Which form to use
Since 2021, the order of the Social Insurance Fund dated November 17, 2016 No. 457 has been in force, which approved several forms of documents necessary for offset or return of overpaid (excessively collected) insurance premiums for injuries.
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The application form we are interested in for the offset of these contributions against future deductions is given in Appendix No. 2. It takes only 2 sheets and looks like this:
Please note that this application form does not have an official electronic format, although the law provides for the possibility of submitting it in the form of an electronic document.
From our website, via a direct link, you can use Form 22-FSS of the Russian Federation for 2021 for free.
You can submit an application to the Social Insurance Fund for offset of overpayment of insurance premiums for injuries only within 3 years from the date of transfer of the corresponding amounts (Clause 13, Article 26.12 of the Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases˃, hereinafter referred to as Law No. 125-FZ).
That is, for example, in April 2021 you can offset the overpayment of contributions from a maximum of April 2015, but not earlier. It does not matter when the overpayment occurred, since these contributions are still supervised only by the Social Insurance Fund.
From the date of receipt of an application for offset from the policyholder, the law gives FSS specialists 10 days to respond.
By the way, the territorial branch of the fund may offer the policyholder to make a mutual reconciliation of calculations (clause 4 of article 26.12 of Law No. 125-FZ). We strongly advise you to agree to it. In addition, nothing prevents the enterprise from taking the initiative to conduct a reconciliation.
The results of the reconciliation are documented in the act. It will show the existence of an overpayment, as well as its amount.
Documentation structure
Another nuance that must be taken into account by Form 22 of the Pension Fund of Russia is a sample filling. It must be taken into account without fail:
- First, the control body to which the application is sent is indicated;
- After the “application” item, indicate the TIN, checkpoint, address, phone number;
- The following is a table with the amounts of contributions, penalties, and fines;
- After this there is a table with data from the control body and administrator;
- Lastly, details, names, dates, and signatures are entered.
Form 22 of the Pension Fund of Russia can be downloaded from the website. Compliance with the rules for filling out this application plays an important role, since the final resolution of the situation and the absence of problems with the law depend on the correctness of the data. After filling it out, it is necessary to strictly check it in person and do it before the regulatory authority in order to avoid subsequent disagreements.
| Download form 22 PFR |
Filling example
Entering information into the form in question does not cause any particular difficulties. Moreover, the FSS has not approved a separate procedure for filling out an application for credit.
Please note that at the very beginning of the application form you must correctly indicate the registration number in the Social Insurance Fund and the code of subordination. They are assigned to each policyholder when registering for injury.
Also see “Registration numbers in the Pension Fund of the Russian Federation and the Social Insurance Fund in payment orders for the payment of insurance premiums.”
If the overpayment was only for contributions, put dashes in the lines “Penalties” and “Fines”. But you can choose what the overpayment will be used for. The amount can be distributed directly to insurance premiums, as well as penalties and fines.
The link shows a sample of filling out Form 22-FSS of the Russian Federation in 2021.
Also see “Deadlines for submitting 4-FSS in 2021: table.”
Read also
23.04.2018
Features of filling out the form yourself
The form must necessarily contain the data of the payer who made the overpayment of the amount, and the type of payment within which the offset is carried out must also be entered. When filling out the documentation, it is important to remember that the amount of overpayment for one type of social insurance can be used for upcoming contributions or for other types of insurance if they belong to the department of one policyholder. That is, it is theoretically possible that an overpayment to the FFOMS can be counted as a payment under compulsory pension insurance, but cannot be taken into account as an amount paid to the Social Insurance Fund, since another fund acts as an administrator in this situation.
Application for the return of overcharged contributions (form 24-PFR)
Important detail
Excessively collected amounts can only be returned, but not offset.
Most often, excessively collected fees, penalties and fines arise when the actions of the company’s inspectors were challenged in court. Such amounts cannot be offset at the initiative of the company. But they can be returned. To do this, fill out an application in Form 24-PFR (see sample application below). It can be submitted to the territorial branch of the Pension Fund of Russia within one month from the day the organization learned about the excessive collection. In the event that the month deadline is missed, the overpayment can only be recovered through the court within three years (Parts 5 and 6 of Article 27 of Law No. 212-FZ).
What information should be included in the application? The procedure for filling out an application for the return of overcharged amounts will be the same as we described in the previous section.
But you have the right to demand interest from the Pension Fund for the period from the date following the day of collection to the day of return. To receive this interest, you do not need to draw up an additional application; the fund is obliged to return the money along with interest without any reminders (Part 7, Article 27 of Law No. 212-FZ). But we still recommend attaching free-form interest calculations to Form 24-PFR. Firstly, to remind the inspectors that they are obliged to transfer these percentages to you. Secondly, have them compare their calculation with yours. Interest is calculated using the formula:
Interest is paid by the territorial department of the Treasury of Russia on the return of excessively collected insurance premiums. It will notify the Pension Fund branch of the date and amount of the return (Part 10, Article 27 of the Law of July 24, 2009 No. 212-FZ). If the interest is not paid in full, the fund branch, within three working days from the date of receipt of the notification of return, sends an order to the territorial administration of the Treasury of Russia to additionally pay the missing amount (Part 11, 12, Article 27 of Law No. 212-FZ).
When will the money be returned? The Fund is obliged to return the excessively collected amount along with interest within one month from the date of receipt of the application from the organization.
Application for refund of overpaid contributions (form 23-PFR)
Pension Fund inspectors do not independently return overpayments to the company’s current account. To do this, the contribution payer must take the initiative by submitting a written application in Form 23-PFR (see sample application below).
