The transfer of administration of social insurance contributions to the Federal Tax Service did not remove the function of the Social Insurance Fund for reimbursement of costs to employers. The fund continues to control expenses for disability insurance, maternity benefits, and monthly child care payments to employees. If the amount of expenses exceeds the deductions, the Social Insurance Fund provides employers with funds to reimburse expenses (we will consider the current features for 2021). After checking the documents, the amount of the overpayment is returned to the employer’s current account.
Who has the right to claim compensation?
If the employer is an insurer and during the month paid temporary disability benefits and other social payments to employees, he has the right to request the return of sick leave from the Social Insurance Fund in 2021 or reduce the amount of the monthly contribution to VNiM by the amount of paid benefits from the fund (Part 2 of Article 4.6 255 -FZ of December 29, 2006, clause 2 of Article 431 of the Tax Code of the Russian Federation).
If the amount of the listed social benefits is greater than the insurance premiums calculated for the month, then the procedure for compensation for sick leave from the Social Insurance Fund in 2021 is as follows:
- Apply the excess balance toward the next month's payment.
- Write an application to the territorial department of the fund for monetary compensation of the difference.
The application is sent according to the form from letter No. 02-09-11/04-03-27029 (approved by order No. 951n dated 12/04/2009). The following must be attached to the application:
- certificate-calculation;
- breakdown of expenses;
- supporting documents.
More information on how to fill out an application for a refund: “Instructions: fill out an application to the Social Insurance Fund for reimbursement of benefits.”
Information reflected in the calculation certificate
Information on insurance premiums and their movement, necessary for the FSS to reimburse the amounts to the employer, is obtained from the calculation certificate. Details of the list of information included in the calculation certificate are defined in the Order.
The calculation certificate form has not been approved at the legislative level. Employers independently develop a form for submission to the institution, subject to indicating the data required for reimbursement.
The document must contain information about the amounts: (click to expand)
- Social Insurance Fund debts to the employer at the beginning and end of the period.
- Accrued, additionally accrued, paid and spent insurance premiums by the employer, including the amounts of the last 3 months.
- Refunded, offset and not accepted for offset funds.
- Written off amounts of debt of the employer (policyholder).
If it is necessary to monitor the accuracy of the data, the FSS may request information from the Federal Tax Service.
Features for pilot project participants
Participants in the pilot project submit documents for payment of social benefits directly to the Social Insurance Fund. Policyholders fill out the necessary documentation from Order No. 578 dated November 24, 2017 (Appendix No. 1 to the Order). The application and certificate of incapacity for work are transferred to the territorial department of the fund, and the territorial department makes all payments independently. As a result, compensation for sick leave for pregnancy and childbirth from the Social Insurance Fund is not required - the policyholder does not incur expenses for social benefits.
Reimbursement period
According to Article 4.6 of Law No. 255-FZ of December 29, 2006 “On compulsory social insurance in case of temporary disability and in connection with maternity,” the territorial body of the Social Insurance Fund, based on the received package of documents, is obliged to transfer money to the policyholder’s account within 10 calendar days. The starting point of the period is the date of submission of documents. However, in accordance with paragraph 4 of this article, the FSS department will organize an on-site inspection to verify the validity of the expenses. At this stage, the FSS department has the right to require additional supporting documents.
Based on the results of the inspection, the fund pays the funds or within three working days notifies the policyholder of a reasoned refusal.
Please note that the policyholder has the right to appeal the decision to refuse to pay insurance compensation by going to court.
Limitations on Refunds
Compensation is limited to minimum and maximum values. The minimum and maximum are calculated for each individual employee for the two years preceding the insured event. The accountant determines the average earnings for these periods, taking into account the marginal base:
- for 2021 - 912,000 rubles;
- for 2021 - 865,000 rubles;
- for 2021 - 815,000 rubles.
The maximum payment in 2020 is paid within the range of 1,680,000 rubles (865,000 + 815,000). And for one day of illness they compensate no more than 2,301.37 rubles. (1,680,000 : 730 days).
The minimum amount is calculated similarly, for two years. But the value is determined by the minimum wage: Minimum wage x 24 months: 730 days. In 2021, the low for one day is 398.79. They will not pay less than this amount.
If the amount of benefits exceeds accrued contributions
It was discussed above what affects the reduction in the size of the policyholder’s monthly contribution. But a situation arises when the contribution is greater than the expenses. Then the policyholder has two ways to develop the situation, indicated by tax legislation:
- The right to offset the received excess amount against future contributions (if it fits within the current billing period).
