As a rule, companies are counted paid benefits to paying insurance premiums in the FTS. But there are cases when benefits compensate directly from the Socialist. To do this, fill and submit a certificate of calculation in the FSS of Russia.
Where to apply for the reimbursement of benefits in 2018
To contact the coverage of incurred costs is necessary in the FSS. The specific application is not set. But as quickly as possible, quickly apply for compensation to the Fund - in the interests of the company itself (IP). After all, this is money that can be really returned and used in further activities.
According to the results of the verification, the confirmed data on the overpayment of the Fund's specialists transmit tax authorities. Tax inspectors In turn, they translate money from the budget to the bank details specified by the insured.
Features of the compensation of old amounts from the FSS
If the overpayment was formed after the onset of 2017, in particular - in 2018, the statement in social resources is submitted in the form recommended for use in a letter of FSS of Russia from 07.12.2016 No. 02-09-11 / 04-03-27029. It is about this form that we will speak in detail in our article further.
Attention! The Supreme Court determined 3 cases when FSS will not compensate for expenses. Be sure to look at the article in the magazine "Salary" in order not to waste time invested.
If the overpayment has already been available on January 1, 2017, the application for the return of funds is also submitted to the Socration. But for this it uses the form of 23-FSS RF, approved by order of 02/17/2015 No. 49.
List of documents for compensation FSS 2018
The required set of documents for the Social Foundation in order to cover the social-graduate employees is approved by the order of the Ministry of Health and Social Development of 04.12.2009 No. 951n. These are the following paper:
- application in the form of a letter from the FSS of Russia from 07.12.2016 No. 02-09-11 / 04-03-27029;
- copies of confirming documents (relevant for insurers in respect of which the Foundation decided to initiate an audit).
How to fill out the application itself in the FSS (title page)
The statement itself provides the main details of the company (IP) - the Insured. It:
- full name of the company (FIO Kommersant);
- rubnumber in the Fund;
- INN and PPC;
- address.
Download Application Blank 2018, Recall, you can link in our article.
The statement is completed by visas of responsible persons - director of the company (IP), chief holder (if available). Specify the document data on the basis of which the official representative of the insured.
In the last line of the date and the signature with the decoding, the FSS officer puts, so leave it just empty, do not touch.
How to fill out a certificate calculation - Appendix 1 to the application in the FSS
The form of such a document as a certificate of calculation in the FSS is not independent. Recall that this is just one of the applications to the application to the Fund to allocate the necessary funds for the payment of insurance provisions.
You can download the form - we have led an empty typical form, as well as the filled sample 2018.
Help - calculation is solid figures. The application represents one sheet with a tabular form that repeats the table from the old forms of calculation of contributions.
A table in rubles with kopecks is filled. When filling, focus on your data accounting, reporting on contributions, extracts for bank account (if necessary).
It is a certificate of calculation submitted when contacting the reimbursement fund, includes the following indicators:
the sum of the debt of the policyholder (Fund social insurance RF) on insurance premiums at the beginning and end of the reporting (calculated) period;
the amount accrued to the payment of insurance premiums, including over the past three months;
- the amount of additional insurance premiums;
- the amount of not accepted for offset costs;
- the amount of funds received from the territorial bodies of the FSS of the Russian Federation to compensation formed costs;
- the amount of returned (credited) is unnecessarily paid (recovered) insurance premiums;
- the amount of funds spent on the objective of compulsory social insurance, including over the past three months;
- the amount of paid insurance premiums, including over the past three months;
- the sum of the debt debt of the policyholder.
How to fill out the extemption of expenses - Appendix 2 to the application in the FSS
The form of such a document as decoding the costs of FSS is not independent. Like a certificate-calculation, this is an application for a statement to the Fund to allocate the necessary funds for the payment of insurance provision.
You can download the form with applications - we have led an empty typical form, as well as the filled sample 2018.
Under costs are available in mind the purpose of mandatory social and expenses at the expense of intergovernmental transfers from federal budget. If it's easier - as a rule, it actually hospital manuals And payments related to the birth of children. For example:
- maternity allowance;
- a one-time allowance for women who put in medical records on early timing pregnancy;
- one-time allowance at the birth of a kid;
- monthly child care allowance - information is given separately on the first child and the second and subsequent.
