the period up to 2017, a calculation of the contributions paid is attached to the application.