Covering letter to the Social Insurance Fund adjustment report

The only difference is that when filling out the title page of the updated calculation for the corresponding period, in the “Adjustment number” field, the payer of insurance premiums must indicate which account calculation, taking into account the changes and additions made, is submitted by the policyholder to the territorial body of the Social Insurance Fund (for example, 001 , 002… 007 etc.).

When preparing an updated calculation, the general filling procedure is applied. The payroll must be filled out completely, and not just the table of the section in which the indicators change. We will show you with an example how to correctly make corrections to a payslip.

The calculation according to FSS Form-4 for the first quarter of 2013 is filled out according to the form established by order of the Ministry of Health and Social Development of Russia dated March 12, 2012 No. 216n

Example 1

Romashka LLC submitted its reports for the first quarter of 2013 to the Federal Social Insurance Fund of the Russian Federation on time.
In April 2013, the accountant discovered that an arithmetic error was made in the presented calculation - the amount of payments in favor of individuals for February was underestimated by 31,000 rubles. As a result, the amount of insurance contributions for compulsory social insurance was incorrectly calculated for payment: - in case of temporary disability and in connection with maternity;

- for injuries.

Romashka LLC must submit to the territorial branch of the FSS of the Russian Federation an updated calculation in accordance with FSS Form-4 for the first quarter of 2013. How can I correct my reporting?

Solution

We are adjusting the indicators of Section I of Form-4 of the FSS, which reflects information on accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred
. We will correct the indicators of Table 3 of Section I of Form-4 of the FSS.

In the primary reporting, the organization incorrectly indicated the base for calculating insurance premiums for February.

In line 1 of column 5 of table 3 of section I of the calculation in Form-4 of the FSS, the amount of 100,000 rubles was indicated. (sample 1).

Sample 1 Table 3 of Section I of Form 4-FSS (primary calculation) (fragment)

In the corrective calculation, in the specified line, you should indicate the amount of 131,000 rubles.

At the same time, the total amount of payments accrued in favor of individuals, taking into account the amounts for February (RUB 131,000), will amount to RUB 300,000. (sample 2).

Since in January 2013 the organization made payments in favor of individuals in the amount of 2,000 rubles, not subject to insurance premiums in accordance with Article 9 of Law No. 212-FZ, the base for calculating insurance premiums was reduced by 2,000 rubles. Accordingly, the total amount of the base for calculating insurance premiums, indicated in line 4 of column 3 of table 3 of section I, amounted to 298,000 rubles. (sample 2).

Sample 2 Table 3 of Section I Form-4 FSS (calculation updated) (fragment)

Now let’s correct the indicators in Table 1 of Section I of FSS Form-4.

In the initial calculation, the amount of accrued insurance premiums for February, indicated in line 2 of Table 1 of Section I of Form-4 of the Social Insurance Fund, amounted to 2,900 rubles. (RUB 100,000 ? 2.9%).

The total amount of insurance premiums was 7,743 rubles. (1073 rubles + 2900 rubles + 3770 rubles) (sample 3 on p. 33). The amount of insurance premiums was reduced by 899 rubles.

In the updated calculation, the amount of accrued insurance premiums for February, indicated in line 2 of Table 1 of Section I of Form-4 of the Social Insurance Fund, amounted to 3,799 rubles. (RUB 131,000 ? 2.9%).

As a result of the correction, the total amount of insurance premiums payable also changed.

It amounted to 8642 rubles. (1073 RUR + 3799 RUR + 3770 RUR)

Sample 3 Table 1 of section I of Form-4 FSS (primary calculation) (fragment)

Sample 4 Table 1 of Section I of Form-4 FSS (calculation updated) (fragment)

We are adjusting the indicators of Section II of Form-4 of the FSS, which reflects information on accrued and paid insurance premiums for injuries and for the payment of insurance coverage

Let us clarify the indicators in Table 6 of Section II of Form-4 of the FSS.

Line 4 of column 3 of table 6 of section II of the primary calculation indicates the amount of payments accrued in favor of employees for February 2013 for compulsory social insurance against industrial accidents and occupational diseases in the amount of 100,000 rubles. (sample 5 on p. 34). This amount is also underestimated by 31,000 rubles. The data in this line is equal to the data in line 4, column 5 of Table 3 of Section I of FSS Form-4 (Procedure for filling out FSS Form-4, approved by Order of the Ministry of Health and Social Development of Russia dated March 12, 2012 No. 216n “On approval of the calculation form”).

Sample 5 Table 6 of Section II of Form-4 FSS (primary calculation) (fragment)

In the updated calculation, this amount will be 131,000 rubles.

The total amount of payments and benefits in favor of employees for whom insurance premiums are calculated will be 298,000 rubles. (37,000 rub. + 131,000 rub. + 130,000 rub.) (sample 6 on p. 35).

Let us clarify the indicators in Table 7 of Section II of Form-4 of the FSS.

In line 2 of table 7 of section II of the primary form-4 of the FSS, the amount of insurance contributions due for payment is incorrectly calculated (sample 7 on p. 35):

The amount of insurance premiums is underestimated by 62 rubles.

— for February 2013 — 200 rubles;

- for the last three months of the reporting period - 534 rubles (74 rubles + 200 rubles + 260 rubles).

In the adjusted calculation, the amount of insurance premiums accrued for payment will be (sample 8 on p. 36):

— for February 2013 — 262 rubles. (RUB 131,000 ? 0.2%);

— for the last three months of the reporting period — 596 rubles. (74 RUR + 262 RUR + 260 RUR).

Sample 6 Table 6 of Section II of Form-4 FSS (calculation updated) (fragment)

Sample 7 Table 7 of Section II of Form-4 FSS (primary calculation) (fragment)

Sample 8 Table 7 of Section II of Form-4 FSS (calculation updated) (fragment)

Since the updated calculation for the reporting period is being submitted for the first time, we indicate code 001 in the “Adjustment number” field on the title page of Form-4 FSS. A fragment of filling out the title page of the updated calculation for the first quarter of 2013 is given below.

