Objection to the report of a desk or field inspection of the Pension Fund of Russia or the Social Insurance Fund

The FSS periodically conducts scheduled and unscheduled on-site inspections of policyholders. The agency monitors the correctness of the calculation and payment of contributions for industrial accidents (“injuries”), and also verifies the correctness of the payments made. If violations are detected, the FSS makes a decision to collect fines and refuse to accept the amounts paid for credit.

If the policyholder disagrees with the results of the FSS on-site inspection set out in the report, he has the right to make an objection in writing (Clause 5, Article 26.19 of Law No. 125-FZ of July 24, 1998). In this document, you must set out weighty arguments in your defense and attach certified copies of documents that confirm the insured is right. You should not delay filing an objection, otherwise the opportunity to appeal the actions of the inspectors will be missed.

Desk inspection: there are violations

Based on the results of the desk audit, the inspectors came to the conclusion that the organization violated the legislation on insurance premiums. In this case, they will record the results of the event in a report (Part 1, Article 38 of Law No. 212-FZ of July 24, 2009). Each regulatory agency has its own forms of acts. They are in the appendices to the Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2016 N 1p, Order of the Federal Social Insurance Fund of the Russian Federation dated January 11, 2016 N 2.

Employees of the Pension Fund of the Russian Federation draw up an act in form 7-PFR, and the Federal Social Insurance Fund of Russia draws up an act in form 17-FSS.

Situation: is it possible to cancel the decision of inspectors from an extra-budgetary fund, made based on the results of a desk audit, if they did not draw up a report on the violations found?

Yes, you can.

After all, if, based on the results of a desk audit, the inspectors came to the conclusion that the organization violated the legislation on insurance premiums, then they are obliged to draw up a report (Part 1, Article 38 of the Law of July 24, 2009 No. 212-FZ). This document is one of the main materials of the desk audit of insurance premiums, after consideration of which the inspectors make a final decision based on the results of the event (Part 1, 8, Article 39 of the Law of July 24, 2009 No. 212-FZ).

If there is no report, it means that the inspectors thereby violated the terms of the procedure for considering the materials of the desk audit. And this may become a basis for canceling the inspection decision.

LAWSUIT IN COURT

On the act of verifying the submitted information necessary for individual (personalized) registration in the compulsory pension insurance system"___"_________ ____ g.

the chief specialist of Department N __ drew up an act N ____ establishing the fact of violation of the legislation on individual (personalized) accounting in the compulsory pension insurance system. According to this act, incomplete submission of information necessary for the implementation of individual (personalized) accounting in the compulsory pension insurance system was revealed. In connection Since our organization violated the legislation on individual (personalized) registration in the compulsory pension insurance system, it was proposed to collect from our organization a fine for incomplete submission of individual information in the amount of 10% of the amounts due for the reporting period of insurance contributions to the Pension Fund of the Russian Federation, which is ______ rubles, and bring to justice under Art.

17 Federal Law

“On individual (personalized) accounting in the compulsory pension insurance system”

.The specified act was received by our organization "___"_______ ____ year. Our organization does not agree with this act due to the following. Our organization did not submit information to Department No. __ regarding the employee ____________, who is a military pensioner (copies of documents about this are attached) .In accordance with Art. 17 Federal Law of April 1, 1996 N 27-FZ

“On individual (personalized) accounting in the compulsory pension insurance system”

, on the basis of which our organization was held liable, policyholders are held accountable for failure to provide within the established time frame the information necessary for individual (personalized) registration in the compulsory pension insurance system, or for providing incomplete and (or) unreliable information. It should be noted that by virtue of Art. 15 of this Law, the policyholder is obliged to submit information about the insured persons to the authorities of the Pension Fund of the Russian Federation within the prescribed period.

In this case, the insured persons are persons who are subject to compulsory pension insurance, as well as those employed in workplaces with special (difficult and harmful) working conditions, persons for whom insurance contributions are paid to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation (Article 1 Federal Law

“On individual (personalized) accounting in the compulsory pension insurance system”

).At the same time, for the employee ___________________, who is a military pensioner, on the basis of Art. 1 of the Law of the Russian Federation of February 12, 1993 N 4468-1 “On pension provision for persons who served in military service or service in internal affairs bodies.

