The government of our state is systematically carrying out various reforms, including those in the social sphere. One of the most pressing issues with Social Security benefits is how they are paid. 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 subjects who switched to direct payment of benefits from the FSS. Direct payments or the FSS offset system, which method is preferable for certain social groups and what benefits can be received directly, about this our review will tell.

What is a "direct payment" and types of benefits available to receive in the FSS

In the course of the "Direct Payment" project, the system of payment of benefits for compulsory social insurance is being improved. If in the past the system worked as a “credit scheme”, that is, the employer himself calculated the allowance, paid it, and later returned the money by mutual offset from the Social Insurance Fund. New program implies the calculation and payment of benefits from the funds of the FSS itself, you can get 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 FSS is obliged to calculate the citizen within 10 days after the application. And there can be no cases of evasion from the payment of benefits by the employer in this option.

Types of benefits paid directly to the FSS:

• maternity and pregnancy allowance;
• temporary disability;
• lump sum when registering with a antenatal clinic at an early stage of pregnancy;
• an allowance paid monthly while the mother takes care of the offspring until they reach one and a half years;
• Compensation for an additional four days of leave to care for a disabled offspring for a parent.

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

• Postal transfer;
• crediting to a bank account.

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

Cons of the "credit system"

The offset system of payment of benefits was inherited by our state from 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 FSS to come up with direct payments. The rights of citizens to receive cash payments through the employer may be violated in the event of:

• 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);
• concealment of the head from law enforcement agencies;
• failure of the company for any reason;
• Availability judgment about payment, but there is a lack of funds in the accounts.

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

Benefits of direct payments

Given the fact that all regions are gradually switching to direct payments, we should talk about their advantages:

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

The effect of positive aspects of direct payments has already been appreciated by residents of the following regions:

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. the city of Sevastopol.

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

From July 1, 2018, 39 subjects of the Russian Federation will take part in the Direct Pay pilot project. Such a project made it possible to simplify the procedure for receiving social benefits payments, as well as to exclude the possibility of their delay. In the article, we will consider what the Pilot Project Direct Payments 2018 is, which subjects of the Russian Federation will be included in it, and also what changes have occurred in the forms of documents.

Participants of the pilot project Direct payments 2018

All subjects of the Russian Federation that are participants in the FSS pilot project are indicated in Decree of the Government of the Russian Federation No. 294 of 04/11/2011. To date, 39 constituent entities of the Russian Federation have switched to direct payments. It was originally planned that from July 1, 2018 and 2019, 13 constituent entities of the Russian Federation would join the project. The project itself was supposed to be completed by the end of 2019.

But at the end of 2017, Decree No. 1514 of December 11, 2017 was issued, according to which the participation in the project of the previously indicated regions was canceled and the project itself was extended until the end of 2020.

From July 1, 2018, an additional 6 regions will take part in the pilot project "Direct payments":

• Kabardino-Balkaria;
• Karelia;
• North Ossetia;
• Kursk region;
• Kostroma region;
• Tyva.

Important! All employers of the regions - new participants in the project must inform their employees that the procedure for paying benefits is changing. Until the end of June 2018, it will be necessary to pay all sick leave for insured events that have already occurred. Those employees who are on parental leave at this time will have to apply for benefits directly from the FSS.

How sick leave is issued

For companies that are now included in the pilot project, a new procedure for issuing sick leave is being established. New order will be as follows:

1. An employee submits a sick leave and an application to the accounting department of his employer.
2. Employees of the accounting department enter the received information into the register through a special program. If the company employs less than 25 people, then the register is submitted to the FSS in paper form, and otherwise in electronic form. An inventory is compiled for data transfer. This must be done no later than 5 calendar days from the date of receipt of the application and sick leave from the employee.
3. After that, the employer must pay disability benefits for the first 3 days.

Important! If an employee brings an electronic sick leave certificate, the employer does not have the right to refuse to accept it. At the same time, it is not required to print it and store it in paper form.

Changes in the forms of registries provided to the FSS as part of a pilot project

For all companies in the regions that are participants in the pilot project, new forms of information registers have been approved (FSS Order No. 579 dated November 24, 2017). These forms are required to assign and pay benefits. In addition, the specified order established the procedure for filling out these documents. Employers are required to use the new registries from January 29, 2018.

