The form for the report to the Social Insurance Fund on preventive measures has been approved: download the form for free

The Social Insurance Fund of Russia explained the important nuances of financial support for preventive measures in connection with coronavirus 2021, and also provided a form for a report to the Social Insurance Fund on the financial support of these measures through insurance contributions.

In Appendix 1 to the letter dated 08/05/2020 No. 02-09-11/12-05-19094, the Social Insurance Fund brought to the attention of policyholders the recommended form of the Report on the use of amounts of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases for financial security in In 2021, preventive measures to reduce industrial injuries and occupational diseases of workers.

This report consists of 2 tables. It is signed by the manager and chief accountant.

The FSS also drew attention to a number of nuances about the costs of preventive measures for coronavirus 2021 at the expense of insurance premiums:

• The deadline for submitting an application to the Social Insurance Fund at the place of registration for financial support for preventive measures is until October 1, 2020 ;
• when financing measures to prevent the spread of the new coronavirus infection (COVID-19), must be taken into account ;
• measures to prevent coronavirus should apply to all workers, regardless of the working conditions at their workplace;
• for these purposes, you can spend no more than 20% of the amounts of insurance premiums accrued for the previous calendar year, minus expenses in the previous calendar year for sick leave for injuries and vacation (in excess of the annual paid) for the entire period of treatment and travel to the place of treatment and back;
• means of prevention and protection against coronavirus may be foreign- made;
• to justify financial support, the policyholder must submit to the Social Insurance Fund a list of measures taking into account the recommendations of Rospotrebnadzor;
• when purchasing personal protective equipment, the policyholder submits to the Social Insurance Fund a list of them indicating the quantity, cost and number of employees provided with them in accordance with the issuance standards recommended by Rospotrebnadzor;
• conducting a laboratory examination of workers for COVID-19 - only as part of their testing for coronavirus;
• the laboratory must have a license to use pathogens of infectious diseases in humans and animals of the 2nd degree of potential danger (pathogenicity) (letter of Rospotrebnadzor dated 03/06/2020 No. 02/3739-2020-32);

The FSS also reported that albums of forms are currently being developed:

• on the use of insurance premiums for injuries to finance preventive measures in 2021 to reduce industrial injuries and occupational diseases of workers;
• a summary report on the use of contributions for financial support in 2021 for preventive measures to reduce injuries and occupational diseases.

In addition, taking into account the extension of the deadline for policyholders to submit applications for financial security in 2020, the deadline for a response for the Social Insurance Fund has been extended until November 1, 2020 .

Read also

01.06.2020

What coronavirus expenses will the FSS reimburse?

The rules for reimbursement of the insurer's expenses from paid insurance premiums were introduced by Order of the Ministry of Labor dated December 10, 2012 No. 580. Against the backdrop of the pandemic, this document was supplemented by Order of the Ministry of Labor dated June 23, 2020 No. 365n, which allows the following expenses to be financed in 2021 from insurance premiums:

• purchase of PPE (personal protective equipment) for respiratory organs, shoe covers, gloves, disposable gowns, type 1 anti-plague suits;
• purchase of skin disinfectants for treating employees’ hands (antiseptics, disinfectant wipes) and dispensing devices for them;
• purchase of means for disinfection of premises and transport;
• purchase of thermometers or equipment for non-contact measurement of body temperature;
• conducting a laboratory examination of personnel for COVID-19.

The FSS, in Letter No. 02-09-11/12-05-19094 dated 08/05/2020, informs that the policyholder’s costs will be reimbursed, even if the purchased funds and equipment are not of domestic production. The letter also contains a report form on the use of amounts allocated to finance coronavirus prevention measures, which is submitted along with the 4-FSS calculation for the corresponding reporting period.

To receive compensation, the policyholder submits to the territorial Social Insurance Fund:

• application for compensation due to coronavirus;
• plan for the implementation of preventive measures (developed taking into account the recommendations of Rospotrebnadzor - letter dated 04/07/2020 No. 02/6338-2020-15);
• documents confirming the purchased quantity of funds and equipment, their cost and useful life;
• copies of relevant certificates, identifications, declarations, agreements and licenses, if provided.

EVENTS TO BE FINANCED BY THE FSS.

