Sign of insurance payments: direct payments. Let's get acquainted with the new form: calculation of insurance premiums. What does the updated calculation of insurance premiums look like?
Insurance services (FSS) decided to introduce their own reforms to the collection of insurance premiums, which were announced back in 2011. The FSS pilot project involves making direct payments from the fund directly to employees. The government supported the bill, and it reached the masses. The list of regions covered by the pilot project is determined by the state. What is the FSS pilot project?
The bill implies changes in payments. This is maternity leave, the birth of a child. Now it will be not the employer who will pay, but the Social Insurance Fund.
Before making direct payments, all data of the employee (officially employed) is entered into the Social Insurance Fund database. This will help ensure uninterrupted payments to needy citizens.
Naturally, there are risks. To test how effective this project will be, test regions were selected.
The FSS pilot project will primarily affect citizens who work under a contract, employers themselves and health care institutions. Business employers, as before, will pay insurance premiums in full without reducing their payments. Among other things, the sick leave form has changed.
How does this project work? If an employee gets sick, the Social Insurance Fund, bypassing the employer, directly transfers funds to his open account or sends a money transfer.
See also explanations about the FSS pilot project in the video:
Category of citizens and payments falling under the pilot project
Citizens who are employed can apply for direct payments from the Social Insurance Fund. People can count on payments for the following types of benefits:
- In case of temporary disability.
- For pregnancy and childbirth.
- Payments are made upon the birth of a child.
- Sick leave is paid for injuries at work.
The system for paying insurance premiums has changed for employers. Each employer is obliged to register its employees (register them officially) and, accordingly, pay insurance premiums for them. The new insurance system means that the employer pays contributions in two types of compulsory insurance:
- Compulsory insurance in case of temporary disability in connection with maternity and childhood.
- Compulsory insurance against accidents and occupational diseases.
The system allows people who were injured at work or simply went on sick leave to take advantage of direct payments. There is a guarantee that the state will pay the money owed in full. The FSS pilot project works for people, providing the necessary assistance on time.
Of course, employers, as before, are forced to bear the costs of paying insurance contributions to the Social Insurance Fund. Since 2016, citizens who present the necessary documents can count on direct payments. If one of the following situations occurs, you can hope for direct payments:
- Temporary incapacity for work due to a health condition that does not allow full engagement in professional activities.
- In case of pregnancy and childbirth.
- One-time assistance to women registered in the early stages of pregnancy.
- One-time assistance at the birth of a baby.
- A benefit for one of the parents who care for a child up to one and a half years old.
- Payment of vacation pay, which can be either regular or additional. If an employee needs to undergo sanatorium-resort treatment after an accident, all days of stay in the sanatorium, as well as round-trip travel, are paid for.
Which regions are participating in the pilot project for direct payments?
The following regions are currently participating in the pilot project (in alphabetical order):
- Astrakhan region;
- Belgorod region;
- Bryansk region;
- Karachay-Cherkess Republic;
- Nizhny Novgorod Region;
- Kurgan region;
- Novgorod region;
- Novosibirsk region;
- Kaliningrad region;
- Kaluga region;
- Crimea;
- Lipetsk region;
- Mordovia;
- Rostov region;
- Samara Region;
- Sevastopol;
- Tambov Region;
- Tatarstan;
- Ulyanovsk region;
- Khabarovsk region.
Pilot project in 2017 and beyond
- Adygea;
- Altai;
- Altai region;
- Amur region;
- Buryatia;
- Vologda Region;
- Jewish Autonomous Region;
- Kalmykia;
- Magadan Region;
- Primorsky Krai;
- Omsk region;
- Oryol Region;
- Tomsk region.
- Transbaikal region;
- Volgograd region;
- Vladimir region;
- Voronezh region;
- Ivanovo region;
- Kirov region;
- Kemerovo region;
- Kostroma region;
- Kursk region;
- Ryazan Oblast;
- Smolensk region;
- Tver region;
- Yakutia.
- Arhangelsk region;
- Dagestan;
- Ingushetia;
- Kabardino-Balkaria;
- Karelia;
- Komi;
- North Ossetia;
- Tula region;
- Khakassia;
- Udmurtia;
- Chechnya;
- Chuvashia;
- Yaroslavl region.