The main changes regarding the new forms of registries include:

• A new 16th column has appeared in the new register for assigning benefits for BiD, disability and registration in early pregnancy. It indicates the form of the sick leave (that is, how the sick leave is provided - on hard copy or in the form of an electronic leaflet). This is due to the fact that from July 1, 2017, electronic sick leave certificates were introduced. In column 43 of this form, you will need to indicate the method by which the benefit is paid, that is, transfer: to a bank account, postal or through another organization.
• If the benefit is transferred to a card linked to payment system"World", then in column 47 you will need to indicate the card number. Columns 44, 45 and 46 are optional.
• In the "Information on part-time work" until recently, the rate and official salary were indicated. Currently, only the rate in column 41 is indicated.

Important! Corrections have been made to the form of the register of information on birth and child care benefits regarding part-time work and the method of payment and use of the Mir card.

The procedure for payment of benefits in the regions participating in the pilot project

The pilot project "Direct payments" implies that payments to employees do not come from the employer to pay insurance premiums, but directly from the Social Insurance Fund. To implement such a scheme, it is necessary to pay contributions to the FSS in full without withholding social benefits.

For this reason, regardless of financial condition employer, the insured person is guaranteed and timely receives payments from the FSS. Moreover, even if his employer is at the stage of bankruptcy.

The calculation of benefits remains the same: the amount of the benefit depends on the average earnings of the insured persons, as well as on their length of service. In this case, the calculation is made by the FSS, but the employer provides all the necessary information to the Fund.

After the FSS received full package documents from the insured, he is given no more than 10 days to make a decision on payment. They can refuse to pay benefits if it is proved that the employee caused harm to his health on his own intent. A negative decision is sent within 2 business days.

Important! If the employer has gone bankrupt, ceased operations, or is simply hiding, then the employee has the right to independently apply to the FSS with documents for the payment of benefits.

The insurance payment is transferred by the Fund to the insured person. In this case, it may not be necessary to indicate the card to which the wage. An employee can specify any other card or choose a postal order as a method of receiving.

Positive and negative aspects of the SSF pilot project

For most employers, as well as their employees, the project has a number of advantages:

• the process of filling out the 4-FSS report has become easier, there is no need to pay benefits to employees;
• clear deadlines for payment of benefits, which must be paid within 10 days from the date the employer submits the register;
• benefits are paid regardless of the financial position the employer is located;
• the correctness of the calculation of benefits is controlled by the FSS.

In addition, the possibility of fraudulent schemes associated with the use of fake sick leave forms has been reduced.

The negative aspects of the pilot project include an increase in FSS budget expenditures. In addition, the issue of transferring information on insurers from the FSS of one subject of the Russian Federation - a project participant to another, where a "credit system" is used, has not been resolved. For example, when the policyholder changes the place of registration.

Answers to common questions

Question: Can a company refuse to participate in a pilot project and switch to the previous scheme?

Answer: The company has the right to do this on its own.

Question: Can I apply to the FSS single register on several sick leaves at once?

Answer: If after the sick leave was provided to the accounting department, 5 days have not passed and other employees have provided more sick leaves, then they can be combined into a single register.

Question: What should I do if the company submitted documents to the FSS in a timely manner, but the employee is not paid?

Answer: First of all, it is worth checking your documents to see if they contain errors. And then contact the Fund with a question.

Question: How long does it take to submit the missing documents for benefits to the FSS?

Answer: If the documents are not provided to the Fund in full or there are shortcomings, then within 5 days the FSS will notify the insured about this. In this case, the latter will need to provide the missing documents also within 5 days.

As you know, in the event of an employee’s illness, the hospital allowance is paid to him partly at the expense of the employer (for the first three days of illness), and partly at the expense of the FSS (clause 1, part 2, article 3 of the Federal Law of December 29, 2006 N 255- FZ). And some benefits are paid entirely at the expense of the Fund (for example, temporary disability benefits paid in connection with caring for a sick family member). Moreover, by general rule, the employee receives the entire amount of the benefit from the employer. But in the regions participating in the FSS pilot project, everything is different.

FSS: pilot project (direct payments)

In the regions participating in the pilot project, the employer pays his own part of the benefit in case of illness of the employee, and the rest - directly to the FSS. If we are talking about benefits that are fully paid at the expense of Social Insurance, then the employee receives it in full from the Fund.

