Direct payments for everyone. What will change in the calculation and accrual of sick leave and maternity benefits in 2021

Pilot project of direct payments from the Social Insurance Fund - what is it?

A pilot project for the payment of benefits and sick leave directly from the Social Insurance Fund has been operating in Russia since 2012. Initially (in the first half of 2012) it was used only in 2 regions of Russia - Karachay-Cherkessia and the Nizhny Novgorod region.

The number of participants in the pilot project increases every year. Regions participating in the project

, are prescribed in paragraph 2 of the Russian Government Decree No. 294 dated April 21, 2011.

According to the Resolution, which regulates the rules for direct payment of benefits, the pilot project is valid from 01/01/2012 to 12/31/2020; at the end of the project, all regions will be transferred to the new payment regime, provided that these regions have positive results.

Back in 2021, the Government decided that a pilot project for direct payments of benefits and sick leave would be introduced throughout Russia from 2021.

That is, starting next year, Russian accountants will not calculate, accrue and pay almost any payments, except for salaries and incentive payments.

Participants in the pilot project do not pay benefits for temporary disability or child care, and do not offset insurance premiums against payment.

The only thing that has remained unchanged regarding hospital payments is the accrual of temporary disability benefits for the first 3 days of illness

.

Payments for sick leave or child care are transferred directly from the Social Insurance Fund to the employee within 10 calendar days after the date of receipt of the documents necessary for calculating benefits. If an employee has questions regarding the transfer of funds, the employee must be directed to the Social Insurance Fund.

It should be noted that the pilot project of direct payments from the Social Insurance Fund concerns only sick leave, maternity leave and benefits related to the birth of a child. The employer, as before, calculates and pays:

• funeral benefit;
• additional days off to care for a disabled child.

Setting up a Pilot Project

Setting up the Pilot Project is implemented in payroll programs (1C:Kamin, 1C:ZUP) and in accounting and tax accounting programs ( 1C:Accounting for Enterprises 3.0

,
1C: Integrated automation
,
1C: Manufacturing enterprise management
).
In this article we will look at the work of the Pilot Project in 1C: Enterprise Accounting 3.0
.
For this setting to appear in the program, go to the Salary and Personnel Section - Salary Settings
.

Figure 1 - Salary setup
Follow the hyperlink Salary accounting procedure

.

Figure 2 - Salary accounting procedure

If the program maintains multi-company accounting, select the appropriate organization.

Figure 3 - Selecting an organization

On the Salary

in the
FSS Pilot Project
, you can select the date on which the region joined the project. To date, 50 regions of the Russian Federation are participating in the FSS Pilot Project.

Figure 4 - Participation in the Pilot Project

Benefit payments in 2021

Since, in accordance with Decree of the Government of the Russian Federation No. 294, the pilot project ends on the last day of 2020, from January 1, 2021, all regions will switch to direct payments of temporary disability and child care benefits from the Social Insurance Fund. That is, the employer will only need to send a package of documents to the Social Insurance Fund and pay for the first 3 days of sick leave at his own expense.

Currently, amendments to the Government of the Russian Federation No. 294 are under consideration, which involve extending the pilot project for another 1 year

. In accordance with the amendments, starting next year, all regions will switch to direct payments of benefits at the expense of the Social Insurance Fund. But next year will be considered a “trial” year, and the obligation to switch to direct payments will come into force in 2022. The amendments have not yet been approved at the legislative level; they are being discussed in the Russian Government.

Despite possible amendments to the Resolution, all employers will be transferred to the new payment regime from 2021

. That is, next year the work of accountants in relation to the calculation and payment of benefits will change greatly.

Temporary disability

The processing of benefits in the Pilot Project differs from the credit system. The Sick Leave document is still created

, the benefit amount is calculated, and from this amount the employer pays for the first three days, and the balance at the expense of the Social Insurance Fund will not appear in the reports, since
Direct payments
.

Figure 5 - Sick leave

Figure 6 - Distribution of amounts

In addition to the Sick Leave, you need to fill out the information for the Register of Information, fill out an Application for Payment of Benefits and the Register of Information itself. Data for the Registry

must be entered in the document
Sick leave
.
Follow the highlighted hyperlink Fill in the data
for the register of information submitted to the FSS.

