How to reimburse expenses for payment of benefits from the Social Insurance Fund starting in 2021: what has changed

In order to reimburse the costs of benefits for periods starting from 2021, the company needs to submit two new documents to the Social Insurance Fund: a calculation certificate and a breakdown of expenses. How to compose them and where to submit them - to the tax office or to the fund?

• Where to apply and what documents to submit If benefits were paid before January 1, 2021
• If benefits were paid after January 1, 2021

• Why was it necessary to introduce new forms?
• Can expenses be offset against future payments?
• What is the procedure for contributions for injuries?
How to Reimburse Benefit Costs in 2021

Note. The Ministry of Labor provided an updated list of documents that are needed to reimburse the costs of benefits in order No. 585n dated October 28, 2021

From January 1, control over contributions for compulsory insurance in case of temporary disability and in connection with maternity passed to the Federal Tax Service. But the FSS remains responsible for checking the expenditure part of this type of insurance. Moreover, both for periods before January 1, 2021, and for insured events that occurred after this date.

Insurance premiums for disability and maternity from 2021

From 2021, pension, medical and insurance contributions for temporary disability and maternity will be administered by the tax authorities. The Federal Tax Service will need to submit reports on these types of insurance premiums as part of a single calculation approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.

Insurance premiums for industrial accidents and occupational diseases (that is, “injury” contributions) will continue to be controlled by the Social Insurance Fund. For this type of insurance premiums, starting from 2021, the FSS divisions will need to submit a calculation using the new form 4-FSS, which was approved by Order of the FSS of the Russian Federation dated September 26, 2016 N 381. This calculation will only include information on contributions “for injuries.”

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In 2021, the Social Insurance Fund retained its functions of monitoring the correctness of calculation of social insurance benefits. Policyholders, as before, are required to provide insurers with documents confirming the costs of paying these benefits (including in the case of applying for reimbursement of these costs). But the list of documents submitted by the policyholder for reimbursement in 2021 of expenses incurred in connection with the payment of benefits depends on the period of occurrence of the insured event and the moment of payment of benefits.

E.A. Loginova, magazine expert

“Current issues of accounting and taxation”, March, 2021

Reduction of insurance premiums for benefits in 2017

How to reimburse the costs of paying employees sickness benefits due to maternity from 2021? These contributions are controlled by tax inspectors. Does this mean that you need to contact the Federal Tax Service for compensation? Let's look at these issues in more detail.

In 2021, as before, employers (organizations and individual entrepreneurs) have the right to reduce the monthly payment of insurance premiums for disability and maternity by the costs incurred to pay insurance coverage to employees. This is provided for in paragraph 2 of Article 431 of the Tax Code of the Russian Federation. So, in particular, the following can be included in expenses (Part 1, Article 1.4 of the Federal Law of December 29, 2006 No. 255-FZ):

• temporary disability benefits (from the fourth day of illness);
• maternity benefits;
• a one-time benefit for women who registered with medical organizations in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly allowance for child care up to one and a half years;
• social benefit for funeral.

If the amount of accrued benefits does not exceed the amount of insurance contributions, then you will not need to apply to the Social Insurance Fund in 2021. It will be enough to reduce the monthly payment by the amount of accrued benefits.

In this case, the costs of benefits to policyholders will need to be reflected in Appendix No. 3 to Section 1 of the unified calculation of insurance premiums in the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.

Policyholders (organizations or individual entrepreneurs) will reduce insurance premiums for the benefits specified in this application. The total amounts of insurance premiums for temporary disability and maternity will need to be shown in section 1 of the uniform calculation form for insurance premiums, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.

Having received such a calculation, tax authorities will report data on the claimed compensation to the Federal Tax Service of Russia. And based on the results of the inspection, the FSS will decide whether to approve the offset or not. If the result is negative, the Federal Tax Service will send the policyholder a demand for payment of the missing contributions. If the result of the check is positive, the expenses will be accepted, and the Federal Tax Service, if necessary, will offset or return the difference between contributions and expenses. This procedure is provided for in Part 1. 1.1, 5.8 tbsp. 4.7 Federal Law dated December 29, 2006 No. 255-FZ.

Reimbursement period for FSS funds

Reimburse FSS benefits within 10 calendar days. The countdown begins from the day the organization submits an application and other necessary documents to the Social Insurance Fund.

The period may be extended by decision of the social insurance authorities. For example, if fund employees have doubts about the correctness of the calculations made. In this case, the FSS has the right to require additional documents to carry out the necessary verification. Only after such a check has been carried out will social insurance transfer money to the organization. The FSS will send a copy of the decision on reimbursement of funds to the Federal Tax Service.

If the amount of benefits exceeds accrued contributions

In 2021, the amount of benefits paid for any month of the reporting period may be greater than the contributions to the Social Insurance Fund accrued for the same month. Then the policyholder has the right (clause 9 of Article 431 of the Tax Code of the Russian Federation):

• or offset the excess against upcoming payments of contributions to the Social Insurance Fund within the billing period;
• or contact the FSS department for the allocation of the necessary funds to pay insurance coverage.

In order to receive money into your current (personal) account to reimburse (pay) expenses for benefits in 2021, you must contact your branch of the Federal Social Insurance Fund of Russia, and not the Federal Tax Service. This follows from paragraph 2 of Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ.