Before submitting the updated calculation, it is necessary to pay all additional contributions and penalties (Part 4 of Article 17 and Clause 1 of Article 47 of Law No. 212-FZ)

Along with the corrective calculation, it is advisable to submit a covering letter to the Social Insurance Fund about the changes made in the calculation. This will help eliminate additional questions from inspectors when conducting a desk audit regarding this updated calculation. How to write an explanatory (covering) letter will be discussed below.

For what purposes is the corrective form 4-FSS drawn up?

The corrective calculation must be submitted on the form that was used for submitting reports during the period when the error was made (Part 5 of Article.
The need to draw up a corrective reporting form 4-FSS in practice most often arises if the taxpayer:

• did not record certain facts in the original document;
• did not fully reflect certain facts in form 4-FSS;
• made a mistake when reflecting certain facts in the form, which led to an underestimation of the base for calculating contributions to the Social Insurance Fund.

IMPORTANT! Even with those errors that lead to an overestimation of the base, the adjustment in Form 4-FSS can be sent to social insurance (clause 2 of Article 17 of the Law “On Insurance Contributions...” dated July 24, 2009 No. 212-FZ). However, in this case this is already a right, and not an obligation of the policyholder. Moreover, it is advisable to do this not only from the point of view of reducing the taxpayer’s payment burden, but also in order to avoid inaccuracies when filling out Form 4-FSS in subsequent reporting periods, information in which may be based on erroneous data from previous reporting forms. At the same time, FSS under no circumstances has the right to refuse to accept the “optional” corrective form 4-FSS (subclause 10, clause 3, art.

The procedure for making corrections to the calculation in Form 4-FSS is established by Article 17 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.” According to paragraph 1 of this article, if the payer of insurance premiums discovers in a previously submitted calculation that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of insurance premiums payable, he is obliged to make the necessary changes to this calculation and submit it to the regional branch of the Social Insurance Fund Russian Federation updated information.

If the error in the calculation did not lead to an underestimation of the amount of insurance premiums, then providing an updated calculation is the right of the institution, and not its obligation (Clause 2 of Article 17 of the Federal Law of July 24, 2009 No. 212-FZ). In this case, an updated calculation of accrued and paid insurance premiums, submitted after the expiration of the established deadline for submitting a calculation of accrued and paid insurance premiums, is not considered submitted in violation of the deadline.

We also draw your attention to the following points. The updated information is submitted to the Fund in the form that was in force during the billing period for which the corresponding changes are made (clause 5 of Article 17 of the Federal Law of July 24, 2009 No. 212-FZ). The updated calculation for 2013 must be submitted in Form 4-FSS, approved by Order of the Ministry of Labor of Russia dated March 19, 2013 No. 107n.

The updated calculation is filled in completely, that is, not only the corrected data, but also the indicators that were initially correct. The “Adjustment number” field on the title page indicates which account calculation, taking into account the changes and additions made, is being submitted to the Fund (001, 002, 003, ... 01O, etc.).

If an updated calculation is submitted to the Fund after the expiration of the deadline for submitting a calculation for accrued and paid insurance premiums and the deadline for paying insurance premiums, then the payer of insurance premiums is released from liability in cases where an updated calculation is submitted: - until the moment when he learned about the detection by the body of control over the payment of insurance contributions of non-reflection or incomplete reflection of information in the calculation, as well as errors leading to an underestimation of the amount of insurance premiums payable, or the appointment of an on-site inspection for a given period, provided that before submitting an updated calculation of accrued and paid insurance premiums, he paid the missing amount of insurance contributions and corresponding penalties;

- after conducting an on-site inspection for the corresponding billing period, the results of which did not reveal non-reflection or incompleteness of the reflection of information in the calculation, as well as errors leading to an underestimation of the amount of insurance premiums payable. In situations where the above requirements are not met, the institution for non-payment or incomplete payment of amounts of insurance premiums as a result of underestimation of the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other unlawful actions (inaction) are recovered:

- a fine in the amount of 20% of the unpaid amount of insurance premiums (clause 1, article 47 of the Federal Law of July 24, 2009 No. 212-FZ); - penalties for each day of delay, which are determined as a percentage of the unpaid amount of insurance premiums (clause 5, Article 25 of the Federal Law of July 24, 2009 No. 212-FZ).We recommend attaching an explanatory (covering) letter to the updated calculation indicating the corrected information and the reasons for the changes.

The corrective calculation must be submitted on the form that was used to submit reports during the period when the error was made (Part 5, Article 17 of Law No. 212-FZ).

Note. Reasons for submitting a clarification

If a fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable, is detected in an already submitted calculation for accrued and paid insurance premiums, the accountant is obliged to make the necessary changes to the previously submitted calculation (that is, submit an updated calculation) ( Part 1 of Article 17 of Law No. 212-FZ).

Law No. 212-FZ does not contain requirements to submit a corrective calculation in case of overestimation of the amount of insurance premiums. In this case, the payer has the right to submit an updated calculation (and it is advisable to do this).

We add that the territorial bodies of the fund are required to accept updated calculations from policyholders both for the current period, for example in April 2013 for the first quarter of 2013, and for past settlement periods - in April 2013 for 2011 or 2012.

The only difference is that when filling out the title page of the updated calculation for the corresponding period, in the “Adjustment number” field, the payer of insurance premiums must indicate which account calculation, taking into account the changes and additions made, is submitted by the policyholder to the territorial body of the Social Insurance Fund (for example, 001 , 002… 007 etc.). For a fragment of filling out the title page, see p. 36.

When preparing an updated calculation, the general filling procedure is applied. The payroll must be filled out completely, and not just the table of the section in which the indicators change. We will show you with an example how to correctly make corrections to a payslip.