In order to receive benefits from the FSS, the employee must submit to the employer a completed application (Appendix No. 1 to the Order of the FSS dated November 24, 2017 N 578) with the attachment of a certain set of documents (clause 2 of the Regulation, approved by Decree of the Government of the Russian Federation dated April 21, 2011 N 294 (hereinafter - position)). The composition of the package of documents attached to the application depends on what specific benefit should be paid to the employee. Lists of required documents can be found in the Federal Laws of December 29, 2006 N 255-FZ and of May 19, 1995 N 81-FZ.

The employer, no later than 5 calendar days from the date of receipt of the application and documents from the employee, must transfer them to his FSS department along with the inventory (clause 3 of the Regulation, Appendix No. 2 to Order of the FSS of November 24, 2017 N 578). It is important to keep in mind that employers whose average number of individuals in whose favor payments and other remunerations are made, for the previous billing period exceeds 25 people, instead of a set of documents (application, documents, inventory) they submit an electronic register of information necessary for the appointment and payment of a specific allowance (clause 4 of the Regulation). Note that the registers are provided for five types of benefits (Order of the FSS dated 06/15/2012 N 223):

• temporary disability;
• on pregnancy and childbirth;
• women registered in the early stages of pregnancy;
• at the birth of a child;
• to care for a child until they reach the age of 1.5 years.

By the way, employers whose average number of individuals in whose favor payments and other remunerations are made for the previous billing period is 25 people or less, have the right to submit an electronic register to the FSS instead of documents.

As a general rule, the FSS branch has 10 calendar days to make a decision and pay benefits after receiving documents / register from the employer (paragraphs 8, 9 of the Regulations). The money is transferred by the Fund to the employee's bank account specified in the application/registry, or the employee will be able to receive his allowance by postal order.

You can read more about the procedure for assigning and paying benefits in the regions participating in the pilot project in the above Regulation.

SSF pilot project: which regions are participating

Until 01/01/2017, 33 regions were participants in the direct payments project (clause 2 of Decree of the Government of the Russian Federation of 04/21/2011 N 294):

• Karachay-Cherkess Republic;
• Nizhny Novgorod Region;
• Astrakhan region;
• Kurgan region;
• Novgorod region;
• Novosibirsk region;
• Tambov Region;
• Khabarovsk region;
• Republic of Crimea;
• Sevastopol city;
• Republic of Tatarstan;
• Belgorod region;
• Rostov region;
• Samara Region;
• The Republic of Mordovia;
• Bryansk region;
• Kaliningrad region;
• Kaluga region;
• Lipetsk region;
• Ulyanovsk region;
• Republic of Adygea;
• Altai Republic;
• The Republic of Buryatia;
• Republic of Kalmykia;
• Altai region;
• Primorsky Krai;
• Amur region;
• Vologda Region;
• Magadan Region;
• Omsk region;
• Oryol Region;
• Tomsk region;
• Jewish Autonomous Region.

Since July 1, 6 more regions have joined the pilot project (Decree of the Government of the Russian Federation of May 30, 2018 No. 619):

• Kabardino-Balkarian Republic;
• Republic of Karelia;
• Republic of North Ossetia-Alania;
• Tyva Republic;
• Kostroma region;
• Kursk region.

And this is despite the fact that the composition of the project participants was not planned to be expanded further.

SSF pilot project in 2018: changes

In addition to increasing the number of project participants, it was decided that it would be valid until 2020 inclusive (previously it was planned to complete the project on December 31, 2019).

E.A. Sharonova, economist

Payment of benefits directly from the FSS

What employers need to know

A pilot project on the payment of social insurance benefits by the territorial branches of the FSS directly to employees started back in 2012. At first, the experiment was carried out only in two regions - the Karachay-Cherkess Republic and the Nizhny Novgorod region.

Then it was gradually extended to 12 more subjects - Astrakhan, Belgorod, Kurgan, Novgorod, Novosibirsk, Rostov, Samara and Tambov regions, Khabarovsk Territory, the Republic of Crimea and Tatarstan, as well as the city of Sevastopol Clause 2 of Government Decree No. 294 dated April 21, 2011 (hereinafter - Decree No. 294).

And from July 1, 2016, six more regions will join the pilot project - the Republic of Mordovia, Bryansk, Kaliningrad, Kaluga, Lipetsk and Ulyanovsk regions and Decree of the Government of December 19, 2015 No. 1389.

In all these regions, the pilot project will operate until the end of 2016. So, the organizations of newcomer regions are interested in: what will change in their work and what will they have to do?