Figure 7 - Sick leave

The certificate of incapacity for work can be paper or electronic. If the program is configured to receive sick leave data, it will be downloaded automatically. Enter in the appropriate fields: employee’s full name, certificate of incapacity for work and click the Receive from the Social Insurance Fund

.
You can also download the ELN file from the State Services website and click Download from file
. The data will be automatically pulled from the downloaded file.

Figure 8 — ELN sick leave

Sick leave with code 03 Quarantine

usually issued as electronic certificates of incapacity for work.
The employee brings a printed coupon issued to him at the medical institution. Due to the pandemic in 2021, sick leave certificates for coronavirus were also issued as quarantine sick leave. For such sick leave in the program, in the Reason
there should be code 03. Sick leave for quarantine is paid entirely at the expense of the Social Insurance Fund.

Figure 9 - Coupon issued to an employee in a hospital

If the employee brought a paper sick leave, the data must be entered independently. The hyperlink will open the form. Required fields are highlighted in red.

Figure 9 — Entering sick leave certificate data

When creating a medical organization, it is important to correctly enter the OGRN and fill in the address of the medical institution. Fill out the reason for disability in accordance with the sick leave, pay attention to the additional codes indicated on the sick leave.

Figure 10 — Medical organization

If your employee has brought more than one sick leave, and the second is a continuation of the first, in the form for filling out the certificate of incapacity for work, you need to set code 31 and enter the number of the next sick leave.

Figure 11 — Continuation of sick leave

On the Special Causes of Disability

special conditions of sick leave are indicated: sanatorium treatment, hospital stay, caring for a sick family member, disability status, regime violations.

Figure 12 - Special causes of disability

In the document Sick leave

You can generate
an Application for payment of benefits
. If the document already contains all the data, it will automatically be included in the Application.

Figure 13 — Employee statement

In the second tab, the payment method is pulled from the employee’s card. If the transfer is to a bank account, indicate the personal account number and bank. If the card is MIR, please indicate its number. The employee's address is automatically inserted into the postal order.

Figure 14 — Payment method

On the Attached Documents

the number of the certificate of incapacity for work is written down.
In the Calculation of Benefits
, the average earnings and earnings for two years are recorded.
If necessary, the reason for recalculating sick leave is also indicated here. This setting is used if the ledger needs to be resent due to a recalculation. In the Information tab for the register,
the date of submission of documents to the Social Insurance Fund and the terms of the fixed-term contract with the employee are specified.

Figure 15 - Benefit calculation

Now go to the Salaries and Personnel section - Transferring information about benefits to the Social Insurance Fund

.
By clicking the Create
, a list will appear in which you need to select
Information Register
.

Figure 16 — Register of information

On the form that opens, click the Fill

All sick leaves are pulled up according to this type of register.
The data in the register is filled in automatically from the Sick Leave
and employee card. If fields marked in red appear, you can edit them manually in the Information Register.

Figure 17 — Register of information

The employer must provide the Register of Information or a set of documents with an inventory of benefits that are not provided electronically to the regional body of the Social Insurance Fund within 5 days from the date the employee signs the application. The Social Insurance Fund pays sick leave within 10 days from the date of receipt of the Register of Disability Benefits.

What will an accountant need to do in 2021 to pay sick leave and maternity leave?

In order for the employee to receive his payments, the accountant will have to, after receiving an application for sick leave or benefits, no later than 5 calendar days, transfer the necessary package of documents to the regional office of the Social Insurance Fund

.

The Ministry of Labor is considering the possibility of reducing the period for sending documents for the calculation and accrual of direct payments from the Social Insurance Fund from 5 calendar days to 3 working days. However, the draft Federal Law that provides for this change has not yet been submitted to the State Duma of Russia and is at the stage of public discussion.

The list of documents required to calculate direct payment depends on the type of benefit. We will tell you more about the package of documents in the next paragraph of this article.

Information necessary for calculating benefits can be sent to the Social Insurance Fund office on paper only if the average number of employees of the enterprise does not exceed 25 people

. In other cases, a package of documents is sent to the FSS via electronic communication channels.

If an organization plans to reimburse from the Social Insurance Fund the costs of paying for additional days off to care for a disabled child, funeral expenses, or expenses for preventive measures to reduce injuries, the accountant must send a certain package of documents to the Social Insurance Fund.

