Help calculation and breakdown of expenses download form. Accounting certificate (certificate-calculation)

To reimburse expenses for benefits for periods starting from 2017, the company needs to submit two new documents to the Social Insurance Fund: a certificate of calculation and a breakdown of expenses. How to compile them and where to submit them - to the tax office or to the fund?

Note. The Ministry of Labor provided an updated list of documents that are needed to reimburse the costs of benefits in order No. 585n dated October 28, 2016

From January 1, control over contributions for compulsory insurance in case of temporary disability and in connection with maternity passed to the Federal Tax Service. But the FSS remains responsible for checking the expenditure part of this type of insurance. Moreover, both for periods before January 1, 2017, and for insured events that occurred after this date.

Where to go and what documents to submit

In all cases, you must still apply for compensation to the Social Insurance Fund. What documents to submit depends on the period for which you want to reimburse the costs of paying benefits.

If benefits were paid before January 1, 2017

If a company applies for reimbursement of expenses that it incurred before January 1, the old scheme applies.

In order to reimburse the excess of expenses for payment of benefits over accrued contributions, you must submit papers to the Social Insurance Fund according to the old list (in accordance with the appendix to the order of the Ministry of Health and Social Development of December 4, 2009 No. 951n in the old version).

application for reimbursement (there was no official form; each regional branch of the Social Insurance Fund developed its own form);
calculation of 4-FSS;
copies of documents that confirm the validity and correctness of expenses for compulsory social insurance. These include certificates of incapacity for work for sick leave and maternity leave and calculations of the amounts of payments for these benefits; certificates from the antenatal clinic, child birth certificate, etc. - for other types of benefits.

The Fund must transfer the money to the organization’s current account within 10 calendar days from the date of submission of these documents (Part 3 of Article 4.6 Federal Law dated December 29, 2006 No. 255-FZ).

Note! The fund will not return money without verification.

In practice, the FSS does not allocate money without an inspection (desk or unscheduled documentary). As part of this audit, the company must submit additional documents, which will confirm the validity of the assignment and payment of benefits (Part 4, Article 4.6 of Law No. 255-FZ).

The fund makes a decision on the allocation of funds based on the results of the audit.

The period of the desk audit cannot exceed three months from the day the 4-FSS calculation and application were submitted (Part 2 of Article 34 of the Federal Law of July 24, 2009 No. 212-FZ).

Exit - two months from the day the fund made a decision on her appointment (Part 11, Article 35 of Law No. 212-FZ).

The overexpenditure that occurred as of January 1, 2017 must be taken back to the Social Insurance Fund. It cannot be counted towards the payment of contributions to the Federal Tax Service in 2017 (perhaps something will change, but for now it is so).

If benefits were paid after January 1, 2017

Note. To reimburse benefits for 2017, submit a statement of calculation and breakdown of expenses with your application.

If a company applies for compensation for insured events that occurred after January 1, it must submit new documents (FSS letter dated December 7, 2016 No. 02-09-11/04-03-27029):

application for the allocation of necessary funds for insurance payments according to the approved form;
certificate of calculation (Appendix 1 to the application for the allocation of the necessary funds for payment insurance coverage);
decoding of expenses for compulsory social insurance and expenses due to interbudgetary transfers from federal budget(Appendix 2 to the application).

Companies submit a statement of payment only when they receive money for periods starting from January 1, 2017. Please indicate the amount:

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

Why was it necessary to introduce new forms?

Note! The new contribution calculation is not suitable for reimbursement of expenses from the Social Insurance Fund

All these documents appeared due to the fact that in the new calculation, which organizations will begin submitting to the Federal Tax Service in the first quarter of 2017, there is no information for compensation.

In particular, the amounts of incoming and outgoing balances (debt owed by the policyholder or fund) that must be taken into account.

There is also no opportunity to submit calculations for insurance premiums to the Federal Tax Service in the middle of the quarter.

In fact, the calculation certificate and breakdown of expenses is a piece of section 1 from the old form 4-FSS.

Can expenses be offset against future payments?

In 2017, in regions that are not included in the pilot areas, it will remain possible to offset expenses against upcoming contribution payments. But only after the fund confirms these expenses.

How would this happen?

The company will indicate the assigned benefits in the new contribution calculation.

The Federal Tax Service will transfer the data on benefits to the fund (no later than five days from the day they received the calculation in electronic form and no later than 10 days from the day it was received on paper).

Based on this information, the FSS will conduct an inspection. Fund specialists will either confirm the expenses or refuse credit.

In any case, the fund will communicate its decision to tax office within three days from the date of its entry into force.

If the Social Insurance Fund confirms the expenses and their amount exceeds the contributions, the fund will return the difference or the Federal Tax Service will count it against future payments.

