Decoding of FSS expenses download the form. Preparation of a calculation certificate for submission to the Social Insurance Fund

In what cases is a settlement certificate issued by the Federal Social Insurance Fund of Russia in 2019? Is such a certificate required? Here is a sample certificate for reimbursement with a transcript.

The principle of reimbursement of funds from the Social Insurance Fund in 2019

Insurers for compulsory social insurance in case of temporary disability and in connection with maternity (organizations and individual entrepreneurs) pay benefits to employees both at their own expense (for the first 3 days of the employee’s illness) and at the expense of the Social Insurance Fund (in other cases). By the amount of benefits paid at the expense of the Social Insurance Fund, policyholders reduce insurance premiums in favor of the Social Insurance Fund (clauses 1, 2, Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 2 of Article 431 of the Tax Code of the Russian Federation). However, if the costs of benefits exceed the accrued contributions, then policyholders can apply to the Social Insurance Fund for reimbursement of expenses incurred (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).

From contributions to compulsory social insurance in case of temporary disability and in connection with maternity, the Social Insurance Fund reimburses:

• hospital benefits;
• benefits related to the birth of a child (for example, maternity benefits, child care benefits up to 1.5 years);
• funeral benefits.

Benefits associated with the birth of a child and funeral benefits are fully financed by the Russian Federal Social Insurance Fund. The organization pays sick benefits to employees:

• either partly at your own expense, and partly at the expense of the FSS of Russia;
• or only at the expense of the Russian Social Insurance Fund.

Set of documents 2019

In order for the FSS to allocate funds for the payment of insurance coverage (benefits), it is necessary to submit the required documents to the territorial body of the FSS based on the results of the quarter or any month of 2019 (Order of the Ministry of Health and Social Development dated December 4, 2009 No. 951n):

1. a written statement in the form recommended in the letter of the FSS of Russia dated December 7, 2016 No. 02-09-11/04-03-27029, with two attachments:
   – certificate of calculation (Appendix 1);
   – breakdown of expenses;
2. copies of documents confirming the validity of expenses (for example, sick leave);
3. other documents upon request of the FSS branch.

Calculation certificate form

The form of the calculation certificate is given in Appendix 1 to the Application for the allocation of the necessary funds for the payment of insurance coverage (Letter of the Social Insurance Fund dated December 7, 2016 No. 02-09-11/04-03-27029).

You can use the calculation certificate form in Excel format.

How to fill out a certificate

The 2019 sample calculation certificate combines data for the reporting period, namely:

• the amount of the insurer's debt (FSS) for insurance premiums at the beginning and end of the reporting (calculation) period;
• the amount of accrued insurance premiums, including for the last three months;
• the amount of additional accrued insurance premiums;
• the amount of expenses not accepted for offset;
• the amount of funds received from the territorial bodies of the Social Insurance Fund to reimburse expenses incurred;
• the amount of returned (credited) overpaid (collected) insurance premiums;
• the amount of funds spent for the purposes of compulsory social insurance, including for the last three months;
• the amount of insurance premiums paid, including for the last three months;
• the amount of the insured's debt written off.

The same data until 2017 was presented in Table 1 of Section I of the 4-FSS form, which has been lost since 2017.

You can download a sample of a completed calculation certificate using a specific example. In 2019, using this certificate, the organization reimbursed the costs of benefits from the Federal Social Insurance Fund of Russia.

In 2017, companies are still entitled to recover the costs they incurred in providing benefits to employees. But now there is no need to submit 4-FSS; it is replaced by a certificate of calculation. A form, a sample of filling out a certificate of calculation for reimbursement of the Social Insurance Fund in 2017 and the necessary explanations are in this article.

Help-calculation FSS 2017: form (download)

Since 2017, pension, medical and social contributions are controlled by tax authorities, not funds. However, issues of reimbursement of benefits costs, as before, are dealt with by the FSS.

You can download the form and a sample of filling out the FSS 2017 calculation certificate using the links below.

The procedure for reimbursement of expenses has changed dramatically; henceforth, companies do not need to submit to the 4-FSS fund. This document now replaces the calculation certificate (FSS order No. 558n dated October 28, 2016). The Social Insurance Fund recommended it in a letter dated December 7, 2016 No. 02-09-11/04-03-27029.

The calculation form for the Social Insurance Fund reimbursement in 2017 is quite simple, consisting of one page. But you will need to provide an explanation of the expenses (Appendix 2 to letter No. 02-09-11/04-03-27029). The fund needs these papers to reconcile accrued, paid contributions and benefits expenses. If the numbers match and there is an excess of benefits over contributions, the fund will return the money to the organization.

