Hospital are paid unnecessary .... And according to the results of the inspection, representatives of the Foundation. It contains errors and the amount that is invited to pay to the budget. We will proceed from the fact that the institution agreed with the conclusions of the inspections. This means that the corresponding corrections should be made.
Please note: errors can be allowed when executing and paying for several hospital sheets. In this case, the adjustment records and recalculate are made for each employee. So correctional records relating to the calculations with the foundation look like this:
* At the same time, the write-off of funds reflect on the off-balance account of 18 "retirement of funds from bank accounts of the institution."
Repayment and write-off of overpaid amounts
In principle, with the wiring of special difficulties, an accountant should not arise. But with the choice of the option of writing off the amount not so simple.
Reimbursement of the displacement by a person who received it
Hospital are paid over .... In the case under consideration as a result of the error, the amount of hospital is paid to the employee in a larger size.
The manual at its own discretion cannot decide to recover overpay from the employee. This requires a written statement of the employee about the return of amounts, or specially stipulated by the labor legislation.
Thus, first of all, the recovery of unnecessary paid amounts from the employee is possible by his written statement on voluntary overpayment. This applies to both salary and temporary disability benefits. An alternative option may be a decrease in wage to extradition (but again on the basis of a person's statement).
In the event of a return by the employee, the necessary amounts in the cash register, subject to all the above conditions, the following accounting is made:
But in the absence of consent and statements of the employee, it must be remembered that the list of grounds for hold from the employee's salary by decision of the employer is strictly limited. He is given in Article 137 of the Labor Code of the Russian Federation. According to it, the amount is overly paid (including the incorrect application of labor legislation or other regulatory legal acts containing the norms of labor law) can only be discussed in the case of:
- counting error;
- if the body of an individual labor disputes is recognized by the wines of an employee in non-compliance with labor norms;
- If the wage was unnecessarily paid by the employee due to its illegal actions established by the court.
Remember that it is necessary to make a decision on retaining from wages within one month from the date of the deadline established to pay off incorrect payments. Moreover, money can be held from the salary only if the employee does not dispute the base and the size of the deduction.
In violation of these simple rules, retaining can be considered illegal.
There is still the time to remember. The amount of deduction for each payment of wages cannot exceed 20 percent, and in cases provided for by federal laws - 50 percent of wages. That is, as a rule, if the amounts are held according to one executive document or one of the grounds, the employer has no right to hold more than 20 percent of the salary for each month. If one employee has several executive documents, then in accordance with Article 138 of the Labor Code of the Russian Federation, in any case, at least 50 percent of earnings should be saved.
Reimbursement by the perpetrator
Note that the overpaid amount can be recovered from the perpetrator. For example, from an accountant.
Remember that in this case you can recover the amount only in compliance with all the rules and rules of labor legislation. To actually oblige the culprit to compensate the overpayment along the hospital leaf can only court. After entry into force of the court decision, the operation is issued as follows:
The amount can be written off
If the court's decision was made not in favor of the institution or to recover overpaid amounts from an employee or perpetrator cannot be impossible, debt write off the current financial result.
This operation is issued by an accounting record:
Please note: this wiring instruction No. 25N is not provided. Therefore, having decided to apply it in accounting, it is necessary to consolidate the internal act of the institution (in accounting policies).
What do the counting mistake recognize?
The legislative issue is not settled. Many experts propose to count the error counting if it is allowed in arithmetic action.
In order to avoid negative consequences (the court may not agree with the "expanded" interpretation of the phrase) it is better not to calculate the technical errors (typos and objects) or the incorrect application of legal norms.
Details of the inspection, the design of its results, as well as how to do, if the institution is not in accordance with them, told in the magazine "Accounting in budget institutions" ,.