What benefits will be paid to employees by the FSS

Directly to employees, territorial branches will pay the following types allowances pp. 1, 6 Regulations ... in case of temporary disability and in connection with motherhood, approved. Decree No. 294 (hereinafter referred to as the Regulation ... in case of temporary disability and in connection with motherhood); Clause 1 of the Regulations ... in connection with an accident at work, approved. Decree No. 294 (hereinafter referred to as the Regulation ... in connection with an accident at work):

• temporary disability allowance due to illness starting from the 4th day;
• maternity allowance;
• a one-time allowance for women registered in medical institutions in the early stages of pregnancy;
• a one-time allowance at the birth of a child;
• monthly allowance for child care;
• allowance for temporary disability due to an industrial injury (due to an accident at work or an occupational disease) starting from the 1st day;
• vacation pay for an employee injured at work (in excess of the annual paid leave established by the legislation of the Russian Federation) for the entire period of treatment and travel to and from the place of treatment.

The employer does not accrue or pay these types of benefits to his employees. Their calculation and payment is directly carried out by the territorial body of the FSS. And in order for this to become possible, you must transfer to your FSS department necessary document s.

What will employers pay to employees?

You, as an employer, will still pp. 1 , , ,:

• charge and pay employees at the expense of own funds sickness benefits for the first 3 days;
• pay 4 additional days off for the employee-parent (guardian, trustee) to care for disabled children;
• pay a funeral benefit to a family member of a deceased employee.

Moreover, the FSS will reimburse you for the payment of the last two social guarantees by transferring money to your current account pp. 10, 11 Regulations ... in case of temporary disability and in connection with motherhood.

How everything will work

In the pilot project for direct payments of social insurance benefits, the employer, in fact, acts as an intermediary between the employee and the FSS branch. In order for the FSS department to be able to pay the allowance, you are obliged, according to the inventory, to transfer the necessary documents to it, in particular, applications on behalf of employees for the payment of one or another allowance according to the form approved by the FSS applications No. 1, 2 to the Order of the FSS of September 17, 2012 No. 335 (hereinafter - the Order of the FSS No. 335), sick leave lists indicating information about the length of service and average earnings of the employee, certificates from previous places of work on earnings for the billing period Appendix No. 1 to the Order of the Ministry of Labor of April 30, 2013 No. 182n, an act of an accident at work, if there was an industrial injury, a copy of the birth certificate of the child and others pp. 2 , , 6 Regulations ... in case of temporary disability and in connection with motherhood; pp. 2, 3, 11 Regulations ... in connection with an accident at work.

What documents you need to submit to the FSS for the payment of a particular benefit is indicated in the approved by the FSS application form for the payment of benefits, which you submit to the FSS on behalf of the employee. On this application, the worker must indicate how he wants to receive benefits. clause 9 of the Regulations ... in case of temporary disability and in connection with motherhood; clause 9 of the Regulations ... in connection with an accident at work; Appendix No. 1 to the Order of the FSS No. 335:

• <или>to a bank account. Then you need to specify the account number and details of the beneficiary bank. If desired, the grant can be received on payroll card at site of the Astrakhan RO FSS; website of the Rostov RO FSS;
• <или>in cash at the post office at the place of residence.

Attention

You cannot receive cash benefits at the FSS branch.

By the way, you can fill out an application for an employee yourself. Regional branches of the FSS do not object to this. But you cannot sign the application instead of the employee, he must do it personally. Before putting his autograph, the employee must check all his data and details for transferring benefits. site of the Astrakhan RO FSS; website of the Belgorod RO FSS.

The scheme of interaction between the three parties looks like this.

1clause 3 of the Regulations ... in case of temporary disability and in connection with motherhood; Clause 3 of the Regulations ... in connection with an accident at work; 2Appendix No. 2 to FSS Order No. 335; 3Appendix No. 1 to the Order of the FSS dated June 15, 2012 No. 223 (hereinafter - the Order of the FSS No. 223); 4pp. 8, 9 Regulations ... in case of temporary disability and in connection with motherhood; pp. 7, 9 Provisions ... in connection with an accident at work

This is what the ideal layout looks like. But if something goes wrong, the terms for paying benefits from the FSS may increase.

