Application to the Social Insurance Fund before November 1, 2021 - form filled out, who is submitting, duration, registration

The law allows an individual entrepreneur to receive a discount on the insurance rate for premiums for injuries.

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However, it must be taken into account that the indicators that allow one to count on a reduction in contributions have been changed. The discount is not available to everyone.

In order for a citizen to count on paying contributions on preferential terms, you need to study the rules for submitting an application to the Social Insurance Fund before November 1, 2020.

What's happened?

The Social Insurance Fund of Russia published order No. 231 dated April 25, 2019 “On approval of the Administrative Regulations for the provision by the Social Insurance Fund of the Russian Federation of state services to establish a discount on the insurance tariff for compulsory social insurance against industrial accidents and occupational diseases.”
The Russian Ministry of Justice registered the document on 10/08/2019, and it came into force on 10/20/2019. Therefore, employers must apply for a discount on injury contributions under the new regulations. The deadline for submitting applications has not changed, as in previous years; this must be done before November 1. The previously existing administrative regulations, approved by order of the Ministry of Labor of Russia dated September 6, 2012 No. 177n, have lost force.

How to get a reduction in contributions?

It is important to note that not all employers can receive a reduction in injury contributions. Even if some employers have the opportunity to reduce insurance premiums for injuries, their conditions for receiving these contributions will be very different. Why? Everything is very simple, the fact is that the interest rate for reducing insurance premiums will depend only on the insurance organizations themselves, which are located in different regions of the Russian Federation. Also, it is these insurance organizations that will decide which firms and employers should be allowed to receive a discount and which should not.

It is worth recognizing that an employer who wants to receive a discount on injury insurance premiums in 2021 must fulfill several generally accepted conditions. These conditions are the most common formality, which, nevertheless, must be fulfilled by any company. Namely, the discount will be allowed if the enterprise has been operating and has been operating for more than three years.

Also, the company should not have debts on insurance premiums and deaths in its production. Employers must also periodically send their employees for medical examinations and send reports to insurance organizations. However, there is one small but important detail of this issue. Absolutely all applications must be sent to insurance organizations of the Russian Federation before November 1, 2021.

How the application form to the FSS has changed

Applicants for receiving government services to establish a discount to the insurance tariff for compulsory social insurance against accidents at work and occupational diseases are insurers - legal entities of any organizational and legal form (including foreign organizations operating in Russia and employing citizens of the Russian Federation) or individuals persons employing persons subject to compulsory social insurance against industrial accidents and occupational diseases. All of them must annually send applications to the territorial bodies of the Social Insurance Fund at the place of registration to establish tariffs for injuries for the next year.

This year the application must be submitted in an updated form. A field has been added to indicate the checkpoint, as well as a new table. In the table, policyholders must indicate the amounts:

insurance premiums for injuries accrued for payment for previous reporting periods, as well as for the last 3 months of the current reporting period;
expenses not accepted by the Social Insurance Fund for offset;
funds received from the Social Insurance Fund for previous reporting periods and 3 months of the current one;
overpaid or collected insurance premiums that were not credited or returned at the time of filing the application;
expenses for payment of insurance coverage for previous reporting periods and 3 months of the current one;
insurance premiums paid for previous reporting periods and 3 months of the current one;
written off debt of the policyholder.

Now the application must indicate how the policyholder wants to receive the FSS decision on a discount on tariffs: in person, by mail, at the MFC or through the government services portal. You can find the updated application form in the appendix to the FSS order or download it from the link.

The procedure for filing an application with the authority

In order for an entrepreneur to be granted a discount, he must fill out an application. Documents are submitted to the Social Insurance Fund branch at the place of registration of the organization.

Photo: application to the FSS

The form of the paper is fixed by law. For a document to be considered valid, it must reflect the following data:

the name of the territorial unit of the Social Insurance Fund to which the application is made;
name of the insured and information about him;
OKVED code;
TIN of the applicant;
date of commencement of financial and economic activities;
registration number in the Social Insurance Fund;
Full name of the policyholder and signature;
date of application;
Full name and signature of the person who accepted the application, as well as the date the action was carried out.