- The right to receive a refund when contacting the Social Insurance Fund department with a package of documents.
Although the change in legislation has designated the tax authorities as the administrator of insurance premiums, the application should be submitted to the territorial social insurance fund (Law No. 255-FZ of December 29, 2006).
What documents are needed
Order No. 951n specifies how to reimburse sick leave from the Social Insurance Fund in 2020:
- Determine the amount to be reimbursed and fill out the calculation forms.
- To write an application.
- Submit the package with documents for reimbursement to the fund.
The list of accompanying documentation is given in Order No. 951n and the methodological recommendations of the fund. We collected everything in one table:
| Benefit | Necessary documents to the Social Insurance Fund for reimbursement of sick leave in 2020 (and other insurance payments) |
| For temporary disability |
|
| For pregnancy and childbirth | And these are the documents for returning sick leave from the Social Insurance Fund in 2021 for pregnancy and childbirth:
|
| At the birth of a child |
|
| Child care up to 1.5 years old |
|
| For burial |
|
Need for social insurance reimbursement
The employer has the right to reduce the amount of contributions to the budget by the amount of accrued benefits. When expenses exceed deductions, a budget debt arises to the enterprise. The employer applies to the Social Insurance Fund for compensation of funds paid for insured events if an overpayment occurs. The excess of payments over contributions accrued based on employee income is covered by the Social Insurance Fund.
Example for determining the amount of reimbursement of expenses
Enterprise IP Novikov M.M. has a staff of hired workers, pays remuneration for labor, and pays insurance premiums. In the second quarter of 2021, the individual entrepreneur accrued the amount of wages to employees in the amount of 1,390,000 rubles, the amount of deductions for which to OSS amounted to 40,310 rubles. IP Novikov M.M. in the 2nd quarter, he made payments for social insurance expenses in the amount of 55,000 to pay for leave under the BiR, disability benefits in the amount of 79,000 rubles (including the amount of payment at the expense of the enterprise in the amount of 3,000 rubles).
Based on the results of the quarter, the individual entrepreneur made a calculation: (click to expand)
- Determined the amount of expenses incurred at the expense of the Social Insurance Fund: C = 55,000 + (79,000 – 3,000) = 131,000 rubles.
- I calculated the amount due for reimbursement from the Social Insurance Fund: C2 = 40,310 – 131,000 = (90,690) rubles.
Reimbursement of expenses is made upon the application of the employer accompanied by documents confirming payments.
Document verification deadlines
Instructions on how to return sick leave from the Social Insurance Fund in 2021:
- calculate funds for refund;
- fill out the application, certificate and transcript;
- submit papers to the fund;
- wait for the test results;
- receive funds.
The documentation is checked within 10 days (Part 3 of Article 4.6 255-FZ). If a specialist has questions about the calculations, he has the right to organize a desk audit (Part 4, Article 4.6 255-FZ). In this case, the money will come only after a positive control result and not earlier than in 2-3 months.
Reimbursement of expenses after January 1, 2021
If the policyholder’s application to the Social Insurance Fund is related to expenses incurred for periods starting from 01/01/2017, then the list of documents to be submitted includes:
- Application for the return of funds spent on social security.
- Help-calculation.
- Breakdown of Social Security Expenses.
Upon receipt of an application, the Social Insurance Fund department performs a desk audit of the submitted expense information or an on-site unscheduled audit. During the consideration of the application, the fund requests from the Federal Tax Service the information from the unified reporting form submitted by the policyholder. This is how a counter-check of data on social security expenditures takes place.
Based on the results of the audit, the fund department sends the result of the decision to the tax office in the form:
- confirmation of the declared expenses for payment to the policyholder;
- non-acceptance of expenses specified in the application for offset.
After this, the Federal Tax Service fills out an application for a refund and submits it to the territorial body of the Federal Treasury. After processing the documents, the funds are transferred to the policyholder’s account (within three working days).
When offsetting funds against future periods, the tax officer uses an internal document to reflect the resulting overpayment in the client’s card. The next time contributions are calculated, the amounts will be offset automatically (with the possible formation of an underpayment of the current contribution).
If the amount accepted for offset does not match the amount of the contribution, the difference must be made within the period established by law.
As part of the new procedure for interaction between the taxpayer, the Social Insurance Fund department and the tax policyholder, they can submit an application for reimbursement to the Federal Tax Service inspectorate, which transmits information about the received application to the Social Insurance Fund department. On this basis, the fund carries out the same control actions as in the case of personal receipt of a package of documents. The on-site inspection may be joint with representatives of the tax authorities.