Benefits of the pilot project
Undoubtedly, the FSS pilot project has shown during its existence how effective it is.
The project was developed for citizens registered for work and having an employment contract. That is, for people registered in all states. structures “in white”. In this case, the employee can be sure that he will receive all the due payments, since in this case there are no intermediaries, and the social insurance fund itself directly handles accruals and payments.
Direct payments from the Social Insurance Fund show the transparency of the transaction: no one except the fund and the employee is involved in this process.
The bill provides assistance to an honest and conscientious employer in terms of accruing sick leave and payments.
The pioneers of the pilot project were two regions of the Russian Federation - Karachay-Cherkessia and the Nizhny Novgorod region, and subjects were added every year. By 2019, it is planned to introduce a new bill in the remaining subjects of the Federation.
A pilot project operating in a specific region does not in any way affect the employee registration procedure. At the place of work, the employee writes an application and provides a ballot and all necessary documents. If all the documents required by the FSS inspectors are available, the application is accepted. After signing the application, the employer is obliged to transfer all these documents to the Social Insurance Fund with an inventory. After this, inspectors carry out accruals and due payments.
Questions and answers on the topic
Question
Please explain what the CREDIT SYSTEM and DIRECT PAYMENTS are in Appendix 2 of the new DAM? And how can we show excess costs for sick leave if insurance premiums (2.9%) were paid in full? Until 2017, we ourselves regulated payments to the Social Insurance Fund, i.e. paid the difference between accruals and sick leave, apparently this is the credit system? Since in 2017 all insurance payments were transferred to the Federal Tax Service, we decided to play it safe and paid insurance premiums (2.9%) in full. How should we reflect this in the new report? In line 110, should we indicate the difference between calculated insurance premiums and the cost of paying insurance coverage or calculated contributions, or does it depend on the credit system or direct payments? And in line 120 we put the amount of payments for sick leave, since we have overpaid by this amount? In Appendix 2 we put 1-direct payments? In line 90 - the amount of excess with code 2? I filled out 3 versions of the report in the electronic reporting program... and all without violations. I would still like to understand which option is the most correct. And how will all this transfer to the 2nd quarter, where we will pay, apparently, according to the offset system... Will line 120 decrease?
Answer
Direct benefit payments (code 1) - employee benefits are paid directly by the fund if a pilot project is operating in the region. Offset system (code 2) - the institution pays benefits to employees, and then its expenses are reimbursed by the fund. Since the institution calculates and pays benefits for sick leave, you have an offset system, so enter code 2. When filling out the calculation of insurance premiums, it is first recommended to fill out all the annexes, and then transfer the amounts received from the applications to section 1. I note that the payment of insurance premiums is not reflected in the calculation in any way, so proceed from the accrued amounts of insurance premiums and benefits. For social insurance contributions, first fill out Appendix 2. In line 090, if expenses for the reporting period exceed contributions, indicate attribute - 2 and in the corresponding column the amount, do the same for each month of the reporting period. If for each month of the reporting period the amount of expenses exceeds the accrued contributions, then in all columns of line 090 indicate sign 2 and the amount of the excess. If in any month expenses did not exceed contributions, then indicate item 1 and indicate the amount of contributions to be paid. Then, transfer the data from line 090 of Appendix 2 to section 1 in lines 110-113, 120-123 in this way: - in lines 110 – 113, transfer the amounts with characteristic 1 from Appendix 2 of line 090; - into lines 120-123, transfer the amounts with characteristic 2 from appendix 2 of line 090. Samples are in recommendation No. 3. Please note: you cannot simultaneously fill out: – lines 110 and lines 120; – lines 111 and lines 121; – lines 112 and lines 122; – lines 113 and lines 123. This is provided for in paragraphs 5.1–5.21 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. Rationalewww.budgetnik.ru
Calculation of insurance premiums 2017: Pilot project
In general, the amount of insurance premiums payable for VNiM is reduced by the benefits accrued to employees at the expense of Social Insurance. Thus, social insurance benefits are offset against social insurance contributions. This procedure is most familiar to an accountant. However, the process of reforming the social insurance system in the Russian Federation provides for a gradual transition from the credit system to direct payments to insured persons. We are talking about the so-called Pilot Project, which started on 01/01/2012 in the Nizhny Novgorod region and the Karachay-Cherkess Republic (clause 2 of Government Resolution No. 294 dated 04/21/2011). The last constituent entities of the Russian Federation to join the Pilot Project on July 1, 2017 were the Republic of Adygea, the Republic of Altai, the Republic of Buryatia, the Republic of Kalmykia, the Altai and Primorsky Territories, the Amur, Vologda, Magadan, Omsk, Oryol, Tomsk regions and the Jewish Autonomous Region. We will tell you how participation in the Pilot Project affects the procedure for filling out the Calculation of Insurance Premiums in 2017 in our consultation.