Please note: if you have already provided information about overpayment of contributions to compulsory pension insurance in your personalized reporting, then such overpayment cannot be returned (Part 22, Article 26 of Law No. 212-FZ). In this case, only offset against future payments, penalties, and fines is possible. If you discovered an overpayment of pension contributions before submitting your reports, then you have a choice - to offset the money or return it from the Pension Fund.
What information should be included in the application? In addition to the surname, initials and position of the head of the Pension Fund of Russia branch, as well as basic information about the company, the application must indicate which amounts constitute the overpayment. Choose only one of four options:
— contributions (penalties, fines) for compulsory pension insurance;
— contributions (penalties, fines) for compulsory health insurance;
— contributions (penalties, fines) for compulsory health insurance (for billing periods up to 2012);
— contributions (penalties, fines) at additional rates.
Next in the table you need to write down their specific amounts in rubles and kopecks. And be sure to indicate the details of the bank account to which you would like to receive funds. By the way, one of these details is the OKATO code. However, as the Pension Fund confirmed to us, it is necessary to put the OKTMO code in this line.
Carefully!
The slightest error in the details of the bank account to which you would like to return the overpayment may delay the time it takes to receive the money.
When will the money be returned? The inspectors will make a decision within 10 working days after submitting the application or signing the reconciliation report. And within a month from this date they are obliged to return the overpayment (Part 11, Article 26 of Law No. 212-FZ). But before that, the auditors will direct it to pay off debts on penalties and fines for late payment of contributions, of course, if there is any.
For a delay in the return of overpaid contributions, penalties and fines, the organization has the right to receive interest for each day of delay. The interest rate in this case is equal to 1/300 of the refinancing rate. To receive interest, you will need to fill out another application in any form, since the new forms do not provide space for such information.
Refund of fees through court
You can appeal the decision of the Pension Fund within three months after you learned (or should have known) about the refusal.
There are three options for what requirement to go to court with (clause 4 of article 198 of the Arbitration Procedure Code of the Russian Federation):
- Refusal of the Pension Fund to return excess contributions for previous years (after contacting the fund).
- Appealing the requirements of the Pension Fund or the Federal Tax Service for the payment of contributions or a decision on undisputed write-off. Submit such an application if you have not paid your fees and they are collecting them from you.
- Applying to the court with a demand to oblige the Pension Fund to recalculate individual entrepreneur contributions for previous years (without contacting the fund).
The statement of claim to the court must indicate positive decisions on similar disputes. It is also necessary in the statement of claim to oblige the Pension Fund to reimburse the costs of lawyers; this must be confirmed by documents on expenses that are attached to the application.
The state duty is 300 rubles (subclause 3, clause 1, article 333.21 of the Tax Code of the Russian Federation), they will be returned by the Pension Fund of the Russian Federation if the court takes your side (part 1 of article 110 of the Arbitration Procedure Code of the Russian Federation).
After a decision is made in your favor, the Pension Fund has the right to appeal it - within a month. If this does not happen, the decision will come into force and the Pension Fund will transfer the refund data to the tax authorities, who will return the money to you.
The returned amount of contributions will affect the calculation of tax according to the simplified tax system - in the future, an additional individual entrepreneur contribution will be charged for the difference between income and expenses.
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at the address: 125373, Moscow, Pokhodny proezd, possession 3, building 1, 5th floor tel: +7 (495) 400-32-78
in St. Petersburg at 15 tax office
: 197376, St. Petersburg, st. Krasnogo Tekstilshchik, 10-12, letter “O” (entrance from Sinopskaya embankment) tel
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Application for refund of money from the Pension Fund Form 23 in 2019
Application for offset of overpaid contributions (form 22-PFR)
You will need an application in Form 22-PFR to offset the overpayment (see sample application below).
What information should be included in the application? In the header of the application, you must fill out standard information about the Pension Fund and the company: name, director, etc. Next, you will need to put a “V” in the cell where it says that you are choosing to offset the amounts of overpaid insurance premiums. There is also a line for interregional standings. If you are applying for it, then put the “V” icon, and also fill in the details of your Pension Fund branch at the bottom of the application in the fields about.
Important detail
If contributions are offset within the budget of the same region, there is no need to fill in the fields.
Next, choose exactly what overpayment and what payments you are asking to offset - fees, penalties or fines. The previous form allowed offsets only against future payments. Therefore, companies had to submit separate applications to pay off penalties and fines with the resulting overpayment.
Form 22-PFR has columns for both contributions to the Pension Fund and contributions to the FFOMS. But this does not mean that overpayments on pension contributions can be used to pay for medical expenses. Officials allow overpaid amounts to be offset only within the limits of contributions, penalties and fines received by the same extra-budgetary fund. For example, an overpayment to the Pension Fund for contributions to the insurance part of the pension will not be allowed to be offset against arrears or upcoming payments for contributions to compulsory health insurance (Part 21, Article 26 of the Federal Law of July 24, 2009 No. 212-FZ).
It is also possible that the overpayment will be detected by Pension Fund employees, and not by the company. For example, during an inspection or reconciliation. Then they will independently transfer the overpaid amounts towards future payments. They do not require an application from the company. However, if you have any objections, you can submit an application in Form 22-PFR and specify exactly what amounts you want to repay from the overpayment (Part 6, Article 26 of Law No. 212-FZ). For example, in 2013 the company overpaid contributions to the funded part of the pension. This amount can be counted towards the insurance part of the pension or towards contributions for additional tariffs. Please indicate your choice in the appropriate fields of the application.
When will the overpayment be counted? Within 10 working days from the date of discovery of the overpayment or receipt of an application from the payer. If overpaid contributions were identified during reconciliation, then this period must be counted from the date of signing the act (Part 7, Article 26 of Law No. 212-FZ).