Example 1. Romashka LLC submitted reports to the Federal Social Insurance Fund of the Russian Federation for the first quarter of 2013 on time. In April 2013, the accountant discovered that an arithmetic error was made in the submitted calculation - the amount of payments in favor of individuals for February was underestimated by 31 000 rub. As a result, the amount of insurance contributions for compulsory social insurance was incorrectly calculated:

• in case of temporary disability and in connection with maternity;
• for injuries.

Romashka LLC must submit to the territorial branch of the FSS of the Russian Federation an updated calculation in accordance with FSS Form-4 for the first quarter of 2013. How to make corrections to the reporting?

Note. The calculation according to FSS Form-4 for the first quarter of 2013 is filled out according to the form established by Order of the Ministry of Health and Social Development of Russia dated March 12, 2012 N 216n.

Solution. We adjust the indicators of section. Form I-4 of the Social Insurance Fund, which reflects information on accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred.

Let's correct the indicators of the table in Section 3. I form-4 FSS. In the primary reporting, the organization incorrectly indicated the base for calculating insurance premiums for February.

In line 1, column 5 of table 3, section. The first calculation according to FSS Form-4 indicated the amount of 100,000 rubles. (sample 1).

Sample 1

IMPORTANT! Even with those errors that lead to an overestimation of the base, the adjustment in Form 4-FSS can be sent to social insurance (clause 2 of Article 17 of the Law “On Insurance Contributions...” dated July 24, 2009 No. 212-FZ). However, in this case this is already a right, and not an obligation of the policyholder. Moreover, it is advisable to do this not only from the point of view of reducing the taxpayer’s payment burden, but also in order to avoid inaccuracies when filling out Form 4-FSS in subsequent reporting periods, information in which may be based on erroneous data from previous reporting forms.

The procedure for identifying errors in 4-FSS forms and other reporting documents can be regulated by the company’s local regulations as an important element of the reporting management policy.

The updated 4-FSS, sent to the fund after the expiration of the deadline established for submitting reports using the 4-FSS form, does not provide grounds for recognizing the taxpayer as having violated the deadline for submitting these reports in the event that information is corrected, the basis for calculating contributions for which becomes inflated (Clause 2 of Article 17 of Law No. 212-FZ).

If the corrective document is submitted before the deadline for sending reports to social security, Form 4-FSS is considered submitted on the day the corrective document is submitted to the fund (Clause 3, Article 17 of Law No. 212-FZ).

If the adjustment is sent to the Social Insurance Fund after the expiration of the deadline, while the contribution base has become underestimated as a result of errors, the taxpayer is released from liability under one of the following conditions:

1. The updated form 4-FSS was sent to the fund until the moment when the taxpayer was informed about his error in the calculations by the auditing authority.
2. The updated Form 4-FSS was sent to the fund before the on-site inspection of the company was scheduled for the corresponding reporting period.
3. An audit conducted by the Social Insurance Fund did not show that the company made any errors in reporting, which led to an understatement of the base for calculating contributions.

In this case, sanctions are not imposed on the policyholder only if, before the appearance of the conditions reflected in paragraphs above. 1 or 2, it managed to transfer to the budget the missing amount of contributions, as well as penalties calculated in the manner prescribed by law.

We reflect changes in the current reporting period

Submitting an updated calculation for all underpayments of insurance premiums identified in previous periods is not enough. Corrections must also be reflected in the current calculation in Form-4 of the FSS (Parts 1 and 2 of Article 17 of Law No. 212-FZ).

The obligation of the policyholder to reflect errors twice is not established by any regulatory act. It is due only to technical difficulties of the inspectors - at the end of the reporting period, the electronic database of the FSS of the Russian Federation is closed and no changes can be made to it.

The inspectors will use the data from the submitted updated calculations when carrying out control activities - office and on-site inspections of the policyholder.

To avoid discrepancies in the information provided by the policyholder in the reporting and the information entered into the fund’s database, specialists of the Federal Insurance Fund of the Russian Federation require that policyholders reflect the adjustments made in the current reporting. We'll show you how to do this with examples.

Example 2

Let's use the conditions of example 1. In April 2013, Romashka LLC discovered an error in the reporting submitted to the Federal Social Insurance Fund of the Russian Federation for the first quarter of 2013 (the amount of payments and other remunerations accrued in favor of employees, subject to insurance contributions, was underestimated in February 2013) . The organization submitted an updated calculation for the first quarter of 2013 with changed data. How will these changes be reflected in the next calculations submitted to the FSS of the Russian Federation in 2013?

Solution

The adjusted amounts of payments and insurance premiums for the first quarter of 2013 will be taken into account by Romashka LLC on an accrual basis from the beginning of the billing period in the reporting for the 1st half of the year, 9 months and 2013.
In Table 1 of Section I of Form-4 of the FSS of the Russian Federation

updated indicators will be taken into account:

- in line 2 (“At the beginning of the reporting period”), column 1;

- line 2, column 3;

— line 8 (“Total”), column 3.

In Table 6 of Section II of Form-4 of the FSS of the Russian Federation

the data of the updated calculation will be reflected in line 1 (“Total from the beginning of the billing period”), column 3.

In Table 7 of Section II of Form-4 of the FSS of the Russian Federation

The updated calculation data will be taken into account:

- in line 2 (“At the beginning of the reporting period”), column 1;

- line 2, column 3;

— line 8 (“Total”), column 3.

Example 3

An error was discovered in April 2013 for 2012 (in terms of additional accrual or reduction of insurance premiums for 2012).
For what periods and what types of calculations must the policyholder submit to the Social Insurance Fund office? The calculation according to Form-4 FSS for 2012 is filled out according to the form established by Order of the Ministry of Health and Social Development of Russia dated March 12, 2012 No. 216n

In what cases is an adjustment possible in the 4-FSS report?

Adjustment of 4-FSS can be carried out by the payer of insurance premiums for various reasons. Most often, the need to adjust 4-FSS arises in accordance with the requirements established by law. What they are and what the features of this procedure are, we will tell you in our article.