To reimburse payment for additional days off to care for a disabled child

the package of documents consists of:

1. an application, the form of which is approved by Order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 578;
2. a certified copy of the order to provide additional days off to the employee.

To get money back for funeral benefits

The accountant sends to the Social Insurance Fund:

1. an application from a relative of a deceased employee, the form of which was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 578;
2. a copy of the death certificate of the former employee.

To reimburse expenses aimed at minimizing injury incidents

at production, the following documents should be submitted to the Social Insurance Fund:

1. an application, the form of which is approved by Order of the Ministry of Health and Social Development of Russia dated July 11, 2011 No. 709n;
2. copies of documents confirming payment of the company's expenses (agreement, check, certificate of completion, delivery note or other strictly reporting forms).

Documents ensuring interaction with the Social Insurance Fund

First of all, after switching to a pilot project, the organization has the obligation to create a document: Employee Application for Payment of Benefits (Reporting, certificates - Transfer of benefits information to the Social Insurance Fund). It contains basic information about the employee and the Type of benefit .

The Payment method tab indicates the employee’s chosen payment method for benefits and the required details.

Further, the document flow with the Social Insurance Fund is structured depending on the average headcount of the organization, as well as its technical capabilities.

If the number of employees is no more than 25 people, the organization has the right to transfer paper documents to the Social Insurance Fund. In this case, in 1C 8.3 ZUP, you need to generate a document List of employee applications for payment of benefits (Reporting, certificates - Transfer of benefit information to the Social Insurance Fund), which contains information about the insured organization, as well as information from employee applications for payment of benefits .

However, if desired and have the technical capabilities, an organization with up to 25 employees (inclusive) can send documents to the Social Insurance Fund in electronic form. If the number of employees is more than 25 people, the organization is obliged to transfer to the Social Insurance Fund the documents provided as part of the pilot project only in electronic form.

If it is necessary to ensure electronic transfer of documents, instead of the document List of employee applications for payment of benefits in 1C 8.3 ZUP 3, it is necessary to create a Register of information necessary for the assignment and payment of benefits (Reporting, certificates - Transfer of benefit information to the Social Insurance Fund).

When organizing document flow for benefits assigned in connection with an industrial injury, only the option of transferring documents in paper form is used.

A package of documents for submission to the Social Insurance Fund for direct payments

The list of documents that must be submitted to the Social Insurance Fund for the calculation of direct payments depends on the type of benefit.

To calculate a one-time benefit for a woman who registered for pregnancy in the early stages

, the employer must send to the Social Insurance Fund:

1. application in any form;
2. a certificate from the antenatal clinic with the seal of the medical institution and the signature of the doctor.

To calculate maternity benefits

on sick leave for 140 days or more, the accountant is required to send to the regional office of the Social Insurance Fund:

1. application in any form;
2. certificate of incapacity for work;
3. certificate of earnings for the pay period.

It is worth noting that if the sick leave was issued electronically, the accountant must redirect it to the Social Insurance Fund.

At the birth of a child, one of the parents is entitled to a lump sum benefit,

the amount of which from 02/01/2020 is 18,004 rubles 12 kopecks (indexed annually). To appoint him, the accountant sends the following documents to the regional office of the Social Insurance Fund:

1. application in any form;
2. a copy of a certificate from the registry office about the birth of a child or another document confirming the birth of a child, provided that the birth took place in another country;
3. a copy of a document confirming that the child’s second parent did not apply for a one-time benefit at the birth of the child (issued by the employer or the social security department, provided that the second parent is unemployed).

Provided that the marriage of the child’s parents was dissolved

, the accountant must request from the applicant for a one-time benefit upon the birth of a child and additionally submit to the Social Insurance Fund:

1. a copy of the divorce certificate;
2. a certificate confirming the fact of cohabitation with the child.

After the maternity sick leave expires, the employer sends a package of documents to the Social Insurance Fund for calculating child care benefits for children up to 1.5 years old.

, which includes:

1. an application, the form of which was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 578;
2. a copy of the child's birth certificate;
3. copies of birth or death certificates of previous children (if available);
4. certificate of earnings for the billing period;
5. a document from the second parent’s place of work confirming the fact of non-receipt of child care benefits for a child under 1.5 years of age.

