Set-off of overpayment of insurance premiums against taxes. Set-off or refund of overpaid insurance premiums
How to return the surplus when paying insurance premiums from January 1, 2019 and is it possible to set off this overpayment against future payments?
Attention! Especially for accountants, we have prepared guides and documents that will help you fill out the RSV correctly and submit it to the tax office in a timely manner:
You can also fill out RSV online in the BukhSoft program. She will do it in 3 clicks, on the current form, taking into account all changes in the law. The program will complete the calculation automatically. Before being sent to the tax office, the form will be tested by all the verification programs of the Federal Tax Service. Try it for free:
Fill out RSV online
Due to the fact that the powers to manage insurance premiums have been transferred from non-budgetary funds to the Tax Service, many accountants have a question - how to return the surplus when paying insurance premiums from January 1, 2019 and is it possible to set off this overpayment against future payments? Of course, if there are surpluses, you should not hesitate and set them off or return them as quickly as possible, but situations are different. Let's talk about this in more detail.
Can't be credited, returned
From January 1, 2019, policyholders, as before, have the right to a refund of overpaid Money on insurance premiums. The return of overpayments is handled by the Federal Tax Service of the Russian Federation, and not by the pension fund and Social Insurance. In general, the procedure for refunding funds in case of overpayment of contributions is similar to that for taxes, with one important condition enshrined in paragraph 6.1 of Article 78 of the Tax Code of the Russian Federation. If the surplus on contributions to the PFR were reflected in personalized reporting information, and pensioners distributed them to personal accounts, then the Tax Administration will not be able to return such overpayments.
Decisions on the offset of overpayments on insurance premiums are made by the tax authorities, which means that the application should be submitted to the Federal Tax Service of the Russian Federation in the form applicable for the return or offset of excess taxes, fines and penalties (Article 78 of the Tax Code of the Russian Federation).
Please note that if an error was made in the payment orders when paying insurance premiums, there is no need to submit clarifying information to the funds. You will have to make a refund according to the above scheme, through the tax authorities and, if necessary, transfer funds again.
What about “injury” contributions?
Since contributions “for injuries”, as before, are administered by the FSS of the Russian Federation, Social Insurance will also be responsible for returning them, in connection with which Article 26.12 is used in the Federal Law of July 24, 1998 No. 125-FZ. It describes the procedure for offsetting or returning surpluses.
By law, the fund has 10 working days to notify the policyholder in writing or electronically of the overpayment that has occurred, of course, you can submit your own application even earlier than this period.
Please note that by order of the FSS of the Russian Federation dated November 17, 2016 No. 457, an application form for the return and offset of insurance premiums “for injuries” (Appendix 2) - Form 22 - FSS of the Russian Federation was approved.
If there is any doubt about the fact of the formation of an overpayment, a cross-check of insurance premiums for injuries is carried out and an act is drawn up in the form of 21-FSS of the Russian Federation.
The return of the surplus to the insured is made within a month from the moment of its notification by the fund or self-submission of the application. If the period for the return of funds has exceeded one month, Social Insurance will have to pay, in addition to the return of the funds themselves, interest at the refinancing rate of the Central Bank of 1/300.
Consider overpayment between different types of contributions
Previously, there was a procedure under which it was possible to set off the overpayment between different insurance premiums. Starting from 2017, this cannot be done, that is, the overpayment will be offset only for the type of contribution, its penalties and fines, for which, in fact, it was formed, such requirements are imposed by clause 1.1 of Article 78 of the Tax Code of the Russian Federation. This rule also applies in 2019.
Attention: From January 1, 2017, the calculation and payment of insurance premiums are controlled by tax inspectorates (Chapter 34 of the Tax Code). But to return or not the overpayment of contributions to the mandatory social, pension and health insurance for periods up to January 1, 2017, the funds decide. An exception is contributions to insurance against accidents and occupational diseases. They are administered, as before, by the FSS (Law of July 24, 1998 No. 125-FZ). The overpayment of premiums for insurance against industrial accidents and occupational diseases is read out and returned by the FSS.