The list of documents that need to be submitted for reimbursement to the FSS branch of Russia was approved by order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n. However, keep in mind that on November 28, 2016, Order of the Ministry of Labor of Russia dated October 28, 2016 No. 585n came into force, which amended this list. Next, we list the documents that will need to be submitted taking into account the amendments made by the specified order of the Ministry of Labor.

Refunds for periods up to 2021

If an organization or individual entrepreneur applies to the Social Insurance Fund in order to receive money into a current account for reimbursement of benefits and such compensation applies to periods before 2021, then the Social Insurance Fund division must submit:

If the territorial body of the Federal Social Insurance Fund of the Russian Federation does not order a check of the correctness and validity of expenses, it will transfer the funds within 10 calendar days from the date of submission of the above documents (Part 3, Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ).

Refunds for periods after January 1, 2021

As we have already said, in connection with the entry into force of the Order of the Ministry of Labor of Russia dated October 28, 2016 No. 585n from 2021, the list of documents required for compensation has been adjusted. To receive a refund to your current account in the Social Insurance Fund, you will need to submit:

The FSS will send a copy of the decision to allocate funds to the policyholder to the tax authorities. Within three working days from the date of entry into force of the relevant decision (Part 4.1, Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ).

Can expenses be offset against future payments?

In 2021, in regions that are not included in the pilot, it will remain possible to offset expenses against upcoming contribution payments. But only after the fund confirms these expenses.

How would this happen?

The company will indicate the assigned benefits in the new contribution calculation.

The Federal Tax Service will transfer the data on benefits to the fund (no later than five days from the day they received the calculation in electronic form and no later than 10 days from the day it was received on paper).

Based on this information, the FSS will conduct an inspection. Fund specialists will either confirm the expenses or refuse credit.

In any case, the fund will report its decision to the tax office within three days from the date it comes into force.

If the Social Insurance Fund confirms the expenses and their amount exceeds the contributions, the fund will return the difference or the Federal Tax Service will count it against future payments.

This procedure will remain in place until all regions switch to direct payments of benefits from the fund.

New certificate-calculation from 2021: form and sample

The certificate will replace the 4-FSS calculation

As you can see, in connection with the entry into force of the Order of the Ministry of Labor of Russia dated October 28, 2016 No. 585n, from January 1, 2021, a new document will need to be submitted to the FSS divisions as part of the documents for reimbursement of expenses: a statement of calculation. It will need to show various information about insurance premiums. This certificate will replace the previously submitted calculation in Form 4-FSS, which was required to receive compensation.

Why do you need a certificate?

Why do officials from the Social Insurance Fund need a calculation certificate starting in 2021? Let me explain. As we have already said, from 2021, organizations and individual entrepreneurs (employers) will report on insurance premiums for temporary disability due to maternity as part of a single calculation of insurance premiums, which was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ 551. This calculation will be submitted to the tax office. Accordingly, the FSS authorities may not have data on these insurance contributions. They will take this information from the new calculation certificate. However, keep in mind that FSS divisions at any time have the right to request information from tax inspectorates about insurance premiums accrued and paid by policyholders. This is provided for in clause 2.2 of part 1 of article 4.2 of the Federal Law of December 29, 2006 No. 255-FZ.

Calculation certificate form

As for the form of the certificate-calculation, the legislation does not provide that it must be officially approved. Therefore, it can be assumed that policyholders will be able to draw up a calculation certificate using an independently developed form. The main thing is that such a certificate includes all the necessary information, which is mentioned in paragraph 2(1) of the List approved by Order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n (as amended by Order of the Ministry of Labor of Russia dated October 28, 2016 No. 585n). Below we provide a possible example of a calculation certificate, the form of which you can download.

The FSS authorities can develop a recommended form of calculation certificate that policyholders can use. However, a mandatory form of payment certificate is not provided for by law. Therefore, policyholders will be able to use a self-developed form of certificate-calculation.

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Conclusion

An employer who makes “social” expenses or finances labor protection measures has the right to a reduction in insurance premium payments.

If social payments exceed contributions, then the law gives businessmen the right to reimbursement of funds from the budget.

Often officials delay and complicate this procedure in every possible way. However, if all expenses are justified and supported by documents, the employer in most cases can defend its position and receive due compensation.

How to fill out an interim report

The report is prepared in accordance with Form 4-FSS. In terms of filling out the interim report, it does not differ from the standard quarterly report.

There are several features that should be taken into account when filling out interim reporting to the Social Insurance Fund:

1. There is no fixed date for submitting the report. It is compiled as needed.
2. On the title page of the report, in the “Reporting period” field, you need to fill in the second pair of cells (after the fraction). The cells contain the serial number of the interim reporting. If the company is renting it out for the first time, you need to enter code 01.
3. The report (in tables with monthly data) reflects data for the first or first and second months of the quarter. The report itself is submitted from January to the month in which benefits were paid.
4. Along with the report, you must submit an application and supporting documents (sick leave, child’s birth certificate, etc.).

Sample of filling out the interim report 4-FSS

Submit the 4-FSS interim report online without errors and right now. 3 months Kontur.Externa as a gift!