As a rule, companies count the benefits paid towards the payment of insurance premiums to the Federal Tax Service. But there are cases when benefits are reimbursed directly from Social Security. To do this, fill out and submit a calculation certificate to the Federal Social Insurance Fund of Russia.

Where to apply for reimbursement of benefits in 2018

You must apply to the Social Insurance Fund for coverage of expenses incurred. A specific deadline has not been established. But applying for compensation to the fund as quickly as possible is in the interests of the company itself (IP). After all, this is money that can actually be returned and used in future activities.

Based on the results of the audit, the fund’s specialists transmit confirmed data on the overpayment to the tax authorities. Tax inspectors, in turn, transfer money from the budget to the bank details specified by the policyholder.

Features of reimbursement of old amounts from the Social Insurance Fund

If the overpayment occurred after the onset of 2017, in particular in 2018, the application to social insurance is submitted in the form recommended for use in the letter of the Federal Social Insurance Fund of Russia dated December 7, 2016 No. 02-09-11/04-03-27029. It is this form that we will talk about in detail in our article later.

Attention! The Supreme Court determined 3 cases when the Social Insurance Fund will not reimburse expenses. Be sure to look at the article in the magazine "Salary" so as not to waste your time.

If the overpayment already existed on January 1, 2017, an application for a refund is also submitted to social insurance. But for this, form 23-FSS of the Russian Federation is used, approved by order No. 49 dated February 17, 2015.

List of documents for FSS reimbursement 2018

The necessary set of documents for the social insurance fund in order to cover social benefits paid to employees was approved by order of the Ministry of Health and Social Development dated December 4, 2009 No. 951n. These are the following papers:

• application in the form from the letter of the Federal Social Insurance Fund of Russia dated December 7, 2016 No. 02-09-11/04-03-27029;
• copies of supporting documents (relevant for policyholders in respect of whom the fund has decided to initiate an audit).

How to fill out the application itself to the FSS (title page)

The application itself contains the main details of the company (IP) - the policyholder. This:

• full name of the company (full name of the merchant);
• registration number in the fund;
• TIN and checkpoint;
• address.

We remind you that you can download the 2018 application form from the link in our article.

The application is completed with visas of the responsible persons - the director of the company (IP), the chief accountant (if any). Indicate the details of the document on the basis of which the official representative of the policyholder acts.

In the last line, the FSS employee puts the date and signature with the transcript, so just leave it blank and don’t touch it.

How to fill out a calculation certificate - Appendix 1 to the application to the Social Insurance Fund

The form of such a document as a certificate of payment in the Social Insurance Fund is not independent. Let us remind you that this is just one of the attachments to the application to the fund for the allocation of the necessary funds for the payment of insurance coverage.

You can download the form from us - we have provided an empty standard form, as well as a completed 2018 sample.

The calculation certificate is all numbers. The application is a single sheet with a tabular form, repeating the table from the old forms for calculating contributions.

The table is filled out in rubles and kopecks. When filling out, be guided by your accounting data, submitted contribution reports, and bank account statements (if necessary).

In total, the calculation certificate submitted when applying to the fund for compensation includes the following indicators:

the amount of debt of the policyholder (the Social Insurance Fund of the Russian Federation) 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 Federal Social Insurance Fund of the Russian Federation 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.

How to fill out a breakdown of expenses - Appendix 2 to the application to the Social Insurance Fund

The form of such a document as the breakdown of expenses in the Social Insurance Fund is not independent. Like the calculation certificate, this is an appendix to the application to the fund for the allocation of the necessary funds for the payment of insurance coverage.

You can download the application form from us - we have provided an empty standard form, as well as a completed 2018 sample.

Expenses mean expenses for the purposes of compulsory social insurance and expenses through interbudgetary transfers from the federal budget. To put it simply, as a rule, these are actual hospital benefits and payments related to the birth of children. For example:

• maternity benefit;
• a one-time benefit for women registered with medical organizations in the early stages of pregnancy;
• lump sum benefit at the birth of a baby;
• monthly child care allowance - information is provided separately for the first child and the second and subsequent ones.

The information, as in the calculation certificate (you can download the 2018 form from us), is also given in tabular form. And this table is also familiar to experienced accountants from the previous Form 4-FSS.

Following from Appendix 2, with one application to the fund you can claim several payments for reimbursement at once.

Is it necessary to submit calculations of contributions to the Social Insurance Fund?