Adjustment of 4-FSS for last year and the current reporting period: nuances

Is it necessary to write a cover letter when adjusting 4-FSS?

Adjustment of 4-FSS: which form to use

Before starting to work with this document, you should review its original and take into account all the comments of the tax inspector. As practice shows, most complaints arise regarding the kopecks indicated in the amounts.

In the fund's database, as a rule, they differ greatly from the data in the presented report. The fact is that it is precisely on pennies that accounting programs have the “bad” tendency to make mistakes.

Once you have made all the appropriate changes to the database and achieved consistency, you can safely enter the changed values. When filling out the title page, you should pay attention to the line “Adjustment number” (Art.

17 of Law No. 212-FZ): it contains a digital value indicating which account calculation, taking into account the changes and additions made, is submitted by the policyholder to the territorial body of the Social Insurance Fund (for example: “001”, “002”, “003”, ... "010 " etc.).

Since the form of this letter is not established by law, it can be drawn up in any form on the institution’s letterhead, certified with the seal and signatures of the head, chief accountant. It is also necessary to make appropriate changes to the calculation in Form 4-FSS for the current period, namely the amount of adjustments:

- for social insurance in case of temporary disability and in connection with maternity, reflect in line 4 “Accrued insurance premiums by the policyholder for past billing periods” of Table 1; - for social insurance against industrial accidents and occupational diseases - in line 5 “Accrued insurance premiums” by the policyholder for past billing periods" in Table 7.

If additional payments have been accrued to the employee for previous reporting periods, no changes are made to the calculation in Form 4-FSS and no recalculation of insurance premiums is made (letter of the Ministry of Health and Social Development of Russia dated May 28, 2010 No. 1376-19, FSS of the Russian Federation dated November 17, 2011. No. 14-03-11/08-13985). This is due to the fact that the discovery in the current reporting (calculation) period of the need to withhold from employees payments that were excessively accrued to them in previous reporting periods, or, conversely, to accrue additional payments for previous reporting periods is not the discovery of an error in calculating the base for calculating insurance benefits. contributions, since in each of the specified periods (past and current) the base for calculating insurance premiums was determined as the amount of payments and other remunerations accrued in favor of employees in that period. (Information from the weekly “Social World”)

All entries

Reflection of adjustments in ZUP 3 for benefits not accepted for credit by the Social Insurance Fund

There may be many reasons why the Social Insurance Fund does not accept benefits for credit:

• a counting or other error was made;
• there are no necessary supporting documents;
• the organization that issued the temporary disability document does not have a license;
• other reasons.

Excess amounts of benefits paid can be:

• withhold from the employee: voluntarily: if the employee is ready to voluntarily return the overpaid amounts and has written a corresponding statement;

What to do if the Fund does not accept the benefit for credit:

• reverse benefit amounts not accepted for offset;
• withhold them from the employee or write them off as expenses;
• additionally accrue personal income tax and contributions;

• reflect transactions in accounting and tax accounting;
• pay any arrears, penalties, additional taxes and contributions to the budget;
• generate corrective statements Calculation of insurance premiums .

Next, we will look at examples of what adjustments to the ZUP need to be made in order to submit corrective reports Calculation of insurance premiums .

Example 1. Adjustment due to erroneous calculation of benefits for an external part-time worker

Let's reflect the reversal of accrued benefits:

1. Let's create a correction to the document Sick leave , in which we uncheck the Assign benefits from on the Payment : As a result, on the Recalculation tab of the previous period, the Maternity leave accrual is reversed Accrued (detailed) tab, an unpaid accrual is assigned Unpaid days of maternity leave :
2. In the Child Care Leave (Salary – Parental Leave and Returns from Leave – Child Care Leave) we will also uncheck the boxes for the assignment of benefits:

Recalculation service (Salary – Service – Recalculation) will generate lines about the need to recalculate benefits:

The document in which the recalculation itself will be made depends on the Perform additional accrual, recalculation in a separate document (Settings – Payroll calculation):

If the Perform additional accrual, recalculation as a separate document checkbox is NOT selected:

• recalculation will occur automatically during the next payroll calculation in the document Calculation of salaries and contributions on the Additional accruals, recalculations ;
• For recalculation, you can enter the document Additional accrual, recalculation manually.

If the Perform additional accrual, recalculation as a separate document checkbox is selected:

• recalculation always occurs in the document Additional accrual, recalculation .

The document Additional accrual, recalculation (Salary – Additional accrual, recalculation – Additional accrual, recalculation) can be entered directly from the Recalculation by clicking the Add Now :

As a result of recalculation, accrued benefits will be reversed:

If we generate a Calculation of insurance premiums for the periods for which the recalculation was made and for the current period (9 months of 2021), we will see that in Appendix 3 to Section 1, the corrective reports are filled out without changes: with the original accrued amounts of benefits. All reversed benefits were included in the current period report with a minus sign.

The adjusting report for 2021 is as follows:

Report for 9 months of 2021:

This is incorrect, therefore, in order to correctly fill out Appendix 3 to Section 1 of Calculation of Insurance Contributions in the corrective reports and in the report of the current period, we will make corrections using the document Data Transfer (Administration - Data Transfers) according to the accumulation registers of Social Security Benefits and Child Care Benefits .

Data Transfer document as follows:

• Let's look at the movements in these registers of documents used for recalculation;
• In the Data Transfer similar lines with the opposite sign (with a plus sign) for the amount of benefits and the number of cases. Thus, we “reset” the data in the current period.
• then we will enter in the Data Transfer lines similar to the original ones with a minus sign, but the Period equal to the Date of the insured event . (In general, you need to set in the Period the date of the reporting period in which you want to show data in the Calculation of insurance premiums ).