Overpayment of contributions to compulsory social, pension and medical insurance
You can set off or return the overpayment within three years.
Chief Accountant advises: Try to reconcile your accounts at least once a year. This will allow you to timely determine the presence of an overpayment and accept necessary measures for set-off (return) unnecessarily transferred amounts. In addition, a preliminary inventory of liabilities (including to off-budget funds) is an indispensable condition for compiling an annual financial statements(, p. 27 of the Regulation on accounting and reporting).
Overpayment offset
If the organization has arrears in penalties and fines for late or incomplete payment of contributions for injuries, then first of all the overpayment will be directed to its repayment. The territorial branch of the fund can make such a decision independently. But the organization has the right to apply for the overpayment to be credited against the debt for a specific type of arrears.
If the organization has no arrears in penalties and fines, the fund counts the overpayment against future payments on contributions for injuries. Funds make their own decisions about offsetting. But in order to specify the conditions for the offset, submit an application in the form 22-FSS of the Russian Federation in writing or in electronic form.
Situation: who must apply for the offset (refund) of the overpayment of injury contributions incurred by the branch. The branch has a settlement (personal) account and independently pays insurance premiums
Interest for late return
For the delay in the return of overpaid insurance premiums (penalties, fines), the organization is charged interest.
Situation: can the territorial branch of the FSS set off against future payments on contributions for injuries the interest accrued to the organization for being late with the return of the overpayment
(10
ratings, average: 5,00
out of 5)
The current legislation allows you to return the overpayment of insurance premiums to each citizen. To implement this procedure, you first need to determine the period in which the overpayment of insurance premiums was made, as well as the amount of the overpayment. Since these indicators significantly affect the order of further actions.
If the overpayment of insurance premiums arose before January 1, 2017, then you must contact the FSS and the PFR directly. Since in January 2017 new legislation came into force, according to the rules of which the overpayment of contributions for the current year and subsequent periods is reimbursed.
If the overpayment of insurance premiums was made in the current year, then initially you should contact the tax authorities.
1. The procedure for applying for offset and refund of overpayments on insurance premiums.
2. The procedure for returning the overpayment to the FSS.
3. The procedure for the return of overpayments for OPS and MHI until 2017.
The procedure for applying for offset and refund of overpayment on insurance premiums
First of all, you need to go to the local tax authority for the return of contributions to the OPS and OMS. Additionally, you can contact VniM. This only applies to overpayments that were made before December 31, 2016. Since from January of the next year, the Federal Tax Service became the authorized body on these issues. And all appeals for the return of overpaid contributions must be directed to this body. The changes have become relevant due to the change of the body exercising control. Since the bodies of the PFR and the FSS could not cope with the burden of accepting insurance premiums. Therefore, since 2017, the federal government has been involved in accepting insurance premiums from entrepreneurs. tax office legally. This means that all questions on this topic, including the return of overpayments on contributions, must be directed exclusively to the Federal Tax Service.
At the same time, the Federal Tax Service will not be able to carry out the process of returning insurance premiums if the overpayment period falls on previous years. Since these contributions were accepted by other bodies, namely the PFR and the FSS.
An exception to this rule are injury insurance premiums. Since they must be returned according to the old rules, that is, in the social insurance fund.
The procedure for returning an overpayment to the FSS
For some reason this question causes difficulties among the population. Although the algorithm for the return of insurance premiums is similar to the mechanics of tax returns. Only other organs appear in this case. And the process of compiling and submitting documents is exactly the same.
Additionally, it is worth familiarizing yourself with Article 78 of the Tax Code. Of particular interest is the first part of the sixth paragraph of this regulatory legal act. It contains the reason for the refusal to return the overpayment of insurance premiums. It will not be possible to reimburse the overpayment only if the PFR authorities have already transferred these funds to the accounts of the insured persons in the OPS system.
Many citizens believe that overpayment of contributions can be transferred to other contributions. But the current legislation does not allow this method to be implemented. That is, an overpayment of insurance premiums for a specific period cannot be redirected as mandatory contribution to off-budget funds in the following periods. Therefore, special care should be taken with regard to this issue.