This procedure will remain in place until all regions switch to direct payments of benefits from the fund.

What is the procedure for contributions for injuries?

Note. The procedure by which the fund reimburses expenses for injuries has not changed since January 1.

For this type of insurance, there are few checks in connection with compensation. Basically, all companies use the offset principle.

It has been applied since the first quarter of 2017. Only .

How to Reimburse Benefit Costs in 2017

1. If you are applying for reimbursement of expenses for sick leave and maternity benefits for periods before January 1, 2017, submit an application using the form recommended in your region. And the calculation of 4-FSS according to the form that was valid until 2017.
In the same manner, reimburse the costs of injury contributions.

2. If you are applying for reimbursement of expenses for sick leave and maternity benefits for periods starting from January 1, 2017, submit an application using the approved form. And instead of 4-FSS - a new certificate of calculation and breakdown of expenses.
For contributions for injuries, the procedure remains the same, but instead of the old form 4-FSS, submit its new form.

In 2018, 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 2018 and the necessary explanations are in this article.

Help-calculation FSS 2018: form (download)

Pension, medical and social contributions are controlled by the Federal Tax Service, not the funds. However, issues of reimbursement of benefits costs, as before, are dealt with by the FSS. The procedure for reimbursement of expenses has changed radically; henceforth, companies are no longer required to submit the old volumetric calculation 4-FSS to the 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.

You can download the form and a sample of filling out the FSS 2018 calculation certificate using the links below.

The calculation form for the Social Insurance Fund reimbursement in 2018 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.

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.

Attention! The company has the right not to use the forms modified by the fund, but to draw up a statement of calculation according to the letter of the Social Insurance Fund dated December 7, 2016 No. 02-09-11/04-03-27029. They must accept it.

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 2018

How to fill out a statement of calculation in the Social Insurance Fund in 2018 (sample)

The calculation certificate must include indicators for 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 2018 must be reflected in line 16 of the “Amount” column.

Decoding of expenses in the Social Insurance Fund sample 2018

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.

To receive reimbursement of compulsory social insurance expenses from the Social Insurance Fund, the accountant needs to fill out a calculation certificate. We have done detailed instructions, how to fill out a certificate of calculation in the Social Insurance Fund in 2019, a sample of filling out this document with a breakdown of expenses and a certificate form.

Calculation certificate for compensation from the Social Insurance Fund in 2019: form

A calculation certificate for receiving reimbursement of expenses for compulsory social insurance from the Social Insurance Fund in 2019 is submitted in the form recommended in the letter of the Social Insurance Fund of the Russian Federation dated December 7, 2016 N 02-09-11/04-03-27029.

The calculation certificate is a new document, but its content is identical to Table 1 of Section 1 of Form 4-FSS, which policyholders submitted before 2017. Therefore, if an accountant has previously received compensation from the Social Insurance Fund, the contents of the calculation certificate will be familiar to him.

Sample of filling out a certificate of calculation for reimbursement of expenses to the Social Insurance Fund in 2019

Now let’s look at a sample of filling out a calculation certificate (FSS 2019). When submitting a certificate for reimbursement of benefits expenses in 2018, you must fill out:

Important! The remaining lines of the calculation certificate for the Federal Social Insurance Fund of the Russian Federation are filled out if the appropriate information for filling them out is available.

Look at a sample of filling out a certificate of calculation for reimbursement of expenses from the Federal Social Insurance Fund of the Russian Federation in 2019.

What documents need to be submitted to the FSS of the Russian Federation along with a certificate

In 2019, in order to receive reimbursement from the Federal Social Insurance Fund of the Russian Federation for expenses on compulsory social insurance, the company must submit:

The forms of these documents are given in the letter of the Federal Social Insurance Fund of the Russian Federation dated December 7, 2016 No. 02-09-11/04-03-27029. But the above list is not exhaustive; when checking, the FSS of the Russian Federation may, at its discretion, request other documents.

This is what a sample application for the allocation of funds looks like.

Decoding of expenses in the Social Insurance Fund: sample 2019

We have already shown how to fill out a calculation certificate, but now look at a sample breakdown of expenses in the Social Insurance Fund in 2019.

The decryption form is Appendix 2 to the FSS letter dated 12/07/16 No. 02-09-11/04-03-27029. It is very similar to table No. 2 to the old form 4-FSS.

In the transcript, describe the benefits by type. For example, due to the employee’s incapacity for work, maternity, children’s, etc. When you fill out all the lines, check that the amount in the “Total” field is equal to the amount in line 12 of the calculation certificate.