Adjustment to the Social Security Benefit :

Adjustment by register of Child care benefits :

After this, both the report for the current period and the corrective Calculations for insurance premiums for past periods will be filled out correctly, i.e. taking into account the reversed amounts of benefits.

Corrective report for 2021:

Report for 9 months of 2021:

Example 2: Adjustment due to an incorrect date for a benefit event

First of all, we correct the accrual: we correct the document One-time benefit at the expense of the Social Insurance Fund , in which we indicate the correct Date of the event :

Data Transfer document (Administration - Data Transfers), in which we adjust the accumulation register of Social Security Benefits . The adjustment principle is similar to Example 1, but since the changes occur within one calendar year, you only need to change the benefit amount by the amount of the difference:

It is also necessary to adjust the data in Section 3 Calculation of insurance premiums . The corrected benefit amount is fully included in the report for 9 months of 2021:

And the amount of the benefit is not included in the adjustment report for the 1st quarter of 2021:

It is necessary that the report for the 1st quarter of 2021 reflect the amount of the benefit, taking into account the correction.

We add to the document Transfer of data an adjustment to the accumulation register Income accounting for the calculation of insurance premiums :

With this adjustment, we transfer the amount of income in the form of benefits from July 2021 to February 2021. Please note that to adjust this register it is important to correctly fill out the Date of receipt of income

Source: https://buhpoisk.ru/otrazhenie-korrektirovok-v-zup-3-po-posobiyam-ne-prinyatym-k-zachetu-fss.html

How to submit an adjustment report to the Social Insurance Fund based on the results of a knowledge test

Along with the title page, you cannot send to the FSS only those sheets that contain the corrected data.

A code must be placed on the title page of the form with corrected data indicating that the data is being corrected. If it is not the first for the corresponding reporting period, its figure should reflect the order in which the current adjustment is submitted.

For example, for the first adjustment the code is 001, for the second - 002, for the third - 003, etc.

Corrective form 4-FSS, like the standard one, is sent to the territorial unit of the FSS responsible for supervision in the territory in which the taxpayer is registered.

Info-Adjustment 4-FSS can be carried out by the payer of insurance premiums for various reasons. Most often, the need to adjust 4-FSS arises in accordance with the requirements established by law.

“If the payer discovers in the calculation submitted by him the fact of non-reflection or incomplete reflection of information, as well as errors leading to an underestimation of the amount of insurance premiums payable, the payer is obliged to submit an updated calculation. If the error did not lead to an underestimation of the amount of insurance premiums, the payer has the right to make the necessary changes to the calculation.

The territorial bodies of the Fund are required to accept updated calculations from policyholders both for the current period, for example in May 2012 for the first quarter of 2012, and for past settlement periods - in May 2012 for 2010 or 2011.

The result of errors committed and discovered in the current year should be reflected in the policyholder's calculations in the reporting period when this error was discovered and an accounting entry was made in connection with this. If an error was discovered in May 2012 for January 2012, the change must be reflected in the calculation for the first half of 2012.

and at the same time submit an updated calculation for the first quarter of 2012. If an error was discovered in May 2012 for 2011 (in terms of additional accrual/reduction of insurance premiums for 2011), this should be reflected in the calculation for the first half of 2012. line 4 “Accrued insurance premiums by the policyholder for past billing periods” of Section I with plus or minus signs, respectively. And at the same time, the policyholder must submit an updated calculation for 2011.

These updated calculations are not entered into the electronic database where the Fund previously entered information from policyholders’ calculations for past periods. Data from the presented updated calculations are used by the Fund when carrying out control activities - office and on-site inspections of the policyholder.

RSV-1, called KND 1151111, which will be handed over to the tax authorities. (Order of the Federal Tax Service MMV-7-11 / [email protected] dated 10.10.2016). The frequency of submission of the reporting form has not changed; a new deadline has been introduced - the 30th day of the month following the reporting period.

For 2021 and periods prior to January 1, 2017, reporting is submitted according to the old form to the Pension Fund of Russia. Accounting for additional accrual of insurance premiums in accordance with the inspection report All operations for additional insurance accruals are recorded in accounting records.

During on-site control, a period of up to 3 years is checked, while desk control only checks the period for which the RVS-1 report was submitted. It is allowed for the controlling body to use data from other periods during inspection activities.

As a result, an inspection report is drawn up with instructions for additional charges. Further reporting is generated automatically (corrective data for SZV-6-4, registered contributions for the quarter). Then the adjusted version of the RSV-1 report is submitted to the Pension Fund.

Additional insurance charges will be made on the amount itself. A number of errors may be associated with unreasonable additional assessment of contributions.

The law stipulates that compensation, financial assistance, and social benefits are not subject to insurance fees (Tax Code of the Russian Federation, Article 422). Contributions are calculated only from payments provided for under labor and civil law agreements; in other cases, calculations (additional accruals) will be considered unfounded.

But in all the proposed situations, additional accrual will be an inevitable action that will sooner or later need to be performed. Additional insurance accruals based on a joint reconciliation and verification report: sequence of actions of the obligated person Territorial bodies of the Pension Fund of the Russian Federation, Social Insurance Fund (from 2017

- tax service) and the policyholder have the right to carry out, on their own initiative, an annual joint reconciliation for discrepancies in data on calculations (contributions, fines, penalties). The results are recorded in form 21-PFR or 21-FSS (reconciliation acts). The reason for submitting an updated calculation can be specified, for example, as follows: “the costs of paying benefits for temporary disability were not included in the calculation” or simply “due to a technical or arithmetic mistakes."

In addition, it is advisable to indicate in the letter which rows, tables, and sections of the report have been amended. This will help inspectors quickly find corrections in reporting and add them to their database. Together with the updated calculation, you can submit an application for a credit or refund.

If the amount of tax payable in the updated calculation is greater than in the previously submitted calculation, then in the covering letter it makes sense to indicate the details of payment orders for the transfer of arrears of contributions and penalties and attach copies of them to the letter. A sample letter is given on p. 38.

