Separate subdivision in ZUP 8.3. The structure of the enterprise (division) in 1C: Trade Management. Payroll

However, if the company is going to reimburse the costs of benefits paid from the FSS, then the Fund will continue to control and provide documents. Let us note the differences in the reimbursement of benefits relating to the period before January 1, 2017 and after. As for the benefits related to 2016 and reimbursed in 2017, the list of documents that must be submitted by the employer will remain the same: this is a written statement of the insured, calculation of accrued and paid insurance premiums (), copies of supporting documents (sick leaves, certificates about the birth of children, etc.).

Help-calculation instead of 4 - FSS

If the benefits relate to the period after January 1, 2017, then calculation 4 - FSS will replace the Help-calculation. The general list of documents that must be submitted by the company was approved by the order of the Ministry of Health and social development No. 951 dated December 4, 2009. In October 2016, the Ministry of Labor and Social Protection made changes to the above List by issuing Order No. 585n dated October 28, 2016. By letter of the Federal Security Service of the Russian Federation dated December 7, 2016 No. 02-09-11 / 04-03-27029 introduced In the certificate, it is necessary to indicate:

• the amount of debt of the company (FSS) for insurance premiums at the beginning and end of the reporting period;
• the amount of contributions accrued for payment, including for the last three months;
• the amount of additionally assessed contributions;
• the amount of expenses not accepted for offset;
• the amount of funds received from the territorial bodies of the Fund to reimburse the expenses incurred;
• the amount of overpaid contributions returned;
• the amount of funds spent for compulsory social insurance, including for the last three months;
• the amount of paid insurance premiums, including for the last three months;
• the amount of the company's debt written off.

Single calculation of insurance premiums

When filling out the Help-calculation, the accountant must compare the data reflected in the Help-calculation, and the information reflected in the information submitted to the inspection. If the company wants to receive a refund without waiting for the end of the reporting period, then it is necessary to submit an interim Help-calculation. FSS upon submission of all necessary papers within 10 calendar days must transfer funds to the current account of the organization. Thus, the accountant will need to fill out an additional document - the Certificate, which, in turn, duplicates the data of the outgoing Report 4 - FSS and the new unified calculation of insurance premiums. You can apply a form that you have developed yourself before approving the help form.

Filling out the reference-calculation

Line code 1, 11 - this debt must correspond to the debt reflected in the calculation of insurance premiums.

Line code 2 - charges must correspond to charges reflected in the calculation.

Line code 6 - if there were additional assessments of contributions for inspection acts, then the data of assessments are reflected in this line.

Line code 7 - if the Fund has made a decision not to reimburse, the amount shall be indicated.

Line code 8 - this column indicates the amount of expenses reimbursed by the fund.

Line code 9 - if available, the amount of overpayments and excessive transfers is reflected.

Line code 12 - the amount of funds that were spent on social insurance.

Line code 16 - this amount must correspond to the amounts paid through the checking account.

Help-calculation for reimbursement of benefits from the FSS in 2019 - obligatory document to reimburse benefits from the FSS in Russia. The form, sample and instructions for filling out the document are in our article.

Form of reference-calculation for reimbursement of benefits in the FSS in 2019

Help-calculation is submitted when applying for the allocation of funds to reimburse benefits from the social insurance fund for the periods starting from January 1, 2019.

Payers of contributions for compulsory insurance in case of temporary disability and in connection with maternity, they compensate part of the cost of benefits at the expense of the FSS.

There are two options for how this can be done:

• reduce the arrears of insurance premiums (clauses 1, 2, article 4.6 Federal law dated December 29, 2006 No. 255-FZ, clause 2 of Art. 431 of the Tax Code of the Russian Federation)
• reimburse expenses (clause 3 of article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 9 of article 431 of the Tax Code of the Russian Federation).

If the second option is preferable for the employer, then the FSS must submit a certificate of calculation.

A set of documents for reimbursement of benefits from the FSS

The list of documents provided to the FSS for reimbursement of costs incurred depends on the benefit.