As part of the package of documents presented by the policyholder to cover the difference that exceeds the accrued OSS contributions, the policyholder must fill out and submit a calculation certificate to the Social Insurance Fund. Let's consider what kind of document this is, what information it carries, and in what form it should be executed in the current reporting period.

Social Insurance Fund: structuring benefits

Where it doesn't work pilot project FSS, payment of benefits in case of temporary disability and maternity is made by insurers both from their own funds (for the first three days of illness) and from the Social Insurance Fund (for the remaining days of illness and for other types of benefits, including pregnancy and childbirth).

The insurer, having paid the employee the total amount of accrual on the certificate of incapacity for work, reduces the amount of transferred insurance premiums by the part paid from the Social Insurance Fund. However, in cases where the costs of paying social insurance benefits for the reporting period exceed the accrued amounts of insurance premiums, the policyholder has the right to apply to the Fund for reimbursement of the funds paid (clause 2, 9 of Article 431 of the Tax Code of the Russian Federation, clauses 1, 2, 3 Article 4.6 of Law No. 255-FZ), providing Required documents.

The excess of hospital benefits payments over the amount of insurance premiums is reflected by the policyholder in line 120 “Calculation of insurance premiums” of the corresponding reporting period. Expenses are shown in Appendix 3 to Section 1 of the same Calculation. The Federal Tax Service Inspectorate, having received the Calculation, transfers the received information to the Social Insurance Fund.

FSS help: what is it?

The FSS calculation certificate is an information and settlement document, similar in structure to the 4-FSS report, which was submitted by policyholders until 2017 (in a certain part it duplicates Table 1 of Section 1 of the previous report and is similar to it in terms of filling out). The certificate contains information about all benefit payments and contributions made during the reporting period.

The FSS certificate is not an independent report, and has the status of an appendix to the main document - an application for the allocation of funds to pay security to insured persons. It is presented when applying for a refund for periods starting from 01/01/2017 (for earlier periods you can submit Calculation 4-FSS).

The form and principle for filling out the calculation certificate were brought to the attention of policyholders by Letter of the Social Insurance Fund No. 02-09-11/04-03-27029 dated December 7, 2016, according to which, the calculation certificate provided when applying for the allocation of funds must include indicators for the amounts :

debt of the policyholder arising from insurance premiums (FSS) - indicated on the start and end date of the reporting period;

insurance premiums accrued for payment, including indicators for the last three months;

additional accrued insurance premiums;

expenses not accepted for offset;

funds received as reimbursement of expenses incurred to the policyholder from the territorial body of the Social Insurance Fund;

insurance premiums returned (offset) to the policyholder as overpaid (collected);

funds spent by the policyholder for the purposes of compulsory social insurance (including indicators for the last three months);

insurance premiums paid by the policyholder (including in the last three months);

debt written off from the policyholder.

For example, the policyholder accrued 15,000 rubles in the 1st quarter. insurance premiums, while in February sick pay was paid in the amount of 10,000 rubles, in March - 7,000 rubles. The certificate will reflect the Fund's debt in the amount of 2,000 rubles. – amount to be reimbursed.

Package of documents

According to Order of the Ministry of Health and Social Development No. 951n dated December 4, 2009, the policyholder submits a set of documents to compensate for the difference in payments made. In order for the documents to be accepted for consideration, and the Social Insurance Fund to make a decision on reimbursement of funds spent by the policyholder on the payment of disability and maternity benefits, it is necessary to provide a package of documents, which includes:

an application completed in the prescribed manner (accepted for consideration only on paper);

Certificate of calculation from the Federal Social Insurance Fund of Russia (2018 sample can be found at the end of the article);

breakdown of expenses incurred at the expense of the Social Insurance Fund (when filling out data, indicate separately for each of the provided types of reimbursable benefits);

photocopies of documents confirming the expenses incurred by the policyholder.

Refund terms

After the policyholder has submitted the necessary documents to the Social Insurance Fund, including a certificate of calculation completed in the prescribed manner, the Fund checks and reviews the applicant’s documents. If there are no violations and all required documents are provided, the Fund makes a positive decision, a copy of which is sent tax authority. The period for allocating funds to the policyholder is 10 calendar days (from the date of provision of the package of documents)

By general rule, after this period, if a positive decision is made, the policyholder must receive compensation. However, this applies only to those cases when, when checking the information reflected in the calculation certificate and other documents, the Fund did not have any questions for the applicant. If, when considering an application for reimbursement of insurance amounts, discrepancies or irregularities in the reporting are identified, the insurer may order an additional inspection (“office” or on-site), and in this case, it will be possible to receive the reimbursed amount only after its official completion (clause 3 and 4, Article 4.6 of Law No. 255-FZ).

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

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.

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

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.