Information as in the certificate-calculation (you can download the 2018 form) is also given in tabular form. And this table is also familiar with experienced accountants for the same form of 4-FSS.
Following the application 2, with one handling of the fund, you can declare several payments at once.
Is it necessary to submit to the FSS calculation of contributions
The reporting on contributions to apply to the application for reimbursement of money from the FSS should be applied for the periods, expired before January 1, 2017 (paragraph 2 of the annex to the Order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 951n). Respectively in 2018 by general rule No reports in the list of documents are not included in the Fund.
During the periods since January 1, 2017, a certificate calculation (Appendix 1 to the application) is submitted when applying for funds.
The term of refunds of the FSS funds in 2018
So, the organization provided in the Social Foundation all necessary documents (including certificate calculation as part of a model application).
After this event on time 10 (ten) calendar days The applicant's company should receive funds for benefits. True, from this general rules There is an exception. When considering a statement from the FSS insured may assign a check. Then money can be obtained only on its completion (paragraph 3-4 of Art. 4.6 Federal Law dated December 29, 2006 No. 255-FZ).
How does the reimbursement of funds from FSS on reporting filling
The amounts of compensation received from the Sociality must necessarily be reflected in the calculation of insurance premiums, which is rented in the IFTS. Reimbursed amounts should be in line 080 of Appendix No. 2 of the report form. The data is filled with a monthly increasing result.
For participants pilot project Naturally, there will never be such a need. Indeed, in the "pilot" regions, all social frequencies go directly from the Foundation to the beneficiary of the physician. Recall, in 2018, 33 regions of Russia include the list of participants in the pilot project of social project.
i want to get your advice on compensation for the cost of paying a sick leave. Here you have a certificate of writing, as a sample, but it does not have the sums of paid insurance premiums. There is a question how much to put in line 12? With paid insurance premiums or only the sum of the hospital sheet? In line 10 \u003d pp.12-pp.2 + p.16? In your example of filling http://vip.1gl.ru/#/document/118/49749/ is indicated without p.16. And where to pay contributions? We paid them, why should we calculate?
Replies Your Personal Expert
In fact, the certificate is the calculation, which the policyholder gives to the FSS to reimburse the costs of the payment of hospital benefits, is Table 1 of the old 4-FSS calculation. Therefore, fill it in the same way.
In line 12, specify only those accrued hospital benefits that are paid at the expense of the FSS. Payments for the first three days do not indicate here. Those. In this indicator, do not consider paid insurance contributions. Reflect them in string 16.
Calculator 10 line indicator Count the formula:
row 10 \u003d Row 12 + Row 16 - line 2.
Provided that in the relevant period, the company only accrued contributions and benefits, and also paid contributions.
Help-calculation in the example you given by reference filled based on the following conditions:
- Help is filed at the end of January;
- In January, the insured did not pay contributions, because Costs exceeded accrued contributions.
That is why Row 10 in this example is calculated without a string 16.
Justification
New list of documents for the return of benefits
If the benefits exceeded contributions, you have the right to compensate the difference from FSS. In 2017, the recipient of contributions in case of temporary disability and due to motherhood was changed. Therefore, questions arose to reimburse the expenditure on benefits. We will tell you where to send documents, we give samples in the article. If you do everything right, money will go to the company's account within 10 days.
Where and when to submit documents
Expenditures on the payment of benefits reimburses FSS. The basis - Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ (hereinafter -). In the regions where the pilot project is valid, the fund does not reimburse the benefits. Workers get them from the FSS directly.
You have the right to apply for money not only at the end, but in the middle of the quarter. This confirms Vladislav Valerevich Labutov, Advisor to the Department Tax Administration individuals and insurance premiums of the FTS of Russia:
"Law No. 255-FZ does not prohibit seeking reimbursement reporting period. For example, the company accrued maternity benefits in May. The amount of the benefit exceeded the accrued contributions for May. The company may apply for reimbursement in June. "
The amount of benefits to the employee and the date of its payment does not depend on the day when your company gets money from the FSS. Calculate the manual within 10 calendar days, after the employee brought documents, lists the day of the nearest payday payment ().