We remind you that the Social Insurance Fund reimburses the employer's expenses for benefits:

• for temporary incapacity for work
• associated with the birth of a child (including registration on early dates pregnancy)
• for burial

Some benefits are covered by the FSS in full. For example, benefits for pregnancy and childbirth, for caring for a child up to 1.5 years old, burial of the FSS.

Sick leave is compensated only from the fourth day of the employee's incapacity for work. The first 3 days are paid by the employer.

In accordance with the Order of the Ministry of Health and Social Development dated 04.12.2009 No. 951n, the payer of insurance premiums must submit the following set of documents to reimburse the costs of benefits:

• application (approved by the Letter of the FSS of Russia dated 07.12.2016 No. 02-09-11 / 04-03-27029)
• help-calculation
• decoding of expenses (Appendix 2 to the letter of the FSS)
• copies of documents confirming expenses

Application form for compensation of expenses from the FSS download

Help-calculation form download

Download the cost breakdown form (Appendix 2 to the letter of the FSS dated December 7, 2016 No. 02-09-11 / 04-03-27029)

How to fill out a certificate in 2019: step by step instructions

The rules for filling out the reference-calculation are as follows. The policyholder indicates in the document on an accrual basis:

1. Step 1- your debt to the FSS at the beginning and at the end of the period
2. Step 2- contributions payable, including the last three months
3. Step 3- additionally assessed contributions (if any)
4. Step 4- expenses not accepted for offset
5. Step 5- contributions refunded or credited
6. Step 6- spent funds for the purposes of compulsory social insurance, including the last three months
7. Step 7- contributions paid to the FSS, including the last three months
8. Step 8- the debt that the FSS wrote off to the policyholder

Now you know how to fill out the help. See an example of filling.

Download step by step instructions by filling out in the section Insurance premiums.

A sample of filling out a certificate-calculation for reimbursement of benefits in the FSS in 2019

Below is an example of filling out a certificate for 2019 (it is also called an intermediate certificate of calculation for the FSS in 2019). The certificate is annex 1 to the application for the allocation of funds for insurance coverage.

I want to get advice from you on reimbursement of sick leave costs. Here you have attached a certificate of calculation, as a sample, but it does not contain the amount of paid insurance premiums. The question arises, how much to put on line 12? With paid insurance premiums or just the amount of sick leave? On line 10 = line 12-line 2 + line 16? Your example of filling http://vip.1gl.ru/#/document/118/49749/ is indicated without page 16. And where are the payments to be made? We paid them, why should we deduct the charges?

Your personal expert answers

In fact, the calculation certificate that the insured submits to the FSS to reimburse the costs of paying hospital benefits is table 1 from the old 4-FSS calculation. Therefore, fill it in the same way.

On line 12, indicate only those accrued hospital benefits, which are paid by the FSS. Do not indicate payments for the first three days here. Those. in this indicator, do not take into account the paid insurance premiums... Reflect them on line 16.

Calculate the indicator of line 10 of the reference-calculation using the formula:

line 10 = line 12 + line 16 - line 2.

Provided that in the relevant period, the company only accrued contributions and benefits, as well as paid contributions.

Help-calculation in the example you gave by the link filled based on following conditions:

- the certificate is submitted according to the results of January;

- in January the policyholder did not pay premiums, because expenses exceeded assessed contributions.

This is why line 10 in this example is calculated without the measure of line 16.

Justification

New list of documents for the return of benefits

If the benefits exceed the contributions, you have the right to refund the difference from the FSS. In 2017, the recipient of contributions for temporary incapacity for work and in connection with motherhood changed. Therefore, there were questions about reimbursement of benefits. We will show you where to send the documents, we will provide examples in the article. If everything is done correctly, the money will be credited to the company's account within 10 days.

Where and when to submit documents

The expenses for the payment of benefits are reimbursed by the FSS. The basis is Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ (hereinafter -). In the regions where it operates pilot project, the fund does not reimburse benefits. Employees receive them directly from the FSS.