—————————————————————————¬¦ Limited Liability Company “Romashka” ¦¦ 125993, city.

Moscow, B. Dmitrovka, 25a ¦¦ Tel., fax 8 (495) 775-55-60 ¦¦ ¦¦ ¦¦ Out. N 387 dated 04/24/2013 to the Manager of the State Institution MRO Branch No. 4¦¦ Ivanova A.A.¦¦ ¦¦ Covering letter ¦¦ for the updated calculation in Form-4 FSS for the first quarter of 2013 ¦¦ ¦¦Payer of insurance contributions Limited Company ¦¦ responsibility of "Romashka" ¦¦Registration number in the body ¦¦control over the payment of insurance premiums 7704015869 ¦¦ ¦¦Subordination code 7704 ¦¦ ¦¦TIN/KPP 7704123456/770401001 ¦¦ ¦¦Romashka LLC » requests to accept the submitted updated calculation according to FSS Form-4 for the first quarter of 2013.

in accordance with Art. 17 Federal Law of July 24, 2009 N 212-FZ. “In the initially submitted calculation according to FSS Form-4 for the first quarter of 2013, an arithmetic error was made, which led to the distortion of some data. So, for example: ¦¦- in lines 1 and 4, columns 3 and 5 (month 2) of table 3, section. I and in lines 1,¦¦2 and 4 (for 2 months) column 3 of table 6 section. II calculation according to FSS Form-4 for 31,000 rubles.

Important

Federal Law).

So, for example, despite the fact that reporting for the 1st quarter of 2016 to the FSS should have been submitted using form 4-FSS, approved by Order No. 59 as amended on February 25, 2016, adjustments to the report for 2015 should be carried out using the form from Order No. 59 as amended on July 20, 2015.

It is necessary to fill out all pages of the 4-FSS corrective report - even those on which the data is not specified (in this case, they must be filled out in exactly the same way as in the previous document). Along with the title page, you cannot send to the FSS only those sheets that contain the corrected data.

A code must be placed on the title page of the form with corrected data indicating that the data is being corrected.

If it is not the first for the corresponding reporting period, its figure should reflect the order in which the current adjustment is submitted.

For example, for the first adjustment the code is 001, for the second - 002, for the third - 003, etc.

In what cases the 4-FSS adjustment is submitted to social insurance is determined, on the one hand, by law, in Art. 17 of Law No. 212-FZ, on the other hand, it can be established by the internal rules of the company regulating the preparation of reporting. A document with corrections to information on settlements with the Social Insurance Fund is drawn up on the same form as the primary report (which contained errors).

It is recommended to supplement the corrective form 4-FSS with a covering letter explaining the corrections made to the reporting.

Sample 7

Table 7 of Section II of Form-4 FSS (calculation updated) (fragment)

Note. The amount of insurance premiums is underestimated by 62 rubles.

Since the updated calculation for the reporting period is being submitted for the first time, we indicate code 001 in the “Adjustment number” field on the title page of Form-4 FSS. A fragment of filling out the title page of the updated calculation for the first quarter of 2013 is given below.

Submitted no later than the 15th day of the calendar month following the reporting period to the territorial body of the Social Insurance Fund of the Russian Federation Form-4 FSS Registration - -TTTTTTTTTT-¬ -TTTTTTTTTT-¬ -TT-¬ number ¦7¦7¦0¦ 4¦0¦1¦5¦8¦6¦9¦/¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ Page ¦0¦0¦1¦ of the policyholder L-+-+-+-+-+-+-+-+-+— L-+-+-+-+-+-+-+-+-+— L- +-+— —TTTT-¬ Code ¦7¦7¦0¦4¦ ¦ subordination L-+-+-+-+— CALCULATION for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, as well as for the costs of paying insurance coverage Number —TT-¬ —TTTT-¬ —TTT-¬ adjustments- ¦0¦0¦1¦ Reporting period ¦0¦3 ¦/¦ ¦ ¦ Calendar year ¦2¦0¦1¦3¦ roving L-+-+— (code) L-+-+-+-+— L-+-+-+— (03—I quarter. ; 06 - half a year; (000 - initial, 09 - 9 months; 12 - year/01, 02 -¬ 001, etc. - etc. - when applying for Termination ¦ ¦ number of allocation of necessary funds for activities L— adjustments) for payment of insurance coverage) ————————————————————————— ¦ Limited Liability Company “Romashka” ¦ L——————— ——————————————————

Note. Before submitting the updated calculation, it is necessary to pay all additional assessed contributions and penalties (Part 4 of Article 17 and Clause 1 of Article 47 of Law No. 212-FZ).

Along with the corrective calculation, it is advisable to submit a covering letter to the Social Insurance Fund about the changes made in the calculation. This will help eliminate additional questions from inspectors when conducting a desk audit regarding this updated calculation. How to write an explanatory (covering) letter will be discussed below.

Error 404

In the “code” line, the period for which the calculation is being submitted and the number of requests from the policyholder for the allocation of the necessary funds to pay the insurance compensation are entered. The reporting periods are the first quarter, half a year and nine months of the calendar year, while the billing period is the calendar year, which is designated by the number “12”.

Let us remind you that the amounts in the first and second sections of the report must match completely. Thus, if an adjustment is made for June 2011, then this value is entered in the “3rd month” line. In both sections, you should correct the data in this line and the total accrual amount for the last three months of the reporting period.

Table 3 of Section I of Form-4 FSS (calculation updated) (fragment)

Since in January 2013 the organization made payments in favor of individuals in the amount of 2000 rubles, not subject to insurance premiums in accordance with Art. 9 of Law N 212-FZ, the base for calculating insurance premiums was reduced by 2000 rubles. Accordingly, the total amount of the base for calculating insurance premiums, indicated in line 4 of column 3 of table 3 of section. I, amounted to 298,000 rubles. (sample 2).