What documents to submit to the Foundation
To get money from the FSS, prepare documents on the list from the order of the Ministry of Health of Russia from 04.12.2009 No. 951n (hereinafter -).
What documents are served all
Submit to the FSS compartment (digit 3 in the diagram below):
- a statement about the allocation of funds;
- certificate calculation, if you reimburse benefits accrued in 2017;
- Deciphering the cost of paying benefits.
Forms of documents approved the FSS of the Russian Federation in.
Instead of reference, the calculation fill in the former 4-FSS, if you reimburse the benefits accrued until 2017
Example
How to make a statement, certificate calculation, expectation of expenses
LLC Kamenka pays contributions in case of temporary disability and in connection with the motherhood at a rate of 2.9%. For May, the accountant calculated contributions - 18 734 rubles.
May 10, 2017 a worker brought sick leave for pregnancy and childbirth. The amount of the manual - 91 117.6 rubles. In total maternity benefit Accountant will reduce contributions for May (). The total number of insured employees in 2017 is 23 people, with the exception of April (21 people).
How to fill out documents for reimbursement?
Decision
The amount of pregnancy benefits and childbirth exceeds the amount of contributions accrued for May, by 72,383.6 rubles. (91 117.6 rubles. - 18 734 rubles.). This amount accountant pointed out a statement for reimbursement of expenses (sample 3 below).
Social contributions from January 1, 2017, along with pension and medical paid to the federal tax service. Despite this, the payment of payments is still engaged in the FSS. And it is in this fund that it is necessary to contact the coverage of incurred costs, if any, you were in the reporting year. The specific application is not set. But as quickly as possible, quickly apply for compensation to the Fund - in the interests of the company itself (IP). After all, this is money that can be really returned and used in further activities.
According to the results of the verification, the confirmed data on the overpayment of the Fund's specialists transmit tax authorities. Tax inspectors in turn translate money from the budget to the bank details specified by the insured.
Features of the compensation of old amounts from the FSS
Immediately note the nuances of the return of funds relating to the benefits period. If the overpayment was formed after the onset of 2017, in particular - in 2018, the statement in social resources is submitted in the form recommended for use in a letter of FSS of Russia from 07.12.2016 No. 02-09-11 / 04-03-27029. It is about this form that we will speak in detail in our article further.
If the overpayment has already been available on January 1, 2017, the application for the return of funds is also submitted to the Socration. But for this it uses the form of 23-FSS RF, approved by order of 02/17/2015 No. 49.
List of documents for compensation FSS 2018
The required set of documents for the Social Foundation in order to cover the social-graduate employees is approved by the order of the Ministry of Health and Social Development of 04.12.2009 No. 951n. These are the following papers (clause 9 of Art. 431 NK, clause 3 of Art. 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, annex to the order of the Ministry of Health and Social Development of 04.12.2009 No. 951n):
- application in the form of the FSS letter of Russia from 07.12.2016 No. 02-09-11 / 04-03-27029. Note: To compensate for the periods for the periods from January 1, 2017, this reference - mandatory document (p. 2.1 List approved by the Order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 951n). The application contains two applications. This is a calculation (Appendix 1) and exiting costs (Appendix 2). We will talk more about each of them separately below. Also, you also have the opportunity to download the application form (certificate + calculation + exiting costs) and see the completed document sample for 2018;
- copies of supporting documents - relevant for insurers in respect of which the Foundation decided to initiate an inspection.
Also for applying a reduced rate or at all zero bid. (For example, these are members of the project "Skolkovo"). Thus, for maternity benefits and childbirth will need a basic confirmation of a disability sheet. For a one-time allowance to women who put into account in early pregnancy - a certificate from the LCD. For a one-time benefit at the birth of a child - a certificate of the birth of a baby and a certificate from the place of operation of another parent about the non-receipt of payments.
Application for reimbursement of money from FSS (including certificate - calculation) Download form
Application Filled Sample for 2018 in Excel
Sample fill in the reference of the calculation for the reimbursement of the costs of the FSS
How to fill out the application itself in the FSS (title page)
The statement itself provides the main details of the company (IP) - the Insured. It:
- full name of the company (FIO Kommersant);
- rubnumber in the Fund;
- INN and PPC;
- address.