Help calculation FSS 2017: download form

Don’t be surprised if FSS specialists ask you to provide two certificates of calculation to reimburse the costs of benefits. Readers of UNP faced this demand. In particular, the Moscow region branch itself added new lines to the calculation certificate form. For example, line 12 asks for benefit costs to be broken down quarterly. They also require you to write down the period for which the company wants to reimburse expenses.

The fund requested two certificates from the company - one in its modified form, the second - on the form from the fund's letter. We asked the regional office and the federal Social Insurance Fund how to respond to this.

The certificate form can be supplemented, it is not strict, fund specialists said. The Moscow region branch recommends drawing up a certificate in the same way as the branch suggested. If he has the necessary data, you will be paid faster.

The company has the right not to use the forms modified by the branch, but to draw up a statement of calculation according to letter No. 02-09-11/04-03-27029. They must accept it.

It is not safe to submit a certificate using your own form. The FSS clarified that policyholders do not have the right to change it themselves. Therefore, if FSS specialists ask you for two certificates, you have the right to refuse. The requirement is excessive. The fund is obliged to reimburse benefits based on one certificate, the Social Insurance Fund confirmed.

Sample of filling out a certificate-calculation for reimbursement to the Social Insurance Fund in 2017

Sample certificate-calculation in the Social Insurance Fund 2017: example of filling

How to fill out a statement of calculation in the Social Insurance Fund in 2017 (sample)

The calculation certificate must include indicators for the reporting period. In particular, the form must reflect the following amounts:

• the organization's debt to the Social Insurance Fund;
• contributions to be paid for the last three months;
• expenses that the fund did not accept for offset;
• contributions accrued by the fund;
• funds received from the Social Insurance Fund for reimbursement;
• refunded funds as overpayment;
• benefits costs for the last three months;
• debt for which the fund has lost the right to collect.

All of the above indicators were previously reflected in Table 1 of Section 1 of Form 4-FSS. Therefore, there should not be any difficulties when filling out the form.

In line 2 of the column “Line code” you must indicate the amount of social insurance contributions, in line 12 - the amount of accrued benefits. Those contributions that were paid in 2017 must be reflected in line 16 of the “Amount” column.

Decoding of expenses in the Social Insurance Fund sample 2017

In addition to the calculation certificate, the organization will need to submit a breakdown of expenses to the fund. This document is similar to the data in Table 2 of Form 4-FSS. It reflects benefits by type. For example, due to the employee’s incapacity for work, maternity, children’s, etc. Moreover, in column 5 you must indicate the amounts of those benefits that are reimbursed only from the federal budget. For example, payment for days off provided to parents of a disabled child.

After all lines are filled in, you need to check the “Total” amount. It must match the amount indicated in line 12 of the calculation certificate. This is the amount of benefits that are assigned for the reporting period.

Sample breakdown of expenses in the Social Insurance Fund 2017

You can download a free sample certificate of calculation from the Social Insurance Fund (sample 2017) from the link above.

In 2017, companies are still entitled to recover the costs they incurred in providing benefits to employees. But now there is no need to submit 4-FSS; it is replaced by a certificate of calculation. A form, a sample of filling out a certificate of calculation for reimbursement of the Social Insurance Fund in 2017 and the necessary explanations are in this article.

Help-calculation FSS 2017: form (download)

Since 2017, pension, medical and social contributions are controlled by tax authorities, not funds. However, issues of reimbursement of benefits costs, as before, are dealt with by the FSS.

You can download the form and a sample of filling out the FSS 2017 calculation certificate using the links below.

The procedure for reimbursement of expenses has changed dramatically; henceforth, companies do not need to submit to the 4-FSS fund. This document now replaces the calculation certificate (FSS order No. 558n dated October 28, 2016). The Social Insurance Fund recommended it in a letter dated December 7, 2016 No. 02-09-11/04-03-27029.

The calculation form for the Social Insurance Fund reimbursement in 2017 is quite simple, consisting of one page. But you will need to provide an explanation of the expenses (Appendix 2 to letter No. 02-09-11/04-03-27029). The fund needs these papers to reconcile accrued, paid contributions and benefits expenses. If the numbers match and there is an excess of benefits over contributions, the fund will return the money to the organization.

Help calculation FSS 2017: download form

Don’t be surprised if FSS specialists ask you to provide two certificates of calculation to reimburse the costs of benefits. Readers of UNP faced this demand. In particular, the Moscow region branch itself added new lines to the calculation certificate form. For example, line 12 asks for benefit costs to be broken down quarterly. They also require you to write down the period for which the company wants to reimburse expenses.

The fund requested two certificates from the company - one in its modified form, the second - on the form from the fund's letter. We asked the regional office and the federal Social Insurance Fund how to respond to this.