The employee was unnecessary to the hospital list in 2015. In January 2016, the b / list was recalculated and the employee made an overlooking money paid to the cashier. What wiring should I do in PKO? If I do DT 50 Kt 70, then the fot does not go to the amount of recalculation b / sheet. Should 69 sch be involved? The employee did not quit. He continues to be listed in the organization and contributed to the cash of the amount of an overlooking person. What post is needed to do exactly on the parish at the cashier? If I do DT 50 CT 70 - then the total fund Z / fee increases by the amount of arrival at the cashier
First, you need to reverse the previously accrued guide:
D 20,26,44 - to 70 straw - in the amount of the employer
D 69.1- to 70 straw - for the amount of a manual at the expense of the FSS
Then transfer an unnecessary credential to account 73: D 73 - to 70
When an employee is making a cash benefit amount, make wiring d 50 - K 73
Justification
- From recommendation
Oleg Goodhead of the Department of Taxation of Profit Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
How to take into account the amount of benefits and other payments, if the FSS of Russia refused to reimburse expenses
How to adjust the erroneous payment in accounting
If you do not intend to challenge the solution of the territorial branch of the Foundation in court, then all operations related to accrual and pay such benefits will be erroneous. And it means that such mistakes should be corrected in accounting and accounting reporting (p. 4 PBU 22/2010). At the same time, it does not matter, returned an employee of overpayment or not. For how to make corrections in accounting, see how to fix errors in accounting and accounting reporting.
The amount of hospital benefits (benefits associated with the birth of a child), in reimbursement of the costs of which the FSS of Russia refused, translate 73 "settlements with staff at other transactions" (76 "Calculations with different debtors and creditors", if a person was already quenched):
Debit 73 (76) Credit 70
- Translated employee's debt in the amount of erroneously paid benefits (overpayment).
Special situation with a benefit for burial. No additional postings in the amount of erroneously issued benefits (overpayment) do not need. The fact is that this manual is initially taken into account on account 73 or 76. So the amount of erroneously paid by the burial allowance (overpayment) continue to take into account the account 73 (76) until the return of money or write-off on costs.
The employee voluntarily returned the money: accounting
If an employee voluntarily returns the amount of erroneously paid benefits to the cashier or the organization's bank account, then only one record should be done in accounting:
Debit 50 (51) Credit 73 (76)
- Returned by an employee the amount of erroneously paid benefits (overpayment).
2. From the article by the Journal of Salary, №12, December 2014
Five bugs per benefits
How to fix the error with the overpowering amount of the benefit
Incorrect application of the norms of law No. 255-FZ cannot be recognized as a countable error. To recover the overpayment amount from the beneficiary cannot be possible. This is stated in part 4 of Article 15 of Law No. 255-FZ.
Example 2.
In the calculated period, a worker
Employee LLC "SOLOMEN STORAZHKA" V.A. Kukushkin sick from 11 to 20 August 2014 inclusive (10 calendar days). In the company she works since May 23, 2013. This is her first place of work.
Settlement period - 2012-2013. In 2013, the amount of accountable earnings amounted to 245,000 rubles. In the settlement period (in 2013), the employee was temporarily disabled for 8 calendar days.
When calculating temporary disability benefits, an accountant by mistake excluded 8 calendar days from the estimated period and divided the amount taken into account for 722 calendar days (730 calends. Days - 8 calendis. DN.) Instead of 730.
The day of the benefits amounted to 203.6 rubles. (245,000 rubles: 722 * 60%) instead of 201,37 rubles. (245,000 rubles: 730 * 60%). The manual is accrued September 5, 2014.
The error was detected on December 15, 2014. Overpayment is written off at the expense of own funds of the company and recognized as an employee's income. The tax on the income of physical persons has been paid on December 16, 2014.
On the same day, the payment order No. 564 listed arreed in the insurance premiums in the FSS of the Russian Federation in the amount of overpayment, and the payment order No. 565 is the amount of the penny for the late payment of insurance premiums in case of temporary disability and due to maternity.
The company applies an aggregate insurance premium rate of 30%. The fare of insurance premiums in case of injury - 0.2%.
What postards to reflect error correction?
Decision
Calculate the total amount of overpayment
Overpayment is 22.3 rubles. [(203.6 rubles. - 201,37 rub.) * 10 Calend. Day], including:
- For the first three days of disability - 6.69 rubles. [(203.6 rubles. - 201,37 rub.) * 3 calendar. day]
- For the rest of seven days - 15.61 rubles. (22.3 rubles. - 6,69 rubles.).