“, the norms of this particular law apply, and not the legislation of the Russian Federation on pension insurance, including the Federal Law “On individual (personalized) accounting in the system of compulsory pension insurance.” Since the pension legislation of the Russian Federation does not provide for payment to one

Desk inspection: drawing up an act

The legislation on insurance premiums establishes clear requirements for the execution of desk audit reports (Part 1, Article 38 of the Law of July 24, 2009 No. 212-FZ).

Employees of the Pension Fund of the Russian Federation and the Social Insurance Fund of Russia must draw up a desk inspection report no later than 10 working days after its completion (Part 1, Article 38 of Law No. 212-FZ of July 24, 2009).

For more details on the timing of desk audits of insurance contributions by the Pension Fund of the Russian Federation and the Social Insurance Fund of Russia:

• How inspections are carried out by the Pension Fund of the Russian Federation;

• How inspections are carried out by the FSS of the Russian Federation.

The inspectors draw up two copies of the report: one of them remains in storage in an extra-budgetary fund (Pension Fund of the Russian Federation, Social Insurance Fund of Russia), the other is handed over to the inspected organization.

Desk audit: delivery of the organization’s act

Inspectors must hand over a copy of the act to the organization within five working days from the date of signing the act (Part 4 of Article 38 of the Law of July 24, 2009 No. 212-FZ).

Inspectors can transfer the act to the inspected organization:

• personally to the legal or authorized representative of the organization against signature;

• in electronic form via telecommunication channels;

• in another way indicating the date of receipt of the act by the organization (for example, through a courier service).

This follows from Part 4 of Article 38 of the Law of July 24, 2009 No. 212-FZ.

Similar clarifications are contained in the letter of the FSS of Russia dated February 10, 2012 No. 15-03-11/08-1395.

Desk inspection: sending the report by mail

If an organization (its representative) avoids receiving a desk inspection report, the inspector reflects this fact in the report and sends it by registered mail to the organization (separate unit). In this case, the act is considered received after six working days from the date of dispatch. In this case, the countdown of the six-day period begins from the day following the day of dispatch (it is indicated on the stamp). This follows from the provisions of Part 4 of Article 38, Part 2 of Article 4 of the Law of July 24, 2009 No. 212-FZ.

Similar clarifications are contained in the letter of the Federal SSR of Russia dated February 10, 2012 No. 15-03-11/08-1395.

Desk inspection: objections to the inspection report

If you do not agree with the inspectors’ conclusions reflected in the report, then you can formalize your written objections and submit them to the fund that conducted the inspection (Pension Fund of the Russian Federation, Social Insurance Fund of Russia). This must be done within 15 working days from the day you received the act. Supporting documents (certified copies thereof) can be attached to objections. For example, copies of payment orders. This follows from the provisions of Part 5 of Article 38 of the Law of July 24, 2009 No. 212-FZ.

Payment purposes verified by the Fund

In the process of controlling expenses, FSS auditors check the employer’s target expenses allocated to pay for:

• Benefits paid upon the occurrence of temporary disability, including maternity benefits.
• One-time payments at the birth of a child.
• Child care benefits up to 1.5 years.
• Funeral benefits.
• Payment for additional days off to care for a disabled child.
• Vouchers to health facilities.
• Expenses for injuries and occupational diseases.

Each area of ​​expenses has its own list of supporting documents used during the inspection by the inspector. The employer and accounting staff must ensure that the documents confirming payments are available before making payments.

When submitting a package of papers to the Fund to confirm the intended purpose of expenses, the list of documents is clarified by the auditor.

Let's consider example No. 1 of the list of documents for the payment of a lump sum benefit upon the birth of a child. V.M. Kovaleva, an employee of the Vostok LLC enterprise. applied to the employer for payment of benefits for the birth of a child. To the accounting department of the organization, V.M. Kovaleva provided: an application with a request for payment of benefits, a copy of the child’s birth certificate, the original certificate from the registry office about the child’s registration, the original certificate issued by the spouse’s employer about the absence of payments.

Based on the results of the quarter, Vostok LLC reimbursed expenses from the budget and provided documents for verification. A desk audit of the FSS technical service determined the completeness of the documents for making the payment.