Along with information about the policyholder’s need to return funds, the Federal Tax Service Inspectorate transfers data from a unified reporting form to the Social Insurance Fund department for making a decision. The following steps coincide with the case when the policyholder applies to the Social Insurance Fund.
The Federal Tax Service has the right to make decisions on holding the taxpayer accountable for the offense committed. This information is also brought to the attention of the FSS.
The policyholder now does not care which body to submit an application for reimbursement of social security expenses incurred. The developed procedure for interaction between the two structures established a clear flow of documents and exchange of information between them.
In the era of electronic communication, such data exchange can occur almost instantly. But the future will tell.
Shipping methods
It is possible to send a covering letter by post, electronically via telecommunication channels, or in printed form in person, usually through the reception desk, where a mark is made on the second copy of receipt.
When drawing up a cover letter, you must follow the rules of business correspondence, indicate all the required details, without violating the principles of document flow. In the process of interacting with government control authorities, it is useful to refer to official websites, where document forms and design samples for employers are often provided.
Why are there 2 types of rules for the return (offset) of contributions?
Currently, almost all types of insurance premiums (except for payments for accident insurance) are subject to the provisions of the Tax Code of the Russian Federation, which contains not only a separate chapter devoted to these charges, but also references to contributions in all general rules for working with tax payments (Part. 1 of the Tax Code of the Russian Federation).
Therefore, the return (offset) of insurance premiums is carried out according to the algorithms used in similar procedures for taxes and fees (Articles 78, 79 of the Tax Code of the Russian Federation). Read more about tax refunds (offsets) here .
However, these rules for contributions have their own specifics due to the fact that:
- contributions paid after 2021 continue to be paid separately by fund;
- contributions received by the Pension Fund are taken into account individually;
- During the 2017–2021 period (transition period), the question may arise about the return of contributions transferred there according to the rules in force before 2021.
At the same time, “unfortunate” contributions remained under the jurisdiction of the FSS and are still subject to the provisions of the law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ. Therefore, in matters of refunding overpayments on these insurance premiums in 2021 - 2021, you will have to be guided by Art. 26.12 and 26.13 of this document.
Find out about the nuances of returning or offsetting overpayments on contributions in ConsultantPlus. To do everything correctly, get trial access to the system and go to the Ready solution. It's free.
Reimbursement for sick leave from the Social Insurance Fund in 2021
Starting from January 2021, the reimbursement procedure will become a thing of the past, since residents of all regions without exception will begin to receive benefits directly from the Social Insurance Fund. Sample of a single calculation of contributions for the purpose of reimbursement of FSS expenses Reimbursement of FSS expenses during the inter-reporting period: procedure Employees brought several sick leaves, but the company does not have enough money to pay benefits on time. In this case, you need to apply for money from the Social Insurance Fund. This rule was in effect before. In 2021, the list of documents has changed. It is also relevant for 2021. Documents for reimbursement of benefits from the Social Insurance Fund from January 1, 2021 Now you need to submit to the fund:
- statement;
- certificate of calculation (previously it was necessary to attach the 4-FSS calculation);
- copies of documents to justify the payment of benefits, such as sick leave.
These documents are listed in the order of the Ministry of Health and Social Development dated December 4, 2009 No. 951n.
Reimbursement of benefits from the Social Insurance Fund in 2021: documents
- The employer accepts sick leave from the employee.
- Conducts all necessary calculations.
- The employer pays the benefit.
- After payment, the employer submits a report and other necessary documents to the Social Insurance Fund to reimburse the funds spent on maternity benefits.
- The fund checks the report and if everything is fine, refunds the money.
- Deadlines for reimbursement of maternity benefits from the Social Insurance Fund After receiving all the necessary documents for reimbursement of the amount of maternity benefits, the Social Insurance Fund carefully checks everything and makes a decision within the following deadlines:
- no more than 10 days, in most cases within 5 working days, provided that there are all the necessary documents and there are no errors in them;
- in cases where additional verification of the information provided is required - within 3 months.
It is after this time that the Social Insurance Fund transfers maternity benefits to the enterprise.
Insurance premiums for individual entrepreneurs for themselves for 2021
Compared to 2021, they have not changed. In 2021, for all individual entrepreneurs, fixed insurance premiums for income not exceeding 300 thousand rubles:
- RUB 32,448 — for pension insurance;
- RUB 8,426 - for medical purposes.
