How to fill out Table 5 (formerly Table 10) of the 4-FSS report - rules and sample

Reporting

Employers are required to inform the Social Insurance Fund about the special assessment carried out (clause 18, paragraph 2, Article 17 of Law No. 125-FZ dated July 24, 1998), and show the final data in the 4-FSS reporting.

Reporting to the Social Insurance Fund for the 1st quarter of 2021 is submitted as before:

• companies that are legal entities;
• Individual entrepreneurs and individual entrepreneurs paying income under GPC agreements, which contain a condition on the payment of contributions to the Social Insurance Fund for accidents (for “injuries”).

For the 1st quarter of 2021, the same form 4-FSS is used (Appendix No. 1 to Order of the FSS of the Russian Federation dated September 26, 2016 N 381) as in 2021 - it has not yet changed. Therefore, you won’t have to study the new rules, but you need to reliably fill out the information on the SOUT, which many policyholders had not previously included, since the assessment was simply not carried out.

Let us remind you that fines are applied for failure to carry out a special assessment; they can be imposed by labor inspectors supervising employers during an inspection, on the basis of Article 5.27.1 of the Code of Administrative Offences.

The deadlines for submitting Form 4-FSS (after the end of the reporting quarter) are as follows:

• until the 20th day of the next month, if the form is submitted on paper;
• until the 25th day of the next month, if the report is sent to the Fund electronically.

The special assessment in 4-FSS is shown in one of the report tables - table 5.

Deadlines for receiving a decision on financial support from the Social Insurance Fund?

1. for policyholders for whom the amount of insurance premiums accrued for 2014 is up to 8,000.0 thousand rubles inclusive - within 10 working days from the date of receipt of the full set of documents (the decision is made by the territorial body of the Social Insurance Fund);
2. in relation to policyholders for whom the amount of insurance premiums accrued for 2014 is more than 8,000.0 thousand rubles - the decision is made by the territorial body of the FSS after agreement with the FSS: the territorial body of the FSS, within 3 working days from the date of receipt of the documents, sends them to approval by the FSS. The FSS approves the submitted documents within 15 working days from the date of their receipt. The decision is formalized by order and sent to the policyholder within 3 working days. You can check information on the progress of consideration of an application for financing preventive measures to reduce occupational injuries on the official website of your territorial body of the Social Insurance Fund.

Special assessment in the 4-FSS report

Until 2021, many organizations and individual entrepreneurs delayed carrying out SOUT. However, the law on special assessment dated December 28, 2013 No. 426-FZ established strict deadlines that forced most employers to enter into agreements with specialized companies and carry out the required activities. The employer must retain a report on the SOUT.

Conducted a special assessment - reflect it in 4-FSS. If not, the report contains columns that need to be filled out in this case as well. If you have previously carried out assessment procedures, and in the 4th quarter of 2021 you were forced to carry out an unscheduled inspection, then the report will reflect the information from the unscheduled inspection report.

To reflect the special assessment in 4-FSS, Table 5 is filled out, where all the results are entered.

Can they refuse funding?

Yes they can. If:

1. the policyholder has arrears in the payment of insurance premiums, penalties and fines that have not been paid on the day the policyholder submits an application to the territorial body of the Social Insurance Fund at the place of its registration;
2. the submitted documents contain false information;
3. if the funds provided by the FSS budget for financial support of preventive measures for the current year have been fully distributed;
4. when the policyholder submits an incomplete set of documents.

How to reflect a special assessment in the calculation of 4-FSS

To fill out, use the information from the working conditions assessment report. The special assessment of working conditions in 4-FSS is entered on the first line (under code 1) of Table 5. This is the last page of the calculation.

How to reflect a special assessment in 4-FSS:

1. First, line 1 of Table 5 indicates the total number of all available jobs subject to SOUT (column 3) - it does not matter whether the conditions were assessed for them or not. The data can be compared by the Fund’s specialists with the average number of places - there should not be a big difference, but they can differ up or down, since the average number of places is calculated as a whole for the past year, and the number as of the 1st day of the year is included in the total number of places . In addition, several people can work in shifts at one workplace. A dash can only appear on those who do not have hired employees and organized places of work, which seems unlikely for organizations, since at least the executive body - the director - should have one. An individual entrepreneur will put a dash if, as of January 1, 2021, it turns out that he has no employees, but he plans to hire them, otherwise he would have to be deregistered from the Social Insurance Fund as an employer.
2. Next, in columns 4, 5, 6, fill in the information about the special assessment. In 4-FSS this is all the data required by the fund:
3. total places assessed - column 4 of the report;
4. places with hazardous working conditions were identified according to the 3rd class of “harmfulness” (column 5);
5. indicated in the Report on the special assessment of specialties with difficult and dangerous conditions in class 4 (column 6).