Download Application Blank 2018, Recall, you can link in our article.
The statement is completed by visas of responsible persons - director of the company (IP), chief holder (if available). Specify the document data on the basis of which the official representative of the insured.
In the last line of the date and the signature with the decoding, the FSS officer puts, so leave it just empty, do not touch.
How to fill out a certificate calculation - Appendix 1 to the application in the FSS
The form of such a document as a certificate of calculation in the FSS is not independent. Recall that this is just one of the applications to the application to the Fund to allocate the necessary funds for the payment of insurance provisions.
You can download the form - we have led an empty typical form, as well as the filled sample 2018.
Help - calculation is solid figures. The application represents one sheet with a tabular form that repeats the table from the old forms of calculation of contributions.
A table in rubles with kopecks is filled. When filling out, focus on your accounting data, deposited reporting, bank account statements (if necessary).
It is a certificate of calculation submitted when contacting the reimbursement fund, includes the following indicators:
a) the amount of the debt of the insured (the Fund of Social Insurance of the Russian Federation) on insurance premiums at the beginning and end of the reporting (calculated) period;
b) the amount of accrued to the payment of insurance premiums, including over the past three months;
c) the amount of additional insurance premiums;
d) the amount of not accepted for offset costs;
e) the amount of funds received from the territorial bodies of the FSS of the Russian Federation into compensation of costs;
(e) The amount of returned (credited) excessively paid (recovered) insurance premiums;
g) the amount of funds spent on the objective of compulsory social insurance, including over the past three months;
h) the amount of paid insurance premiums, including over the past three months;
and) the sum of the debt debt of the policyholder.
How to fill out the extemption of expenses - Appendix 2 to the application in the FSS
The form of such a document as decoding the costs of FSS is not independent. Like a certificate-calculation, this is an application for a statement to the Fund to allocate the necessary funds for the payment of insurance provision.
You can download the form with applications - we have led an empty typical form, as well as the filled sample 2018.
The expenses refer to spending on the purpose of compulsory socialization and expenses at the expense of inter-budget transfers from the federal budget. If it is easier - as a rule, it is actually hospital benefits and payments related to the birth of children. For example:
- maternity allowance;
- one-time allowance for women who put into account in honeycomb in early pregnancy;
- one-time allowance at the birth of a kid;
- monthly child care allowance - information is given separately on the first child and the second and subsequent.
Information as in the certificate-calculation (you can download the 2018 form) is also given in tabular form. And this table is also familiar with experienced accountants for the same form of 4-FSS.
Following the application 2, with one handling of the fund, you can declare several payments at once.
Is it necessary to submit to the FSS calculation of contributions
The reporting on contributions to apply to the application for reimbursement of money from the FSS should be applied for the periods, expired before January 1, 2017 (paragraph 2 of the annex to the Order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 951n). Accordingly, in 2018, as a general rule, no reports in the list of documents are not included in the Fund.
During the periods since January 1, 2017, a certificate calculation (Appendix 1 to the application) is submitted when applying for funds. Download form for 2018 can be with us.
The term of refunds of the FSS funds in 2018
So, the organization provided in the Social Foundation all necessary documents (including certificate calculation as part of a model application). After this event in the period of 10 (ten) calendar days, the applicant's company should receive funds for benefits. True, from this general rule there is an exception. When considering a statement from the FSS insured may assign a check. Then money can be obtained only at its end (paragraph 3-4 of Art. 4.6 of the Federal Law of December 29, 2006 No. 255-FZ).
How does the reimbursement of funds from FSS on reporting filling
The amounts of compensation received from the Sociality must necessarily be reflected in the calculation of insurance premiums, which is rented in the IFTS. Reimbursed amounts should be in line 080 of Appendix No. 2 of the report form. The data is filled with a monthly increasing result.
Participants of the pilot project naturally there will be no such need. Indeed, in the "pilot" regions, all social frequencies go directly from the Foundation to the beneficiary of the physician. Recall, in 2018, 33 regions of Russia include the list of participants in the pilot project of social project.