Desk inspection: decision on the inspection report

Based on all available inspection materials (desk inspection report, written objections of the organization to the act, documents requested from the organization or its counterparties), fund employees make a final decision and formalize it. They are given 10 working days for this. In some cases, the 10-day period may be extended, but not by more than one month. The decision is signed by the head of the fund branch (Pension Fund of the Russian Federation or FSS of Russia). This follows from the provisions of parts 1, 8 of Article 39 of the Law of July 24, 2009 No. 212-FZ.

Depending on the conclusions made, the head of the control body (his deputy) decides on the results of the audit:

• or a decision to hold the organization accountable for committing a violation of the legislation on insurance premiums;

• or a decision to refuse to hold the organization liable.

This follows from the provisions of Part 8 of Article 39 of the Law of July 24, 2009 No. 212-FZ.

In the first case, the Pension Fund of the Russian Federation draws up a decision in Form 18-PFR, and the Federal Social Insurance Fund of Russia draws up a decision in Form 20-FSS.

In the second case, the Pension Fund of the Russian Federation draws up a decision in Form 19-PFR, and the Federal Social Insurance Fund of Russia draws up a decision in Form 21-FSS.

Based on the results of reviewing all the necessary inspection materials, the head of the control body (his deputy) makes a number of consistent conclusions:

• whether the organization violated the legislation on insurance premiums;

• does the legislation on insurance premiums provide for liability for detected violations;

• Are there any circumstances that exempt the organization from liability (lack of guilt, expiration of the statute of limitations).

This is stated in Part 6 of Article 39 of the Law of July 24, 2009 No. 212-FZ.

Important: when holding the policyholder liable, the fund cannot take into account circumstances mitigating his guilt. This is not provided for by Law No. 212-FZ of July 24, 2009. However, ignoring mitigating circumstances contradicts the position of the Constitutional Court of the Russian Federation, which declared unconstitutional the exception to the provisions on mitigation of liability from the Law of July 24, 2009 No. 212-FZ (Resolution of the Constitutional Court of the Russian Federation of January 19, 2021 No. 2-P).

Moreover, the Constitutional Court of the Russian Federation obliged legislators to either restore the previous norms or make similar amendments to the law. Until such amendments are adopted, this law must be applied taking into account the position of the Constitutional Court of the Russian Federation (clause 2 of the resolution of January 19, 2021 No. 2-P).

Thus, if an organization has mitigating circumstances, then it is possible to achieve a reduction in the amount of the fine by challenging the decision based on the results of the audit in court. Taking into account the position of the Constitutional Court of the Russian Federation, the chances of winning the dispute are 100 percent. For example, an organization submitted its RSV-1 calculation one day later than the due date. The violation is obvious. But the court recognized the short delay as a mitigating circumstance and reduced the fine by half (resolution of the Moscow District Arbitration Court dated April 1, 2021 No. A41-30902/2015).

Do not contact the higher branches of the funds - they will not help you. By law, they cannot consider and take into account mitigating circumstances. This is the prerogative of the arbitration court (clause 5 of the resolution of January 19, 2021 No. 2-P).

For information that must be included in the decision, see the table below.

Explanations during the camera session

The legislation on insurance premiums provides for the right of inspectors to request explanations in writing from premium payers if a desk audit reveals

• errors in calculation of accrued and paid insurance premiums;
• contradictions between the information contained in the submitted documents;
• discrepancies between the information provided by the payer of insurance premiums and the information contained in the documents available to the fund.

Is any explanation needed at all?

Someone may decide that it is possible not to respond to the requirement to provide explanations during desk audits. The organization is not fined for this. After all, the legislation:

• it is stipulated that giving explanations is the right and not the obligation of the fee payer
• no liability has been established for failure to provide explanations and for failure to make corrections in the calculation of accrued and paid insurance premiums

And if there is a practice when magistrates fine a manager or chief accountant for failure to provide explanations, then this is only In addition, some organizations successfully appeal the requirements for providing explanations in

ATTENTION

There is no need to give explanations if the requirement for their presentation:

• transmitted by telephone;
• not displayed according to form
• does not contain the signatures of the people conducting the inspection;
• contains erroneous information about the policyholder (suppose it is not your name);
• delivered at the end of 3 months from the date you submitted the calculation for which clarification is requested

But look at the explanations from a different angle. With their help you can:

• formulate your position, convey to the inspectors why you put exactly this amount in the calculation and not another;
• indicate the existing judicial practice on the controversial issue or clarifications of the Pension Fund of Russia, the Social Insurance Fund.