Corrective wiring
Debit 20 Credit 70
- 6,69 rubles. - reversed overly accrued benefits for the first three days of temporary disability;
Debit 69 subaccount "Calculations from the FSS of the Russian Federation on insurance premiums in case of temporary disability and due to motherhood" Credit 70
- 15,61 rubles. - unnecessary accrued amount of allowance for temporary disability for 7 days paid at the expense of the FSS of the Russian Federation;
Debit 91-2 Credit 70
- 22.3 rubles. - The amount of overpayment is written off due to the retained earnings of past years.
Recovery from a welfare worker on a hospital sheet will be possible if the wines of the employer accountant consist in arithmetic errors when calculating the amount of benefits
To recover the overpayment on their own, without contacting the court, the employer cannot in the situation under consideration. And through the court he will be able to return it only if he proves that overpayment arose due to the accountant's counting error.
If the accounting has discovered overpayment only in 2016, the term for appeal to the court has not yet been missed. In this case, if in court the employer proves that overpayment arose as a result of an accountant's counting error, the Court may oblige the employee to compensate for the damage. In the absence of an employee of money to return the amount of the overpayment, the employer will hold this amount from the paid wage employee (Article 137 of the Labor Code of the Russian Federation). At the same time, the size of such deductions cannot exceed 20%
(Art. 138 of the Labor Code of the Russian Federation, paragraph 4 of Art. 15 of Law No. 255-FZ).
If the overpayment was discovered by the employer more than a year ago, he lost the right to appeal to court. In such a situation, he will not be able to recover overpayment.
The blank is the official confirmation of the occurring disease. This means that the worker has the right to spend some time at home. During the days of the forced "vacation", an accountant of the enterprise is obliged to calculate the painful benefit for disability. If the employee wished to stay at home for the time of illness and at the same time did not make an official hospital under the legislative standards, the days carried out outside the service will be considered a break, and payment is not subject to.
Postings on the hospital sheet (charge allowance for temporary disability)
Hospital is paid by an employee if he is sick or he cares for a sick relative. The amount of payment depends on the experience of the employee: Middle earnings are calculated as the amount of payments for the previous 2 years and is divided into 730. If the employee has days of illness during these two years, they are deducted from 730, and the amounts of payments are out of total earnings.When changing the place of work, the employee provides a new employer with a certificate with the last work so that you can charge the benefits.
How to keep the employee overly paid salary
Situation: Is it possible to hold a retention if the employee's salary is mistakenly paid twice: on the card and through the cashier? Dear readers! Our articles tell about typical ways to solve tax and legal issues, but each case is unique.Offer an employee to return overly the money received. If he refuses, contact the court.
If, in the same period, the salary was issued to the employee twice, then such a counting error is not considered.
Accounting Press and Publications 2008
"Glavbuch".Appendix "Accounting in Production", N 1, 2005 Hospital overpayment: Implications for the enterprise Example. In April 2005, representatives of the Social Insurance Fund of the Russian Federation conducted a visiting check in LLC "Sunrise". In this regard, LLC "Sunrise" was proposed to do the following: - to adjust the amount of expenses that are not accepted for a test in accounting; - to reflect the overpayment of hospital in the form of 4-FSS; - submit to the tax authorities a refined settlement on advance payments for a single social tax.
Adjustment of unnecessary allowance paid
However, the employee can return this money voluntarily. Since the error is allowed in the current year, then in accounting reflect the correction in the month of its detection (June) wiring: Debit 69 subaccount"Calculations with FSS on social insurance contributions"Credit 70 - reversed the amount of the benefit paid through the FSS of Russia.
Debit 20,23,25,26,44 Credit 70 - reversed the amount of the benefit paid at the expense of the organization.
Overpayment of hospital: to recover or pardon?
But the incorrect application of the norms of legislation when calculating the benefits is not a countable error (a letter of the FSS of Russia of 30.11.2015 No. 02-09-11 / 15-23247). Thus, overpayment recovery will be possible only if the wines of the accountant consisted in arithmetic errors when calculating the amount of the benefit.The employer has the right to apply to the court on the disputes of damage to the employee causing to the employer, within one year from the date of its detection (Art.
392 TK RF)
We lost the employee of the manual: what to do?
