Sample list of documents for the Social Insurance Fund and features of the content of the document

When is an inventory required in the Social Insurance Fund?

Providing an inventory to the Social Insurance Fund is necessary if the company has employees who need social benefits. However, what is more important is the direct responsibility of the employer: it is necessary to regularly submit to the Social Insurance Fund all documents that are in one way or another related to the allocation of funds for the payment of insurance claims.

FSS pilot project: application form and example of completion (sample)

The form and procedure for filling out the application for the FSS pilot project were approved by FSS Order No. 578 dated November 24, 2017. You can download it on our website.

Important! ConsultantPlus warns If the employer does not submit a package of documents for benefits on time or submits such a package of documents incompletely or with errors, then... Find out in K+ what the negative consequences of failure to submit documents are. Trial access is available for free.

You can fill out the application manually (in block letters using black ink, or with a gel, capillary, or fountain pen) or on a computer. Tips for completing individual lines and fields are provided in the footnotes below the application form. To make it easier for you to fill out the application, we have made a sample of it:

Submit the application and other documents to the Social Insurance Fund within 5 calendar days from the date of receipt from the employee. Compile and attach an inventory to them in the form presented below:

Social insurance also submits a register of information for calculating benefits, which you can find out about here.

See also “The transfer of benefits to the MIR card was postponed until July 1.”

Provide the employee who goes with the documents to the fund with a power of attorney. The Social Insurance Fund must check the information received, calculate and pay benefits to the employee within 10 days.

Who makes it up

Responsibility for compiling a complete list of documents for the Social Insurance Fund falls on the management of the company and the immediate head of a specific department. Such a hierarchy allows you to improve the structure between the Social Insurance Fund and the company, as well as make error-free payments. So, the management collects all the documents and draws up an inventory, using the help of the office, signs and sends it to the Social Insurance Fund.

How to make an inventory of transferred documents in 2021

There is no unified inventory form. It is compiled in free form.

Despite the fact that each company draws up a sample list of documents for transfer to another organization according to its own template, it must include the following details:

• name of the organization sending the documents;
• name of the recipient organization;
• Date of preparation;
• a list of transferred documents indicating the number of sheets and copies;
• total number of sheets;
• reason for transfer of documents;
• position, signature and transcript of the person responsible for the transfer of documents;
• position, signature and transcript of the person responsible for receiving the document.

Additionally, we recommend specifying the type of document: original or copy.

An inventory is drawn up in two copies: one copy for the sender, the second must remain with the addressee to record the papers sent and received.

You may also be interested in how to calculate insurance premiums for Q2 2020

Sample inventory of documents transferred to another organization in 2020

Composition of the document

The document, which was approved on December 29, 2021, includes the following information:

1. Full information about the policyholder: registration number, department code, etc.
2. Main part: a table with the names of employees and their category according to which payments should be made.
3. Attachments: attached documents that are necessary to confirm the need for social insurance.

At the end of the inventory there must be the signature of the manager and the seal of the organization.

Video with the procedure for sending documents to the FSS:

Regulatory framework and form

When submitting documentation to the territorial Social Insurance Fund (abbreviated as FSS) for assigning various benefits and payments to employees, the accountant must draw up and fill out an inventory of the relevant papers.
A list of applications and documents necessary for the appointment and payment of relevant types of benefits to insured persons is a mandatory register. It is filled out strictly according to the form approved by Order of the Social Insurance Fund No. 578 of November 24, 2017. The list of documents in the FSS (the 2020 form can be downloaded below) is used in an updated form, starting from December 29, 2017.

Rules for filling out an inventory in the Social Insurance Fund

So, now as for the actual filling. First, the register consists of two parts: introductory and tabular. This is important to consider because the first part contains:

• full policyholder number
• subordination code, which is determined in accordance with the registration number and registration with social authorities. insurance
• full information about tax identification number and checkpoint
• name of the organization that sends the inventory
• official name and number of the FSS body to which the shipment is made

After this, the main part begins - the tabular one. It is made of five columns, which contain information regarding:

• 
  all employees who are entitled to payment

• type of payment
• full names of documents according to which payment is due
• applications

In addition to the fact that all names must be written in full, in the “Types of payments” it is required to indicate a serial number, which relates to the specific basis of the benefit. So, let's look at each code:

• 1 - temporary impossibility of performing labor
• 2 - pregnancy and, as a result, stay in medical care. institutions
• 3 - hospital registration in the early stages of pregnancy
• 4 - birth of a child
• 5 - maternity leave
• 6 - injury due to an accident and temporary disability

This is where the main part ends and all that remains is to attach and list all the documents that serve as the basis for assigning assistance. The complete register must be signed by the head of the organization, indicating all dates and the organization's seal.

Project “Direct Payments” from the Social Insurance Fund

Since 2011, on the territory of the Russian Federation, the Social Insurance Fund of the Russian Federation has been implementing a pilot project aimed at making insurance payments for compulsory social insurance to insured persons directly by the territorial bodies of the Fund (pilot project “Direct Payments”).