Now let's correct the indicators in table 1 section. I form-4 FSS. In the primary calculation, the amount of accrued insurance premiums for February, indicated in line 2 of table 1, section. I form-4 FSS, amounted to 2900 rubles. (RUB 100,000 x 2.9%).

The total amount of insurance premiums was 7,743 rubles. (1073 rubles + 2900 rubles + 3770 rubles) (sample 3 on p. 33). The amount of insurance premiums was reduced by 899 rubles.

Sample 3

Online magazine for accountants

The article from the magazine “MAIN BOOK” is current as of May 25, 2012.

Contents of the magazine No. 11 for 2012

N.G. Bugaeva, economist

If an error is discovered in the submitted calculation of insurance premiums, the usual thing for an accountant is to submit an amendment. He is even obliged to do this if, as a result of an error, the amount of contributions was underestimated. 1, 2 tbsp. 17 of the Law of July 24, 2009 No. 212-FZ. But, judging by the complaints of our readers, over the past 2.5 years, the FSS has often refused to accept accountants’ updated calculations using Form-4FSSutv. By Order of the Ministry of Health and Social Development dated March 12, 2012 No. 216n. Is this legal? And what to do if you find yourself in such a situation?

When refusing to accept a payment, FSS employees give the same arguments: the period has ended, the reporting has been submitted, the electronic database is “closed” and there is no longer an opportunity to make changes to it. In their opinion, corrections should be made during the current period. And many accountants agree to this. If the amount of contributions in the submitted calculation turned out to be overestimated, then, in general, the accountant does not risk anything by not submitting an update.

What to do if they don’t take the clarification? Those who submit payments electronically have the least problems. Representatives of the Foundation cannot restrict you from submitting such 4 FSS. When submitting an updated calculation in person, some accountants require a meeting with the management of the department and still submit the calculation.

By the way, it wouldn’t hurt to attach a cover letter to the updated FSS 4 with an explanation of what information you are correcting and why, and with reference to Law No. 212-FZ, which obliges FSS employees to accept your updated calculation. 10 hours 3 tbsp. 29 of the Law of July 24, 2009 No. 212-FZ. The letter can be composed in any form, for example like this.

To the head of the FSS Branch No. 30 of the State Institution - the Moscow regional branch of the FSS of the Russian Federation, S.A. Berezin. from Lesnoe Tsarstvo LLC, TIN 7712345678, checkpoint 771201001, reg. No. 7712100200 Address: 115114, Moscow, 1st Varshavsky Ave., 4 tel.

Due to the discovered error in the calculation in Form-4 of the Social Insurance Fund for the first quarter of 2012 in the amount of insurance premiums accrued for payment for February 2012 and on the basis of Parts 1, 2 of Art. 17 of Law No. 212-FZ dated July 24, 2009, we are sending you an updated calculation for the specified reporting period. Based on clause 10, part 3, art. 29 of the Law of July 24, 2009 No. 212-FZ, we ask you to accept the updated calculation in Form-4 FSS.

But even if the update is successfully submitted, the new numbers will not be included in the FSS program. This means that when submitting the next calculation, the amounts of contributions accrued for payment at the beginning of the reporting period and accrued for payment at the end of the last period, and most likely some other data, will not converge, which will inevitably raise questions.

This is how the FSS specialist comments on this situation.

Social security reporting is considered submitted if the 4-FSS report has been successfully verified. If any shortcomings are found in the document, they must be promptly eliminated in order to have time to submit a new version of the completed form within the established time frame.

If you are late confirming your activity

If the company does not submit documents confirming its main type of activity for the past year by April 15, the Social Insurance Fund will classify such an insured as the type of economic activity that has the highest class of professional risk according to its entry in the Unified State Register of Legal Entities.
The main thing is that the OKVED code is listed in the Unified State Register of Legal Entities, and whether the policyholder conducts such activities or not is not important.

Read in the berator “Practical Encyclopedia of an Accountant”

Insurance premium rates

In practice, this means that if the documents are late, the fund will not wait for an on-site inspection to establish what the policyholder is actually doing. He will simply select the type of activity from the list declared in the Unified State Register of Legal Entities with the highest class of professional risk.

In this case, the “injury” contributions, which were calculated and paid from the beginning of the year at a lower rate, will have to be recalculated and the difference paid to the fund’s budget.

Is it necessary to write a cover letter when adjusting 4-FSS?

Yes, its preparation can be considered a common practice, although this procedure is not provided for by regulatory legal acts. Accordingly, there is no recommended form for such a letter.

In business practice, an approach has been formed according to which the cover letter should reflect:

• in connection with which there was a need to adjust the 4-FSS form;
• numbers of changed pages of form 4-FSS;
• lists of changed indicators on the relevant pages, including those that are not directly related to the calculation of contributions;
• numbers of tables of form 4-FSS to which changes have been made;
• line numbers in the corresponding tables;
• information about the reflection of adjustments in the company’s accounting records.

The covering letter must be addressed to the head of the territorial unit of the Social Insurance Fund to which the document is sent. It must also reflect the basic details of the reporting company-insurer: name, address, registration number in the Social Insurance Fund, OGRN or OGRNIP, INN, KPP, telephone numbers.

The covering letter must be certified by the director of the insurer. It should also include the full name, position and contact information of the performer.

Zero form in 2021

It happens that a company does not actually operate, despite being registered with the relevant government agencies. In particular, this applies to newly created companies or those organizations that have suspended their activities for any reason.

At the same time, the owners of such organizations should not forget that, regardless of the reasons for such downtime, they must still submit all necessary reports to government bodies, and in particular, this applies to the Social Insurance Fund, and in case of complete inaction, they must provide at least a zero report.

Compiling a zero report is a fairly simple procedure, since in fact it is quite enough to simply fill out the title page, while the remaining sections will have zero indicators. Even if there is no data at all, at least a zero report must be submitted to the Social Insurance Fund.