83 orders.It is important to distinguish between two situations.The payment of benefits is terminated (the manual decreases) from the month following the one in which the relevant circumstances occurred A P.
83 orders. Therefore, if they arrived in the month, for which the allowance is already paid, it is not necessary to hold anything. For example, the woman paid a child care allowance for September 5. And on September 15, she came out of vacation to work.
What postings on a hospital leaf in 2019 should a accountant make? We will look at two accounting options: if the region has not yet connected to the pilot project of the FSS, and if the region takes part in it. If the region is not involved in the pilot project, the employer must accrue and pay the entire amount of the manual according to the hospital leaf.
First, the average daily earnings of the employee is calculated: the employee's income in two previous years is divided by 730.
Overpaid hospital employee how to spend in accounting
He worked 2 days of workers before b / l, and after 2 days. So I also consider this 2 days to count him.In short, I probably not at memory. Skolbasil in full. And all because the program refused to be considered automatically, and I had to try to do something with your hands.
That endowed. N. V. Korosko, ch.
accountant LLC Samfo (Samara) was prepared on the basis of the BSS materials "The Glavbuch system" of a clear definition of the counting error nowhere, so this is a private interpretation of Mrs. Orlova.
1. I was called from the accounting that the FSS was overponed to me a manual on a hospital leaf, which was in May last year. Can you make me return money? Are their actions are legitimate? Is there a limitation period? The amount was not voiced to me and did not introduce themselves.
1.1. This question is considered in detail in detail, with appropriate collaborations, for example, at this address:
2. Recently called in the accounting department and reported that they were overpaid for the hospital list in April 2017 (experience less than 5 years old, and hospitalized paid in the amount of 80%), asked to write a statement about recalculation. From acquaintances heard that in case of incorrect accrual of wages, recalculation makes it within three months. It's right? Please explain how to do in this case by law.
2.1. Hello! Legislation does not establish a period during which the employer is obliged to recalculate the hospital leaf of the employee. This is due to the fact that the error in the calculations can be detected at any time.
3. I was overpaid by 5200% for a hospital sheet for pregnancy and childbirth. Call and ask to return this money. Can I not return? The reason for which was completed by the overpayment is: the value is incorrectly substituted for the calculation (that is, additional parameters are taken that did not need to be introduced to calculate) thanks.
3.1. Federal Law of 29.12.2006 N 255-FZ (ed. From 01.05.2017) "On compulsory social insurance in case of temporary disability and due to motherhood"
Article 15. Terms of appointment and payment of benefits for temporary disability, pregnancy and childbirth, monthly child care benefits
4. Amounts of allowances for temporary disability, pregnancy and childbirth, monthly child care benefits, unnecessary to the insured person, unable to be charged with it, with the exception of cases of counting error and unscrupulousness from the recipient (submission of documents with obviously incorrect information, including certificates (certificates) on the amount of earnings, from which these manuals are calculated, hiding data affecting the receipt of benefits and its size, other cases). Holding is carried out in the amount of no more than 20 percent of the amount due to the insured person with each subsequent payment of benefits or its wages. With the termination of the payment of benefits or wages, the remaining debt charges in court.
Good luck.
3.2. Not obliged to return, because The overpayment occurred in the fault of the accountant.
3) wages and equivalent payments, pensions, benefits, scholarships, compensation for harm caused to life or health, alimony and other monetary amounts provided by a citizen as a means of existence, in the absence of unscrupiance from its part and counting error;
Article 109 of the Civil Code of the Russian Federation.
3.3. Hello cash which is not refundable as unjust enrichment. These are various payments of benefits Wages Your situation applies precisely to that if it requires not returning to return, let them go to court and proves their right to reimbursement of cash data that was paid to you by the accountant's fault.
3.4. Hello. I believe that this is a countable error and it is worth returning overpaid money. According to Article 1109 of the Civil Code of the Russian Federation, it is not refundable as unreasonable enrichment: 3) wages and equated payments, pensions, benefits, scholarships, compensation for harm caused to life or health, alimony and other monetary amounts provided to citizen as a means of existence , in the absence of unscrupiance on his part and counting error;
4. Please legally stopped paying payments on the hospital leaf? I am a disabled person of 3 groups ... I am a long time on the hospital after injury and operation on the rejointease of the accident plate, i.e. The previously installed plate was broken, and it was replaced by a new one. And now it is consecrated that they, (socially) they overpaid to me ... and moreover, I will have to return this money ... Thank you.