The maximum amount of annual pension contributions for yourself also remained the same - 259,584 rubles. (fixed contribution of 32,448 rubles, 1% additional contributions on income over 300 thousand rubles).
Starting in 2021, entrepreneurs with a patent were allowed to deduct insurance premiums for themselves and their employees from the cost of the patent. The deduction operates by analogy with the simplified tax system of 6% and the canceled UTII. Individual entrepreneurs without employees can reduce the cost of a patent by the amount of contributions paid up to 100%, individual entrepreneurs with employees - up to a maximum of 50%.
Preferential rates of insurance premiums for IT companies
From January 1, 2021, insurance premiums have been reduced for organizations in the information technology sector. Instead of 14%, the total tariff was 7.6%, of which:
- 6% - for pension insurance;
- 1.5% - for social insurance in connection with disability and maternity;
- 0.1% - for health insurance.
The right to reduced tariffs was given to organizations that are engaged in the design and development of electronic component products and electronic (radio-electronic) products (clause 18, clause 1, article 427 of the Tax Code of the Russian Federation).
IT companies can receive benefits on insurance premiums if the following conditions are met:
- state accreditation in the Ministry of Telecom and Mass Communications (inclusion in the special register);
- the share of income from IT activities is at least 90% of total income;
- The average number of employees is at least 7 people.
In letter No. 03-07-07/111669 dated December 18, 2020, the Ministry of Finance explained how to determine the share of income and gave examples of the use of tax benefits. If the IT company meets the necessary criteria, you can apply new tariffs without reporting it to the tax office.
How to write correctly?
It is convenient to draw up a cover letter on letterhead developed by an organization or individual entrepreneur, which contains all the necessary details and contact information of the policyholder.
Mandatory details are the number of the outgoing document and the date of preparation, which can be used to easily control the movement from the sender to the recipient and within the Fund.
When writing a cover letter you must:
- Indicate the name of the organization and the responsible person who represents the interests, indicating on the basis of which document he received these powers.
- In the descriptive part, you need to state the essence of the issue, fully revealing the topic at hand.
- The covering letter includes a list of supporting documents that are included in this correspondence, regardless of whether information is exchanged in printed form or electronically via communications. Often the type of documents is indicated: original or copy, and their quantity.
- An integral part is the signature of the authorized person with the decoding of the initials, secured by a seal.
- To provide an opportunity to clarify questions of interest to the recipient, indicate the contact details of the contractor who drafted the letter and is brought up to date on this document flow.
Algorithm of actions
According to current legislation, every employer who has concluded an employment contract with an employee is obliged to transfer contributions to the Social Insurance Fund for his social insurance. At the same time, the Social Insurance Fund undertakes to reimburse sick leave benefits starting from the 4th day of the employee’s incapacity for work. The employer pays for the first three days of sick leave from his own funds.
The Social Insurance Fund must fully compensate the employer for sick leave if the employee underwent sanatorium-resort treatment. Sick leave issued due to the need to undergo sanatorium treatment or as part of providing care for a sick child is paid by the Social Insurance Fund from the first day of its registration. The situation is similar with compensation for sick leave during pregnancy and childbirth.
According to Federal Law No. 255, reimbursement of expenses for sick leave received from the Social Insurance Fund is made if the employer’s expenses for compulsory social insurance exceed the accrued contributions to the Social Insurance Fund. At the same time, the employer has a choice of how to deal with the overpayment:
- Set them off against future payments.
- Receive reimbursement to your bank account.
These opportunities are reserved for the employer by the Tax Code (clause 9, article 3 1) and Federal Law-255 (part 2, article 4.6). The first option assumes that the employer will not pay insurance premiums until the overpayment amount has been exhausted. But some employer companies with a zero social insurance contribution rate, for objective reasons, cannot choose this method.
The procedure for receiving compensation for expenses from the Social Insurance Fund includes the following steps:
- Collection and preparation of necessary documents.
- Writing an application for compensation and submitting it to the Social Insurance Fund along with a set of documents.
- Waiting for the submitted information to be verified.
- Receipt of compensation to the bank account specified in the application.
If the employer is refused compensation, he can appeal the decision made by the fund to the Social Insurance Fund.
Why is it required?
A covering letter to the Social Insurance Fund is often drawn up in two copies and is an outgoing document with an assigned number and date. It is required to summarize the transmitted information, cover the given topic of the letter, track the movement of the document according to its details, and preserve the supporting documents that are included in the list of transmitted documentation (how to compose a letter for a package of documents?). Business correspondence should be built on the principles of targeting and give reasoned answers to the questions posed.