If the applicant works in several jobs, then it is additionally necessary to submit documents confirming that he did not submit a similar application for child care benefits for children up to 1.5 years old from other employers

(for example, if the employee works part-time somewhere else).

The package of documents for receiving child care benefits does not change depending on who will apply for the benefits: mother, father or grandmother

.

To calculate temporary disability benefits

, the accountant will have to send to the regional office of the Social Insurance Fund:

1. an application, the form of which was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 578;
2. a copy of the certificate of temporary incapacity for work (or electronic sick leave);
3. certificate of earnings for the pay period.

Provided that the employee was injured at work, then in addition to the above documents, a copy of the accident report or copies of all materials from the production investigation are sent to the Social Insurance Fund, provided that the case has not yet been completed.

To calculate payment for additional leave for treatment

employee, the employer sends to the Social Insurance Fund:

1. a copy of the application for the provision and payment of leave;
2. a copy of the leave order;
3. a certificate calculating the amount of vacation pay, the form of which was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2017 No. 578.

It is worth noting that in the application for any type of benefit it is necessary to indicate the method of receiving the payment. This could be a bank account or postal order. If the applicant plans to receive payments to a bank card, then in the application you can indicate the current account of any card (not necessarily a salary card) of any payment system. But from October 1, 2021, all benefits will be accrued only to bank cards of the MIR payment system.

One-time benefit for the birth of a child

For a one-time benefit for the birth of a child, only an application and a register are drawn up. Type of benefit in the application - One-time benefit for the birth of a child

. In the payment method, select the entered MIR card.

Figure 31 — Registry view

Now in the Attached Documents

We submit documents confirming the possibility of receiving benefits: a birth certificate or other supporting document, a certificate of non-receipt of benefits from the other parent.

Figure 32 — Attached documents

Next in the Registry Information

You need to fill in the date of submission of the package of documents and information about the child: full name and date of birth.

Figure 33 - Registry information

Save and print the completed application; the employee must sign it. After this, a register is created with the form One-time benefits for the birth of a child

.
Clicking the Fill
will pull up all the data from the application. The generated register must be sent to the FSS.

Figure 34 — Register of information

Responsibility for failure to provide information for calculating benefits to the Social Insurance Fund

For late submission of documents for calculating benefits to the Social Insurance Fund, the employer may be held administratively liable in the form of a fine in the amount of 300 to 500 rubles.

Provided that the employer sends a package of documents with errors or incomplete information to the Social Insurance Fund, the Social Insurance Fund branch will send a notice to the organization about the need to make corrections. Consequently, the employee will receive benefits with a delay.

It is worth noting that if the employer provides inaccurate information that directly affects the amount of the benefit, the organization will have to reimburse the excess expenses incurred by the Social Insurance Fund.

This situation may occur if the employer does not promptly submit information to the Social Insurance Fund about the termination of the accrual of benefits in relation to the employee.

. The FSS department will calculate and pay benefits for which the payment period has already ended. The employer will have to reimburse the overpaid benefit amount, since the Social Insurance Fund does not have the right to make deductions from the insured person’s wages.

A similar situation can occur if the employer knowingly provides information according to which the employee will be entitled to an increased amount of benefits (unreliable indication of the amount of wages, actual time worked or the period of official employment). After identifying inaccurate information, the FSS department will issue a claim for reimbursement of excessive expenses to the general director.

The Ministry of Labor has currently prepared a draft Federal Law providing for stricter liability of employers for failure to provide data or inaccurate information

in the package of documents. It should be noted that this draft Federal Law has not yet been submitted to the State Duma for consideration; it is at the stage of general discussion.

It provides for the following types of employer liability:

• a fine of 200 rubles for each document not submitted if the employer refuses to send the required documents;
• full reimbursement of excessively incurred expenses for payment of benefits, provided that the employer did not promptly inform the Social Insurance Fund about the termination of payment of benefits or provided distorted data for the accrual of sick leave and maternity leave;
• a penalty of 20% of the amount of excess expenses incurred for the payment of benefits in the amount of no less than 1,000 rubles and no more than 5,000 rubles if false data is provided or if the Social Insurance Fund office is not notified in a timely manner about the termination of accrual and payment of benefits;
• a fine of 5,000 rubles if the deadline for submitting a package of documents necessary for calculating benefits is violated.