That is, you can try to remove the auditors’ claims at the inspection stage. And if you fail to convince them with the help of explanations, then you will already be aware of the problem and will be able to substantively prepare your counterarguments in objections to the inspection report.

How to write explanations

If you did not find any obvious formal violations when the fund asked you for “office” explanations, we advise you to provide such explanations.
The legislation does not establish a special form for them. Therefore, you can compose explanations in writing in any form, for example like this. To the Deputy Head of the Office of the Pension Fund of the Russian Federation in the city of Goryachiy Klyuch, A.P. Proverkin, to whom exactly to send explanations, you will see from the request sent to you, st. Lenina, 240, Goryachy Klyuch, Krasnodar Territory, 353290, If you have any questions, you can chat for free with a lawyer at the bottom of the screen or call by phone (consultation is free), we work around the clock.

from Molniya LLC, st. Obezdnaya, 2B, Goryachy Klyuch, Krasnodar Territory, In response to your request dated April 15, 2015 No. 05900113 ZP 0000115 for the provision of explanations for the Calculation of accrued and paid insurance contributions for compulsory pension insurance in the Pension Fund of the Russian Federation and for compulsory health insurance in FFOMS for 2014 (delivered on April 17, 2015) we report the following. Molniya LLC (hereinafter referred to as the policyholder, organization) was created on December 3, 2014 through the transformation of Molniya CJSC. The policyholder calculated insurance premiums for December 2014 using reduced rates according to the tariffs established by law (Part 1 of Article 58.2 of the Law of July 24, 2009, reaching the maximum value of the base for calculating insurance premiums in relation to employees whose payment amounts exceeded RUB 512,000 from the beginning of the billing period. We consider such a calculation to be legitimate for the following reasons: 1. When the organizational and legal form of the insured changes, the rights and obligations of the reorganized legal entity are transferred to the newly established legal entity in accordance with the transfer act (Clause 5 of Article 58 of the Civil Code of the Russian Federation) The legal successor of the reorganized legal entity, when fulfilling the obligations assigned to it to pay insurance premiums, enjoys all rights, fulfills all obligations in the manner prescribed by law (Article 58 of the Civil Code of the Russian Federation; Part 16 of Article 15 of the Law of July 24, 2009 2. The transformation of the employer is not may be grounds for termination of employment contracts with employees of an organization (Art. 75 of the Labor Code of the Russian Federation): labor relations with the consent of employees continue and wages are accrued to them according to previous employment contracts. Consequently, the reorganization does not change the conditions and procedure for remuneration of employees. The employer’s obligation to pay contributions in favor of the employee after the reorganization remains and does not arise again due to the fact that the employment relationship continues both during the reorganization process and after its completion. Therefore, when determining the taxable base for insurance premiums, the successor employer is obliged to take into account: - payments under the employment contracts of the predecessor employer; — the period of work of employees with the predecessor employer. 3. The Law of July 24, 2009 does not establish a different procedure for determining the base for calculating insurance premiums in the event of reorganization of an organization that pays insurance premiums. There are also no special conditions for interrupting the procedure for such calculation; therefore, the law does not establish a special procedure for calculating insurance premiums in the event of reorganization of a legal entity. Due to the fact that employment contracts with employees were not terminated, Molniya LLC legally: - calculated the billing period from 01/01/2014 to 12/31/2014 (part 1, 2 of article 10 of the Law of 07/24/2009 - taken into account in the taxable base according to insurance premiums payments and remunerations accrued in favor of employees before changing the organizational and legal form.

If you have any questions, you can consult for free via chat with a lawyer at the bottom of the screen or call by phone (consultation is free), we work around the clock.

This position is confirmed by judicial practice (Resolutions of the AS TsO dated 10/09/2014 AS MO dated 02/04/2015 Appendix 1. Copy of the decision of the participants of ZAO Molniya on transformation into LLC Molniya. 2. Copies of employment contracts with employees of ZAO Molniya, those who remained to work at Molniya LLC, whose payment amounts exceeded RUB 512,000 for 2014. You can attach any documents (including extracts from accounting registers) confirming the correctness and reliability of the information included in the calculation of accrued and paid insurance premiums

Desk inspection: delivery of the decision

Within five working days after the decision is made and formalized based on the results of the inspection, the fund must deliver it to the organization. The period is counted from the day following the date when the decision was signed (Part 13, Article 39 of the Law of July 24, 2009 No. 212-FZ). For example, if the decision on the inspection was made on March 7, 2014 (Friday), then the fund must deliver it to the organization no later than March 17, 2014.