How to fill out calculations for pilots
The fact that the organization is participating in the Pilot Project can be understood by the details “Payment indicator” (field 001) of Appendix 2 to the Calculation of Insurance Premiums (Order of the Federal Tax Service dated October 10, 2016 N ММВ-7-11/).
The number 2 is usually indicated on this line, which means “Credit system”. But in the Calculation of insurance premiums 2017 for the Pilot Project, organizations mark “Direct payments”, i.e. in field 001 they put the number 1 (clause 11.1 of the Filling Out Procedure, approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/) .
Other features of filling out the Calculation of Insurance Premiums in the constituent entities of the Russian Federation participating in the Pilot Project are not provided for by the filling out procedure.
At the same time, taking into account that the “pilots” do not incur expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, they do not submit Appendices No. 3 and No. 4 as part of the Calculation (clause 2.7 of the Procedure for filling , approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/ ). But this can hardly be attributed to the peculiarities of filling out the Calculation exclusively in the subjects participating in the Pilot Project. After all, these Appendices are not presented by “ordinary” policyholders who had no insured events during the reporting period.
At the same time, the FSS, specifically for organizations from constituent entities of the Russian Federation that have switched to direct payments, issued clarifications on filling out form 4-FSS (FSS Order No. 114 dated March 28, 2017). For subjects of the Russian Federation that joined the Pilot Project before 07/01/2017, the specifics of filling out the 4-FSS form are applied from the report for the 1st quarter of 2017, and for other subjects - starting from the report for 9 months of the year in which they joined the Pilot Project (Clause 2 of the FSS Order No. 114 dated March 28, 2017). This means, for example, that organizations in the Vologda region take into account the specifics of filling out form 4-FSS from the report for 9 months of 2017. They will need to show in Table 2 and Table 3 only the amounts of benefits accrued from the Social Insurance Fund as of June 30, 2017.
As for the procedure for preparing the Calculation of Insurance Premiums (in terms of filling out field 001 and submitting Appendices No. 3 and No. 4), the Federal Tax Service has not provided for any special transitional provisions. But it is obvious that within 9 months new participants in the Pilot Project will have to fill out the Calculation in a similar manner. Thus, in Appendices No. 3 and No. 4 of the Calculation of Insurance Contributions, benefits from the Social Insurance Fund, as well as from the federal budget, will be indicated only for the period January-June 2017.
glavkniga.ru
Calculation of insurance premiums - 2017. New form.
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The need to generate and submit calculations of insurance premiums for 2018 to tax inspectors is the responsibility of those companies and entrepreneurs who are recognized as policyholders. Introduced into Russian practice relatively recently, the unified calculation of insurance premiums 2018 still causes many difficulties among accounting workers. In this article, we will consider what the “Calculation of Insurance Contributions” report is in 2018, how its updated version is generated, as well as the timing and procedure for submitting the tax report to the authorized authorities.
What is the calculation of insurance premiums in 2018
In October 2016, by order of the Federal Tax Service of Russia (No. ММВ-7-11/551), a new report was approved, which essentially replaced the previously submitted reports in the field of insurance. Since that time, the administration of insurance premiums, with the exception of contributions for injuries, which continue to be transferred to the Social Insurance Fund, is carried out by tax control authorities.
As for all other aspects of the calculation and payment of insurance premiums, starting from 2017, they are concentrated in the hands of the Federal Tax Service.