You have the right to apply for money not only at the end, but also in the middle of the quarter. This confirms Vladislav Valerievich Labutov, Counselor of the Income Tax Administration Department individuals and insurance premiums of the Federal Tax Service of Russia:

“Law No. 255-FZ does not prohibit applying for compensation in the inter-reporting period. For example, the company accrued maternity benefits in May. The amount of the benefit exceeded the assessed contributions for May. The company can apply for reimbursement as early as June. "

The amount of the employee benefit and the date of its payment does not depend on the day when your company receives money from the Social Insurance Fund. Calculate the benefit within 10 calendar days after the employee brought the documents, transfer it on the day of the next salary payment ().

What documents to submit to the fund

To receive money from the FSS, prepare documents according to the List from the order of the Ministry of Health and Social Development of Russia dated 04.12.2009 No. 951n (hereinafter -).

What documents are submitted by everyone

Submit to your FSS office (number 3 in the diagram below):

 - application for the allocation of funds;

 - reference-calculation, if you reimburse benefits accrued in 2017;

 - a breakdown of the expenses for the payment of benefits.

Forms of documents approved by the FSS RF v.

Instead of a calculation certificate, fill in the old 4-FSS if you are refunding benefits accrued before 2017

Example

How to draw up a statement, help-calculation, decoding of expenses

OOO Kamenka pays contributions in case of temporary disability and in connection with maternity at a rate of 2.9%. In May, the accountant accrued contributions - 18,734 rubles.

On May 10, 2017, an employee brought sick leave for pregnancy and childbirth. The amount of the allowance is 91,117.6 rubles. For the amount maternity allowance the accountant will reduce the fees for May (). The total number of insured employees in 2017 was 23 people, excluding April (21 people).

How to fill out documents for reimbursement of expenses?

Solution

The amount of the maternity allowance exceeds the amount of contributions assessed in May by 72,383.6 rubles. (91,117.6 rubles - 18,734 rubles). The accountant indicated this amount in the application for reimbursement of expenses (sample 3 below).

Since 2017, there have been some changes in the reimbursement of benefits. Now you need to apply for a refund not only to the FSS. In addition, the tax agency acts as an intermediary when offsetting benefits against insurance premiums. In the article, we will consider in detail how the benefits are reimbursed from the Social Insurance Fund, as well as the documents that will need to be submitted for reimbursement.

What's new in 2017

As you know, since 2017, the tax department has transferred the contributions that were previously paid to the FSS. Only the fees for injuries did not affect the changes, they are paid as before in the FSS. However, despite the fact that the contributions are controlled by the Federal Tax Service Inspectorate, the benefits are also checked by the Federal Tax Service.

The procedure for reimbursing benefits has changed. First you need to declare the costs of paying insurance coverage for single calculation to the tax office, and then the tax office will independently report the data to the FSS. In this case, the main decision is made by the FSS - to approve the offset of funds or to refuse the offset. The reason for the refusal can also be found in the FSS, the tax office is only an intermediary in these matters.

With a positive decision of the FSS, it will be possible to set off expenses against contributions, as it was before the reform. And if the costs are exceeded, the difference is refunded or offset against future payments.

Reimbursement of benefits from the FSS

Initially, the organization will need to determine what the funds that are planned to be reimbursed were spent. You can reimburse the funds spent on the payment:

• Sick leave;
• Maternity benefits;
• Benefits for caring for a child up to 1.5 years old;
• Funeral grants.

After determining the purpose of the funds, the amount of contributions should be reduced by the benefits paid. At the same time, if the amount of allowance contributions is exceeded, they can be offset in full.

If the amount of the benefit exceeds the contributions, then the difference can be refunded, for which you will need to prepare documents for the FSS.

Reimbursement of benefits from the Social Insurance Fund

In order to reimburse the FSS money for the payment of benefits, you need to do the following:

1. Write an application for a refund and apply to the FSS with this application.
2. Prepare a calculation certificate, as well as the necessary supporting documents and attach them to the application.
3. Wait for the FSS check.
4. After the FSS checks and approves the refund, it will transfer the funds to the organization's account.

The algorithm of actions is quite simple, the employer needs to correctly draw up an application, as well as prepare the required documents.