Procedure for filling out the DAM for direct payments

At the end of the 3rd quarter of 2021, the calculation will be submitted for the reporting period of 9 months.

Here is a convenient algorithm for working with mandatory sections of the DAM:

Rules for filling out reports on insurance premiums and Form 4-FSS from 2021

In addition to the fact that from 2021, accountants will stop calculating benefits for temporary disability and child care, the rules for filling out reports on insurance premiums will also partially change

.

Since the employer will no longer accrue and pay benefits (almost all) to its employees, in reporting on insurance premiums from 2021 it will not be necessary to fill out Appendices 3 and 4 to Section 1. Since they are filled out only in the case of accrual and payment of benefits. An exception can only be if the region joins direct payments not from the beginning of the year, but for example, from the middle, provided that amendments to Russian Government Decree No. 249 are adopted (the pilot project will be extended until the end of 2021).

For a similar reason, accountants will fill out Form 4-FSS differently.

. Since the employer does not pay benefits, the following are not filled out in Form 4-FSS:

1. line 15 of table No. 2 (dash);
2. table No. 3.

Exception

– if the region joins direct benefit payments not from the beginning of 2021 (provided that the pilot project itself will be extended until the end of 2021).

Cost compensation mechanism

For six years, the pilot project “Direct Payments,” initiated by the Federal Social Insurance Fund of the Russian Federation, has been undergoing phased testing in the regions of the Russian Federation.
At the moment, there are already 39 regions among the participants in the FSS project (the full list can be clarified in paragraph 2 of the Decree of the Government of the Russian Federation No. 294 of April 21, 2011, as well as in the Decree of the Government of the Russian Federation No. 619 of May 30, 2018). The project will operate until 2021 inclusive. Under the offset mechanism, which until January 1, 2012 was in effect everywhere in all subjects of the country, the employer is obliged to independently calculate and pay to the insured person all provided types of social benefits, in addition, the insured enterprise is obliged to make monthly contributions to social insurance for temporary disability and in connection with with maternity (VNiM) for each employee from the amount of accrued wages for the month in favor of employees (the amount of insurance contributions is established by Chapter 34 of the Tax Code of the Russian Federation). In this regard, in order to avoid double taxation of contributions, the insured enterprise has the right to compensation for expenses incurred in paying social benefits to its employees (clause 2 of Article 431 of the Tax Code of the Russian Federation).

There are two ways to offset these costs:

Method 1: You can offset the costs incurred for the payment of benefits against the repayment of accrued social insurance contributions for the corresponding period.

For example, for June 2021, benefits were paid in favor of insured employees totaling 20,653.74 rubles, and the total accrued insurance premiums for June 2021 were 33,360.70 rubles, therefore, the employer for June is subject to payment of social insurance contributions for VNIM 12,706.96 rubles. (33,360.70 – 20,653.74);

Method 2: Alternatively, the enterprise can reimburse the amount of benefits from the Social Insurance Fund of the Russian Federation in cases where the costs incurred for the payment of benefits exceed the amount of accrued insurance premiums for the period (usually for a quarter or a calendar year).

In order to reimburse its expenses, the insured company must provide the FSS with the following documents, the forms of which are attached in the FSS letter No. 02-09-11/04-03-27029 dated December 7, 2016:

• application for reimbursement of expenses;
• a statement of calculation, which reflects the amounts of expenses incurred, accrued insurance premiums, amounts of debts, etc.;
• decoding of benefits by type;
• originals of supporting documents.

As for the preparation of the Calculation of insurance premiums under the offset system, the employer, if there are expenses, must fill out appendices 3 and 4 of section 1, which reflects the breakdown of benefits paid by type, also in appendix 2 of section 1 line 070 is filled out indicating the amount of expenses and line 080 in the case of FSS reimbursements, and line 090 indicates the amount of insurance premiums payable minus expenses for the period or the amount to be reimbursed.

Timeframe for making a decision

The Social Insurance Fund makes a decision on the assignment and payment of benefits within 10 calendar days after receiving the necessary documents from the employer. Payment is made to the recipient's details specified in the application.