The figures entered must coincide with the report submitted to the Fund at the end of the SOUT.

Example

The special assessment was carried out in September 2021. for 11 workplaces (the same number of workplaces as of 01/01/2019), of which 2 are classified as hazard class 3. In addition, two employees passed in November 2018. mandatory medical examination. What the completed section 5 of the calculation for the 1st quarter of 2021 will look like:

How to reimburse labor safety costs from the Social Insurance Fund

To submit to the FSS before August 1st

documents for the return of labor protection funds, use a step-by-step algorithm. It contains explanations that will help you find a common language with officials and completed sample documents approved by FSS specialists.

To reimburse funds paid to the Social Insurance Fund:

• Find out from the accounting department the amount of contributions that can be reimbursed;
• select activities to maximize contribution reimbursement and adjust the activity plan;
• contact the FSS specialist who works with the enterprise;
• draw up a financial plan;
• send the application and package of necessary documents to the Social Insurance Fund;
• find out whether the FSS accepted the application;
• report quarterly to the Social Insurance Fund.

Find out from the accounting department the amount of contributions that can be reimbursed

Check in advance with the accounting department to determine how much insurance premiums for last year can be returned from the Social Insurance Fund. This is not real money, but permission to spend part of the insurance premiums for the current year on measures to reduce industrial injuries and occupational diseases. Knowing the amount in advance will help you plan events that can be claimed for reimbursement.

In general, you can return up to 20 percent of the amount of insurance premiums. The refund amount can be increased to 30 percent if additional funds in excess of 20 percent are used for sanatorium and resort treatment of workers of pre-retirement age (clause 2 of the Rules, approved by Order of the Ministry of Labor dated December 10, 2012 No. 580n (hereinafter referred to as the Rules)).

To calculate the maximum amount that can be reimbursed from the Social Insurance Fund, use the formula:

This condition is established in paragraph 3 of paragraph 2 of the Rules.

EXAMPLE

Calculation of the amount of contributions that can be reimbursed from the Social Insurance Fund in an organization with 65 employees

The organization employs 65 office employees with an average salary of 40,000 rubles. per month (payroll fund - 2,600,000 rubles). The insurance rate at which contributions to the Social Insurance Fund are paid for 2021 is 2.9%. Contributions to the Social Insurance Fund for 1 month:

RUB 2,600,000 × 2.9% = 75,400 rub.

Contributions to the Social Insurance Fund for the year:

RUB 75,400 × 12 months = 904,800 rub.

Compensation for the previous year:

RUB 904,800 × 20% = 180,960 rub.

Total 180,960 rub.

- this is the amount that can be returned from the Social Insurance Fund and spent on measures to reduce industrial injuries and occupational diseases.

For organizations with up to 100 employees that did not fund injury prevention at all during the previous two years, two additional conditions must be met:

• the amount of refund of insurance premiums must be calculated taking into account insurance premiums not for the previous year, but for the previous three years;
• the maximum amount of refund of insurance premiums should not be more than the total amount of insurance premiums of the organization for the current year.

Such rules are established in paragraphs 4–6 of paragraph 2 of the Rules.

Select activities to maximize contribution reimbursement and adjust your activity plan

Taking into account the amounts that you plan to reimburse from the Social Insurance Fund, identify activities for which expenses can be reimbursed. When calculating the amounts to be reimbursed, it is more profitable to select activities that will allow you to receive the maximum amount of compensation.

After this, if necessary, make adjustments to the existing action plan. To adjust the plan, it must be re-approved by the head of the enterprise.

EXAMPLE

Selection of activities for reimbursement of costs from the Social Insurance Fund
The amount of contributions subject to reimbursement through the Social Insurance Fund is 800 thousand rubles.

For the reporting year the company:

• purchased personal protective equipment in the amount of 500 thousand rubles.
  ;
• conducted medical examinations worth 200 thousand rubles.
  ;
• spent 400 thousand rubles on SOUT.
  ;
• 150 thousand rubles on labor protection training

You can include any costs at your discretion in the financial support plan, but an amount not exceeding the amount of contributions, that is, 800 thousand rubles, will be offset.