Documents for reimbursement of benefits

Initially, we will analyze how to draw up an application to the FSS for reimbursement of benefits. Until recently, the application was written in an arbitrary form. Since 2017, it has been drawn up according to the form approved by the FSS, while it must contain the following information:

• Organization name and address;
• Organization registration number;
• Details of the organization's current account;
• The amount of funds required to pay benefits.

Important! All details in the application must be indicated without errors, otherwise the FSS will not return the money.

Help-calculation is a new document that appeared only in 2017. He came to replace the 4-FSS calculation and repeats one of the sections of this form. The procedure for filling out the certificate is similar to the procedure for filling out the form, while all benefits and contributions must be deciphered.

Help calculation should contain the following information:

• The amount of the arisen debt of the FSS;
• The amount of contributions accrued by the organization to be paid;
• The additionally accrued amount of contributions;
• The amount of expenses that are not taken into account when offsetting expenses;
• The amount received from the FSS for reimbursement of expenses;
• The amount of contributions returned or overpaid (including collected);
• The amount of funds spent on the OSS;
• The amount of contributions paid;
• The amount of the debt written off.

An example of reimbursement of benefits from the Social Insurance Fund

On insurance premiums, LLC "Continent" has no arrears at the beginning of 2017. For the first quarter LLC "Continent" has accrued contributions in the following amount:

January - 15 510 rubles;

February - 15 210 rubles;

March - 15,620 rubles.

Total for the first quarter: 46,340 rubles

Payment of contributions to LLC "Continent" is established in the month following the month of their accrual. Accordingly, for the first quarter, the debt of the company to the FSS will amount to 15,620.25 rubles. The cost of benefits paid by the Social Insurance Fund for the first quarter is 153,485 rubles. At the beginning of the second quarter, this amount exceeds the debt on contributions in the amount of:

153 485 - 15 620 = 137 865 rubles

Based on these data, we will draw up a reference - calculation. The table is filled in rubles.

The breakdown of expenses is the second table of the first section of the 4-FSS form, which organizations submitted until 2017. The decryption should indicate the following information: paid for funds from the FSS for hospital, maternity and child benefits.

Lines 1-6, 12 should contain information about the number of days that the organization paid for by the FSS.

Lines 9-11 should contain information about the number of payments.

Lines 7, 8 and 14 - the number of benefits, line "Total" - the total amount of benefits (not the one that the fund reimburses).

Supporting documents

The supporting documents, which are submitted with an application and a certificate of calculation, the organization must submit copies of sheets of incapacity for work, birth certificates and other documents. You need to submit such documents in two situations:

• With reduced tariffs that the organization applied until the end of 2016;
• When the organization applies a zero tariff since the beginning of 2017.

Only in the listed cases will it be necessary to confirm the expenses of the organization, in other situations this is not required to be done.

Term for reimbursement of FSS funds

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

The term may be increased by decision of the social security authorities. For example, if the fund's employees have doubts about the correctness of the calculations. In this case, the FSS has the right to require additional documents for the necessary verification. Only after carrying out such a check, social insurance will transfer money to the organization. The FSS will send a copy of the decision on the reimbursement of funds to the Inspectorate of the Federal Tax Service.

The legislative framework

The procedure for filling out the reference-calculation in the form from the letter of the FSS of Russia dated 07.12.2016 No. 02-09-11 / 04-03-27029. How to return from tax contributions on social insurance and receive a refund from the FSS.

Question: The LLC needs to reimburse the expenses to the FSS for the payment of insurance coverage. There is a debt for the territorial body of the Fund at the beginning of the billing period (as of 01.01.2017) for 2016 also due to insurance costs. For reimbursement of expenses for 2016, an application to the FSS will be submitted separately. And the claim for reimbursement of expenses for 2017 will be in the amount of expenses in 2017, reduced by expenses in 2016. In this regard, the question: and in the reference-calculation submitted when applying for the allocation of funds, is it necessary to display the debt of 2016 in the line "Debt for the territorial office of the Fund at the beginning of the billing period" and "Debt for the territorial body of the Fund at the end of the billing period" ? or put in line 11 - "0", and in line 10 - the amount of expenses in 2017 (excluding debt for TF for 2016)?