4.1. Contact Gazgv, Roszdravnadzor, the prosecutor's office for conducting an inspection on this fact. Actions are not legitimate, illegal. Good luck to you.
4.2. Dear site visitor!
If, as a result of the issuance and extension of disability sheets, it was carried out with a violation of the current legislation, the money must be returned.
5. In May 2017, the exit verification of the FSS found an error in the calculation of the hospital leaf of pregnancy and childbirth for February M-C 2016, the overpayment amount was 15,000.00. According to this hospital, there was a gaming check in May 2016, the error did not find the error And a decision was issued on the allocation of funds for reimbursement and the amount was reimbursed in full. How to be in this situation?
5.1. So what?
Art. 1109 of the Civil Code of the Russian Federation allows not to return overpay.
Do not refund as unjust enrichment:
1) the property transferred to the fulfillment of the obligation to the occurrence of the execution date, if the obligation does not provide otherwise;
2) the property transferred in fulfillment of the obligation after the expiration of the limitation period;
3) Salary and equated payments, pensions, benefits, scholarships, compensation for harm caused to life or health, alimony and other monetary amounts provided to citizen as a means of existence, in the absence of unscrupiance from its part and counting error.
You can refer to it.
If there are refund requirements.
Who in May 2016 camell, he pays to the FSS.
5.2. Good day. The last decision of the tax inspection must be appealed to the management of the FTS of your region. The complaint is submitted within a month from the date of its acceptance by the tax authority. In the complaint, it should argue the legitimacy of the accrual of expenses on the hospital and the correctness of the credit on the basis of the decision of the tax from May 2016 - Art. 139 NK RF.
5.3. Hello! This is what about this is said in. Restriction of retaining from wages:
Employee's wages are made only in cases provided for by this Code and other federal laws.
Holding from wages of an employee to repay its debt to the employer can be made:
To compensate for an indisputable advances issued to the employee at the account of wages;
to pay off the unsighted and timely not returned advance issued in connection with a business trip or transfer to another work to another locality, as well as in other cases;
to return the amounts, overly paid by the employee as a result of counting errors, as well as the amounts, unnecessarily paid by the employee, in case of recognition by the authority to consider individual labor disputes of the employee's faults in the non-fulfillment of labor standards (part of the third article 155 of this Code) or simply (part of the third article 157 of this Code);
...
In the cases provided by the second paragraphs, third and the fourth part of the second paragraph of this article, the employer has the right to decide on holding an employee from wages no later than one month from the date of the deadline established to return an advance, repayment of debt or incorrectly calculated payments, and provided that the employee does not dispute the reasons and sizes of retention. Those. In your situation, the countable error was not found, it means that deduction from the salary should not be, moreover, such a deduction is possible only in the case of the consent of the employee. The same tells us and Art. 1109 of the Civil Code of the Russian Federation: Do not refund as unjust enrichment ... 3) salary and equated payments, pensions, benefits, scholarships, compensation for harm caused to life or health, alimony and other monetary amounts provided to citizen as a means of existence, in the absence of unscrupiance from its part and counting error.
6. The FSS check discovered overpays through the hospital sheet. 3 days at the expense of the employer was paid by the 201 Kward allowance correctly. But when transmitting information on communication channels, there was no restriction on the maximum permissible wage. FSS also did not see this error. As a result, FSS overpared 888 rubles. The act reflects and prescribed to return. What wiring should I do? We have the status of a state institution.
6.1. Good day! Contact the accountants website, they will tell you what wiring you should do. And in the theory-toline wiring on the accrual.
7. I work as an accountant, overpaid on a hospital sheet a very large amount. How can I be now? Lyudmila.
7.1. Consult an employee for returning this amount if it refuses - recover in court
If you find it difficult to formulate a question - call a toll-free multichannel phone 8 800 505-91-11 , lawyer will help you