The certificate form can be supplemented, it is not strict, fund specialists said. The Moscow region branch recommends drawing up a certificate in the same way as the branch suggested. If he has the necessary data, you will be paid faster.

The company has the right not to use the forms modified by the branch, but to draw up a statement of calculation according to letter No. 02-09-11/04-03-27029. They must accept it.

It is not safe to submit a certificate using your own form. The FSS clarified that policyholders do not have the right to change it themselves. Therefore, if FSS specialists ask you for two certificates, you have the right to refuse. The requirement is excessive. The fund is obliged to reimburse benefits based on one certificate, the Social Insurance Fund confirmed.

Sample of filling out a certificate-calculation for reimbursement to the Social Insurance Fund in 2017

Sample certificate-calculation in the Social Insurance Fund 2017: example of filling

How to fill out a statement of calculation in the Social Insurance Fund in 2017 (sample)

The calculation certificate must include indicators for the reporting period. In particular, the form must reflect the following amounts:

• the organization's debt to the Social Insurance Fund;
• contributions to be paid for the last three months;
• expenses that the fund did not accept for offset;
• contributions accrued by the fund;
• funds received from the Social Insurance Fund for reimbursement;
• refunded funds as overpayment;
• benefits costs for the last three months;
• debt for which the fund has lost the right to collect.

All of the above indicators were previously reflected in Table 1 of Section 1 of Form 4-FSS. Therefore, there should not be any difficulties when filling out the form.

In line 2 of the column “Line code” you must indicate the amount of social insurance contributions, in line 12 - the amount of accrued benefits. Those contributions that were paid in 2017 must be reflected in line 16 of the “Amount” column.

Decoding of expenses in the Social Insurance Fund sample 2017

In addition to the calculation certificate, the organization will need to submit a breakdown of expenses to the fund. This document is similar to the data in Table 2 of Form 4-FSS. It reflects benefits by type. For example, due to the employee’s incapacity for work, maternity, children’s, etc. Moreover, in column 5 you must indicate the amounts of those benefits that are reimbursed only from the federal budget. For example, payment for days off provided to parents of a disabled child.

After all lines are filled in, you need to check the “Total” amount. It must match the amount indicated in line 12 of the calculation certificate. This is the amount of benefits that are assigned for the reporting period.

Sample breakdown of expenses in the Social Insurance Fund 2017

You can download a free sample certificate of calculation from the Social Insurance Fund (sample 2017) from the link above.

As before, the employer has the right to reimburse the costs of social insurance for the company’s employees. However, the composition of documents sent to the Social Insurance Fund has changed significantly. Previously, social security payments were presented in the well-known 4-FSS form. Now it has been replaced by a certificate from the FSS. The article will tell you about the procedure for filling out a new report and will present a sample of a calculation certificate to the Social Insurance Fund.

Calculation certificate - what is taken into account when it is compiled?

The calculation certificate takes into account contributions for certain categories of social security:

A FSS calculation certificate is issued in 2017 when:

• The organization uses preferential insurance premiums (for example, simplified tax system);
• The amount of the insurance benefit is greater than the premiums accrued by the policyholder.

The calculation certificate is submitted for periods after January of the current year. If payments are partially made in the previous year, the employer also submits this reporting form. In the case where the benefit was both accrued and paid in 2016, a FSS calculation certificate is not prepared.

How is it served?

The calculation certificate is submitted along with a package of documents:

• Application with a request to allocate funds to pay for insurance coverage for employees;
• Detailed breakdown of costs for insurance purposes;
• Copies of documents evidencing expenses (certificate of incapacity for work, etc.).

The first type of benefits, the so-called “sick leave”, are reimbursed by the fund either partially or fully. The rest are paid in full.

Who controls the issuance of a statement of payment to the Social Insurance Fund in 2017?

The mission of tracking contributions has now been transferred to the tax office. The correctness of the calculations is still checked by the FSS, and compensation is paid by them. After the inspection, the fund makes either a positive decision, i.e. the employer is reimbursed for the difference between accrued contributions and actual losses within ten days, or negative, meaning a refusal to reimburse. The FSS notifies the tax service of its decision.

There is no official form of calculation certificate for reimbursement of benefits from the Social Insurance Fund at the legislative level. Therefore, the employer has the right to independently create a layout of the future certificate. It is possible that the FSS will present the recommended form in the near future, but at the moment there is only a list of information that must be reflected.

How to fill out a statement of payment in the Social Insurance Fund?

Mandatory details of the calculation certificate for reimbursement of the Social Insurance Fund in 2017:

• The total amount of debt of the social insurance organization on two dates: the beginning of the billing period and the end of the reporting period;
• The total amount of contributions paid;
• The amount of additionally assessed contributions;
• Number of costs returned;
• The amount of funds allocated by the extra-budgetary fund (FSS RF);
• The amount of funds returned due to exorbitant collection;
• The amount of funds paid for insurance purposes;
• The amount of contributions made for three calendar months;
• The amount of debt written off from the company.