Employees of the extra-budgetary fund can convey the decision in the following ways:

• personally to the legal or authorized representative of the organization against signature;

• by registered mail;

• in electronic form via telecommunication channels.

A decision sent by registered mail is considered received after six business days from the date of mailing. In this case, the countdown of the six-day period begins from the day following the day of dispatch (it is indicated on the stamp).

This follows from the provisions of Part 13 of Article 39 and Part 2 of Article 4 of the Law of July 24, 2009 No. 212-FZ.

As a general rule, the inspection decision comes into force 10 days from the date it is delivered to the organization (Part 12, Article 39 of the Law of July 24, 2009 No. 212-FZ).

After this, the extra-budgetary fund, within 10 working days, will send to the organization a demand to pay arrears on insurance premiums, penalties and fines accrued based on the results of the audit (Part 3 of Article 22, Part 14 of Article 39 of the Law of July 24, 2009 No. 212 -FZ). This requirement must be fulfilled within 10 working days after receiving it. Although the requirement itself may set a longer period (Part 5 of Article 22 of the Law of July 24, 2009 No. 212-FZ).

If you do not agree with the inspection decision or with the additional amounts accrued therein, you can appeal it (Article 53 of Law No. 212-FZ of July 24, 2009). The decision of the territorial branch of the fund can be appealed to the regional branch or in court. Moreover, this can be done both simultaneously and sequentially (Part 2 of Article 54 of the Law of July 24, 2009 No. 212-FZ).

On-site inspection: certificate of completion of the inspection

On the last day of the on-site inspection of insurance premiums, the head of the inspection team (Pension Fund of the Russian Federation, Social Insurance Fund of Russia) draws up a certificate of the inspection carried out (Part 23, Article 35 of the Law of July 24, 2009 No. 212-FZ, clause 9.1 of the Methodological recommendations approved by the order Board of the Pension Fund of the Russian Federation dated February 3, 2011 No. 34r). The forms of certificates about the inspection carried out are given in the appendices to the Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2016 N 1p, Order of the Federal Social Insurance Fund of the Russian Federation dated January 11, 2016 N 2.

For information on the timing of an on-site inspection of insurance contributions by the Pension Fund of the Russian Federation and the Social Insurance Fund of Russia, see:

• How inspections are carried out by the Pension Fund of the Russian Federation;

• How inspections are carried out by the FSS of the Russian Federation.

The Pension Fund of the Russian Federation draws up a certificate in form 15-PFR, the Federal Social Insurance Fund of Russia draws up a certificate in form 13-FSS.

If the fund’s employees have drawn up a certificate, then the verification can be considered completed. At the same time, representatives of extra-budgetary funds no longer have the right to be on the territory of the organization, request documents and carry out any control measures (part 14 of article 35 of the Law of July 24, 2009 No. 212-FZ, paragraph 3 of clause 6.1 of the Methodological Recommendations, approved by the order of the Board of the Pension Fund of the Russian Federation dated February 3, 2011 No. 34r).

Required documents

The list of documentation that the FSS authorities will necessarily request when conducting an inspection is not established by law. Employees of the executive bodies of the Social Insurance Fund determine an individual set of documents in each case.

IMPORTANT! The requested forms must be submitted in the form of copies, with the exception of documents such as sick leave certificates - these will be required to be presented in the original.

General documents

This list includes constituent and registration documentation, which is necessary to identify the payer of contributions and determine the specifics of his work. Auditors may be interested in the information contained in:

• accounting registers;
• payments for contributions;
• book of income and expenses;
• general ledger and transaction journals;
• cash and bank forms;
• acts of work performed or services provided;
• advance reports;
• personnel documentation.

Additionally, they may be asked to submit financial statements and existing audit reports for analysis of financial performance indicators.

IMPORTANT! If the employer refuses to submit any of the requested documents for verification, he may be subject to a fine of 200 rubles for each such form.