For example, if after receiving a paper set of documents and information necessary for the appointment and payment of a particular type of benefit, the FSS branch finds that you have not submitted them in full, then within 5 working days the branch will send you a notice in the form established by the FSS indicating the missing documents. And you must also submit these documents within 5 working days from the date of receipt of the notification. ; ; pp. 6, 13 Regulations ... in connection with an accident at work. By the way, a notice sent by mail is considered received after 6 working days from the date of sending.

In addition, you will receive a notice if it turns out that the disability certificate is filled out incorrectly. And it doesn't matter who made the mistake - you or the medical facility. Together with the notice, the sheet itself will be returned to you so that corrections can be made to it. clause 8 of the Regulations ... in case of temporary disability and in connection with motherhood; clause 7 of the Regulations ... in connection with an accident at work. After you eliminate all the oversights and re-submit the disability certificate to the FSS department, it will assign benefits to the employee within 3 working days.

If not in full, you submitted the register of information to electronic form, then here are the nuances. First, you will receive an electronic notification from the FSS about the submission of missing information. You must then acknowledge receipt of this notice within 1 business day. If you do not do this, the FSS branch, within 3 working days from the date of expiration of the period established for confirming receipt of the notice, sends you such a notice by registered mail. You must send the missing information to the FSS office within 5 working days from the date of receipt of the notification Appendix No. 4 to FSS Order No. 335; clause 7 of the Regulations ... in case of temporary disability and in connection with motherhood.

In what form to submit documents to the FSS

Attention

If an employee has missed the 6-month deadline for applying for benefits and there are no documents confirming the validity of the reason for the absence, the employer should not submit documents to the FSS for payment of benefits clause 14 of the Regulations ... in case of temporary disability and in connection with motherhood.

The procedure for submitting documents to the FSS depends on the average number of employees of the organization and the type of benefit that the employee applied for. pp. 4, 4(1) Regulations ... in case of temporary incapacity for work and in connection with motherhood:

• <если>the average number of employees for 2015 is 25 people or less, a set of documents is submitted to the FSS department on paper (see the list in the diagram on). It is better to bring these documents to the department in person, since you need to submit the originals of all documents ( sick leave references from previous employers, etc.). By the way, if you wish, instead of a paper set of documents, you can submit electronic registers;
• <если>the average number of employees for 2015 is more than 25 people, it is the registers of information in electronic form that must be submitted to the FSS department. There is no need to submit original documents. Moreover, registers can be submitted electronically only for five types of benefits:

• for temporary disability and;
• on pregnancy and childbirth Appendix No. 1 to the Order of the FSS No. 223;
• women registered in the early stages of pregnancy and Appendix No. 1 to the Order of the FSS No. 223;
• at the birth of a child Appendix No. 3 to FSS Order No. 223;
• care for a child until they reach the age of one and a half years.

But for benefits in connection with an accident at work, with the payment of leave to the victim of an industrial injury, electronic registers are not provided. So for these types of benefits, regardless of the number of employees, only paper sets of documents must be submitted.

Where are original documents kept?

After the FSS department decides on the appointment and payment of benefits to employees, it will return the originals of all documents submitted on paper (applications, disability certificates, certificates, etc.) to you. And you will be the one to keep them. clause 13 of the Regulations ... in case of temporary disability and in connection with motherhood.

But there are exceptions to this rule. Leaves of incapacity for work issued in connection with an industrial injury or occupational disease, the branch of the Fund retains. There is no return to their employers.

The nuances of filling a sick leave by an employer

When you become a participant in the pilot project, you will still be required to complete your sick leave section, but with one caveat. Since the department of the FSS will be responsible for the calculation and payment of its part of the allowance, then in the hospital you no need fill in the lines “The amount of benefits from the Social Insurance Fund Russian Federation” and “Total accrued”.

Moreover, in the sheet issued in connection with the illness, in the line “Amount of benefits at the expense of the employer”, you need to indicate the amount of benefits accrued for the first 3 days, taking into account personal income tax FSS Letter No. 14-03-18/15-12956 dated October 28, 2011 (p. 11). Accordingly, you must calculate and withhold personal income tax only from their part of the allowance.

Please note that now you have no reason to withhold personal income tax from the entire amount of the allowance (as you did before). After all, with the FSS pilot project, you are no longer a source of income payment, but pp. 1-3 tbsp. 226 Tax Code of the Russian Federation. And if you withhold personal income tax from the entire amount of the benefit, it turns out that you have unduly withheld tax from the employee and you will have to return it paragraph 1 of Art. 231 of the Tax Code of the Russian Federation.