The list of measures to prevent industrial injuries and occupational diseases, financed by the Social Insurance Fund, is given in clause 3 of Rules No. 580n. The above list in 2021 was supplemented by the following measures (see orders of the Ministry of Labor of the Russian Federation dated April 29, 2016 No. 201n, July 14, 2016 No. 353n):

1) labor protection training for employees of organizations classified as hazardous production facilities (clause “c”, clause 3 of Rules No. 580n);

2) acquisition of personal protective equipment manufactured in the territory of the Russian Federation, as well as flushing and (or) neutralizing agents ( paragraph "g" paragraph 3 of Rules No. 580n). The policyholder's expenses for the purchase of special clothing are subject to financial support if the specified special clothing is made on the territory of the Russian Federation from fabrics, knitted fabrics, non-woven materials, the country of origin of which is the Russian Federation;

3) acquisition of individual instruments, devices, equipment and (or) their complexes (systems) directly intended to ensure the safety of workers and (or) control over the safe conduct of work within the framework of technological processes (clause “l”, clause 3 of Rules No. 580n );

4) acquisition of instruments, devices, equipment or their complexes (systems) that directly provide (clause “l”, clause 3 of Rules No. 580n):

• conducting training for workers on safe work practices and actions in the event of an accident or incident at a hazardous production facility;
• remote video and audio recording of briefings, training and other forms of preparing workers for safe work, as well as storage of the results of such recording.

When do you need to submit an application to the Social Insurance Fund for reimbursement of expenses for personal protective equipment and other preventive measures?

The deadline for submitting documents to receive compensation is October 1, 2020.

The Social Insurance Fund will finance no more than 20% of the total amount of “injury” contributions accrued for 2021 in relation to coronavirus prevention costs, reduced by the insurance compensation received for the same period.

Please note that for other expenses in addition to the specified limit, the following rules apply:

• no more than 30% of the amount of last year’s accrued contributions minus reimbursements, subject to the insurer sending additional funds for sanatorium and resort treatment of pre-retirement employees;
• the amount of accruals for the 3 previous years, but not more than the amount of contributions for the current year, if the policyholder has no more than 100 employees and financial support for preventive measures was not carried out during the 2 previous years.

Register of insured persons

Annex 1

to the letter from the FSS of the Russian Federation

from 02.07.15 N 02-09-11/16-10779

Register of insured persons who have undergone mandatory periodic medical examinations Limited Liability Company "Sculptor", Moscow, st. Vysotskogo, 11, building 2, 17701090559770101001, 22.2 —————————————————————————— (name of the policyholder, address, registration number, OKVED code)

Sample 2

Application form to the Social Insurance Fund for compensation for preventive measures

The application form was introduced by Order of the Ministry of Health and Social Development dated July 11, 2011 No. 709n, the validity of which was extended until 2021 by Government Decree No. 1514 dated December 11, 2017.

The form contains the following information:

• name of the territorial body of the Fund;
• name of the insured;
• registration number of the applicant in the Social Insurance Fund, subordination code;
• Bank details;
• amount of compensation;
• list of attached documents;
• signatures of the manager and chief accountant.

Change #3

Paragraph 19 has been changed. In the new edition it looks like this:

19. Documents (copies of documents) necessary for the provision of public services specified in paragraph 18 of the Administrative Regulations are submitted by the applicant on paper or in the form of an electronic document through the federal state information system “Unified portal of state and municipal services (functions). Copies of documents attached to the application, submitted on paper, must be certified by the seal of the applicant (if there is a seal).

When submitting an application in the form of an electronic document, and copies of the documents specified in paragraph 18 of the Administrative Regulations on paper, the application is signed with a simple electronic signature or an enhanced qualified electronic signature of the applicant in accordance with Federal Law of April 6, 2011 No. 63-FZ “ About electronic signature”, and documents are certified by the applicant’s seal (if there is a seal).

When submitting an application accompanied by copies of the documents specified in paragraph 18 of the Administrative Regulations in the form of an electronic document, only the applicant’s enhanced qualified electronic signature is used. In this case, submission of an application and copies of documents specified in paragraph 18 of the Administrative Regulations on paper is not required.