You submit to the FSS department:

• first option: documents for conducting SOUT in the amount of 500 thousand rubles. + provision of personal protective equipment in the amount of 300 thousand rubles;
• second option: documents for conducting SOUT in the amount of 500 thousand rubles. + provision of personal protective equipment in the amount of 400 thousand rubles.
• third option: documents for conducting SOUT in the amount of 500 thousand rubles. + medical examinations in the amount of 200 thousand rubles. + labor protection training 150 thousand rubles.
• fourth option: costs for SOUT 400 thousand rubles. + medical examinations in the amount of 200 thousand rubles. + labor protection training 150 thousand rubles. The total amount will be 750 thousand rubles.

The amount of 750 thousand rubles will be counted

, that is, the amount for which you actually submitted documents.

Activities for which costs can be reimbursed are listed in paragraph 3 of the Rules:

• special assessment of working conditions;
• bringing the levels of exposure to harmful production factors in the workplace in accordance with labor protection requirements, for example, reducing electromagnetic radiation, dust, gas pollution, etc.;
• occupational safety training for workers who need to be sent for occupational safety training to a training center;
• acquisition of personal protective equipment for employees, flushing and neutralizing agents, breathalyzers or breathalyzers, tachographs, first aid kits, equipment to ensure the safety of workers or control the safe conduct of work, as well as for training, including distance learning;
• sanatorium and resort treatment for workers who work with harmful or dangerous factors, as well as pre-retirement people;
• periodic medical examinations;
• therapeutic and preventive nutrition.

SITUATION

For the purchase of which personal protective equipment can you receive reimbursement from the Social Insurance Fund
? At the expense of the Social Insurance Fund you can reimburse the costs of personal protective equipment that must be issued to employees according to the Standard Standards for the free issuance of personal protective equipment or based on the results of a special assessment of working conditions. At the same time, the PPE purchased by the employer must be produced on the territory of Russia or other member states of the Eurasian Economic Union: Armenia, Belarus, Kazakhstan, Kyrgyzstan (subparagraph “d” of paragraph 3 of the Rules).

The Social Insurance Fund will reimburse the cost of personal protective equipment up to 20 percent of insurance premiums

that the company paid in the previous year.

To confirm the costs of purchasing PPE, you must attach the following to your application to the Social Insurance Fund:

1. List of purchased PPE.

The list must include:

• professions and positions of workers for which PPE was purchased;
• clause and details of the standard standard according to which employees need to be issued the appropriate PPE;
• quantity of PPE;
• price;
• date of manufacture;
• best before date.

2. List of personal protective equipment purchased taking into account the results of the special assessment.

The list must include:

• professions and positions of workers for which PPE was purchased;
• rate of issuance of personal protective equipment;
• quantity of PPE;
• price;
• date of manufacture;
• best before date.

3. Copies of certificates or declarations of compliance of personal protective equipment with the technical regulations of the CU “On the safety of personal protective equipment” (TR CU 019/2011).

For which PPE a declaration of conformity is required, and for which a certificate of conformity is required, read the recommendations.

4. Documents that confirm that PPE was produced on the territory of Russia or other member states of the EEC.

To confirm the fact of production of PPE on the territory of Russia, you need to submit a copy of the conclusion confirming the production of industrial products on the territory of the Russian Federation, which is issued by the Ministry of Industry and Trade.

To confirm the fact of production of personal protective equipment on the territory of other EEC member states, a copy of the declaration of origin of the goods or a certificate of origin of the goods is sufficient.

The documents that must be attached to the application for reimbursement of expenses for PPE are listed in subparagraph “d” of paragraph 4 of the Rules.

SITUATION

Is it possible to reimburse the costs of mandatory medical examinations of workers at the expense of the Social Insurance Fund
? Yes, it is possible, but only for mandatory periodic medical examinations of workers who are engaged in work with harmful or hazardous production factors. This is indicated in subparagraph “e” of paragraph 3 of the Rules.

To reimburse the costs of periodic medical examinations, copies of the following must be attached to the application to the Social Insurance Fund:

• a list of employees who need to be sent for periodic medical examinations in the current calendar year;
• agreements with a medical institution;
• medical facility licenses.

The documents that must be attached to reimburse the costs of periodic medical examinations are listed in subparagraph “e” of paragraph 4 of the Rules.