The calculation of insurance contributions to the Federal Tax Service 2018 is a document that combines information on compulsory, pension and social insurance.
The structure of this document can be presented in the form of three sections, each of which reflects certain information.
Thus, Section 1 is used to disclose information about the calculated amount of insurance premiums for various reasons. Many applications allow you to structure the presented data.
Section 2 can only be used by companies or entrepreneurs whose main activities are related to agriculture, that is, it is used only by agricultural producers. Accordingly, this section does not fall into the category of mandatory tax report elements.
As for the calculation of insurance premiums for 2018, section 3, it is used as a source of information about personalized accounting in relation to each individual employee of the organization.
The question often arises about which section should contain information about an employee who is on sick leave or on parental leave. In the calculation of insurance premiums 2018, Appendix 3 of Section 1 is intended specifically for this purpose.
Checking the calculation of insurance premiums 2018
Who submits the calculation of insurance premiums 2018
In accordance with the instructions for filling out the calculation of insurance premiums, approved by the order of the Federal Tax Service discussed above, the specified document must be submitted to the authorized bodies by companies and businessmen that have employees operating on the basis of signed labor contracts. Thus, the need to generate a new tax report is not tied to the legal status of the employer.
Due to the fact that the calculation of insurance premiums is compiled on an accrual basis from the beginning of the calendar year. Accordingly, even if the employer said goodbye to all of its employees during the reporting period, the company or entrepreneur has to draw up a reporting document until the end of the year.
Where to submit calculations for insurance premiums 2018
The body responsible for receiving the tax document on insurance contributions is the Federal Tax Service. Organizations must submit the calculation to the territorial Federal Tax Service at the place of their registration. As for individual entrepreneurs, they should report to the tax authorities at their place of residence.
Calculation of insurance premiums 2018: due date
The report “Calculation of insurance premiums” 2018 belongs to the category of quarterly reports. This means that at the end of each quarter, policyholders must generate, verify and submit a single calculation of insurance premiums in 2018.
Calculation of insurance premiums 2018 - deadlines for submission to the inspection are established within the 30th day of the month following the reporting quarter.
Accordingly, the calculation of insurance premiums for the 1st quarter of 2018 must be submitted to the tax authorities by April 30, 2018. The half-year report is submitted to the Federal Tax Service by July 30, 2018, for nine months - no later than October 30, and the report for 2018 must be submitted by January 30, 2019.
You can download the unified calculation of insurance premiums 2018 using the link provided:
Adjustment of calculation of insurance premiums 2018
Tax workers allow the opportunity to correct already submitted tax reports by providing an updated calculation of insurance premiums for 2018. The newly generated document will need to reflect the serial number of the adjustment made, as well as record the correct information on the lines of calculation for insurance premiums.
Accordingly, the corrective calculation for insurance premiums for 2018 should be provided in a manner similar to the delivery of the original version of the document.
Calculation of insurance premiums of a separate division 2018
Many questions arise among accounting workers if the company has separate divisions. If there are divisions, the payment of insurance premiums and the provision of tax reporting must be carried out at the place of direct payment of income in favor of individuals, that is, at the location of the separate division.
Calculation of insurance premiums for individual entrepreneurs in 2018
Individual entrepreneurs must calculate and pay insurance premiums for themselves even if they do not have a single employee. When calculating, you will need to focus on the current minimum wage. However, this year contributions for entrepreneurs are set at a fixed amount. Accordingly, the minimum wage for calculating insurance premiums for individual entrepreneurs 2018 is not applied.
As for the need to form an ERSV in this case, this is not required, since the calculation does not reflect information about the contributions paid for the entrepreneur.
Dividends calculated on insurance premiums 2018
Many questions arise about whether it is necessary to reflect paid dividends in the calculation of insurance premiums in 2018 (the terms were discussed above). Dividends are not included in the ERSV as non-taxable income. Accordingly, if only dividends were paid to the staff, then dashes must be placed in the report columns. In the same case, if dividends were among other payments for the period, income must be reflected in the usual manner.
Control ratios for calculation of insurance premiums 2018
In order to submit a correct report to the tax office, before filing you should check it based on the control calculation ratios. In this case, policyholders need to rely on Federal Tax Service orders No. BS-4-11/4371, BS-4-11/12678.