Reimbursement of expenditure from the FSS in accounting
When receiving funds from the Fund, make wiring:
Debit 51 Credit 69
- Among the amount of compensation from the Socustrakh Foundation.
Incline 69 Select the appropriate FSS contributions subaccount.
There will be no consequences in the tax account. Return of funds from FSS income is not - this is relevant for any tax regime. Of course, the payments themselves have not had to get into expenses earlier. Otherwise, adjustments will be required.
www.zarplata-online.ru.
Who and when accounts for accounting certificate (certificate)
Accounting certificate issues the uniform accountant of the organization when any of the two conditions is performed:
1) To account for any operation (events), the preparation of another primary document is not provided.
For example, when correcting errors in accounting, incl. reversal record. Then in the accounting certificate it is necessary to describe when and what operation was incorrectly reflected in account accounts, specify the causes of the perfect error and the way it is fixed (the content of the correctional entry);
2) for accounting for any operation (events) on the basis of available primary documents It is necessary to carry out additional calculations. In this case is issued accounting information-payment. For example, it may be calculated:
- VAT amounts recovered when transmitted OS in SѓСѓС,Р ° РІРѕС \u003cР№ РєР ° РїР ° Р »;
— initial cost OS, folding from several types of costs;
- Sales of the reserve for doubtful debts.
For what form should be accounting certificate (certificate calculation)
Mandatory for use form of accounting certificate is not regulated.
Therefore, it must be developed independently and approve the order of the organization's head as an annex to accounting accounting policies.
At the same time, the certificate form must contain all details, mandatory for the primary document:
1) the name of the document;
2) document drawing up;
3) Name economic Subjectmaking a document;
5) the magnitude of the natural and (or) monetary measurement of the fact of economic life with the indication of the measurement units;
6) the name of the position of the person (persons) committed (committed) the transaction, operation and responsible (responsible) for the correctness of its design, or the name of the position of the person (persons) responsible (responsible) for the correctness of the execution of the accomplished event;
7) signatures and surnames of officials.
The procedure for drawing up accounting certificate (certificate certifications)
On the book of accounting certificate in the upper left corner, the full name of the enterprise must fit in accordance with the constituent documents.
You can also write the address of the location of the organization, an identification number The taxpayer and the code setting code into the tax authority.
After the name of the company, the document is indicated.
The document is drawn up comply with the error detection date.
In the middle accountant writes the name of the document. In our case, this is an accounting certificate.
After that, the certificate indicates when and which operation was incorrectly reflected in account accounts, the reason for the perfect error and the method of its correction.
If the wrong amount was specified, the content of the help is written the name of the economic operation in which an error is made and the actual amount is indicated.
If incorrect correspondence of accounts was applied, then in the accounting certificate it is necessary to describe when and what operation was incorrectly reflected in account accounts, specify the reasons for the perfect error and the way it is fixed (the content of the correctional record);
At the same time, the company's accountant should indicate the meters of the economic operation, on which corrections are made, in kind and monetary terms.
www.audit-it.ru.
Help - calculation for compensation from FSS in 2018: form
The certificate of calculation to obtain reimbursement for compulsory social insurance from the FSS in 2018 is filed in the form recommended in the letter of the FSS of the Russian Federation of 07.12.2016 N 02-09-11 / 04-03-27029.
Do you know about eight payments that you can not accrue insurance premiums?. Read the details in the Russian Tax Courier magazine.
Download the certificate form blank in 2018 below below.
Form of certificate-calculation to reimburse expenses from the FSS of the Russian Federation in 2018 in Excel format \u003e\u003e\u003e
Help-Calculation Document is new, but at the same time, according to its content, it is identical to Table 1 of Section 1 of the Form 4-FSS, which the insureders have applied until 2017. Therefore, if an accountant earlier received a refund from the FSS, the content of the certificate of the calculation will be familiar to it.
Sample fill in the certificate of calculation for reimbursement of expenses in the FSS in 2018
Now we will analyze a sample of filling certificate-calculation (FSS 2018). When submitting references to reimburse expenses for benefits in 2018, it is necessary to fill out:
Important! The remaining lines of the calculation of the calculation for the FSS of the Russian Federation are filled with appropriate information to fill them.