Drawing up a calculation certificate for reimbursement of the Social Insurance Fund in 2017 does not require additional knowledge and skills from accountants. It is enough to have an idea of ​​the first two tables of form 4-FSS and, using complete analogy, draw up a calculation certificate.

Since 2017, there have been some changes in benefit reimbursement. Now you need to apply for compensation not only to the Social Insurance Fund. In addition, when benefits are offset against insurance premiums, the tax office acts as an intermediary. In this article, we will look in detail at how 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, contributions that were previously paid to the Social Insurance Fund have been transferred to the tax department. Only contributions for injuries were not affected by the changes; they are paid as before by the Social Insurance Fund. However, despite the fact that contributions are controlled by the Federal Tax Service, benefits are also checked by the Social Insurance Fund.

The procedure for reimbursement of benefits has changed. First, you will need to report the costs of paying for insurance coverage using a single calculation to the tax office, and then the tax office will independently report the data to the Social Insurance Fund. The main decision in this case is made by the FSS - to approve the offset of funds or to refuse the offset. The reason for the refusal will also be available from the FSS; the tax office is only an intermediary in these matters.

If the decision of the Social Insurance Fund is positive, it will be possible to count expenses against contributions, as happened before the reform. And if expenses exceed, the difference is returned or offset against future payments.

Reimbursement of benefits from the Social Insurance Fund

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

• Sick leave;
• Maternity benefits;
• Child care benefits up to 1.5 years;
• Funeral benefits.

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

If the amount of the benefit exceeds the contributions, then the difference can be reimbursed, for which you will need to prepare documents with the Social Insurance Fund.

Reimbursement of benefits from the Social Insurance Fund

In order to reimburse the Social Insurance Fund for payment of benefits, you need to do the following:

1. Write an application for a refund and submit this application to the Social Insurance Fund.
2. Prepare a statement of calculation, 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 reimbursement, 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

First, we’ll look at how to make an application to the Social Insurance Fund for reimbursement of benefits. Until recently, the application was drawn up in any form. Since 2017, it has been compiled according to the form approved by the FSS, and it must contain the following information:

• Name of the organization and its address;
• Registration number of the organization;
• Details of the organization's current account;
• The amount of funds needed to pay benefits.

Important! All details in the application must be indicated without errors, otherwise the Social Insurance Fund will not return the funds.

The calculation certificate 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, and all benefits and contributions must be deciphered.

The calculation certificate must contain the following information:

• The amount of debt incurred by the Social Insurance Fund;
• The amount of contributions accrued by the organization for payment;
• Additional accrued amount of contributions;
• The amount of expenses that are not accepted when offsetting expenses;
• The amount received from the Social Insurance Fund for reimbursement of expenses;
• The amount of fees returned or overpaid (including those collected);
• The amount of funds spent on OSS;
• Amount of contributions paid;
• Amount of debt written off.

Example of reimbursement of benefits from the Social Insurance Fund

Continent LLC had no debts on insurance premiums at the beginning of 2017. For the first quarter, Continent LLC accrued contributions in the following amounts:

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 company's debt to the Social Insurance Fund will amount to 15,620.25 rubles. Expenses for benefits paid from the Social Insurance Fund for the first quarter amount to 153,485 rubles. At the beginning of the second quarter, this amount exceeds the debt on contributions by the amount:

153,485 – 15,620 = 137,865 rubles

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

The breakdown of expenses is the second table of the first section of Form 4-FSS, which organizations submitted until 2017. The transcript must indicate the following information: paid for funds from the Social Insurance Fund for sick leave, maternity and child benefits.

Lines 1-6, 12 must contain information about the number of days that the organization paid at the expense of the Social Insurance Fund.

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

Lines 7, 8 and 14 – the number of benefits, the line “Total” – the total amount of benefits (not the one reimbursed by the fund).

Supporting documents

As supporting documents that are submitted with the application and the calculation certificate, the organization must submit copies of certificates of incapacity for work, birth certificates and other documents. Such documents need to be submitted in two situations:

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

Only in the listed cases will it be necessary to confirm the organization’s expenses; in other situations this is not required.

Reimbursement period for FSS funds

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

The period may be extended by decision of the social insurance authorities. For example, if fund employees have doubts about the correctness of the calculations made. In this case, the FSS has the right to require additional documents to carry out the necessary verification. Only after such a check has been carried out will social insurance transfer money to the organization. The FSS will send a copy of the decision on reimbursement of funds to the Federal Tax Service.

The legislative framework