The FSS will itself withhold personal income tax and issue 2-personal income tax certificates

Since the FSS branch, within the framework of the pilot project, itself accrues and pays temporary disability benefits to individuals (due to illness or work injury), it becomes a personal income tax agent. And this means that the FSS branch will withhold personal income tax from the amount of benefits when they are paid to individuals and transfer it to the budget Art. 226 of the Tax Code of the Russian Federation; site of the Astrakhan RO FSS; website of the Belgorod RO FSS; website of the Rostov RO FSS.

At the same time, in the performance of agency duties, FSS branches will not provide individuals with tax deductions(standard for children, property, social). Such clarifications are posted on the websites of the regional offices of the FSS - participants in the pilot project. website of the Belgorod RO FSS; site of the Astrakhan RO FSS; site of the Lipetsk RO FSS.

But certificates of 2-NDFL of the FSS department will be compiled and issued to employees of companies if they contact them site of the Astrakhan RO FSS; website of the Belgorod RO FSS; site of the Lipetsk RO FSS. Your employee will have to receive such a certificate at the FSS department at the end of the year if he is going to submit a 3-NDFL declaration to his IFTS in order to receive property deduction when buying a home, social deductions in connection with treatment or training, or for supplementary standard deduction for children (if the annual amount of income, taking into account the allowance accrued by the FSS department, is 350,000 rubles or less) paragraph 2 of Art. 219, paras. 7, 8 art. 220, sub. 4 p. 1, p. 3, 4 art. 218 Tax Code of the Russian Federation.

Who should withhold child support when paying sick leave

As you know, alimony must also be withheld from temporary disability benefits. p. 9 h. 1 art. 101 of the Law of 02.10.2007 No. 229-FZ; sub. "c" p. 2 of the List, approved. Decree of the Government of 18.07.96 No. 841.

The fact that the employer withholds alimony from his part of the accrued allowance (for 3 days) is understandable. But the organizations of the joining regions - participants in the pilot project have a question: will they be required to transfer the original of the writ of execution (writ of execution, court order, notarized agreement on the payment of alimony to Part 1 Art. 12, part 3 of Art. 98 of the Law of 02.10.2007 No. 229-FZ) to your FSS branch so that it withholds alimony from its part of the allowance?

As explained by the regional offices of the FSS - participants in the pilot project, such an obligation for employers is not provided. Contact the Fund office website of the Tambov RO FSS:

• <или>the recipient of alimony must, by presenting any of the executive documents - performance list, court order or an agreement on the payment of alimony or their duplicates;
• <или>maybe a bailiff. Upon presentation by the recoverer (recipient) of executive documents, she will send a decision to initiate enforcement proceedings to the territorial body of the Fund.

You can find out about the position of the Lipetsk RO FSS on the issue of withholding alimony from paid sick leave: site of the Lipetsk RO FSS→ Handbook for an accountant → slide 13

That's when the FSS department will withhold alimony from the amounts of assigned benefits for temporary disability.

Another option is also possible - at the insistence of the alimony claimant, the bailiff service has the right to send a request to the territorial body of the FSS of the Russian Federation about the amount of the benefit paid. After the FSS reports this amount, the resulting debt for the payment of alimony will be recovered by order of the bailiff. Moreover, this decision can be presented by the recipient of alimony at the place of work of the debtor.

What will change in the procedure for paying contributions to the FSS

Newcomer organizations that join the project from 07/01/2016 need to take into account the following. The contributions accrued for July 2016 in connection with illness and maternity, as well as contributions "for injuries" must be transferred to the FSS in full sums e p. 3 of the Regulations on the features of the payment of insurance premiums, approved. Decree No. 294(with the exception of the offset of the amount of the allowance against the payment of contributions - see). After all, since the FSS department will pay benefits itself, then you will simply have nothing to reduce the assessed contributions. The same fee payment procedure will be valid until December 2016 inclusive.

Features of filling out the FSS reporting

Form 4-FSS Appendix No. 1 to the Order of the FSS of February 26, 2015 No. 59 for the half year of 2016 you fill in as usual. Moreover, in this calculation of the 4-FSS, you must include benefits that you accrued up to 06/30/2016 inclusive, but have not yet paid. You can still pay these employee benefits in July.