When submitting notarized copies of documents in the form of an electronic document, the correspondence of the electronic image of the copy of the document to its original must be certified by an enhanced qualified electronic signature of the notary.

Sample of filling out an application for compensation from the Social Insurance Fund

Let's look at an example of filling out an application for reimbursement.

Atlantis LLC purchased in 2021 for the purpose of coronavirus prevention:

• non-contact thermometer for organizing an input filter for 5 thousand rubles;
• reusable masks for 100 rubles. (number of employees – 20 people, amount of expenses – 2 thousand rubles);
• individual disinfectants for 100 rubles. (total purchased for 2 thousand rubles);
• premises disinfection products – by 11 thousand rubles.

All expenses amounted to 20 thousand rubles. and were included in the company’s preventive action plan to combat the spread of coronavirus.

For 2021, the company’s payroll amounted to 7,200,000 rubles, sick leave for “injuries” was not paid, financing is possible within 20% of the amount of insurance premiums.

The contribution rate for “injuries” is 0.2%. Insurance premiums accrued for 2021:

7,200,000 x 0.2% = 14,400 rubles.

Considering that the reimbursement will be 20% of the accrued contributions for 2019, Atlantis LLC submits an application in the amount of 2,880 rubles. (14,400 x 20% = 2,880 rubles).

In this case, it turns out that there is no point in collecting a package of documents for each item of expenses incurred. It is quite enough to confirm the expenses, for example, for the purchase of a thermometer, and attach:

• a list of purchased devices indicating quantities and prices;
• a copy of the document of compliance, if the thermometer is subject to mandatory certification.

A completed application for reimbursement of coronavirus expenses looks like this:

What does the new report include?

The report consists of two tables. The first table indicates:

• the name of preventive measures to reduce industrial injuries and occupational diseases;
• planned expenses, which are agreed upon with the regional branch of the Social Insurance Fund;
• money actually spent;
• details of documents that confirm expenses incurred.

The second table records the quantity:

• workers subject to periodic medical examination in 2002;
• employees who underwent this inspection in 2002;
• workers who are recommended for sanatorium-resort treatment;
• workers who have undergone sanatorium-resort treatment at the expense of insurance contributions;
• workplaces in the enterprise;
• workplaces where it is necessary to carry out certification of working conditions;
• workplaces where this certification was carried out at the expense of insurance contributions.

In addition, in this table it is necessary to indicate the number of devices for monitoring the state of working conditions that the enterprise purchased (total), including through insurance contributions.

Change No. 9

Paragraph 57 has been changed. In the new edition it looks like this:

57. The official responsible for the provision of public services, after receiving an application or application and copies of documents (in the form of an electronic document) or an application and documents submitted in person or sent using postal services, carries out the following actions:

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determines the existence of grounds provided for in paragraph 26 of the Administrative Regulations, on which the application and documents are not accepted for consideration;

in the absence of grounds for refusal to accept the application and documents for consideration, registers them within the time limits provided for in paragraphs 33-36 of the Administrative Regulations;

issues (sends) a receipt (notification) about the acceptance and registration of the specified application and documents in person, using postal services, through the personal account of the federal state information system “Unified portal of state and municipal services (functions).

Change No. 13

Paragraph 86 has been changed. In the new edition it looks like this:

86. The applicant may file a complaint in the following cases:

a) violation of the deadline for registration of the application;

b) violation of the deadline for the provision of public services;

c) the requirement for the applicant to submit documents not provided for by the regulatory legal acts of the Russian Federation for the provision of public services;

d) refusal to accept documents, the submission of which is provided for by regulatory legal acts of the Russian Federation for the provision of public services;

e) refusal to provide a public service, if the grounds for refusal are not provided for by federal laws and other regulatory legal acts of the Russian Federation adopted in accordance with them;

f) the requirement for the applicant to pay a fee when providing a public service that is not provided for by the regulatory legal acts of the Russian Federation;

g) refusal to correct typographical errors and errors in documents issued as a result of the provision of public services or violation of the established deadline for such corrections.

The subject of the complaint is decisions and (or) actions (inaction) of the Fund and its territorial bodies, as well as their officials in the provision of public services, which, in the opinion of the applicant, violate his rights and legitimate interests.