Each insured must know how to proper documents in the FSS. Especially the application for the reconciliation of settlements is one of the important documents. It is necessary to figure out what should contain a statement of reconciliation of calculations, how to request an act of reconciliation from the FSS and its sample.
Sometimes there is a need for reconciliation of information that is available at the payer and the Fund. This includes a special application in arbitrary form. The fund will give a special act in response. FSS officers have the right to offer a payer to jointly reconcile payments to the budget. Also demand it can payer himself.
Most often, this is done in order not to have any trouble with the FSS officers, or learn about the presence of debts or overpayment of the company.
As a rule, each quarter produces this reconciliation, after reporting. But the law does not provide for the period of carrying out, so you can arrange it at any time.
These calculations help organizations eliminate possible problems with the FSS service. And when liquidation of the company, you can easily deal with the existing debt, incorrect tax collection information. This reconciliation will help return the tools back and avoid fines.
Application for reconciliation with FSS: how to serve and its sample
It is important to understand that this kind of document does not have a certain form in the legislation. So, its payers will fill on their own. Sample document can be downloaded
In order to get information from the Fund, you need to request this documents from him:
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- Certificate of existing insurance premiums, fines. Here you can see whether the company has overpayment or debt to the fund;
- The status of the calculation will tell about all the payments.
To carry out reconciliation, you must first write a statement. Its structure is not provided for by law, but must contain certain columns. In other words, the application for reconciliation with the FSS does not have a certain sample, but it should be some information:
- be sure to prescribe contributions and codes on them. Otherwise, the check will be carried out entirely on all available contributions;
- also, the application must contain information about the payer: fully name, its INN, CAT, registration number, subordination code;
- inside the application describes the request itself, the requirement of reconciliation;
- to sign such paper should either leader or chief accountant.:
Instead of specifying information about the contributions to check, you can add an application with this information. It is possible to significantly alleviate and speed up the process of reconciliation.
It is necessary to know that for filing this type of document, the payer should contact the FSS at the location of the organization. It is necessary to bring a statement personally to employees of the Foundation or send electronically.
Act reconciliation with FSS
A certain period for information transfer is not in the legislation. But when debt detected from the FSS company is obliged to notify the payer on a ten-day period. The answer is provided as an act of reconciliation:
This document contains all the information on deductions to the FSS. Fund employees have the right to send the act by mail or transfer to the payer personally in hand.
Then, when all information corresponds to the data from the payer and FSS, reconciliation is considered passed. If there are differences, the organization is waiting for a long process of rechecking and correcting its data.
Reasons for drawing an act of reconciliation with FSS
Record is an important document, because no one is insured against errors. It is this document that will avoid incorrect information. There are several reasons for which reconciliation with the foundation may be needed. It:
- reorganization or liquidation of the enterprise;
- to detect debt to the fund or overpayment to return funds;
- to systematize information;
- also reconciliation is carried out by organizations that are going to participate in competitions, tenders for licensing.
When detecting debt, the payer gives the opportunity and a certain period for the production of payment.
If the overpayment was formed, the payer is given a choice. He can submit a request to pay this amount. Or you can just leave money on the account for further payment of contributions to the Fund. It is also possible to request a certain part. monetary sumThen, in the refund statement, you must specify the exact amount.
If the company's management does not want to have any problems and trouble with FSS officers, it is best to reconcile every quarter. But at the request of the payer it is possible to do more often or less. In any case, reconciliation must go successfully, otherwise you can earn a penalty sanctions, and considerable.
Application in the FSS on the reconciliation of settlements - sample It is presented below - can be sent by the insured to the Fund in free form. What is the specificity of this document?
What is the reconciliation of calculations from the FSS?
In accordance with paragraph 9 of Art. 18 of the Law "On Insurance Contributions" of July 24, 2009 No. 212-ФЗ Specialists of the Social Fund may offer a payer of insurance premiums to jointly verify appropriate payments to the budget. At the same time, such reconciliation is also not prohibited by the law on the initiative of the payer itself.
Most often, the initiation of reconciliation by the employer is due to its desire to avoid disagreements from the FSS on the size of the listed contributions, as well as to clarify the availability of overpayment (debt) in the liquidation or reorganization of the business.
The regularity of this reconciliation determines the employer itself - in principle, it can be initiated at any time. In practice, many firms are responsible for calculations from the FSS quarterly - after sending reports in the form of 4-FSS.
Record of settlements in the FSS can be initiated by sending a statement to the fund. Its form is not approved and not recommended by legal acts, so it can be filed arbitrary form. Consider in which structure the application may be represented.
Application in the FSS on the reconciliation of the calculations: the structure of the document
As a guideline in the formation of this application, you can use any such document, such as the application form for the status of settlements in the FTS of the Russian Federation for taxes. The corresponding document is given in Appendix No. 8 to the order of the Ministry of Finance of the Russian Federation of 02.07.2012 No. 99n.
