Declaration of income: how to obtain a certificate from the Social Insurance Fund (step-by-step instructions)

The principle of reimbursement of funds from the Social Insurance Fund in 2020

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. The organization pays sick benefits to 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.

One-time benefit for the birth of a child

1. A copy of the application for benefits.
2. A copy of the child’s birth certificate issued by the civil registry office.
3. A copy of a certificate from the place of work (service, study) of the other parent stating that the benefit was not assigned or paid - if both parents work (serve, study).

or, if the other parent is not working,

1. A copy of a certificate from the social security authorities at the place of residence of the other parent about his non-receipt of a one-time benefit at the birth of a child and a copy of the work record book (or a statement that I am asking to assign a benefit without a copy of the work record book, since my husband (wife), full name, work record does not have a book).
2. Documents required for each application.

Set of documents 2021

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 at the end of the quarter or any month of 2021 (Order of the Ministry of Health and Social Development dated December 4, 2009 No. 951n):

1. a written application in the form recommended in the letter of the Federal Social Insurance Fund of Russia dated December 7, 2021 No. 02-09-11/04-03-27029, with two attachments: – certificate of calculation (Appendix 1); – breakdown of expenses;
2. copies of documents confirming the validity of expenses (for example, sick leave);
3. other documents upon request of the FSS branch.

Calculation certificate form

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 (Letter of the Social Insurance Fund dated December 7, 2016 No. 02-09-11/04-03-27029). You can use the calculation certificate form in Excel format.

Maternity benefit

1. A copy of the certificate of incapacity for work.
2. A copy of the benefit calculation certificate (Appendix No. 1).
3. A copy of the work book (for the employer - individual entrepreneur).*
4. A copy of the certificate of early registration (up to 12 weeks). (To reimburse the one-time benefit to women who registered early.)
5. Documents required for each application.

*There is no such requirement in regulatory documents. Perhaps this is a requirement only of our FSS Branch.

How to fill out a certificate

The 2021 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.

The same data until 2021 was presented in Table 1 of Section I of the 4-FSS form, which has been lost since 2021.

You can complete the calculation certificate using a specific example. In 2020, using this certificate, the organization reimbursed the costs of benefits from the Federal Social Insurance Fund of Russia.

completed sample certificate in Excel format.

for reimbursement from the Social Insurance Fund in 2021.

Read also

29.02.2020

Child care allowance up to 1.5 years old

First appeal

1. A copy of the application for parental leave.
2. A copy of the application for child care benefits for children up to 1.5 years old.
3. A copy of the order granting parental leave.
4. A copy of the certificate of incapacity for work.
5. A copy of the child's birth certificate.
6. A copy of the birth certificate of the previous child.
7. A copy of the certificate on the calculation of child care benefits (Appendix No. 1).
8. Certificate of benefits paid (Appendix No. 4).
9. A copy of a certificate from the place of work (service, study) of the other parent stating that the benefit was not assigned or paid if both parents work (serve, study).

or, if the other parent is not working,

1. A copy of a certificate from the social security authorities at the place of residence of the other parent about his non-receipt of benefits for child care under 1.5 years old and a copy of the work record book or a statement with the following content: “I ask you to assign benefits without a copy of the work record book, since my husband (wife) ), full name, does not have a work book.”
2. Documents required for each application.

Second and subsequent appeals

1. Certificate of benefits paid (Appendix No. 4).
2. Documents required for each application.

If you submit documents simultaneously for reimbursement of several types of benefits, then, regardless of their number, the set of documents required for each application is submitted alone.

Step-by-step instructions for obtaining 2-NDFL

To access the information contained on the State Services, as well as the Federal Tax Service website, you must register by providing information about yourself. Information about the user is needed to identify him and gain access to all services of the Russian government.

Registering an account on the State Services portal

When the user lands on the site, fields appear to be filled out. They include:

• Full Name;
• email (needed to send messages);
• cell phone number, you will immediately receive a message with a confirmation code. A place to enter a numeric value will appear in the center of the monitor.
• TIN (Taxpayer Identification Number).
• SNILS number;

The portal will then ask for a password. Each user comes up with it independently. It may contain:

• numbers;
• punctuation marks;
• uppercase and uppercase letters.

The password must be written down or remembered; it will have to be entered in the future. This is the user’s personal access key to the State Services resource. It is needed not only to obtain 2-personal income tax; the portal’s capabilities are extensive.

The account must be confirmed. The following methods are available:

• at any accounting center, the full list is presented on the page esia.gosuslugi.ru/public/ra/;
• at the post office;
• in bank offices.

The confirmation procedure is required to maintain the confidentiality of information to which the user of the State Services portal will have access. This also applies to the 2-NDFL certificate, since only after assigning the status of a confirmed account can it be ordered through the Nalog.ru website.

Login to your personal account of the Tax Service through State Services

To make a 2-NDFL certificate through the State Services portal, the user needs to log into the website of the Federal Tax Service. After this, go to the taxpayer’s personal account at https://lkfl2.nalog.ru/lkfl/

Order a certificate to confirm your income online

Next, you need to find a sign that says “Income Information.” This tab contains the history of 2-NDFL certificates for all past periods, this is convenient, because according to the law, a tax deduction can be obtained within three years. There will not be any particular difficulties in finding this information.

To obtain the form, you must click on the link “certificate 2-NDFL with signature.” Along with the downloaded file, the user automatically receives an electronic signature - it is similar to the seal that is placed on copies of documents.

In electronic form, it has similar legal force, along with the paper version. You will have a PDF file on your computer that you can:

• print;
• transfer to another electronic medium;
• send via the Internet to any department upon request.

Using your login and password of the State Services portal, you have access to documents from any computer, and completely free of charge.

Application Process

Today, an application can be submitted in two ways: by contacting the FSS branch at the place of registration of your employer (in person, through an authorized person or by sending an application by mail) or online through the personal account of an insured citizen.

For applications sent by other means without attaching a properly completed application with a personal signature (via email, feedback form on the website of the regional office or the Social Insurance Fund, etc.), the issuance of these certificates is IMPOSSIBLE !

ABOUT EGISSO

The information resource was created on the initiative of the Pension Fund, which is the operator. The Pension Fund ensures uninterrupted operation and regulates the process of entering information into the system and exchanging information. The operator determines the amount of data required in the work and the type of electronic media.

In the Unified System (online portal for social security of citizens), the state places all information on decisions made on the provision of assistance and benefits, which can be obtained upon request in electronic form. The system has access to information located in territorial and state databases, to information stored in organizations and structures that provide social assistance.

The unified system performs the following tasks:

• forms a general information database on the services and assistance provided;
• identifies recipients of social support by category;
• provides information and legal services;
• exercises control over the quality and volume of services provided to the population.

On the EGISSO Internet portal you can find information regarding social assistance to the population

Includes information:

• about the person to whom services were provided as part of social assistance;
• personal information about social support measures;
• information about organizations that carried out social charges;
• legal framework within which state social policy is implemented;
• information on social support measures at the regional level;
• about resources where information about assistance provided to citizens is posted.

The functioning and volume of the information resource of the Unified Database is regulated by the Russian Government. Information on requests is provided in accordance with Federal Law No. 152 (07/27/2006) on personal data.

Information is provided in accordance with the law on personal data

Information constituting a secret (state or personal) is not included in the Unified System:

• the mystery of adoption;
• the mystery of medical diagnosis;
• state and commercial secrets.

Attention! New technologies and the introduction of intelligent systems into life significantly increases efficiency, speed of problem solving, and information content of the population.