The application is reviewed within 1 month. Another 5 days are given to inform the applicant about the decision. The application form to the FSS is available.

Package of necessary documents

If an entrepreneur wants to receive a discount, he must fulfill a number of conditions, the list of which includes:

it is necessary to contact the local branch of the Social Insurance Fund with an application for a discount no later than November 1 of the year that follows the period during which the entrepreneur wants to make contributions to the fund on preferential terms;
a company wishing to reduce the amount of deductions must carry out financial and economic activities for at least 3 years. Thus, in 2021, only those organizations that began operating before 2016 can count on receiving a discount;
there should be no fatalities during the above period. Temporary disability of employees during this period will not be a reason for rejecting the application;
The organization must not have any debt on insurance premiums. Contributions to the Pension Fund and the tax authorities are not taken into account.

From the above conditions it follows that it is not necessary to provide supporting documents. The only paper required to receive a discount is an application.

It must be filled out on the form prescribed by law and contain a complete set of necessary information.

Submission methods

Today there are 2 ways to apply. An entrepreneur can fill out a classic paper form and personally submit it to the organization or use an electronic form of the document.

In the first case, the standard application rules must be followed. The law does not specify exactly how the form must be filled out.

This allows the entrepreneur to enter data into it on a computer or by hand. If the second method is chosen, the paper should not contain corrections.

If an error is made, you must fill out the documents again. It is better to enter data in black or blue pen. Information must be legible.

Experts recommend filling out the paper in block letters. In the columns intended to indicate the TIN, registration number of the policyholder, as well as the OKVED code, only one digit must be entered in each square.

If a citizen decides to provide a document electronically, the paper must be signed with an enhanced qualified electronic signature. Documents that do not meet the above requirements will not be considered.

How the procedure for accepting applications has changed

The Social Insurance Fund has changed the procedure for establishing a discount to the insurance tariff for compulsory social insurance against industrial accidents and occupational diseases. The time frame for FSS specialists to make a decision on establishing a discount now depends on the amount of accrued contributions for the previous year. The threshold amount has changed. The application will be considered:

for the amount of contributions up to 15 million rubles (previously 6 million rubles) inclusive - within 10 working days from the date of acceptance;
for contributions of more than 15 million rubles (previously 6 million rubles) - within 18 working days.

The decision to establish a discount for the policyholder for the next financial year must be made by the Social Insurance Fund no later than December 1 of the current financial year.

There are more reasons for the FSS to refuse to accept documents for a discount. Now they will not accept an application that does not comply with the established form. Those applicants who do not have a document confirming the identity or authority of a representative of the organization will also be refused.

What document must accountants submit to the Social Security Fund before November 1?

Discount on the tariff for insurance premiums for “injuries”
10.29.2019Russian tax portal
As we all know, the tariff for insurance premiums “for injuries” is set by the Social Insurance Fund to the policyholder individually for each calendar year. The tariff depends entirely on the main type of activity of the organization. Each type of activity has its own degree of “danger” and the tariff can range from 0.2% to 8.5%.

An employer can save on contributions by asking the Social Security Office for a discount.

But not everyone is entitled to such discounts . Let's look at which employers have the right to apply to the Social Insurance Fund and receive a discount, and what documents need to be filled out.

The rules for receiving these discounts were approved by Decree of the Government of the Russian Federation dated May 30, 2012 No. 524. Based on this document, discounts and allowances are established by the Social Insurance Fund for the next financial year within the limits of insurance premiums provided for by the relevant section of the income portion of the insurer’s budget, approved by federal law. .

The size of the discount or premium cannot exceed 40 percent of the established insurance rate.

The amount of the discount is calculated by the insurer in accordance with the methodology for calculating discounts and surcharges to insurance rates for compulsory social insurance against accidents at work and occupational diseases, based on the following main indicators determined based on the results of the activities of policyholders for the 3 years preceding the current year:

a) the ratio of the amount of insurance coverage in connection with all insured events that occurred with the insured to the accrued amount of insurance premiums;

b) the number of insured events per 1 thousand employees;

c) the number of days of temporary disability for the insured per 1 accident recognized as insured, excluding cases of death.