Reporting on contributions should have been attached to the application for reimbursement of money from the Social Insurance Fund for periods that expired before January 1, 2017 (clause 2 of the Appendix to the order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n). Accordingly, in 2018, as a general rule, no reports are included in the list of documents in the fund.

For periods starting from January 1, 2017, when applying for the allocation of funds, a statement of calculation is submitted (Appendix 1 to the application).

Deadline for reimbursement of funds to the Social Insurance Fund in 2018

So, the organization provided the social insurance fund with all the documents necessary for compensation (including a certificate of calculation as part of a standard application).

After this event, within 10 (ten) calendar days, the applicant company must receive funds to pay benefits. True, there is an exception to this general rule. When considering an application from an insured, the FSS may order an inspection. Then the money can be received only after its completion (clauses 3–4 of Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ).

How does reimbursement of funds from the Social Insurance Fund affect the completion of reports?

Amounts of compensation received from social insurance must be reflected in the calculation of insurance premiums, which is submitted to the Federal Tax Service. Reimbursed amounts should be included in line 080 of Appendix No. 2 of the report form. The data is filled in on a monthly basis with an accrual total.

Participants in the pilot project will naturally never have such a need. Indeed, in the “pilot” regions, all social payments go directly from the fund to the individual recipient. Let us recall that in 2018, the list of participants in the social insurance pilot project included 33 regions of Russia.

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 the Social Insurance pilot project does not operate, 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 funds of the Social Insurance Fund (for the remaining days of illness and for other types of benefits, including including for 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 the necessary 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 to the tax authority. The period for allocating funds to the policyholder is 10 calendar days (from the date of provision of the package of documents)

As a 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).

To receive reimbursement of compulsory social insurance expenses from the Social Insurance Fund, the accountant needs to fill out a calculation certificate. We have made detailed instructions on how to fill out a calculation certificate in the Social Insurance Fund in 2020, 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 2020: form

A certificate of calculation for receiving reimbursement of expenses for compulsory social insurance from the Social Insurance Fund in 2020 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 2020

Now let’s look at a sample of filling out a calculation certificate (FSS 2020). When submitting a certificate for reimbursement of benefits expenses in 2020, 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 2020.

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

In 2020, in order to receive reimbursement from the Federal Social Insurance Fund of the Russian Federation for expenses on compulsory social insurance, a 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.

Explanation of expenses in the Social Insurance Fund: sample 2020

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 2020.

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.

Review of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.

A calculation certificate for reimbursement of benefits from the Social Insurance Fund in 2020 is a mandatory document for reimbursement of benefits from the Social Insurance Fund in Russia. The form, sample and instructions for filling out the document are in our article.

Calculation certificate form for reimbursement of benefits to the Social Insurance Fund in 2020

A calculation certificate is submitted when applying for the allocation of funds for reimbursement of benefits from the social insurance fund for periods starting from January 1, 2020.

Payers of contributions for compulsory insurance in case of temporary disability and in connection with maternity compensate part of the costs of benefits from the funds of the Social Insurance Fund.

There are two options for how to do this:

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

If the second option is preferable for the employer, then a calculation certificate must be submitted to the Social Insurance Fund.

A set of documents for reimbursement of benefits from the Social Insurance Fund

The list of documents provided to the Social Insurance Fund for reimbursement of expenses incurred depends on the benefit.

We remind you that the Social Insurance Fund compensates the employer’s expenses for benefits:

• for temporary disability
• related to the birth of a child (including registration in the early stages of pregnancy)
• for burial

The FSS covers the costs of some benefits in full. For example, maternity benefits, child care benefits up to 1.5 years old, funeral benefits from the Social Insurance Fund.

Sick leave is compensated only starting from the fourth day of the employee’s incapacity for work. The first 3 days are at the expense of the employer.

In accordance with Order of the Ministry of Health and Social Development dated December 4, 2009 No. 951n, the payer of insurance premiums must submit the following set of documents to reimburse expenses for benefits:

• application (approved by Letter of the Federal Social Insurance Fund of Russia dated December 7, 2016 No. 02-09-11/04-03-27029)
• reference-calculation
• breakdown of expenses (Appendix 2 to the FSS letter)
• copies of documents confirming expenses

Application form for compensation of expenses from the Social Insurance Fund download

Download calculation certificate form

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

How to fill out a certificate in 2020: step-by-step instructions

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

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

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

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

Sample of filling out a certificate of calculation for reimbursement of benefits to the Social Insurance Fund in 2020

Below is an example of filling out a certificate for 2020 (it is also called an interim certificate of calculation for the Social Insurance Fund in 2020). The certificate is Appendix 1 to the application for the allocation of funds for insurance coverage.