On-site inspection: presentation of a certificate

The funds must hand over a certificate of the inspection to a representative of the organization on the day of preparation (i.e., on the last day of the inspection). You will need to sign that you have received the certificate. If you refuse, the inspectors will send the document to the organization’s address by registered mail. In this case, the certificate is considered received after six working days from the date of sending the registered letter. In this case, the countdown of the six-day period begins from the day following the day of dispatch (it is indicated on the stamp). This follows from the provisions of part 23 of article 35, part 2 of article 4 of the Law of July 24, 2009 No. 212-FZ, paragraph 3 of clause 9.1 of the Methodological recommendations approved by the order of the Board of the Pension Fund of the Russian Federation of February 3, 2011 No. 34r.

How are transactions on amounts of insurance premiums not accepted for offset reflected in accounting?

Example 1 An employee of a health care institution under financial support type code 7 in 2012 was excessively accrued temporary disability benefits in the amount of 5,000 rubles. The mistake of the accountant who calculated the benefits was that he did not take into account the maximum value of the base for calculating insurance premiums. The total amount of benefits that was paid to the employee is 15,000 rubles. The employee refuses to return the excess benefits accrued to him. In accounting, operations to reverse the amount of accrued benefits from the Social Insurance Fund will be reflected as follows:

On-site inspection: inspection report

No later than two months from the date of issuing the certificate, the inspectors draw up an on-site inspection report (Part 2, Article 38 of Law No. 212-FZ of July 24, 2009, clause 9.2 of the Methodological Recommendations approved by the order of the Board of the Pension Fund of the Russian Federation dated February 3, 2011 city ​​No. 34r). The forms of on-site inspection reports are given in the appendices to the Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2016 N 1p, Order of the Federal Social Insurance Fund of the Russian Federation dated January 11, 2016 N 2.

The Pension Fund of the Russian Federation draws up an act in form 16-PFR, the Federal Social Insurance Fund of Russia draws up an act in form 18-FSS.

Inspectors must draw up a report, even if the results of the inspection did not reveal any violations. In this case, the controllers also describe everything that they checked and record in the report that no violations were found (part 2 of article 38 of the Law of July 24, 2009 No. 212-FZ, clause 9.2 of the Methodological recommendations approved by order of the Board of the Pension Fund RF dated February 3, 2011 No. 34r).

The fund's employees must draw up an on-site inspection report strictly according to the established rules. In this they should be guided by Part 2 of Article 38 of the Law of July 24, 2009 No. 212-FZ and the relevant appendices to the Resolution of the Board of the Pension Fund of the Russian Federation dated 01.11.2016 N 1p, Order of the Federal Social Insurance Fund of the Russian Federation dated 01.11.2016 N 2.

The inspectors draw up two copies of the report in Form 18-FSS: one of them remains in storage at the branch of the FSS of Russia, the other is handed over to the inspected organization. The act in form 16-PFR is drawn up in three copies: one remains in storage at the branch of the Pension Fund of the Russian Federation, the second - with the audited organization, the third is handed over to the tax inspectorate, which participated in the audit. Such rules are established by Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2016 N 1p and Order of the Federal Social Insurance Fund of the Russian Federation dated January 11, 2016 N 2.

On-site inspection: delivery of the organization’s act

Inspectors must hand over a copy of the act to the organization within five working days from the date of signing the act (part 4 of article 38 of the Law of July 24, 2009 No. 212-FZ, clause 9.2 of the Methodological Recommendations approved by the order of the Board of the Pension Fund of the Russian Federation of February 3 2011 No. 34r).

Inspectors can transfer the report to an inspected organization:

• personally to the legal or authorized representative of the organization against signature;

• in electronic form via telecommunication channels;

• in another way indicating the date of receipt of the act by the organization (for example, through a courier service).

This follows from Part 4 of Article 38 of the Law of July 24, 2009 No. 212-FZ, paragraph 9.2 of the Methodological Recommendations approved by Order of the Board of the Pension Fund of the Russian Federation of February 3, 2011 No. 34r.

Similar clarifications are contained in the letter of the FSS of Russia dated February 10, 2012 No. 15-03-11/08-1395.

On-site inspection: sending the report by mail

If the organization (its representative) does not sign for receipt of the on-site inspection report, the inspector will reflect this fact in the report and send it by registered mail to the organization (separate unit). In this case, the act is considered received after six working days from the date of dispatch. In this case, the countdown of the six-day period begins from the day following the day of dispatch (it is indicated on the stamp). This follows from the provisions of Part 4 of Article 38, Part 2 of Article 4 of the Law of July 24, 2009 No. 212-FZ, paragraph 9.2 of the Methodological Recommendations approved by the order of the Board of the Pension Fund of the Russian Federation of February 3, 2011 No. 34r.