Look at the sample of filling out the certificate of calculation for reimbursement of expenses from the FSS of the Russian Federation in 2018.
What documents should be submitted to the FSS of the Russian Federation together with the certificate
In 2018, to obtain compensation from the FSss of the Russian Federation, the Company must submit expenses for compulsory social insurance:
The forms of these documents are given in the FSS letter of the Russian Federation of 07.12.2016 No. 02-09-11 / 04-03-27029.
Important! The above list is not exhaustive, when checking the FSss of the Russian Federation, may at its discretion to request other documents.
This is how the sample of the statement about the allocation of funds looks like.
Deciphering costs in FSS: Sample 2018
How to fill in the certificate-calculation, we have already shown, and now see a sample decoding costs in the FSS in 2018.
The decryption form is an application 2 to the FSS letter from 07.12.16 No. 02-09-11 / 04-03-27029. It is very similar to Table # 2 to the old form of 4-FSS.
In decoding, write down the guides by type. For example, to disability to employee, maternity, children's, etc.
When fill out all the lines, check that the amount in the "Total" field is equal in the help-calculation string 12.
www.rnk.ru.
Accounting is associated with numbers, calculations, calculations. All these operations performs a person, and no one is insured against errors. The identified errors need to be corrected. The adjustment of incorrect counts must be accompanied by a document - accounting certificate. Each accountant is obliged to know how to make it. In the Help, it is necessary to indicate the causes of the error and the method of its correction in accounting and tax accounting. This is done in order not to forget, for what reason, corrections were made.
How is the accounting certificate?
Accounting is based on documentary confirmation of all economic operations. In addition, documents are subject to registration as primary. tax code Accounting certificates for the primary document. This document does not have a specially designed form, so the accounting certificate can be made arbitrarily. The content of each of them, depending on the operation - individually. However, each certificate is required as follows:
1. Name of the organization constituting the document.
3. Date of compilation.
5. Operation and unit of measurement.
6. Position of the persons responsible for the operation and the correctness of the design.
7. Signatures of these persons.
Error correction is considered economic operation. In this regard, there must be a basis for making a record of an operation in the form of error correction in accounting registers. This basis is the primary document - an accounting certificate. It is subject to storage with all primary documents, with the register in which corrections were made. The storage period of the document is related to the storage period of the accounting register in which adjustments were made.
It should be known that the accounting certificate is made not only to correct errors, but in other cases: when registering fixed assets and intangible assets, depreciation calculations. In accounting, all adjustments are made during the error detection. The tax accounting of errors related to the past reporting periods are corrected during their execution. In some cases, if the period when an error was allowed, it is impossible to determine, the correction is subject to tax obligations The reporting time in which it was detected.
Accounting certificate
This document is needed if you need to record amounts, the accountant is responsible for which accountant. The operation is applied, for example, with separate accounting of taxable and non-taxable value added (VAT) operations. In this embodiment, you need to calculate the taxable and non-taxable revenue, on which the VAT amount depend.
To confirm the calculation, there are other situations when the accounting certificate is required. An example of them may be such: the calculation of the amount of interest on loans (obtained and issued) indicating the certificate of details of the loan agreement, the amounts interest rate, term of contract.
In addition, the certificate of calculation can be used when calculating the amount of allowances for temporary disability and attached to the hospital leaf.
Accounting Help helps to fix various cases, calculations, serves as a confirmation of the position in the dispute with tax authorities. Its compilation does not take much time. It should be remembered that the lack of accounting certificate is considered to be a big violation of the reporting rules of income and expenses. To avoid negative consequences During the annual inventory, it will be necessary to check all accounting certificate. Otherwise, a fine may be imposed.
fB.ru.
In what cases is an accounting certificate
In addition, it is used for any operations requiring explanation, fixing the calculation of various amounts, confirming the wiring performed in the absence of other substantive documents, carrying out operations using additional calculations, etc.
Thus, with the help of accounting certificate, you can proceed with almost any financial and economic operation in the activities of the enterprise.