But starting from the reporting for 9 months of 2016, you no longer need to record data on benefits paid at the expense of the FSS in it. But if from the beginning of the year to June inclusive you paid employees some benefits reimbursed from the FSS, then the features of filling out the 4-FSS calculation for 9 months of 2016 will be the following section III of the annex to the Order of the FSS dated 06/23/2015 No. 267:

• in line 15 "Expenses for the purpose of compulsory social insurance" of Table 1 of Section I and in line 15 "Expenses for compulsory social insurance" of Table 7 of Section II, it is not necessary to fill in the columns "1 month", "2 month", "3 month". After all, you simply do not have such data for July, August and September. And even if you mistakenly paid an employee benefit, the Fund branch will not accept these expenses.

In line 15 of tables 1 and 7, it is necessary to show only the amount of benefits paid out of the FSS funds as of July 1, 2016, as well as benefits accrued in the last days of June, but not yet paid as of 07/01/2016. That is, you only need to fill in the line "at the beginning of the reporting period." It is not subject to change until the end of the year 2016.

At the same time, the total amount of expenses in column 3 of tables 1 and 7 will be the same as in the calculation for the first half of the year;

For information on how to act if you, and not the FSS department, paid the employee's allowance by mistake, read:

• in tables 2, 5 and 8, where information on benefits paid at the expense of the FSS is deciphered, it is necessary to indicate data only for the first 6 months of 2016.

In the same order, you will fill out the calculation of 4-FSS for 2016.

Transitional nuances

In addition, when switching from a credit mechanism for the payment of social insurance benefits to a direct one (from the FSS), one more thing needs to be taken into account:

• <если>until 07/01/2016 you did not have time to accrue (10 calendar days are given for this from the day when the employee brought all the necessary documents Part 1 Art. 15 of the Law of December 29, 2006 No. 255-FZ) and, accordingly, did not reflect any allowance in the calculation of the 4-FSS for the six months, then the branch of the Fund will calculate and pay it. For example, if an employee brought sick leave on June 30, 2016, then you can transfer it to pay benefits to the FSS;
• <если>you in June 2016 accrued and paid a maternity benefit to an employee and as a result, in the calculation of 4-FSS for half a year, you had a debt for the FSS (as of 07/01/2016), then you can, upon application Part 2 Art. 4.6 of the Law of December 29, 2006 No. 255-FZ; Part 2.1 of Art. 15 of the Law of July 24, 2009 No. 212-FZ:

• <или>set it off against the payment of contributions before the end of the calendar year;
• <или>reimburse it from the FSS. It is advisable to apply for real money if you are sure that the base for calculating contributions will not increase by the end of the year.

In conclusion, we note that in order to prevent the payment of an overstated monthly childcare allowance, you are required to notify the FSS branch within 3 days paragraph 4(2) of the Regulations ... in case of temporary disability and in connection with motherhood:

• on the dismissal of an employee caring for a child;
• about his next annual leave if he works on a part-time basis;
• about the exit of this employee to work on a full-time basis;
• about the death of a child.

If you submit to the FSS branch an electronic register of information necessary for the appointment and payment of a monthly allowance for child care m Appendix No. 5 to FSS Order No. 223, then you reflect the above information in column 28 of this register and clause 2.15 of Appendix No. 6 to FSS Order No. 223.

If you submit sets of documents to the FSS department on paper, then you can report the above events in free form with documents attached (order of dismissal, vacation, etc.).

In July, all employers will submit to the IFTS the calculation of insurance premiums for the first half of 2017. The new form of calculation has been applied since the 1st quarter of 2017, and policyholders still have questions about its preparation. We already wrote about the procedure for filling out the calculation earlier, and in this article we will consider the nuances of filling out a single calculation for insurance premiums for the 2nd quarter of 2017 using some sections as an example.

An example of filling out the calculation of insurance premiums for the 2nd quarter of 2017 when paying benefits to employees

If the employer paid reporting period any benefits to their employees, it is necessary to correctly reflect this in the calculation in order to receive reimbursement of expenses incurred from the FSS. Insurance premiums for compulsory social insurance in the calculation are assigned appendices 2, 3 and 4 to section 1.

An example of calculating insurance premiums with benefits

The organization in the second quarter of 2017 paid sick leave to three employees for 15 days of illness: 5,000 rubles. in April, 6000 rubles. in May and 4000 rubles. in June.

These amounts include sick leave paid at the expense of the employer - 3,000 rubles each. in every month. In June, one employee was paid a one-time allowance for the birth of a child - 16,350.33 rubles.