SITUATION

Is it possible to reimburse the Social Insurance Fund for the cost of a medical examination of employees who work at a computer
? Yes, you can.

The Social Insurance Fund reimburses the costs of mandatory periodic medical examinations of workers who are engaged in work with harmful and hazardous production factors. This is indicated in the Financing Rules, which were approved by Order of the Ministry of Labor dated December 10, 2012 No. 580n.

However, it is worth considering that it is possible to direct employees who work on a computer only if the actual values ​​of the electromagnetic field of the broadband frequency spectrum at their workplaces exceed the maximum permissible levels for equipment that operates in the range of 0.005–2 kHz and 2–400 kHz (clause 3.2.2.4 Appendix 1 to the order of the Ministry of Health and Social Development dated April 12, 2011 No. 302n). Thus, the employer has the right to receive reimbursement from the Social Insurance Fund for the costs of medical examinations for this factor.

SITUATION

Is it possible to receive reimbursement of expenses from the Social Insurance Fund for coronavirus measures
? No, it is not possible.

Coronavirus expenses, for example, the purchase of masks, gloves, thermometers, air conditioners, are not included in the list of expenses that can be reimbursed from the Social Insurance Fund (clause 3 of Order of the Ministry of Labor dated December 10, 2012 No. 580n). List of expenses for which a refund can be issued:

• special assessment of working conditions;
• bringing the levels of exposure to harmful production factors in the workplace in accordance with labor protection requirements, for example, reducing electromagnetic radiation, dust, gas pollution, etc.;
• occupational safety training for workers who need to be sent for occupational safety training to a training center;
• acquisition of personal protective equipment for employees, flushing and neutralizing agents, breathalyzers or breathalyzers, tachographs, first aid kits, equipment to ensure the safety of workers or control the safe conduct of work, as well as for training, including distance learning;
• sanatorium and resort treatment for workers who work with harmful or dangerous factors, as well as pre-retirement people;
• periodic medical examinations;
• therapeutic and preventive nutrition.

ATTENTION

The Ministry of Labor has published a project according to which it may be possible to reimburse funds for the fight against coronavirus from the Social Insurance Fund.
The Ministry of Labor plans to allow reimbursement at the expense of the Social Insurance Fund for:

• acquisition of personal protective equipment for respiratory organs;
• purchasing disinfectant skin antiseptics;
• purchase of devices or disinfectants with virucidal action for complex treatment of vehicles, transport packaging of materials, equipment, products, etc.;
• purchasing devices or equipment for contactless monitoring of employee body temperature;
• Conducting laboratory testing of workers for coronavirus.

SITUATION

Is it possible to reimburse expenses from the Social Insurance Fund for sanatorium-resort treatment of employees
? Yes, it is possible if they work with harmful or dangerous factors or are pre-retirees (clause “d”, clause 3, clause “n”, clause 3 of the order of the Ministry of Labor dated December 10, 2012 No. 580n).

Documents that need to be submitted to the FSS for justification:

• the final report of the medical commission based on the results of periodic medical examinations of employees;
• lists of employees sent for treatment, indicating recommendations;
• a copy of the sanatorium license;
• copies of contracts for the purchase of vouchers;
• cost calculation of travel packages

To reimburse the costs of sanatorium-resort treatment for pre-retirees, you must additionally submit:

• a copy of the certificate for obtaining a voucher for sanatorium treatment in form No. 070/u, if there is no final act;
• lists of employees who are sent to sanatorium-resort treatment, indicating recommendations from the certificate in form No. 070u, if there is no final act;
• a copy of the identity document of the employee sent for sanatorium treatment;
• written consent of the employee who is sent for sanatorium treatment to the processing of his personal data.

Contact the FSS specialist to which the enterprise is assigned in the service area

Find out in the accounting department of the organization which branch of the Social Insurance Fund the enterprise is assigned to, and call to find out which specialist the enterprise is assigned to. The list of territorial bodies of the Social Insurance Fund in the constituent entities of the Russian Federation with addresses and telephone numbers can be found in Appendix No. 1 to the Administrative Regulations, approved by Order of the Ministry of Labor dated September 2, 2014 No. 598n (hereinafter referred to as the Administrative Regulations). The work schedule of the territorial bodies of the FSS is given in Appendix No. 2 to the Administrative Regulations.

Inform the FSS specialist that you are going to write an application for reimbursement of insurance premiums. Find out from a specialist the amount of contributions according to the Social Insurance Fund, which is subject to reimbursement.