Decree of the Government of the Russian Federation dated April 21, 2011 No. 294 approved a number of Regulations establishing the specifics of insurance coverage for the corresponding type of compulsory social insurance and the procedure for interaction between the parties participating in the pilot project. Forms of applications and notices were approved by order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 578. Forms of information registers were approved by order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 579.

How to fill out the data for the register in the Social Insurance Fund in 1C:ZUP if you have received an ELN

Currently, 77 constituent entities of the Russian Federation are already participating in the pilot project. From January 1, 2021, the direct payment mechanism will be implemented in the following regions: Krasnodar Territory, Perm Territory, Moscow, Sverdlovsk, Chelyabinsk regions, Khanty-Mansiysk Autonomous Okrug, federal cities of Moscow and St. Petersburg.

Almost all benefits within the framework of the direct payment mechanism are calculated and paid to insured persons directly by the territorial bodies of the Fund within strictly established deadlines. At the same time, two more benefits remain, which the employer continues to pay, and then applies for compensation to the territorial body of the Social Insurance Fund.

Benefits paid directly from the Social Insurance Fund:

• temporary disability benefits;
• temporary disability benefits due to an accident at work or occupational disease;
• maternity benefits;
• a one-time benefit for women registered in medical institutions in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly allowance for child care up to 1.5 years;
• payment for additional leave for the entire period of treatment and travel to and from the place of treatment.

Temporary disability benefits for the first three days are assigned and paid by the employer at his own expense. From the fourth day, sick leave is paid for by the Social Insurance Fund of the Russian Federation.

Benefits paid by employers and then reimbursed from the Social Insurance Fund:

• social benefit for funeral;
• payment for four additional days off to one of the parents (guardian, trustee) to care for disabled children.

Features of the accident inventory

In the event of an accident, the Social Insurance Fund can pay all insurance premiums, but the key stage is the recognition by the Social Insurance Fund of such an event as an insured event and, as a result, a production one.

Federal Law No. 125, which has jurisdiction over everything related to insurance, defines an industrial accident as harm to the health of an employee during the performance of work duties. And it is the part “at the time of performance of work duties” that is key, since it frees a person from being directly on the employer’s premises.

Therefore, in order to receive payments from the Social Insurance Fund and draw up an inventory, official registration of all damage is required. Thus, Art. 250 of the Labor Code of the Russian Federation, a complete list of necessary documents is contained in Resolution of the Ministry of Labor of the Russian Federation No. 73.

If we do not take into account all the documents that the employer must prepare, then the investigation and further inventory of the Social Insurance Fund must be supported by materials from specialists monitoring the case. Moreover, the legislator has every right to conduct additional examinations. Thus, if the opposite is proven - the damage to health was caused in such a way that it does not fall under the insured event - the company management will personally pay compensation. In this case, the Social Insurance Fund will be exempt from payments to such an employee.

About failure to submit reports

Now regarding missing the reporting deadline. It is regulated by Art. 26.30 Federal Law No. 125, which provides mandatory social services. insurance. Thus, the amount of the fine will be about 5% of the total number of contributions for every 3 months of the previous period. This rule applies regardless of whether the past months were complete or not. However, there is a small limitation in the form of maximum percentages of this amount - no more than 30%.

In addition, if the order is violated, a fine of 200 rubles is paid. However, the presence of financial sanctions that relate directly to the organization is not the only thing that can overtake the employer.

A fine can also be imposed on the head of the company and be interpreted as an administrative violation - this will be ensured by Art. 15.33 Code of Administrative Offences. The amount of such a penalty will be up to 500 rubles.

These sanctions are imposed on the company regardless of the reason for the delay in delivery: intentionally or through negligence - is not taken into account. However, the legislation defines a number of cases that take into account the impossibility of sending a report in a timely manner (Table 1).

Thus, these are only the main features of the inventory that must be taken into account in the event of an accident and further compensation of all funds.

Video about reporting deadlines:

For reimbursement

Reimbursement of benefits from the Social Insurance Fund is possible, but it requires first of all determining where the funds were spent. Thus, compensation is allowed exclusively for: sick leave, benefits for pregnant women and child care, as well as for the funeral of an employee.

However, the Social Insurance Fund compensates these benefits only partially and only some fully. And if we consider the reimbursement procedure, it is quite standard; it is necessary:

1. Write an application: it contains all the information about the person.
2. Prepare a statement of calculation and other documents that are required - determined personally.
3. Wait for a full check by the FSS.
4. Receive funds.

Despite the simple algorithm of actions, problems often occur when: collecting and completing the required package of documents, correctly drawing up the form, and meeting the deadlines for sending and receiving funds. All this is the direct responsibility of the employer and must be regulated by him throughout the entire procedure until the employee receives the funds.

Shipping methods

There are two main methods for sending a list of documents to the Social Insurance Fund (Table 2).

Compliance with all established conditions is also mandatory and does not constitute a benefit if the report does not reach the fund on time.