In a statement that can be drawn up on the basis of the form developed by the FTS, reflects:
- information about the recipient of the document - the territorial representation of the FSS;
- information about the payer of contributions (registration number in the FSS, the code of subordination, address, INN, CAT);
- the wording, reflecting the essence of the request on behalf of the head of the company ("I ask you to jointly reconcile calculations on insurance premiums, foams and fines as of ... (date)");
- the date of drawing up a document, the signature of the company's head, the contacts of the compiler of the request.
The legislation is not regulated by the period during which the FSS should answer the application. But given the fact that in 10 days from the date of discharge of insurance premiums, the Fund is obliged to inform payers about this (paragraph 3 of Art. 26 of Law No. 212-FZ), it is legitimate to expect the FSS response on the application under consideration during comparable deadlines.
The FSS response is made in the form of an act of reconciliation of calculations, which is drawn up in the form approved in Appendix No. 1 to the FSS order of 02/17/2015 No. 49.
The result of the reconciliation with the pension fund is the signing of an act of joint reconciliation of calculations for insurance premiums, foams and fines (form 21-FIR (Appendix No. 1 to the decree of the Board of the Russian Federation of the Russian Federation dated December 22, 2015 No. 511P)).
A little bit about reconciliation with PFR
The reconciliation of insurance premium calculations can be carried out:
- at the initiative of the FIU;
- at the initiative.
The reason for reconciliation can be the fact of excessive payment of insurance premiums (part 4 of Art. 26 of the Federal Law of July 24, 2009 No. 212-FZ) or the representation of the payer (part 9, 11 of Art. 18 of the Federal Law of July 24, 2009 No. 212- FZ).
It is important to note that the joint reconciliation with the Pension Fund necessarily before compiling the annual accounting reporting For its proper formation (clause 3 of Art. 11 of the Federal Law of December 6, 2011 No. 402-FZ, paragraph 27 of the Regulations, approved by the order of the Ministry of Finance of July 29, 1998 No. 34N).
Form 21-PFR
The following data reflects in the form of the form 21-FIR:
- the period for which the accuracy of calculations on insurance premiums was carried out;
- information on insurance premiums (debt, overlaid amounts, etc.) in the context of contributions (for compulsory pension insurance, incl. on doparities, for compulsory health insurance). This information is indicated according to the data of the FIU and payment of the fee. In the presence of discrepancies between data in the PFR-21, the sum of such discrepancies is reflected.
If the payer agrees with the information contained in the act of reconciliation, then he signs it without disagreement. Otherwise, there is a record "with disagreements". After which the payer and separation Pension Fund It is necessary to deal with the causes of the disagreement.
The Socration Foundation issues an act of reconciliation on insurance premiums in the form, which was approved by the FSS order of 17.02.2015 No. 49. There are contributions to motherhood and injury. Therefore, to deal with payments to the Social Foundation is quite simple.
Immediately after the reporting, it is necessary to clarify the balances of contributions and, if necessary, to consider or return overpay. To obtain act reconciliation calculations for insurance premiums in the FSS (Form 21-FSS), it is necessary to write a statement in its separation. The form of such a statement is free.
A sample of filling out an act of reconciliation of calculations for insurance premiums see below.
Why do you need an act of joint reconciliation of calculations on insurance premiums in the FSS
In the act of reconciliation on insurance premiums, a debt or overpayment, penalties and fines are reflected at the date of reconciliation. It also indicates the amounts written off from the organization's accounts, but not enrolled in the fund, and unexplained payments.
If the results of the reconciliation arose, their causes should be clarified. If the organization agrees with the differences, it is possible to sign the act of reconciliation of settlements on insurance premiums without disagreement and adjust the data in accounting. If I do not agree, the act should be made.
The debt that was discovered on the results of reconciliation on insurance premiums should be repayable as soon as possible. Otherwise, for each day, the delay will be accrued to penalties. But, if there are actually no arrears, they can be canceled.
For example, because of invalid KBK Payments depended in the unexplained. The payment is worth clarifying, and if the fund does not reset the penalty, the recalculation can be achieved in court (the decision of the Ninth Arbitration Court of Appeal from 06.03.2014 No. A14-9859 / 2013).
How to fill the act of reconciliation calculations for insurance premiums. Sample
In the form of an act of reconciliation of calculations for insurance premiums, graphs for maternal contributions and injuries are provided. The company has the right to perform reconciliation for each of the types of contributions separately or immediately on two. And one insurance contributions Can be borrowed to others.
Fund Starting contributions within 10 working days from the date of receipt of the application in the form of 22-FSS. But if the company filed a statement to reconciliation on insurance premiums, the Foundation has the right to initiate it itself. Then the fund will notice the amount within 10 working days after the signing of the act by both parties.
If the company does not agree with the data of the Foundation, in the act of reconciliation it should be noted that he agrees "with disagreements". For example, if the company does not agree with the penalty. After reconciliation, you need to find out the causes of discrepancies and eliminate them. For example, if arrears arose due to an error in the payment, it will be necessary to clarify, submitting a statement in free form.
Sample of filling the act of joint reconciliation of calculations for insurance premiums in the FSS