Answer: Currently, there is no regulated procedure for filling out a reference-calculation according to the form from the letter of the FSS of Russia dated 07.12.2016 No. 02-09-11 / 04-03-27029. Fund experts recommend filling it out according to the same rules as the previous report on the 4-FSS form. Therefore, fill in the calculation certificate with an accrual total from the beginning of the year. At the same time, in lines 1 and 11, put down dashes. Indeed, from 01/01/2017, the administrator of contributions has changed to mandatory social insurance on the occasion of temporary disability and in connection with motherhood. This means that it does not need to be displayed in the help-calculation for 2017. debt for the Fund at the end of 2016 An example of filling out the help-calculation is given below in the expanded answer.

Justification

How to get tax refund on social insurance and get a refund from the Social Insurance Fund

Documents in the FSS for reimbursement of cost overruns

First, determine the amount of overspending. To do this, subtract the amount of expenses from the amount of assessed contributions. In example 1 above, the difference was 22,000 rubles. (223 300 rubles - 245 300 rubles). The costs exceed the premiums. The company has the right to apply to the FSS for compensation of 22,000 rubles. or credited to the Federal Tax Service against forthcoming payments of contributions (clause 9 of article 431 of the Tax Code of the Russian Federation).

List of documents

To reimburse the cost of paying benefits, submit to the FSS office:

• - written statement;
• - help-calculation;
• - breakdown of expenses;
• - copies of documents that confirm the validity of the costs;
• - other papers at the request of the fund department (check the list in your FSS department).

The list of documents for reimbursement of benefits was approved by the specialists of the Ministry of Health and Social Development in order No. 951n dated December 4, 2009 (hereinafter referred to as List No. 951n). Forms of application, help-calculation, decoding of expenses FSS gave in a letter dated 07.12.2016 No. 02-09-11 / 04-03-27029.

How to fill out an application to the FSS, see the magazine "Salary", 2017, No. 5. And what to write in the help-calculation, we will consider in more detail. The procedure for filling it out causes difficulties for accountants.

Help-calculation - on an accrual basis from the beginning of the year

There is no officially approved form for the reference-calculation in the FSS. There is only a recommended form. Her FSS form was given in Appendix 1 to the letter dated 07.12.2016 No. 02-09-11 / 04-03-27029. The letter does not explain how to fill out the reference-calculation. Fund experts recommend filling it out according to the same rules as the previous report on the 4-FSS form.

Fill out the reference-calculation with a cumulative total from the beginning of the year. In the certificate, it is necessary to provide indicators for the last three months. How to show these months, consider example 2 below.

Example 2

Reimbursement of expenses from the FSS. Help-calculation

Let's continue example 1. The accountant of Azimut LLC accrued benefits in January - July for total amount RUB 245,300, of which:

- in January - June - in the amount of 228,100 rubles;

- July - 17,200 rubles.

The amount of assessed contributions amounted to 223,300 rubles, of which:

- for January - June - 199,100 rubles;

- July - 24,200 rubles.

How to fill out a calculation certificate for an application to the FSS for reimbursement of expenses?

Solution

The accountant filled out the reference-calculation according to the recommended form from Appendix 1 to the letter of the FSS RF dated 07.12.2016 No. 02-09-11 / 04-03-27029.

In line 2, the accountant indicated the total amount of assessed contributions for January - July. It amounted to 223,300 rubles. In line 3, he showed the amount of insurance premiums only for July - 24,200 rubles. (sample 2 below).

In line 10, the accountant reflected the debt for the FSS branch - 221,100 rubles. (223 300 rubles - 245 300 rubles - 199 100 rubles). The FSS will return only the excess of expenses - 22,000 rubles. (221,100 rubles - 199,100 rubles).

In line 12, the accountant included the amount of benefit costs. For temporary disability benefits - without benefits for the first three days, which are paid by the company at the expense of own funds... In line 13, he showed the benefit accrued in July - 17,200 rubles.

On line 16, the accountant indicated the total amount of contributions paid for January - July. It amounted to 199,100 rubles.

In line 17, he reflected the amount of insurance premiums for July - 21,800 rubles.