Similar clarifications are contained in the letter of the FSS of Russia dated February 10, 2012 No. 15-03-11/08-1395.

On-site inspection: objections to the act

If an organization does not agree with the inspectors, it can file written objections and submit them to the fund that conducted the inspection (Pension Fund of the Russian Federation, Social Insurance Fund of Russia). This must be done within 15 working days from the date of receipt of the act. In this case, the organization has the right to attach supporting documents (their certified copies) to such objections. For example, copies of payment orders. This follows from the provisions of Part 5 of Article 38 of the Law of July 24, 2009 No. 212-FZ, paragraph 9.2 of the Methodological Recommendations approved by the order of the Board of the Pension Fund of the Russian Federation of February 3, 2011 No. 34r.

When can you avoid a fine?

According to Pension Fund experts, the fine can be avoided. If:

1. Errors were discovered by Pension Fund specialists, but the organization eliminated them within five days after receiving notification of them.
2. The organization itself found the error and sent corrections before the deadline for submitting the form. For example, the primary SZV-M was commissioned on April 5. On April 10, the organization discovered that it had not submitted the form for a new employee and immediately provided a supplementary SZV-M.
3. After the 15th, the error is corrected for those employees for whom information has already been submitted.

In 2021, the Supreme Court twice expressed the opinion that it is unlawful to apply penalties to an insured who independently discovered that he did not submit a SZV-M for an employee and submitted an adjustment report with correction (clause 38 of the Review of the Presidium of the Armed Forces of the Russian Federation dated December 26, 2018 and the Determination RF Armed Forces dated September 5, 2018 No. 303-KG18-5702).

But local inspectors still fine organizations that correct errors on their own. If you are faced with such a situation, an objection to the act in the Pension Fund of the Russian Federation SZV-M with reference to the position of the Supreme Court will help to cancel or significantly reduce the fine.

On-site inspection: decision on the report

Based on all available inspection materials (on-site inspection report, written objections of the organization to the act, documents requested from the organization or its counterparties), the inspectors make a final decision based on the results of the on-site inspection and formalize it. This follows from the provisions of parts 1, 8 of Article 39 of the Law of July 24, 2009 No. 212-FZ, paragraph 9.3 of the Methodological Recommendations approved by the order of the Board of the Pension Fund of the Russian Federation of February 3, 2011 No. 34r.

When making a decision based on the results of the inspection, the head of the fund’s department (his deputy) is obliged to find out whether there are circumstances that exempt the organization from liability (lack of guilt, expiration of the statute of limitations) (Clause 4, Part 6, Article 39 of the Law of July 24, 2009 No. 212-FZ). In addition, in court it is possible to prove that the insured has circumstances that mitigate his liability (resolution of the Constitutional Court of the Russian Federation of January 19, 2021 No. 2-P).

The timing, procedure and rules for drawing up a decision based on the results of an on-site inspection of insurance premiums are similar to the procedure for drawing up a decision based on the results of a desk audit.

What can the employer's Pension Fund fine you for?

Each employer is required to provide reports to the Pension Fund with information about its employees:

• SZV-M - monthly until the 15th day of the next month;
• SZV-STAZH - annually until March 1 of the following year.

For failure to provide information about at least one employee, the organization may be fined 500 rubles. If the number of employees is large, the fine can reach significant amounts. If you disagree with the requirements of the Pension Fund, it is important to competently draw up objections to the act of the Pension Fund.

How to appeal a decision of an extra-budgetary fund

You can appeal the decision either to a higher department of the fund or in court. Unlike decisions of tax inspectorates, complaints can be filed simultaneously: to go to court, you do not need to wait for the conclusion of a higher department of the fund (Article 54 of the Law of July 24, 2009 No. 212-FZ). The period for appeal is three months from the date of the decision (part 4 of article 198 of the Arbitration Procedure Code of the Russian Federation, paragraph 2 of article 55 of the Law of July 24, 2009 No. 212-FZ).