You can find out which OKVED code to indicate in 4-FSS on the official website of the tax service. The deadlines for submitting 4-FSS reports in 2021 are presented here.

Deadline for submitting 4-FSS for the 1st quarter of 2021 and other periods

Recalculation of contributions and penalties

If an updated calculation is submitted due to an understatement of the taxable base and the amount of insurance premiums payable, then the organization also needs to:

• transfer the amount of underpayment of insurance premiums;

• pay penalties.

Penalties must be calculated based on 1/300 of the refinancing rate in effect for each day of delay (Part 6, Article 25 of Law No. 212-FZ of July 24, 2009).

However, there are general rules by following which liability can be avoided. This depends on the deadline for submitting the updated calculation.

The organization is exempt from liability:

• if she independently identified an error that did not lead to an underestimation of the taxable base and the reflection of unreliable information. In this case, it is considered that the payment was submitted on time;

• if she independently identified an error that led to an underestimation of the taxable base, and transferred the amount of arrears and penalties before submitting an updated calculation. This rule applies only if the organization identified an error before it learned that inspectors had discovered it or that an on-site inspection had been scheduled;

• if the calculation is submitted based on the results of an on-site inspection and it does not reveal an understatement of the taxable base and non-reflection (incomplete reflection) of information.

If the updated calculation is submitted before the expiration of the deadline established for submitting the calculation, then the organization will not be held liable, regardless of the reasons for submitting the calculation.

This procedure is provided for in parts 2–4 of Article 17 of the Law of July 24, 2009 No. 212-FZ.

Covering letter

There is no approved form of explanatory (or covering) letter submitted along with the updated calculation according to FSS Form-4. Therefore, such a letter is drawn up in any form (on company letterhead with the signature of the manager and the seal of the organization).

The covering letter must contain information about what information you are correcting and why (with reference to Law N 212-FZ). The reason for submitting an updated calculation can be specified, for example, as follows: “the costs of temporary disability benefits were not included in the calculation” or simply “due to a technical or arithmetic error.”

In addition, it is advisable to indicate in the letter which rows, tables, and sections of the report have been amended. This will help inspectors quickly find corrections in reporting and add them to their database. Together with the updated calculation, you can submit an application for a credit or refund.

If the amount of tax payable in the updated calculation is greater than in the previously submitted calculation, then in the covering letter it makes sense to indicate the details of payment orders for the transfer of arrears of contributions and penalties and attach copies of them to the letter. A sample letter is given on p. 38.

—————————————————————————¬ ¦ Limited Liability Company “Romashka” ¦ ¦ 125993, Moscow, B. Dmitrovka, 25a ¦ ¦ Tel., fax ¦ ¦ ¦ ¦ ¦ ¦ Out. N 387 dated 04/24/2013 to the Manager of the State Institution MRO Branch No. 4¦ ¦ A.A. Ivanova¦ ¦ ¦ ¦ Covering letter ¦ ¦ for the updated calculation in Form-4 FSS for the first quarter of 2013 ¦ ¦ ¦ ¦ Payer of insurance premiums Limited Liability Company ¦ ¦ responsibility "Romashka" ¦ ¦Registration number in the body ¦ ¦control over the payment of insurance premiums 7704015869 ¦ ¦ ¦ Code of subordination 7704 ¦ ¦ ¦ ¦TIN/KPP 7704123456/770401001 ¦ ¦ ¦ ¦Romashka LLC requests to accept the submitted updated calculation according to FSS Form-4 for the first quarter of 2013 in accordance with Art. 17 Federal Law of July 24, 2009 N 212-FZ. ¦ ¦In the initially submitted calculation according to FSS Form-4 for the first quarter¦ ¦2013, an arithmetic error was made, which led to distortion¦ ¦of some data. So, for example: ¦ ¦ - in lines 1 and 4, columns 3 and 5 (month 2) of table 3, section. I and in lines 1,¦¦2 and 4 (for 2 months) columns 3 of table 6 section. II calculation according to Form-4 FSS¦ for 31,000 rubles. the amount of payments and other remunerations accrued in favor of individuals is underestimated; ¦ ¦- in line 2 (2nd month and for the last three months of the reporting period)¦ ¦table 1 section. I calculation according to FSS Form-4 incorrectly reflects the amounts of accrued insurance premiums. The arrears amounted to 899 rubles; ¦ ¦- in line 2 (2nd month and for the last three months of the reporting period)¦ ¦table 7 section. II calculation according to FSS Form-4 incorrectly reflects the amounts of accrued insurance premiums. The arrears amounted to 62 rubles. ¦ ¦The amount of arrears on insurance premiums was transferred to the budget by payment orders dated 04/20/2013 N 103 (899 rubles) and dated 04/21/2013 N 104¦ (62 rubles), and the amount of the penalty - by payment orders dated 04/21/2013 NN 105¦ ¦and 106. ¦ ¦ ¦ ¦Appendices: ¦ ¦1. Updated calculation according to FSS Form-4 in one copy on 10 sheets. ¦ ¦2. Copies of payment orders in one copy on 2 sheets. ¦ ¦ ¦ ¦General Director Tychinkin D.A. Tychinkin ¦ ¦——————— ————- ——— ¦ ¦ (position) <*> (Full name) (signature) ¦ ¦ Seal ¦ ¦ Romashka LLC ¦ ¦Chief accountant Belaya T.A. Belaya ¦ ¦—————— ————- ——— ¦ ¦ (position) (full name) (signature) ¦ ¦ ¦ ¦Place of seal of the insurance premium payer ¦ ¦ ¦ ¦ ———— ——————— ¦ ¦ <*> To be filled out by the head of the organization (separate¦ ¦division). ¦ L—————————————————————————

Note. For more information on how to set off or return amounts from the Social Insurance Fund of the Russian Federation, read the article “If the Social Insurance Fund of the Russian Federation owes money to the policyholder” // Salary, 2013, No. 4.