If errors are detected in the documents provided, no later than five days from the date of receipt, the Social Insurance Fund notifies the employer of the need to make corrections. The corrected certificate of incapacity for work is processed in an expedited manner, which takes no more than 3 working days.

Results

Filling out an application for the FSS pilot project is not particularly difficult.
In general, this is the responsibility of employees, but it can be entrusted to specialists, and employees can only be given a document to sign. The application must be accompanied by documents about the insured event and an inventory in accordance with the Social Insurance Fund form. A special register must also be submitted to the fund. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

When is such a statement necessary?

The pilot project of direct payments of social benefits from the Social Insurance Fund covered almost all regions of the Russian Federation. The Krasnodar Territory, the Perm Territory, the Moscow, Sverdlovsk, and Chelyabinsk regions, the Khanty-Mansiysk Autonomous Okrug, and the federal cities of Moscow and St. Petersburg are not yet participating in the project. They will join from January 1, 2021.

The essence of the project is that the benefits are paid not by the employer, but by the Social Insurance Fund itself. Its rules are set out in government decree No. 294 dated April 21, 2011.

To assign benefits you need:

• certificate of incapacity for work or other documents (for example, a birth certificate from the registry office);
• application for calculation of sick leave from the employee.

When making direct payments, the employer collects a package of documents from the employee and transmits the information to the Social Insurance Fund. And the fund itself makes calculations and payments to the recipient.

Direct payments: how to fill out the RSV - calculations

Let's calculate the total amounts of payments in favor of employees of Fregat LLC and accrued contributions:

The data for each of the last three months of the reporting period deserve special attention:

How to fill out the RSV for direct payments to the Social Insurance Fund: example

Fregat LLC provides watercraft for rent, is a micro-enterprise and has three employees.

The company's accountant was on sick leave from August 10 to August 21 (12 days) due to the illness of her child:

• the employer paid for 3 days of illness in the amount of 3,000 rubles;
• The FSS paid for the remaining 9 days - 9,000 rubles.

Monthly salary of employees:

• director Pimenov - 50,000 rubles;
• manager Foklin - 40,000 rubles;
• accountant Ulyanov - 30,000 rubles. (in August – 18,000 rubles due to temporary disability).

Art. 5 of Federal Law No. 102-FZ dated 04/01/2020 allows the use of reduced insurance premium rates for SMEs from 04/01/2020. For Fregat LLC, the tariffs for 2021 are as follows:

What benefits are they asking for?

In the pilot project, the Social Insurance Fund pays all social benefits that the employer previously compensated for through insurance contributions:

• due to illness;
• for pregnancy and childbirth;
• for child care;
• at birth;
• one-time when registering in the early stages of pregnancy;
• payments for temporary disability due to an accident at work or occupational disease;
• additional admission for treatment and travel to and from the place of treatment.

The employer continues to pay social benefits independently:

• for burial;
• to pay for additional days of rest to care for a disabled child.

These accruals paid to employees will be reimbursed in full by the Social Insurance Fund of the Russian Federation to the organization upon request.

In addition, the employer pays for the first three days of the employee’s illness at his own expense. The organization is obliged to pay these amounts to the employee itself.

Form and filling rules

For the pilot project, a unified application form to the Social Insurance Fund for sick leave in 2021 was developed, which was approved by Order No. 578 of the Social Insurance Fund dated November 24, 2017.

The employer fills out the sick leave according to the usual rules, with the exception of two lines (they are left blank): “Amount of benefit at the expense of the Social Insurance Fund” and “Total accrued.”

Instructions on how to fill out an application for sick leave:

1. We indicate the exact name of the territorial body of the Social Insurance Fund at the location of the employer.
2. We write down the full name. applicant (employee).
3. We put a mark in the line corresponding to the requested social benefit. The form is used both when assigning and recalculating payments. It is necessary to put the appropriate mark.
4. We indicate the payment method and recipient details.
5. We fill in the passport details, date of birth and place of registration of the applicant.
6. We write down the details of the document on the basis of which the benefit is assigned (certificate of incapacity for work, certificates, birth certificate, etc.).
7. Information on the assignment of benefits is filled out by the employer. It indicates the SNILS and INN of the employee, data on earnings excluded from the billing period.
8. The completed form is signed by the applicant (employee) and an official of the organization.

Sample application to the Social Insurance Fund for payment of sick leave from an employee: