In the regions that are included in the pilot project of the FSS of the Russian Federation, payments of sick leave, children's and other benefits are carried out directly by the territorial branches of the FSS. The number of participants has expanded - since July 1, 2018, 39 constituent entities of the Russian Federation are already taking part in the pilot project for paying benefits directly from the Fund. 1C experts tell you how to use the capabilities of the 1C: Salaries and Personnel Management 8 version 3 program to interact with the Social Insurance Fund, including if the company uses electronic sick leave.

Direct payment of benefits from the Social Insurance Fund: regulatory regulation

A new system for paying benefits to employees - directly from the Social Insurance Fund of the Russian Federation - was launched in 2011.

The specifics of direct payments of benefits for compulsory social insurance in case of temporary disability and in connection with maternity in the constituent entities of the Russian Federation participating in the implementation of the Social Insurance pilot project were approved by Decree of the Government of the Russian Federation of April 21, 2011 No. 294.

The goal of the “Direct Payments” project is to improve the situation of insured citizens and policyholders in the implementation of activities related to the appointment and receipt of benefits within the framework of compulsory social insurance.

Transferring benefits to employees directly by the Fund provides guarantees to employees. Benefits within the framework of the direct payment mechanism are calculated and paid to insured persons directly by the territorial bodies of the Fund within strictly established periods of time by law, regardless of the financial situation of the employer.

As for the work of accountants, on the one hand, in the regions participating in the Social Insurance Fund project, accountants do not face the risk of falsifying certificates of incapacity for work, do not calculate the part of the benefit that the Social Insurance Fund pays directly to the employee, and do not find funds for timely payments. The employer must only provide the data necessary for the calculation. On the other hand, preparing and sending documents to the Social Insurance Fund does not significantly reduce the workload of accountants in pilot regions. And it is still necessary to calculate benefits, because part of the benefit is paid by the employer.

Now the direct procedure for paying benefits from the Social Insurance Fund is already in place.

The capabilities of the 1C: Salary and Personnel Management 8 program, edition 3, for interaction with the Social Insurance Fund allow you to generate and send to the Fund all required documents in a timely manner and without errors, including if an electronic certificate of incapacity for work (ELN) is used.

Interaction with the Social Insurance Fund in “1C: ZUP 8” (ed. 3)

To use the possibilities of interaction with the Social Insurance Fund in the program “1C: Salaries and Personnel Management 8” edition 3 (1C: ZUP 8) in the settings Organization details(menu Settings) on the tab Accounting policies and other settings link Accounting policy flag needs to be set and indicate the date from which Payment of benefits transferred to the Social Insurance Fund(Fig. 1).

Rice. 1. Setting up accounting policies

If organizations from the pilot project region do not transfer the payment of benefits to the Social Insurance Fund, then simultaneously with the flag I confirm that the organization is registered in the region with direct payment of benefits through the Social Insurance Fund switch should be installed The benefit is paid by the policyholder.

The entry of regions into the Social Insurance Fund project for direct payments traditionally occurs on July 1, but an organization can “move” to a region with a pilot project at any time.

Starting from version 3.1.5 in “1C:ZUP 8” edition 3, you can specify any date for joining the pilot project or select it from the provided general list.

Workplace to simplify document flow with the Social Insurance Fund for direct payments

The 1C:ZUP 8 program implements all the necessary documents and reports for participants in the FSS pilot project for the payment of benefits directly by the Fund, including:

• employee statements,
• registers of information and the possibility of presenting them electronically in current formats,
• possibility of forming and printing on paper.

A specialized workplace to simplify the organization’s document flow within the framework of the FSS pilot project is provided in the menu Reporting, certificates - Benefits from the Social Insurance Fund(Fig. 2).

Rice. 2. Workplace for interaction with the Social Insurance Fund on direct payments

By button Create sick leave a new document opens in the program, which, in addition to standard bookmarks, contains a bookmark FSS pilot project(Fig. 3).

Rice. 3. Document “Sick Leave” for an organization participating in the pilot project

If an organization participates in the “Electronic Sick Leave” project, then this sick leave data will be filled in from the FSS server automatically using the button Get data from the FSS.

What is the system of interaction with the FSS for the exchange of electronic tax records and how the functionality works in 1C programs, read.

On the bookmark FSS pilot project link Filling in data it is necessary to enter additional information required in the ELN register. Data that is already in the program is entered automatically.

The employee’s application for payment of benefits must be submitted to the Social Insurance Fund office. You can prepare it right here by following this link Enter an employee’s application for benefits payment.

Application registers are generated using the button Create registries. The generated registers can be sent electronically to the FSS directly from the program using the service 1C-Reporting.

How to work with benefits at the expense of the Social Insurance Fund as part of a pilot project in “1C:ZUP 8” ed.3

From the editor. On July 26, in 1C: Lecture Hall there was a lecture “Payment of disability and other benefits at the expense of the Social Insurance Fund in “1C: Salary and Personnel Management 8” (edition 3)” with the participation of I. V. Uspenskaya (Department of Insurance in Case of Temporary Disability and Related with maternity FSS of the Russian Federation) and 1C experts. I.V. Uspenskaya spoke about the rules for calculating and paying disability benefits, about the conditions under which payments can be assigned, and about the features of calculating benefits in connection with changes in the minimum wage from 05/01/2018. 1C experts demonstrated how to pay for disability and other benefits at the expense of the Social Insurance Fund, calculate length of service in the program “1C: Salary and Personnel Management 8” (rev. 3), and also talked about electronic sick leave and direct payments from the Social Insurance Fund in “1C: Salary and Management staff 8" (ed. 3).

The video recording of the lecture can be found on the 1C:ITS website

The form for calculating insurance premiums, the procedure for filling it out (hereinafter referred to as the Procedure), as well as the format for submitting calculations for insurance premiums electronically were approved. This order will take effect on January 1, 2017, and the calculation of insurance premiums, the form of which is approved by this order, will be presented for the first time for the first settlement (reporting) period of 2017. In this article we will look at the features of filling out the new reporting form.

Calculation of insurance premiums must be submitted to insurance premium payers or their representatives who make payments and other remuneration to individuals.

Calculations are submitted to the tax authority:

• at the location of the organization;
• at the location of separate divisions of the organization;
• at the place of residence of the individual making payments and other remuneration to individuals.

Payer-employers must submit a calculation of insurance premiums no later than the 30th day of the month following the billing (reporting) period. Separate deadlines for submitting calculations on paper and electronically are not provided.

For your information

For the first time, a new calculation of insurance premiums for the first quarter of 2017 will need to be submitted to the tax office no later than May 2, 2017, since April 30 coincides with a non-working day (weekend).

Externally, the form of the report is very different from the usual calculation using the RSV-1 form, since it is built according to the rules inherent in reports submitted to the tax authorities. Unlike forms 4-FSS and RSV-1, the new calculation will not contain information about debt at the beginning and end of the period and contributions paid.

In addition to general information about accruals, payments and contributions, the new calculation contains separate sheets and applications for calculating benefits and reduced tariffs:

1. title page;
2. sheet “Information about an individual who is not an individual entrepreneur”;
3. Section 1 “Summary of the obligations of the payer of insurance premiums”;
4. Appendix 1 “Calculation of the amounts of insurance contributions for compulsory pension and health insurance” to section. 1;
5. Appendix 2 “Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity” to section. 1;
6. appendix 3 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation” to section. 1;
7. Appendix 4 “Payments made from funds financed from the federal budget” to section. 1;
8. Appendix 5 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraphs. 3 p. 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
9. Appendix 6 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
10. Appendix 7 “Calculation of compliance with the conditions for the application of a reduced tariff of insurance premiums by payers specified in paragraphs. 7 clause 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
11. Appendix 8 “Information required for the application of a reduced rate of insurance premiums by payers specified in paragraphs. 9 clause 1 art. 427 of the Tax Code of the Russian Federation" to section. 1;
12. Appendix 9 “Information necessary for applying the insurance premium rate established in paragraph. 2 pp. 2 p. 2 art. 425 (paragraph 2, paragraph 2, article 426) of the Tax Code of the Russian Federation” to section. 1;
13. Appendix 10 “Information required for applying the provisions of paragraphs. 1 clause 3 art. 422 of the Tax Code of the Russian Federation by organizations making payments and other rewards in favor of students in professional educational organizations, educational organizations of higher education in full-time education for activities carried out in a student detachment (included in the federal or regional register of youth and children's associations enjoying state support) according to labor contracts or under civil contracts, the subject of which is the performance of work and (or) the provision of services” to Section. 1;
14. Section 2 “Summary data on the obligations of insurance premium payers of heads of peasant (farm) farms”;
15. Appendix 1 “Calculation of the amounts of insurance premiums payable for the head and members of a peasant (farm) farm” to section. 2;
16. Section 3 “Personalized information about insured persons.”

Calculation pages are numbered consecutively starting from the title page, regardless of the presence and number of sections to be filled out. In this case, the page number indicator, which has three familiar places, is written as follows: for the first page - “001”, for the 13th - “013”.

note

It is mandatory to submit a title page, section. 1, subsection 1.1 and 1.2 of appendix 1 to section. 1, appendix 2 to section. 1 and sec. 3. The remaining sections, subsections and appendices are included in the calculation if the employer made appropriate payments or calculated insurance premiums at reduced rates.

As a general rule, the following are not allowed:

• correcting errors by corrective or other similar means;
• double-sided printing of calculations on paper;
• binding calculation sheets, leading to paper damage.

note

If any indicator is missing, quantitative and total indicators are filled in with the value “0”. In other cases, a dash is placed in all familiar places in the corresponding field.

The calculation is completed on the basis of accounting data for income accrued and paid to individuals. All values ​​of cost indicators reflected in Section. 1 - 3, appendices 1 - 10 to section. 1, appendix 1 to section. 2 calculations are indicated in rubles and kopecks.

Title page

The title page is filled out by all employers without exception.

In the table we provided information on filling out individual fields of the title page, and also gave some explanations and compared the new calculation with previously valid forms.

Field	Filling procedure	Note
TIN and checkpoint of the organization	Considering that the area for filling out the TIN contains 12 cells, and the TIN consists of 10 characters, a dash must be entered in the last two cells
Correction number	In the primary calculation for the billing (reporting) period, the value “0-” is indicated, and in the updated calculation for the corresponding billing (reporting) period - the adjustment number (for example, “1-”, etc.)	Previously, in forms RSV-1 and 4-FSS, this field indicated: -value “000”; - correction number “001”
Settlement (reporting) period (code)	The code defining the settlement (reporting) period is entered in accordance with Appendix 3 to the Procedure: - “21” - I quarter; - “31” - half a year; - “33” - nine months; - “34” - year; - “51” - I quarter during reorganization (liquidation) of the organization; - “52” - half a year during the reorganization (liquidation) of the organization; - “53” - nine months during the reorganization (liquidation) of the organization; - “90” - year during reorganization (liquidation) of the organization	Previously, in forms RSV-1 and 4-FSS, this field contained the following values: - “3” - I quarter; - “6” - half a year; - “9” - nine months; - “0” - year
Calendar year for which the calculation for the reporting period is presented
Code of the tax authority to which the calculation is submitted
By location (registration) (code)	The code is indicated in accordance with Appendix 4 to the Procedure: - “214” - at the location of the Russian organization;
	- “217” - at the place of registration of the legal successor of the Russian organization; - “222” - at the place of registration of the Russian organization at the location of the separate division
Name of the organization or separate division	If there is no name of a separate division, the name of the organization is indicated
Code of economic activity according to OKVED 2	From July 11, 2016, for the purposes of state registration of legal entities, OKVED 2 OK 029–2014 (NACE Rev. 2), approved by Rosstandart Order No. 14-st dated January 31, 2014, is used (Letter of the Federal Tax Service of the Russian Federation dated June 24, 2016 No. GD-4-14/ 11306@)
Form of reorganization (liquidation) (code)	The reorganization (liquidation) code is indicated in accordance with Appendix 2 to the Procedure: - “1” - transformation; - “2” - merger; - “3” - separation; - “4” - selection; - “5” - accession; - “6” - separation with simultaneous joining; - “7” - selection with simultaneous addition; - “0” - liquidation
The calculation is drawn up on ______ pages with supporting documents attached or copies thereof on ______ sheets	The number of calculation pages and sheets of supporting documents depends, in particular, on whether the employer has the right to apply reduced insurance premium rates. Separate appendices provide calculations of compliance with the conditions for applying the reduced tariff, as well as other necessary information.

For your information

On the title page of the new form there are no fields “Average headcount” and “Number of insured”, which were on the title page of the RSV-1 calculation. In the new calculation, the number of employees must be indicated separately for each type of contribution. In addition, there is no “Place for printing” field on the title page, since it is enough to verify it with a signature.

Section 1 “Summary of the obligations of the payer of insurance premiums”

Section 1 contains information on accrued and payable insurance contributions to the budget for compulsory pension, health insurance and compulsory social insurance in case of temporary disability and in connection with maternity.

Let's look at the features of filling out individual lines of this section.

Line number	Filling procedure	Note
010	The OKTMO code of the municipal formation, inter-settlement territory, settlement included in the municipal formation, on the territory of which the reorganized organization was located, is affixed
030 - 033	The amounts of insurance contributions for compulsory pension insurance payable are indicated, which are credited to the budget classification code reflected on line 020	The total amount of contributions for the billing period and the amount of contributions broken down for the last three months are shown
050 - 053	The amounts of insurance premiums for compulsory medical insurance payable are given, which are credited to the budget classification code indicated on line 040	The total amount of contributions for the billing period and the amount of contributions broken down for the last three months are reflected.
070 - 073	The amounts of insurance contributions for compulsory pension insurance at an additional rate are reflected, which are credited to the budget classification code indicated on line 060	The total amount of contributions for the billing period and the amount of contributions broken down for the last three months are indicated.
090 - 093	The amounts of insurance contributions for additional social security are indicated, which are credited to the budget classification code reflected on line 080	The total amount of contributions for the billing period and the amount of contributions broken down for the last three months are given.
110	The amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is fixed, subject to payment to the budget for the billing (reporting) period in accordance with Art. 431 Tax Code of the Russian Federation
111 - 113	The amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, calculated for payment to the budget for the last three months of the billing (reporting) period, are credited to the budget classification code indicated on line 100
120	The amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the billing (reporting) period is reflected in accordance with Art. 431 Tax Code of the Russian Federation	Simultaneous filling of lines 110 and 120 is not allowed
121 - 123	The amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity for the last three months of the billing (reporting) period is indicated.	Simultaneous filling of lines 111 and 121, 112 and 122, 113 and 123 is not allowed

Appendices to section 1
Annex 1 consists of several subsections.

Subsection number and name	Filling Features
1.1 “Calculation of the amounts of insurance contributions for compulsory pension insurance”	Filled out by all payers making payments and other
1.2 “Calculation of insurance premiums for compulsory health insurance”	remuneration to individuals insured in the system of compulsory pension and health insurance
1.3 “Calculation of the amounts of insurance contributions for compulsory pension insurance at an additional rate for certain categories of insurance premium payers specified in Art. 428 Tax Code of the Russian Federation"	Filled out by payers only on the condition that they make payments to individuals specified in Art. 428 and 429 of the Tax Code of the Russian Federation, respectively
1.4 “Calculation of the amounts of insurance contributions for additional social security of flight crew members of civil aviation aircraft, as well as for certain categories of employees of coal industry organizations”

In each subsection it is necessary to indicate the number of individuals for whose payments insurance premiums are accrued.

When filling out line 001 of Appendix 1, you must reflect the tariff code in accordance with the tariff codes of insurance premium payers in accordance with Appendix 5 to the Procedure.

Code	Name
01	Payers of insurance premiums who are on the general taxation system and apply the basic tariff of insurance premiums
02	Payers of insurance premiums who are on a simplified taxation system and apply the basic tariff of insurance premiums
03	Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic tariff of insurance premiums
…	…
08	Payers of insurance premiums who apply a simplified taxation system and whose main type of economic activity is specified in paragraphs. 5 p. 1 art. 427 Tax Code of the Russian Federation
09	Payers of insurance premiums who pay UTII for certain types of activities and have a license for pharmaceutical activities - in relation to payments and remunerations made to individuals who have the right to engage in pharmaceutical activities or are allowed to carry them out
…	…
14	Payers of insurance premiums who received the status of participant in a free economic zone in accordance with Federal Law No. 377-FZ dated November 29, 2014 “On the development of the Crimean Federal District and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol”
15	Payers of insurance premiums who have received the status of resident of a territory of rapid socio-economic development in accordance with Federal Law dated December 29, 2014 No. 473-FZ “On territories of rapid socio-economic development in the Russian Federation”
16	Payers of insurance premiums who have received the status of resident of the free port of Vladivostok in accordance with Federal Law dated July 13, 2015 No. 212-FZ “On the free port of Vladivostok”
21	Payers of insurance premiums paying insurance premiums at additional rates established by clause 1 of Art. 428 Tax Code of the Russian Federation
22	Payers of insurance premiums paying insurance premiums at additional rates established by clause 2 of Art. 428 Tax Code of the Russian Federation
23 - 27	Payers of insurance premiums paying insurance premiums at additional rates established by clause 3 of Art. 428 of the Tax Code of the Russian Federation, when establishing the class of working conditions: - dangerous, subclass 4; - harmful, subclass 3.4; - harmful, subclass 3.3; - harmful, subclass 3.2; - harmful, subclass 3.1
28 - 29	Payers of insurance premiums paying insurance premiums for additional social security specified in clauses 1 and 2 of Art. 429 Tax Code of the Russian Federation

What to do if the payer of insurance premiums applied more than one tariff during the billing (reporting) period? In this situation, the calculation includes as many appendices 21 to section. 1 (or as many separate subsections of Appendix 1 to Section 1), how many tariffs were applied during the billing (reporting) period. In this case, payer tariff codes “21” - “29” are not used to fill out line 2001 of Appendix 21.

IN Appendix 2 provides a calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity based on the amounts of payments and other remunerations made in favor of individuals who are insured persons in the compulsory social insurance system. In this case, the following values ​​are indicated as a payment indicator:

“1” - direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the insured person;

“2” is a credit system of insurance payments for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund.

note

Line 090 shows the amounts of insurance premiums payable to the budget, or the amount of excess of the expenses incurred by the payer for the payment of insurance coverage in case of temporary disability and in connection with maternity over the calculated insurance premiums for this type of insurance, indicating the corresponding attribute from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

When filling out line 090 the following values ​​are given:

“1” - if the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are reflected, subject to payment to the budget;

“2” - if the amount of excess of expenses incurred by the payer for the payment of insurance coverage over the calculated insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is recorded.

IN Appendix 3 expenses incurred by the payer of insurance contributions for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity are reflected. This application contains information that was previously presented in Table 2 of Form 4-FSS.

IN Appendix 4 expenses incurred by the payer for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity are indicated in an amount in excess of that established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget.

Applications 5 - 10 are filled out by those employers who have the right to apply reduced insurance premium rates. These appendices provide calculations of compliance with the conditions for applying reduced tariffs, and also reflect other necessary information.

Section 2 “Summary data on the obligations of insurance premium payers - heads of peasant (farm) farms”

This section is filled out only by peasant (farm) households.

Section 3 “Personalized information about insured persons”

This section of the form is filled out by payers of insurance premiums for all insured persons for the last three months of the billing (reporting) period, including those in whose favor payments and other remunerations were accrued in the reporting period within the framework of labor relations and civil contracts.

In particular, in Sect. 3 must be specified:

• TIN, SNILS, full name, date of birth, numeric code of the country of which the insured person is a citizen, numeric gender code, code of the type of identification document of an individual (in accordance with Appendix 6 to the Procedure);
• sign of an insured person in the system of compulsory pension, medical, social insurance;
• category code of the insured person in accordance with Appendix 8 to the Procedure (for example, “NR”, “VZHNR”);
• information on the amount of payments and other remuneration calculated in favor of an individual, as well as information on accrued insurance contributions for compulsory pension insurance. In this case, it is necessary to specify in detail the amounts of accrued payments and remunerations with a separate indication of payments under civil contracts.

How is the updated calculation of insurance premiums presented?

If the employer discovers in the calculation submitted to the tax office the fact that information is not reflected or is incompletely reflected, as well as errors leading to an underestimation of the amount of insurance premiums payable, the payer is obliged to make the necessary changes to the calculation and submit an updated calculation to the tax authority. The procedure for submitting updated calculations is prescribed in Art. 81 Tax Code of the Russian Federation.

note

When recalculating the amounts of insurance premiums during the period of an error (distortion), the updated calculations are submitted to the tax authority in the form that was in force in the settlement (reporting) period for which the recalculation of the amounts of insurance premiums is made.

If the detected errors did not lead to an underestimation of the amount of insurance premiums payable, submitting an updated calculation is the right and not the obligation of the payer.

The following should be included in the adjusted calculation:

• sections of the calculation and appendices to them, which were previously submitted by the payer to the tax authority (with the exception of Section 3 “Personalized information about insured persons”), taking into account the amendments made to them;
• other sections of the calculation and appendices to them in case of amendments (additions) to them;
• Section 3 “Personalized information about insured persons” for those individuals in respect of whom changes (additions) are made.

So, in 2017, organizations and individual entrepreneurs who make payments to individuals will submit calculations of insurance premiums to the tax office. This calculation replaces the usual forms RSV-1 and 4-FSS. A single deadline for submitting calculations has been established - no later than the 30th day of the month following the billing (reporting) period. The calculation contains both sections and appendices that are mandatory for all (title page, section 1, subsections 1.1 and 1.2 of appendix 1 to section 1, appendix 2 to section 1, section 3), and sections, subsections and appendices that are filled out only if the employer made appropriate payments or calculated insurance premiums at reduced rates.

The government of our state is systematically carrying out various reforms, including in the social sphere. One of the acute problems relevant to social insurance benefits is the method of their payment. Back in 2011, a number of regions began an experiment with the payment of benefits, calling the project “Direct Payments”. Subsequently, several more joined them, and from July 2017, there will be 33 entities that switched to direct payments of benefits from the Social Insurance Fund. Direct payments or the FSS credit system, which method is preferable for certain social groups and what benefits can be received directly, about this Our review will tell you.

What is “direct payment” and the types of benefits available to receive from the Social Insurance Fund

The Direct Payment project is improving the system of payment of compulsory social insurance benefits. If in the past the system worked as an “offset scheme”, that is, the employer himself calculated the benefit, paid it, and subsequently returned the money by offset from the Social Insurance Fund. The new program involves the calculation and payment of benefits from the funds of the Social Insurance Fund itself; you can receive money there without contacting the employer. Thus, enterprises do not withdraw funds from circulation, increasing their financial stability.

Employees of enterprises also benefit; in their case, they do not need to wait for the date of payment of wages to receive benefits; the Social Insurance Fund is obliged to pay the citizen within 10 days after the application. And there can be no cases of evasion of benefits by the employer in this option.

Types of benefits paid directly to the Social Insurance Fund:

• maternity and pregnancy benefits;
• temporary disability;
• a one-time payment upon registration at an antenatal clinic in early pregnancy;
• a benefit paid monthly while the mother takes care of her offspring until he reaches one and a half years old;
• compensation for an additional four days of leave to care for a disabled child for a parent.

When receiving money by direct payment, the citizen indicates the delivery method:

• Postal transfer;
• crediting to a bank account.

As already mentioned, the Social Insurance Fund is obliged to transfer benefits within 10 days from the date of the first application, and each subsequent monthly payment is made from the 1st to the 15th of the current month.

Disadvantages of the "credit system"

Our state inherited the credit system of benefit payments from the Soviet Union. But in those days it was effective and could not include the disadvantages that arise in modern realities. The irresponsible approach of many employers to the payment of state-guaranteed benefits forced the Social Insurance Fund to come up with direct payments. The rights of citizens to receive cash payments through an employer may be violated in the following cases:

• stopping the functioning of the organization in case of bankruptcy;
• lack of sufficient money in the account for payment (relevant for small enterprises when several employees go on maternity leave at once);
• hiding the leader from law enforcement agencies;
• refusal of the company for any reason;
• there is a court decision on payment, but there is a lack of funds in the accounts.

Therefore, the new system of direct payments is superior to the old one, since in this case the benefit will definitely be issued, and the risks of being left without money are eliminated. It should be remembered that if the employer refuses to pay, the right to receive it can only be obtained through the court, and this is a labor-intensive and time-consuming process.

Advantages of "direct payments"

Considering the fact that all regions are gradually transferring to direct payments, it is worth talking about their advantages:

• accrual of the full amount due, without deception;
• receiving funds regardless of the economic condition of the organization in which you work;
• choosing a convenient option for receiving;
• absence of a conflict situation when communicating with the employer;
• 100% receipt of benefits.

Residents of the following regions have already appreciated the positive aspects of direct payments:

1. Nizhny Novgorod Region.
2. Karachay-Cherkess Republic.
3. Novgorod region.
4. Astrakhan region.
5. Novosibirsk region.
6. Tambov Region.
7. Kurgan region.
8. Samara Region.
9. Belgorod region.
10. Rostov region.
11. Bryansk region.
12. Kaliningrad region.
13. Kaluga region.
14. Lipetsk region.
15. Ulyanovsk region.
16. Khabarovsk region.
17. The Republic of Mordovia.
18. Republic of Tatarstan.
19. Republic of Crimea.
20. city ​​of Sevastopol.

Judging by the experience of these federal subjects, direct payments are an extremely effective option for receiving social benefits. It was after positive feedback from citizens receiving benefits directly from the Social Insurance Fund that the decision was made to switch to direct payments nationwide.

Insurance services (FSS) decided to introduce their own reforms to the collection of insurance premiums, which were announced back in 2011. The FSS pilot project involves making direct payments from the fund directly to employees. The government supported the bill, and it reached the masses. The list of regions covered by the pilot project is determined by the state. What is the FSS pilot project?

The bill implies changes in payments. This is maternity leave, the birth of a child. Now it will be not the employer who will pay, but the Social Insurance Fund.

Before making direct payments, all data of the employee (officially employed) is entered into the Social Insurance Fund database. This will help ensure uninterrupted payments to needy citizens.

Naturally, there are risks. To test how effective this project will be, test regions were selected.

The FSS pilot project will primarily affect citizens who work under a contract, employers themselves and health care institutions. Business employers, as before, will pay insurance premiums in full without reducing their payments. Among other things, the sick leave form has changed.

How does this project work? If an employee gets sick, the Social Insurance Fund, bypassing the employer, directly transfers funds to his open account or sends a money transfer.

See also explanations about the FSS pilot project in the video:

Category of citizens and payments falling under the pilot project

Citizens who are employed can apply for direct payments from the Social Insurance Fund. People can count on payments for the following types of benefits:

• In case of temporary disability.
• For pregnancy and childbirth.
• Payments are made upon the birth of a child.
• Sick leave is paid for injuries at work.

The system for paying insurance premiums has changed for employers. Each employer is obliged to register its employees (register them officially) and, accordingly, pay insurance premiums for them. The new insurance system means that the employer pays contributions in two types of compulsory insurance:

• Compulsory insurance in case of temporary disability in connection with maternity and childhood.
• Compulsory insurance against accidents and occupational diseases.

The system allows people who were injured at work or simply went on sick leave to take advantage of direct payments. There is a guarantee that the state will pay the money owed in full. The FSS pilot project works for people, providing the necessary assistance on time.

Of course, employers, as before, are forced to bear the costs of paying insurance contributions to the Social Insurance Fund. Since 2016, citizens who present the necessary documents can count on direct payments. If one of the following situations occurs, you can hope for direct payments:

• Temporary incapacity for work due to a health condition that does not allow full engagement in professional activities.
• In case of pregnancy and childbirth.
• One-time assistance to women registered in the early stages of pregnancy.
• One-time assistance at the birth of a baby.
• A benefit for one of the parents who care for a child up to one and a half years old.
• Payment of vacation pay, which can be either regular or additional. If an employee needs to undergo sanatorium-resort treatment after an accident, all days of stay in the sanatorium, as well as round-trip travel, are paid for.

Which regions are participating in the pilot project for direct payments?

The following regions are currently participating in the pilot project (in alphabetical order):

• Astrakhan region;
• Belgorod region;
• Bryansk region;
• Karachay-Cherkess Republic;
• Nizhny Novgorod Region;
• Kurgan region;
• Novgorod region;
• Novosibirsk region;
• Kaliningrad region;
• Kaluga region;
• Crimea;
• Lipetsk region;
• Mordovia;
• Rostov region;
• Samara Region;
• Sevastopol;
• Tambov Region;
• Tatarstan;
• Ulyanovsk region;
• Khabarovsk region.

Pilot project in 2017 and beyond

• Adygea;
• Altai;
• Altai region;
• Amur region;
• Buryatia;
• Vologda Region;
• Jewish Autonomous Region;
• Kalmykia;
• Magadan Region;
• Primorsky Krai;
• Omsk region;
• Oryol Region;
• Tomsk region.

• Transbaikal region;
• Volgograd region;
• Vladimir region;
• Voronezh region;
• Ivanovo region;
• Kirov region;
• Kemerovo region;
• Kostroma region;
• Kursk region;
• Ryazan Oblast;
• Smolensk region;
• Tver region;
• Yakutia.

• Arhangelsk region;
• Dagestan;
• Ingushetia;
• Kabardino-Balkaria;
• Karelia;
• Komi;
• North Ossetia;
• Tula region;
• Khakassia;
• Udmurtia;
• Chechnya;
• Chuvashia;
• Yaroslavl region.

Benefits of the pilot project

Undoubtedly, the FSS pilot project has shown during its existence how effective it is.

The project was developed for citizens registered for work and having an employment contract. That is, for people registered in all states. structures “in white”. In this case, the employee can be sure that he will receive all the due payments, since in this case there are no intermediaries, and the social insurance fund itself directly handles accruals and payments.

Direct payments from the Social Insurance Fund show the transparency of the transaction: no one except the fund and the employee is involved in this process.

The bill provides assistance to an honest and conscientious employer in terms of accruing sick leave and payments.

The pioneers of the pilot project were two regions of the Russian Federation - Karachay-Cherkessia and the Nizhny Novgorod region, and subjects were added every year. By 2019, it is planned to introduce a new bill in the remaining subjects of the Federation.

A pilot project operating in a specific region does not in any way affect the employee registration procedure. At the place of work, the employee writes an application and provides a ballot and all necessary documents. If all the documents required by the FSS inspectors are available, the application is accepted. After signing the application, the employer is obliged to transfer all these documents to the Social Insurance Fund with an inventory. After this, inspectors carry out accruals and due payments.

In case of illness or maternity, the employee is paid allowance.

Essentially, a benefit is an insurance payment. In this case, the employer is the policyholder the insured person.

When an insured event occurs - illness or maternity, the employee receives social benefit or, in other words, insurance. The benefit amount is partially or fully paid from the social insurance fund (SIF).

There are currently two insurance payment mechanisms:

1. credit system;
2. direct payments.

The employer first independently calculates the amount of social benefits, and then pays it to the employee from his own funds.

Due to the fact that the employer is obliged to pay monthly insurance premiums in case of VNII, he has the right to compensation for the costs of paying benefits.

To compensate for expenses when test system The policyholder has the following options.

• Test
• Refund

For reimbursement of expenses The following documents must be submitted to the social insurance fund.

1. Supporting documents

In our opinion, the main flaw The offset system is an independent calculation by the employer of the amount of social benefits, and then payment of them from his own funds. At the same time, the process of reimbursement of expenses incurred is quite lengthy.

If social insurance employees discover errors in calculating the amount of benefits, the employer may assess additional insurance premiums, penalties and fines.

Legislators have developed a mechanism for direct payments to pay benefits to employees directly pilot project FSS.

The pilot project does not operate everywhere, but only in some regions of the Russian Federation. Those registered in such a subject automatically participate in the pilot project:

• organizations;

An employer participating in the FSS pilot project should take into account the following: peculiarities.

1. No need to count and pay
2. in full
3. Need to get from employee statement And documentation for payment of benefits and convey information in the FSS.
4. cannot be counted reimburse from the fund's budget.

The money is transferred by the fund to the employee’s bank account specified in the application, or by postal order.

Thus, the employer participating in the pilot project only needs to submit a package of documents to the fund.

The employer, no later than 5 days from the date of receipt of the application and documents from the employee, must transfer them to his social insurance department along with the inventory. The list of documents depends on the type of payment.

	Type of benefit	List of required documents
	For temporary disability	Certificate of incapacity for work
	For pregnancy and childbirth
	For women registered in the early stages of pregnancy
	At the birth of a child	Certificate from the other parent’s place of work stating that he does not receive benefits If the parents are divorced, a divorce certificate and a certificate confirming cohabitation with the child
	Caring for a child until he reaches the age of 1.5 years

A package of documents for payment of benefits can be submitted in two ways:

1. inventory;

A pilot project participant can choose any method of submitting documents if the average number of employees does not exceed 25 people. If the number of employees more than 25 people electronic form.

Please note that the FSS pilot project is provided for five types of benefits:

• for pregnancy and childbirth;
• women who registered in the early stages of pregnancy;
• at the birth of a child;
• for child care until he reaches the age of 1.5 years.

For other payments, for example, when paying for additional days off to care for a disabled child, the policyholder pays, as before, from his own funds. But these expenses cannot be counted against the payment of insurance premiums; they can only be reimbursed from the Social Insurance Fund budget.

• Electronic sick leave

In case of illness or maternity, the employee is paid allowance.

Essentially, a benefit is an insurance payment. In this case, the employer is the policyholder, since by paying contributions to the Social Insurance Fund for cases of temporary disability and maternity, he insures the employee. The employee is accordingly the insured person.

When an insured event occurs - illness or maternity, the employee receives social benefit or, in other words, insurance. The benefit amount is partially or fully paid from the social insurance fund (SIF).

There are currently two insurance payment mechanisms:

1. credit system;
2. direct payments.

Credit system for payment of benefits

The employer first independently calculates the amount of social benefits, and then pays it to the employee from his own funds.

Due to the fact that the employer is obliged to pay monthly insurance premiums in case of VNII, he has the right to compensation for the costs of paying benefits.

To compensate for expenses when test system The policyholder has the following options.

• Test expenses incurred for social benefits to repay the insurance premiums accrued in the corresponding period for VNiM.
• Refund from social insurance of expenses incurred, if the cost of paying for sick leave and other benefits exceeds the amount of accrued contributions.

For reimbursement of expenses The following documents must be submitted to the social insurance fund.

1. Statement
2. Help-calculation
3. Breakdown of expenses
4. Supporting documents

In our opinion, the main flaw The offset system is an independent calculation by the employer of the amount of social benefits, and then payment of them from his own funds. At the same time, the process of reimbursement of expenses incurred is quite lengthy.

Direct payments or pilot project

Legislators have developed a mechanism for direct payments to pay benefits to employees directly, and not through the employer. This mechanism is called pilot project FSS.

The pilot project does not operate everywhere, but only in some regions of the Russian Federation. Those registered in such a subject automatically participate in the pilot project:

• organizations;
• separate divisions that independently pay salaries to employees.

An employer participating in the FSS pilot project should take into account the following: peculiarities.

1. No need to count and pay workers some social benefits. They are paid directly by the FSS to insured persons.
2. It is necessary to pay insurance premiums for VNiM in in full, without reducing the amount of benefits costs.
3. Need to get from employee statement And documentation for payment of benefits and convey information in the FSS.
4. You must still pay at your own expense for the first three days of sick leave.
5. You must pay at your own expense for additional days off to care for a disabled child, funeral benefits and expenses to reduce injuries. These amounts cannot be counted to pay insurance premiums, you can only reimburse from the fund's budget.
6. It has become easier to fill out form 4-FSS and calculate insurance premiums. The reports do not need to include data on social benefits.

What should the employee and employer do with direct payments?

Step 1.	The employee must submit to the employer a completed application accompanied by supporting documents.
Step 2.	The employer must submit this application and the documents necessary to receive social benefits to the Social Insurance Fund within 5 calendar days.
Step 3.	As a general rule, the social insurance fund has 10 calendar days to make a decision and pay benefits.

The money is transferred by the fund to the employee’s bank account specified in the application, or by postal order.

Thus, the employer participating in the pilot project only needs to submit a package of documents to the fund.

Please note that the FSS pilot project is provided for five types of benefits:

• for temporary disability;
• for pregnancy and childbirth;
• women who registered in the early stages of pregnancy;
• at the birth of a child;
• for child care until he reaches the age of 1.5 years.

For other payments, for example, when paying for additional days off to care for a disabled child, the policyholder pays, as before, from his own funds. But these expenses cannot be counted against the payment of insurance premiums; they can only be reimbursed from the Social Insurance Fund budget.

• Electronic sick leave
• What reports must policyholders submit?
• How to pay insurance premiums for VNIM cases
• Electronic submission of the register of information to the FSS
• List of subjects participating in the FSS pilot project