It is worth noting that if desired, any company has full law To confirm the fact of operations that do not require the use of standard documentation types are not using accounting certificates, but with the help of individually developed forms of primary documents (of course, subject to the necessary details in them). This means that in most cases an accounting certificate is a replaceable document.
The procedure for drawing up accounting certificate
The document does not have a single, unified, mandatory for the use of the sample, so experts of accounting departments can write it in free form or use the templates developed and approved at the enterprise. As a comment, it should be noted that although your own forms of documents of the organization should register in their accounting policies, in this case it is not necessary, because There are very diverse reasons for writing accounting certificates.
Some inertia accountants use previously generally accepted typical forms that are convenient and easy to fill. No matter what option will be selected, there are some information that accounting should contain mandatory: it
- data on the organization
- date and reason for compiling
- documents and wiring to which it is attached
- as well as signature responsible person.
Can I make corrections to the accounting certificate
Nobody is insured against errors. And although the accounting certificate itself in many cases serves just to correct various kinds of inaccuracies, it can also require some corrections. If the certificate for any reason is impossible to reprint again, then in this case the actions should be happening in the following order:
- neatly stroke incorrect information,
- the correct data fits on top,
- the date and signature of the corrective (with decoding and indicating the position).
Rules for paperwork
An accounting certificate can be written both on a regular A4 sheet of the format and on the company's branded form of organization, it can be composed of both hands and print on a computer. But in any case, it must be certified by the original signature of the employee who wrote it. Make the document printing optional, since since 2016 legal entities According to the law, they have the full right not to use prints and stamps in their work.
To comprehensive references, it is also necessary to carefully and carefully, as well as to any other type of primary documents. Than more it will be drawn up, the less questions will cause when checking.
The help you need to make only reliable information, and if any errors are detected during the writing process, it is better not to correct them, and write a new fixed version of the document.
After drawing up, some types of references must be registered in the organization's internal magazines. For example, accounting certificate must be inscribed in the sales book if it reflects the amount of VAT with residual value fixed assets transmitted to authorized capital firms.
An example of accounting certificate
- At the beginning of the document, details are required: the full name of the organization with decoding the abbreviation of organizational and legal status is written in the middle.
- The line below indicates its address (with the postal index), TIN, and CAT - everything is in strict accordance with the constituent papers.
- The following is the date of the accounting certificate and its number is indicated.
- Below is the plate in which adjustments are made to the report to the previous reporting period. Here fits fit
- actions number (in order),
- his essence
- quantity,
- exact amount,
- the register number for which the operation was passed.
- At the end, the document is signed by a specialist compiler, with a mandatory indication of his position and transfers of the signature.
What to do with accounting certificate after
Like any other primary documentsThe accounting certificate is subject to accounting and storage. At the same time, its content is at least three years (for different purposes defined different periods: for example, a certificate for tax accounting It is necessary to keep 4 years old, and if it served as a confirmation for holding any wiring - then all 5 years).
assistentus.ru.
Never lose relevance to the question that concerns each employee of a particular organization for
If some shades occur with the boss, many do not know what to do. The employer does not pay
Help - calculation for compensation for benefits from the FSS in 2019 - a mandatory document for compensation benefits from the FSS in Russia. Blank, sample and instruction for filling out the document there are in our article.
Blank certificate for compensation for benefits in the FSS in 2019
The certificate calculation is presented when applying for the allocation of funds for the compensation of benefits from the Social Fund for the periods starting January 1, 2019.
Paters of contributions by mandatory insurance In case of temporary disability and in connection with the motherhood compensates part of the expenditures on the benefits at the expense of FSS funds.
There are two options as it can be done:
- reduce insurance contributions (pp 1, 2, Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, paragraph 2 of Art. 431 of the Tax Code of the Russian Federation)
- remove the costs (paragraph 3 of Art. 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, paragraph 9 of Art. 431 of the Tax Code of the Russian Federation).
If the second option for the employer is preferable, then the FSS needs to provide a certificate calculation.
Set of documents for compensation benefits from FSS
The list of documents provided to the FSS to compensate for incurred costs depends on the benefit.