Situation: how to appeal the decision of the territorial branch of the Pension Fund of the Russian Federation or the Federal Social Insurance Fund of Russia to hold the policyholder liable?

The decision of the territorial branch of an extra-budgetary fund to prosecute can be appealed both to a higher branch of the fund and in court. Moreover, you can go to court and to a higher department of the fund at the same time (Part 2 of Article 54 of the Law of July 24, 2009 No. 212-FZ).

Appeal to a higher department of the fund

You will see the name of the higher authority where you can file a complaint and its location in the decision itself. The decision comes into force after 10 days from the moment when the representative of the organization received it personally. But you can file a complaint after this period. The main thing is, no later than three months from the moment the policyholder (i.e., your organization) learned that his rights were violated. As a rule, this happens after receiving a decision. This is stated in parts 11, 12 of Article 39, part 2 of Article 55 of the Law of July 24, 2009 No. 212-FZ.

Make a complaint to a higher department of the fund in writing. Please indicate in it:

• which fund conducted the audit;

• information about the applicant, that is, about your organization;

• the reason for the complaint;

• arguments to substantiate objections;

• requirements for the higher department of the fund.

This procedure, in particular, is provided for in paragraph 55 of the Administrative Regulations, approved by Order of the Ministry of Labor of Russia dated September 18, 2013 No. 467n.

You can send a complaint by mail, electronically (including through the government services portal) or personally take it to the fund’s branch. The Fund will review it within a month. Then he will make one of the following decisions:

• will leave the complaint unsatisfied;

• will overturn the decision of the lower branch in whole or in part;

• will change the decision of the lower branch or make a new decision.

The higher department of the fund must report the decision in writing within three days from the date of its adoption.

This procedure is set out in Part 1 of Article 55 and Parts 2–4 of Article 56 of the Law of July 24, 2009 No. 212-FZ.

Events

Tags: Workshop for company managers, accountants, lawyers October 29-30, 2021

Objections are submitted to the SZV-M Pension Fund in any form. There is no regulated form.

Moscow, hotel "Gamma-Delta", TGC "Izmailovo" 71 All-Russian seminar-workshop for company managers, accountants, lawyers October 28-29, 2021 Krasnodar, hotel "Congress hotel Krasnodar" 4* 12 All-Russian seminar-workshop for managers companies, accountants, lawyers October 17-18, 2021

Kazan, hotel “Crystal” 3*, st. Rustema Yakhina, 8 18 All-Russian workshop for company managers, accountants, lawyers October 07-08, 2021

St. Petersburg, hotel "Rus" 4* 15 Workshop for company managers, accountants, lawyers September 30 - October 1, 2021 Moscow, hotel "Gamma-Delta", TGC "Izmailovo" 427 Workshop for company managers , accountants, lawyers September 09-10, 2021 Moscow, Hotel Beta, TGK Izmailovo The contract through the eyes of the chief accountant.

Practical recommendations. Risks and tax control.

The most important legislative changes for commercial organizations in 2021 322 Optimization of company taxation, business division schemes. Current methods for reducing payments for organizations and individuals. A guide to safe tax minimization and tax planning.

Inspections by regulatory authorities Workshop for company managers, accountants, lawyers September 05-06, 2021 Moscow, Gamma-Delta Hotel, TGC Izmailovo 594 August 26-27, 2021

Moscow, st. Kuznetsky Most, 21/5, ASM-holding Interregional practical seminar on the topic:

“Complex issues of maintaining accounting and tax accounting of R&D expenses in accordance with changes in 2021-2020, including: calculation, recognition and accounting of intangible assets, determination and rules for rationing the composition of expenses, cost accounting, FSB Inventories”

:, new FSBU “Intangible assets”. Receiving subsidies PP 1312. Carrying out R&D under a government contract and within the framework of government assignments.

Pricing and separate accounting for R&D.

Methods of maintaining custom accounting. Organization of document flow. Strengthening tax control measures" 162 International contracts and transactions.

Legal and tax aspects.

Pricing methods and penalties Workshop for managers, accountants, financial directors and lawyers August 08-09, 2021

Moscow, Izmailovskoe sh., 71, building 2B, Hotel Beta, Izmailovo 175 Workshop Contract through the eyes of an accountant: identifying tax risks August 02, 2021

Moscow, Izmailovskoe sh., 71, building 2B, Beta Hotel, Izmailovo 444 1