Return of contributions in 2017
The return of social contributions will be carried out according to the new rules, that is, in another state body, which is the tax service. The new rules entailed the formation of new documents, namely new forms of applications for the return of overpayments on contributions.
Clause 6 of Article 78 of the Tax Code of the Russian Federation informs that the refund of overpayment on insurance premiums is carried out by sending a declarative letter to the tax office. This can be done not only through the Russian Post, but also online. In the second case, two options are available for citizens:
- or send an email to the Federal Tax Service;
- or issue a refund in your personal account on the website of the Federal Tax Service.
The second option is more practical and popular. Since in this case the appeal to government agency cannot be lost or arrive at an unknown time.
The legislation gives the tax service exactly one month to return the overpayment of insurance premiums. The starting point is the date of receipt of the letter. If you are applying through Personal Area on the site, then the date of reference is the acceptance status that you will see in the online form.
In addition, it is worth noting that until March 31, 2017, the tax service accepted an application for the return of overpayments on insurance premiums in the old form. And already from April 1, a new form began to operate, as reported by the order of the Federal Tax Service dated February 14, 2017. Therefore, before drawing up documents, it is recommended to check the application form. After all, if the form of the old sample, then tax office will not accept the document, that is, you will not be able to issue a refund of the overpayment of insurance premiums, but will be forced to re-pass the procedure, but with new documents according to the current model.
The procedure for the return of overpayments for OPS and CHI until 2017
The refund of the overpayment for OPS and CHI for the period up to 2017 is carried out according to the old rules on the basis of documents that are drawn up according to the old forms. In this case, it is necessary to apply to the bodies of extra-budgetary funds, which are the pension fund and the social insurance fund.
If you have overpaid contributions both before 2017 and after. Then you need to apply to two different bodies with different sets of documents. The reason for this is the change in the bodies of control over insurance premiums due to the workload of funds.
Payers of insurance premiums have the right to a timely offset or refund of the amounts of overpaid or overcharged insurance premiums, penalties and fines.
Upon detection of the fact of excessive payment of insurance premiums, the territorial body of the Pension Fund of the Russian Federation informs the payer about this within 10 days from the date of discovery of the fact of overpayment.
Upon detection of the fact of a possible overpayment, the territorial body of the PFR has the right to conduct a joint reconciliation of calculations on accrued and paid insurance premiums with the payer. The results of such reconciliation are documented in an act signed by both parties.
The amount of overpaid insurance premiums can be:
- offset against future payments of the payer;
- set off against the repayment of arrears on penalties and fines for offenses;
- returned to the payer of insurance premiums.
Set-off of the amount of overpaid insurance premiums against future payments of the payer of insurance premiums is made by decision of the body controlling the payment of insurance premiums independently. This does not prevent the payer of insurance premiums from submitting to the body monitoring the payment of insurance premiums an application submitted in writing or in the form electronic document, on the offset of the amount of overpaid insurance premiums.
The relevant decision is made by the territorial body of the PFR within 10 days from the day it discovers the fact of overpayment, or from the day it receives an application from the payer of insurance premiums, or from the day the act of joint reconciliation of paid insurance premiums is signed (if such a reconciliation was carried out).
Set-off of the amount of overpaid insurance contributions towards repayment of arrears on penalties and fines territorial bodies The FIU is carried out independently. In this case, the decision is made within 10 days from the date of discovery of the fact of excessive payment of insurance premiums, or from the date of signing the act of joint reconciliation of paid insurance premiums, or from the date of entry into force of the court decision. However, the payer may himself apply for the overpaid amount to be credited towards the repayment of debts on penalties and fines. In this case, the decision is also made within 10 days.
Since 2015, the offset of overpaid amounts of insurance premiums for one type of insurance, administered by one body of control over the payment of insurance premiums, against the upcoming payments of the payer of insurance premiums, payments for repayment of arrears on insurance premiums and debts on penalties and fines for another type of insurance, administered the same body of control over the payment of insurance premiums, is made upon application payer of insurance premiums, submitted in writing or in the form of an electronic document
Thus, the overpayment of mandatory health insurance premiums can be offset against the payment of pension contributions and vice versa. But the overpayment of these contributions cannot be sent to pay off the debt on contributions to the social insurance fund, since the control over the correctness of their payment is entrusted to the FSS.