We remind you that the social insurance fund compensates for the expenditures of the employer to the manual:
- by temporary disability
- related to the birth of a child (including registration in the early periods of pregnancy)
- for burial
Costs for some FSS benefits are completely covered. For example, maternity benefits, care for a child up to 1.5 years, the burial of the FSS.
Hospital sheets are compensated only from the fourth day of disability of the employee. The first 3 days - at the expense of the employer.
In accordance with the order of the Ministry of Health and Social Development of 04.12.2009 No. 951n, the payer of insurance premiums must transfer the following set of documents to reimburse expenditure on benefits:
- application statement (app. Letter of the FSS of Russia from 07.12.2016 No. 02-09-11 / 04-03-27029)
- help-calculation
- expanding expenses (Appendix 2 to the FSS letter)
- copies of documents confirming expenses
Application form for compensation costs from FSS download
Blank help-calculation download
Form decoding the cost download (Appendix 2 to the FSS letter dated December 7, 2016 No. 02-09-11 / 04-03-27029)
How to fill in a certificate in 2019: Step-by-step instructions
The rules for filling out the certificate of the calculation of the following. The policyholder indicates a growing outcome:
- Step 1- your debt before the FSS at the beginning and at the end of the period
- Step 2.- Contributions to payment, including the last three months
- Step 3. - Dedged contributions (if available)
- Step 4. - expenses not accepted
- Step 5. - Scheduled or credited contributions
- Step 6.- consumed funds for mandatory social insurance, including the last three months
- Step 7. - paid contributions paid in the FSS, including the last three months
- Step 8. - the debt that the FSS has written off the policyholder
Now you know how to fill in the help. Check out an example of filling.
Download step-by-step instructions Filling in in the insurance premiums section.
Sample fill in the certificate of calculation to the refund of the benefits in the FSS in 2019
Below are an example of how to fill in the reference for 2019 (it is also called the interim certificate for the FSS in 2019). Help is Annex 1 to a statement about allocating funds for insurance provision.
Insurers on compulsory social insurance in case of temporary disability and in connection with the motherhood pay benefits both at their own expense (the first 3 days of the employee's disease) and at the expense of the FSS (in other cases). Of course, if not in the regions participating in the pilot project.
At the amount of paid benefits, insureders reduce their social payments (pp 1, 2, Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, paragraph 2 of Art. 431 of the Tax Code of the Russian Federation). If social insurance costs exceed the accrued contributions, the insurers may contact the FSS for the reimbursement of funds (clause 3 of Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, paragraph 9 of Art. 431 of the Tax Code of the Russian Federation).
Help-calculation in FSS 2019
In order for the FSS to make a decision on the allocation of funds to pay for insurance coverage, it is necessary following the quarter or any month 2019 to submit to the territorial body of the FSS a set of documents in which must be (order of the Ministry of Health and Social Development of 04.12.2009 No. 951n):
- written statement of the insured;
- certificate calculation;
- decoding costs at the expense of FSS for each type of benefits;
- copies of documents confirming costs.
The form of certificate-calculation is given in Appendix 1 to the application for the allocation of necessary funds for the payment of insurance support (FSS letter dated 07.12.2016 No. 02-09-11 / 04-03-27029).
Help Calculation For compensation from the FSS In 2019, in Excel format, you can download the link below:
help - calculation in the FSS 2019: (free)
How to fill in a certificate calculation in the FSS
Help - the calculation submitted when applying for the allocation of funds for the payment of insurance coverage includes the following indicators for the reporting period:
- the sum of the debt of the insured (FSS) on insurance premiums at the beginning and end of the reporting (calculated) period;
- the amount accrued to the payment of insurance premiums, including over the past three months;
- the amount of additional insurance premiums;
- the amount of not accepted for offset costs;
- the amount of funds received from the territorial bodies of the FSS in reimbursement of expenses made;
- the amount of returned (credited) is unnecessarily paid (recovered) insurance premiums;
- the amount of funds spent on the objective of compulsory social insurance, including over the past three months;
- the amount of paid insurance premiums, including over the past three months;
- the sum of the debt debt of the policyholder.
There is nothing new in filling in the certificate of calculation for the insured. Similar data was previously brought in Table 1 of section I lost 4-FSS forms since 2017.