No benefits were paid in the first quarter. Half-year income paid to employees - 700,000 rubles, including: in April - 120,000 rubles, in May - 119,000 rubles, in June -115,000 rubles. The number of employees is 5 people. The credit system of payments of the FSS is applied, the tariff is 2.9%.

In Appendix 2 of the calculation, we indicate the sign of payments "2" - the employer pays benefits to employees, and then a offset is made against the payment of insurance premiums.

In our example of filling in the calculation of insurance premiums with sick leave, we will distribute the amounts of income (line 020), non-taxable amounts (line 030) and calculate the base for calculating social insurance contributions (p. 050). In this case, the amount of all benefits, incl. and sick leave at the expense of the employer. On line 060, we accrue contributions for the six months and for each month for 2 quarters.

On line 070, we indicate all benefits paid at the expense of the FSS, while the employer’s expenses for the first 3 days of illness are not reflected (letter of the Federal Tax Service dated December 28, 2016 No. PA-4-11 / 25227). Personal income tax is not deducted from the amount of the allowance.

The amount of reimbursements from the FSS, if they were in the reporting period, we distribute on line 080.

The calculated amount of contributions on line 060, minus the expenses incurred on line 070, is the amount of contributions with the sign "1" payable (line 090). If the amount of expenses is higher than the amount of assessed contributions, line 090 indicates the attribute "2". The calculation of insurance premiums for the 2nd quarter, an example of which we give, contains a total amount of expenses that exceeds the amount of accruals on contributions, now the FSS must reimburse the organization for this difference.

Expenses for the purposes of compulsory social insurance are also reflected in Appendix 3 to Section 1 of the calculation. These are the following types of benefits paid to employees:

• sick leave,
• women registered in early pregnancy,
• at the birth of a child,
• for child care,
• paid extra days off to care for a disabled child,
• for burial.

In Appendix 3, the calculation of insurance premiums for the 2nd quarter of 2017, a sample of which is given, contains our payments. We distribute the benefits paid by type:

• line 010 - sick leave, excluding payments from the employer,
• line 050 - childbirth allowance,
• line 100 - the total amount of benefits.

In regions where the pilot project is operating and the FSS pays benefits directly to employees, Appendix 3 does not need to be filled out, since in this case the employer pays only the first 3 days of illness at his own expense, and they are not reflected in Appendix 3.

Appendix 4 is filled out only if there are payments made at the expense of the federal budget.

Insurance premiums: calculation for the 2nd quarter at a reduced rate

Some payers of insurance premiums have the right to charge premiums at lower rates than all other insurers. It depends on the presence of certain factors - the use of a special regime, a special location, the performance of a certain type of activity, etc., all of which are listed in Art. 427 of the Tax Code of the Russian Federation. If the general premium rate in 2017 is usually 30%, then the reduced rate can range from 0% to 20%.

When preparing the calculation, such policyholders fill out one of the appendices 5-8 to section 1 in order to confirm their compliance with the conditions for applying the reduced rate:

• appendix 5 is formed by IT organizations (clause 3 of clause 1 of article 427 of the Tax Code of the Russian Federation),
• Appendix 6 - "simplifiers", the main activity of which is indicated in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation,
• appendix 7 - non-profit organizations on the "simplified" (clause 7, clause 1, article 427 of the Tax Code of the Russian Federation),
• appendix 8 - IP on a patent (clause 9, clause 1, article 427 of the Tax Code of the Russian Federation).

An example of filling out the calculation of insurance premiums: reduced tariff

The organization on the simplified tax system is engaged in the production of food products, the income from this activity for the first half of 2017 is 8,650,000 rubles. The total amount of income on the "simplified" - 10,200,000 rubles. According to paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation, an organization can apply a reduced rate of 20%, of which "pension" contributions are 20%, and compulsory medical insurance and FSS contributions are 0%.

In this case, the calculation of insurance premiums additionally contains data - you must fill out Appendix 6 to Section 1:

• on line 060 we indicate the total amount of income on the simplified tax system for the period from 01/01/2017 to 06/30/2017,
• on line 070 we reflect only income from the main activity - food production for the same period,
• in line 080 we calculate the share of income from privileged activities:

line 070: line 060 x 100%.

If the result obtained is at least 70% of the total income, and the income from the beginning of the year does not exceed 79 million rubles, the right to a reduced tariff, as in our case, remains.