To return overpaid insurance premiums the payer must submit an application, and then the amount will be returned within a month after receiving such an application. If the payer has debts for penalties and fines, the refund is made only after offsetting the amount of overpaid insurance premiums to pay off the debt. An application for set-off or refund of the amount of overpaid insurance premiums may be submitted within three years from the date of payment of the specified amount.
Pension Fund Russian Federation within five days from the date of the decision is obliged to inform the payer of insurance premiums in writing or in the form of an electronic document about decision on the offset (refund) of the amounts of overpaid insurance premiums or on the refusal to carry out the offset (refund). The specified message is sent to the head of the organization, to an individual, their representatives personally against receipt or in another way confirming the fact and date of its receipt. If the said notice is sent by registered mail, it shall be deemed received upon the expiration of six days from the date of sending the registered letter.
IMPORTANT! The refund of the amount of overpaid insurance premiums to the Pension Fund is not made if the territorial body pension fund took into account the amount of overpaid insurance premiums as part of personalized accounting information and this information is posted by the Fund to the individual personal accounts of the insured persons.
- Form 22-PFR - application for offsetting overpaid insurance premiums, penalties and fines, Appendix No. 2 to Resolution of the PFR Board of December 22, 2015 No. 511p
- Form 23-PFR - application for the return of overpaid insurance premiums, penalties and fines, Appendix No. 3 to the Resolution of the PFR Board of December 22, 2015 No. 511p
Now all insurance premiums, with the exception of insurance premiums for compulsory insurance from accidents at work and occupational diseases, you will have to pay to the IFTS. What to do with those "tails" of overpayments and underpayments that arose before this date?
Overpayments and arrears incurred before January 1, 2017
Overpayments made before January 1, 2017 can only be refunded. This can be done provided that:- you have no debts on contributions, penalties, fines for the period before January 1, 2017 (clause 3, article 21 of Law N 250-FZ);
- less than three years have passed since the payment was made (Article 78 of the Tax Code of the Russian Federation);
- the overpaid amounts of insurance premiums for the CPI were not indicated in the personalized reporting and were accounted for in the personal account of the insured person (Article 78 of the Tax Code of the Russian Federation).
- for contributions to compulsory medical and pension insurance - to the Russian Pension Fund. To do this, you will have to fill out an application in the form No. 23-PFR ( download sample filling);
- on contributions for temporary disability and in connection with motherhood - to the FSS of the Russian Federation. To do this, you will have to fill out an application in the form No. 23-FSS of the Russian Federation ( download sample filling).
The next day after the decision is made, the fund sends this decision to the tax authorities, which will actually return the funds to your current account.
If you have a arrears, then you need to pay it already in the Federal Tax Service of the Russian Federation. Only payment must be made according to special CCC.
Overpayments and arrears arising after January 1, 2017
Conventionally, all payments for insurance premiums that can be made after January 1, 2017 to the Federal Tax Service can be divided into two types:- payments for insurance premiums paid for the period up to 01/01/2017;
- payments for insurance premiums paid for the period after 01/01/2017.
Let me remind you that after 01/01/2017, payments to the Pension Fund of the Russian Federation and the FSS of the Russian Federation (with the exception of insurance premiums for insurance against NS and PZ) are not made.
With overpayments and underpayments that arose after 01/01/2017, everything is much simpler. Their return, offset and repayment is made in the tax authority according to the rules applicable for the return and payment of taxes.
To clarify all the innovations, the Federal Tax Service has issued a “Memo for payers of insurance premiums on the administration tax authorities insurance premiums" (Letter of the Federal Tax Service No. BS-4-11 / [email protected] from 19.01.2017). It can be downloaded.
Everything is clear with the issue of return and offset of the overpayment. But what if the contributions are accrued, but it is not possible to pay them due to lack of funds?
In this case, you can get a deferred payment. True, an extremely limited circle of people can do this.
We will talk about this in the next article.