A specialist from the FSS department will provide assistance, since the number of accepted applications is one of the indicators of his work.

As a rule, the FSS specialist:

• helps to choose a position or positions for which the Social Insurance Fund will reimburse contributions;
• will advise on documents for the selected position that need to be attached to the application;
• will send valid forms of documents - application, financial support plan, etc.;
• will check whether the documents are drawn up correctly by email - this will save you from additional trips to the FSS office without prior approval of the documents.

Make a financial plan

Before compiling a package of documents to the Social Insurance Fund, draw up a financial support plan. Include in the plan the costs of labor protection of the enterprise in the reporting year. You can include in the financial support plan costs that the company is only planning. For example, a planned special assessment of working conditions can be included in the plan and step-by-step reports on its implementation can be submitted to the Social Insurance Fund department. To do this, it is necessary for the enterprise to enter into an agreement with the organization that conducts the special assessment before submitting an application to the Social Insurance Fund.

If the company included future expenses in the plan and did not fully use them, report this to the Social Insurance Fund before October 10

(Clause 13 of the Rules).

Sign the financial support plan from the chief accountant and the general director of the enterprise. Then take two copies of the plan to the FSS office. After checking the plan, FSS employees will put an acceptance mark on your copy.

Obtain from a specialist at the FSS department a certified extract from the order on financial support for measures for your enterprise.

Send the application and package of necessary documents to the FSS

To apply for a refund of labor protection funds from the Social Insurance Fund, fill out an application and attach a package of necessary documents to it. The application must be submitted before August 1 of the current calendar year.

to the territorial body of the Social Insurance Fund at the place of registration of the enterprise. Don't apply on a deadline, rather do it a few months in advance. If errors are found in the documents, the application will be returned for correction. In this case, there is a risk of missing the submission deadline.

Fill out the application on paper or in the form of an electronic document. The application form is given in Appendix No. 3 to the Administrative Regulations.

ATTENTION

Before visiting the FSS branch, obtain a power of attorney from the management of the enterprise to represent the interests of the enterprise in the FSS branch.
If you are submitting an application in paper form, please submit two copies. On your copy, the FSS department specialist will mark the acceptance of the application and schedule a desk audit to determine the presence (absence) of penalties.

Please attach to your application:

• a plan for financial support for preventive measures in the current calendar year in the form of an appendix to the Rules, developed taking into account the list of measures to improve the working conditions and safety of workers, indicating the amount of financing;
• a copy of the list of measures to improve the working conditions and safety of workers, which was developed based on the results of the special labor assessment;
• a copy or extract from the collective agreement and (or) agreement on labor protection between the employer and the representative body of employees, if the enterprise has such a document.

To justify financial support for preventive measures, additionally attach documents or copies thereof that confirm the need for financial support for preventive measures, according to the table (clause 4 of the Rules).

• special assessment of working conditions;
• reducing the level of harmful factors;
• occupational safety training;
• purchase of personal protective equipment;
• sanatorium-resort treatment for employees, including pre-retirees;
• periodic medical examinations;
• purchase of therapeutic and preventive nutrition;
• purchase of breathalyzers for pre-shift and pre-trip medical examinations;
• purchase of tachographs;
• purchasing first aid kits.

Table. Documents that need to be attached for reimbursement of expenses for labor protection measures

SITUATION

When returning funds from the Social Insurance Fund for a special assessment, is it necessary to include an explanatory note explaining why the organization conducts SOUT?
The FSS requires the submission of such a note. The legislation does not require drawing up and submitting to the FSS an explanatory note justifying the reasons for the SOUT. The FSS needs to provide only a set of documents that are listed in subparagraph “a” of paragraph 4 of Order of the Ministry of Labor dated December 10, 2012 No. 580n. Therefore, the FSS has no legal basis to require that an explanatory note be drawn up and provided. In this case, the employer, at his discretion, can draw up such a note in any form, for example, “A special assessment of working conditions at Alfa LLC was carried out in January 2021 in accordance with the requirements of Article 212 of the Labor Code and Articles 2, 3, 4 and 17 of the Federal Law of 28.12 .2013 No. 426-FZ “On special assessment of working conditions.”

Find out if the FSS accepted the application

To find out whether the FSS has accepted the application, go to the official website of the territorial body of the FSS. Information about the received application and the progress of its consideration will appear on the website within one working day from the date of registration of the application.