If there was a fatal insured event in the previous financial year that was not due to the fault of third parties, the policyholder is not entitled to a discount for the next financial year.

Discounts and allowances are determined taking into account the state of labor protection based on information about the results of a special assessment of working conditions and information about mandatory preliminary and periodic medical examinations as of January 1 of the current calendar year.

The amount of the discount or premium is calculated by the insurer for the next financial year in the current financial year and is established from January 1 of the next financial year.

The deadline for submitting an application for a discount on injury insurance premiums is November 1, 2019. But from October 20, applications will only be accepted if they are completed using the new forms.

The time frame for making a decision on granting a discount by the Fund depends on the amount of last year’s insurance premiums:

up to 15,000.0 thousand rubles - the answer will come within 10 days;
more than 15,000.0 thousand rubles - you will have to wait at least 18 working days.

Compared to the current rules, the threshold amount has been increased from 6 to 15 million rubles.

Which organizations and individual entrepreneurs are entitled to take advantage of the discount? The discount will be provided to the employer provided that he:

has been operating for at least 3 calendar years prior to the year in which he requests the discount;
insurance premiums and fines based on the results of inspections have been paid in full;
there were no insured fatalities in the previous year;
all of the organization’s injury rates are below industry values.

Downloads

Application for establishing a discount.doc (51Kb)

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What new expenses will the FSS reimburse?

Through contributions to the Social Insurance Fund, employers can finance preventive measures to reduce injuries: medical examinations, special medical conditions, purchase of first aid kits, special clothing, and breathalyzers.
The full list is given in paragraph 3 of Order No. 580N of the Ministry of Labor of the Russian Federation dated December 10, 2012. From August 4, the list of such expenses was expanded by order of the Ministry of Labor of the Russian Federation dated June 23, 2020 No. 365N. Now you can receive reimbursement from the Social Insurance Fund for expenses related to coronavirus prevention:

masks, respirators, face shields, shoe covers, gloves, disposable gowns and type 1 anti-plague suits;
disinfectant wipes, antiseptics and dispensers for them;
devices and equipment for disinfection of transport, packaging, products, premises, contact surfaces;
non-contact thermometers and regular thermometers;
tests for coronavirus.

What documents to prepare for the Social Insurance Fund

To receive reimbursement for Covid expenses from the Social Insurance Fund, you will need:

Application for financial support for preventive measures - the form is approved by Appendix No. 1 to the FSS order No. 237 dated 05/07/2019.
A copy of the list of measures to improve working conditions and labor protection and (or) a copy or extract from the collective agreement, agreement on labor protection.
Financial support plan for preventive measures - the form is approved by the appendix to order No. 580N.
Documents certified by the manager’s signature and seal (if any) that will justify each type of “coronavirus” expense. They are listed in clause 4.1 of order No. 580N:
copies of certificates or declarations of conformity or documents stating that they are not needed;
contracts with medical organizations, permits and a list of workers who are tested for coronavirus.

Discount application: form and sample

An application for a discount on the Social Insurance Fund tariff for 2021 must be submitted to the Social Insurance Fund branch at the place of registration of the organization (IP). The application must be submitted no later than November 1, 2021 (this is Tuesday). The form of this application is determined by law (Appendix 5 to Order of the Ministry of Labor of Russia dated September 6, 2012 No. 177n). Applications cannot be submitted in any form. Here is the application form that you can download.

A completed sample application for a discount, which you can also download, may look like this:

The discount amount is calculated based on the results of the organization’s work over three years. At the same time, discounts in the tariff for contributions “for injuries” for 2017 are established taking into account information about a special assessment of working conditions, based on the results of certification of workplaces. The results of mandatory medical examinations of employees as of January 1, 2021 will also be taken into account. Previously, this information had to be submitted along with the application when applying for a discount. However, now this information is contained in Table 10 of Section II of Form 4-FSS. In this regard, there is no need to additionally attach this information to the application for establishing a discount.