Appendix 2 to the calculation certificate

Appendix 2 is attached to the calculation certificate. It indicates a breakdown of expenses for the Social Insurance Fund (Appendix 2 to the Social Insurance Fund letter dated December 7, 2016 No. 02-09-11/04-03-2702).

After receiving sick leave from an employee, the accountant must calculate disability benefits in order to pay the employee money based on correctly drawn up documents and receive compensation from the Social Insurance Fund.

Clause 67 of Order No. 624n (order of the Ministry of Health and Social Development of Russia dated June 29, 2011) states that the benefit must be calculated separately and applied to sick leave. The form of such a calculation certificate is not established by law. Therefore, the accountant should develop it himself and approve it in the accounting policy. What should such an accounting certificate contain?

Despite the arbitrary form, the certificate must indicate a number of necessary details, since it is the primary document (clause 9 of the law on accounting dated December 6, 2011 No. 402-FZ), namely:

• name of company;
• title of the document, number and date of its preparation;
• description of the business transaction and unit of measurement;
• names, positions of responsible persons and their signatures.

It is recommended to issue a statement of payment on the company’s letterhead, which already indicates its name, legal form, registration number in the Social Insurance Fund, and code of subordination. You should fill in the number and date of the calculation, as well as the details of the sick leave certificate to which this application is drawn up.

Find out what the maximum amount of sick leave is in 2019-2020 by following the link.

Step-by-step filling out the certificate

The general calculation scheme will be as follows:

• average daily earnings are calculated;

• the benefit is determined for all days of illness;
• the percentage of payment is calculated depending on the length of service;

For what length of service is sick leave paid at 100%, see this publication.

• The amounts paid by the policyholder and the Social Insurance Fund are indicated separately.

To determine the average daily earnings, payments to the employee for two calendar years preceding the year of illness are taken. For example, to calculate sick leave in 2020, you need to sum up all payments for which contributions to the Social Insurance Fund were accrued for 2018 and 2019. When calculating sick leave for pregnancy and childbirth, an employee can write an application to change the calculation period, subject to an increase in the amount of benefits.

IMPORTANT! The amount of payments accepted for calculating benefits is subject to maximum and minimum limits. Cannot exceed: for 2019 - 865 thousand rubles, for 2018 - 815 thousand rubles. If payments for the year turned out to be less than the minimum wage established at the beginning of the calculated year, then to calculate the benefit, the minimum wage approved on the day the insured event began is taken.

The minimum wage for calculating sick leave in 2019 - 2020 find out .

Then the benefit amount per day is adjusted by a percentage depending on the employee’s length of service, during which payments were made with the accrual of contributions to the Social Insurance Fund. It can range from 60 to 100% (Article 7 of Law No. 255-FZ). And the benefit is calculated for all days of illness.

All calculation steps can be seen using a specific example in this article.

The calculation certificate should also indicate the amount that, according to the law, the employer must pay for the first three days of the employee’s illness, and the amount for the remaining days of incapacity, paid from the funds of the fund.

It is recommended that all the necessary information for calculating the benefit be presented in the form of a table for ease of perception of the information. The sick leave calculation form and an example of how to fill it out can be found here:

How to issue a certificate of payment if there is a continuation of sick leave

In the case of long-term treatment, a new sick leave certificate (continuation) is issued and at the same time the previous certificate of incapacity for work is closed for the appointment and payment of temporary disability benefits.

There should be no time gap between these two sick days, since this is one insured event (FSS letter dated 08/18/2004 No. 02-18/11-5676).

For each closed sheet, the accountant must fill out an application with the calculation of benefits. Therefore, the payment can be issued in parts - as sick leave is submitted to the accounting department.

If the employee brought a continuation of the sick leave certificate, the example of filling out the calculation certificate will differ in that for the second sheet it is not necessary to indicate the amount of payment by the employer, since the insurer pays from his own funds the benefit only for the first 3 days of incapacity. The remaining amount is paid by the fund.

Otherwise, filling out the calculations for each sheet is carried out according to the same scheme.

Results

To be confident in the calculations of sick leave benefits, it is recommended that the calculation certificate indicate all the necessary accounting data and their sources. A correctly completed application to the sick leave will allow you to pay benefits in full and avoid troubles with inspection authorities.