The Social Insurance Fund will decide whether or not to reimburse contributions to the enterprise within a period that depends on the amount of contributions.

Table. Deadline for making a decision by the Social Insurance Fund on reimbursement of contributions for injuries

The FSS will formalize its decision with an order and send it to the enterprise within three working days. If the FSS refuses funding, it will indicate the reasons for the refusal.

The Social Insurance Fund may refuse to reimburse contributions for one of four reasons:

• the company has arrears in paying insurance premiums, penalties and fines that have not been paid on the day the policyholder submits the application. There is a risk of refusal, even if the debt is several rubles;
• documents contain false information;
• funds for reimbursement of contributions to enterprises provided for by the Social Insurance Fund budget have been fully distributed;
• the company provided an incomplete set of documents.

For other reasons, the FSS has no right to refuse. This is stated in paragraphs 8-10 of the Rules, approved by Order of the Ministry of Labor dated December 10, 2012 No. 580n.

SITUATION

Is it possible to restore the deadline for submitting an application to the Social Insurance Fund for reimbursement of labor protection expenses
? No, it is not possible.

In the rules, approved. By order of the Ministry of Labor dated December 10, 2012 No. 580n, filing an application after August 1 is not provided.

Paragraph 10 of the rules states that if the FSS refuses to accept an application for any reason, the policyholder may re-apply with the application to the territorial body of the FSS, but no later than August 1.

Report quarterly to the Social Insurance Fund

The use of insurance premiums to finance the prevention of injuries and occupational diseases must be reported quarterly. Compile reports according to the recommended form from Appendix 1 to the FSS letter dated February 20, 2017 No. 02-09-11/16-05-3685. Submit the reporting documents to the register specialist of the FSS department.

If expenses are not confirmed by documents on the intended use of funds, they are not counted towards the payment of insurance premiums (clause 14 of the Rules, approved by order of the Ministry of Labor dated December 10, 2012 No. 580n).

Material taken from the Occupational Safety and Health System.

For those who did not have time to conduct SOUT

If the SOUT was not carried out at all or was not completed in the 4th quarter of 2021 (even if an agreement was concluded with a specialized company), 0 is entered in columns 4, 5, 6 (this is provided for in the procedure for filling out the form). Information on the special assessment completed in 2021 in the 4-FSS report for the first and subsequent quarters of 2021 is not reflected in the reporting, since only the information that is available at the beginning of the year is provided. Only column 3 is filled in - the total number of jobs to be assessed.

Example

As of 01/01/2019, the company did not carry out special assessment procedures; the number of jobs was 6. Employees did not undergo mandatory medical examinations. Table 5 for the 1st quarter of 2021 will look like this:

SOUT at the expense of the Social Insurance Fund: how much can I claim?

You need to understand that the Insurance Fund does not pay for the special assessment procedure to third-party suppliers from its budget. SOUT at the expense of the Social Insurance Fund implies that the company itself bears these costs. Then the Social Insurance Fund returns to the employer no more than 20% of the money that he contributed to the Fund as insurance against industrial diseases in the past year.

Moreover, if the employer has no more than 100 employees, and he has never returned money from the Social Insurance Fund for two years, then the amount available to him for compensation increases. Its size is calculated based on two limits:

• No more than 20% of the volume of transfers for the last 3 years;
• No more than the volume of future transfers in the current calendar year.

How to report for money spent

Having received a positive decision on financing, the policyholder must consider all costs and collect supporting documents. If any papers are lost, the Fund will not count the costs against assessed contributions upon verification. In such a situation, the organization or entrepreneur will have to pay for the event out of their own pocket.

At the end of the event, all collected documents must be submitted to social insurance. Once a quarter you must report to the Fund on the use of allocated funds. And if part of the money remains unspent, this should be reported to the territorial body of the Social Insurance Fund no later than October 10 of the current year.

* Full title of the document: Rules for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-resort treatment of workers engaged in work with harmful and (or) dangerous production factors.

How to Apply for Funding

To obtain consent to finance their activities, the policyholder (or his representative) must submit a corresponding application to the territorial body of the Social Insurance Fund before August 1 of the current year. It can be completed either on paper or electronically.

The application must be accompanied by a plan for financial support for preventive measures in the current calendar year. Its form is given in the appendix to the Rules. You also need to bring to the Fund a copy of the list of measures to improve working conditions and labor protection and (or) a copy or an extract from the collective agreement or agreement on labor protection.

In addition, along with the application, you must submit a number of documents, the list of which depends on the specific event. So, if the policyholder asks for money to conduct a special assessment, he will need a copy of the local regulatory act on the creation of a commission to conduct a special assessment. Another document is a copy of the agreement with the organization conducting the special assessment, which indicates the number of jobs and the cost of the event. All copies must be certified by the seal of the policyholder.

If funds are needed to purchase a first aid kit, then the Social Insurance Fund should submit a list of purchased medical products indicating the quantity and cost. When compiling the list, you must be guided by the order of the Ministry of Health and Social Development of Russia dated 03/05/11 No. 169n. In addition, it is necessary to submit to social security a list of sanitary posts that will be equipped with first aid kits.

Refunds can be made in two ways:

• At the end of the year, the Social Insurance Fund transfers the approved amount to the settlement organization;
• In the fourth quarter, the amount of contributions to the Social Insurance Fund is reduced by an amount equal to the organization’s expenses for SOUT;

The Center for Occupational Safety and Legal Information provides a service for the development and coordination of all necessary documentation to obtain permission to financially support the costs of conducting special labor safety measures, medical examinations, and purchasing personal protective equipment for 2021.

• The cost of services for preparing and agreeing on documentation with the Social Insurance Fund may be included in the contract for carrying out the special assessment and assessment process.

Legislative changes

We approved the list of documents that will be checked by the Sanitary and Epidemiological Inspectorate

Document: list of Rospotrebnadzor dated 03/21/2018 No. b/n
Rospotrebnadzor approved the list of regulatory legal acts, compliance with which can be checked by Sanitary and Epidemiological Supervision (list of Rospotrebnadzor dated 03/21/2018 No. b/n). The list is divided into 40 industries. In total, it includes about 700 documents - these are SanPiN, sanitary rules and hygiene standards.

Industrial companies with particularly hazardous working conditions and organizations located in certain territories of Russia can be inspected by Rospotrebnadzor or the Federal Medical and Biological Agency.

What needs to be done with the results of the SOUT

So, the employer has the results of a special assessment of the working conditions of its employees. What's next? These are not just abstract indicators - they directly affect labor relations. The employer should:

1. Add a clause on working conditions in the workplace to the employment contract . This needs to be done not only with the contract template for new employees - you will also have to change existing contracts by signing additional agreements.
2. Take into account the results of the SOUTH when recording working hours and planning vacations. Employees whose jobs are recognized as hazardous have the right to receive reduced working hours (36 hours instead of 40), additional vacation days, or compensation in the form of 4% of salary.
3. Use the results to fill out Form 4-FSS the next time it comes time to submit this report.

Key points of SOUT

Responsibility for conducting the assessment rests with the employer. Everyone who has hired employees, regardless of their form of ownership, is required to carry it out.

Based on the assessment results, each workplace is assigned a certain hazard class (from 1st to 4th). For failure to conduct an assessment, violation of its deadlines or procedure, penalties are provided (5-10,000 rubles for individual entrepreneurs, 60-80,000 rubles for legal entities) up to the suspension of activities for 3 months.

4 classes of working conditions

The first one is optimal. Harmful factors are absent or within normal limits.

The second is acceptable. There is exposure to harmful factors, but their consequences are compensated by rest.

The third is harmful. Permissible standards for exposure to harmful factors are exceeded. Occupational diseases may occur.

Fourth - dangerous. The worker's life is in constant danger.

Previously, instead of SOUT, certification of workplaces was carried out. But its validity period (5 years) has come to an end, since the last time it was carried out was in 2013. Accordingly, before the onset of 2021, the following must undergo a scheduled and unscheduled special labor assessment:

• everyone who is supposed to do this due to the validity period,
• those who did not have time to do it at all before;
• new businesses;
• enterprises whose working conditions have changed;
• employers who have had accidents or occupational diseases;
• other employers for whom this procedure is provided for by law.

General procedure for receiving compensation

After the package of documents has been submitted to the regional branch of the Insurance Fund, you must wait for its decision. You can find out the result through the responsible specialist or an electronic monitoring system (where it exists). If a positive decision is made, the amount of annual payments is reduced by the amount of the refund. The FSS does not physically transfer money back.

We offer special assessment services to legal entities and individual entrepreneurs in Moscow and the Moscow region. Certified specialists will conduct special assessments, develop plans for financing and improving working conditions, and help prepare a package of documents for receiving compensation.