Questions related to filling out the form
Let's consider what questions the policyholder may have when filling out the form:
- What tariff code should be reflected in the document? When calculating insurance premiums for 2018, the tariff code depends on which tax regime the policyholder applies: 01 – OSNO, 52 – USN, 53 – UTII.
- How to fill out the payment attribute column? In the calculation of insurance premiums for 2018, the payment attribute suggests two possible options: 1 – direct payments, 2 – offset payments. Direct payments mean that benefits will be paid to the employee directly from the extra-budgetary fund, bypassing the employer. However, in practice, direct payments relate to a pilot project of the Federal Tax Service and are not relevant for all regions. The offset system assumes that the payment of benefits is entrusted to companies, which will later be reimbursed by the fund for the expenses incurred.
Calculation of insurance premiums in 2018 - the premium calculator is presented in various Internet resources - is one of the most important tax reports in the system for calculating and paying insurance premiums.
lawcount.ru
Codes of the billing and reporting period for the calculation of insurance premiums in 2017
What codes for the billing and reporting period should be entered in the calculation of insurance premiums, which have been submitted to the Federal Tax Service since 2017? Where should I put the codes on the title page and in section 3? A table of codes with decoding, as well as a sample of codes on the title page, are in this reference material.
New calculation of contributions
Since 2017, the calculation and payment of insurance premiums have been controlled by the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation). In this regard, starting from 2017, calculations of insurance contributions for compulsory pension (social, medical) insurance must be submitted to the tax inspectorates. At the same time, the form of calculation is completely new. The new form was approved by order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. For the first time, reporting using the new form is required for the first quarter of 2017. See “Calculation of insurance premiums (DAM) for the 1st quarter of 2017: example of filling out.”
Reporting and settlement periods according to the Tax Code of the Russian Federation
Since 2017, insurance premiums are regulated by the provisions of the Tax Code of the Russian Federation. Thus, in particular, Article 423 of the Tax Code of the Russian Federation defines the concepts of settlement and reporting periods for insurance premiums:
- the billing period is a calendar year;
- The reporting period is the first quarter, half year, nine months of the calendar year.
Period codes on the cover page of the calculation
The calculation of insurance premiums, the form of which has been filled out since 2017 for the purpose of sending reports to the Federal Tax Service, includes, among other things, a title page. On the title page, policyholders (organizations or individual entrepreneurs) need to fill out all fields except the section “To be filled out by a tax authority employee " On the title page there are fields “Calculation (reporting) period and “Calendar year”.
In the “Calculation (reporting) period” field you need to reflect the code of the period for which the calculation is being submitted. These codes are indicated in Appendix No. 3 to the Procedure for filling out a single calculation for insurance premiums. Here is a table of these codes with their explanation:
In the “calendar year” field, indicate the year in which you submit your insurance premium calculation. Accordingly, if you submit a calculation, for example, for the 1st quarter of 2017, then filling out the title page and the billing period codes on it may look like this:
Please note that period codes have changed since 2017. Previously, when you submitted RSV-1 calculations, other codes were used:
- 3 – for the first quarter;
- 6 – for half a year;
- 9 – in nine months;
- 0 – per year.
Codes in section 3
Section 3 is personalized information for each individual. In this section you also need to show the code for the billing (reporting) period:
- 21 – for the first quarter;
- 31 – for half a year;
- 33 – in nine months;
- 34 – per year.
If the calculation is generated during the reorganization or liquidation of an organization, the codes will be as follows:
- 51 – for the first quarter;
- 52 – for half a year;
- 53 – in nine months;
- 90 – per year.
The value of field 020 of section 3 must correspond to the value of the “Calculation (reporting period (code)” field of the calculation title page.
If you find an error, please select a piece of text and press Ctrl+Enter.
buhguru.com
| 01 | Payers of insurance premiums who are on the general taxation system and apply the basic tariff of insurance premiums |
| 02 | Payers of insurance premiums who are on a simplified taxation system and apply the basic tariff of insurance premiums |
| 03 | Payers of insurance premiums paying a single tax on imputed income for certain types of activities and applying the basic tariff of insurance premiums |
| 04 | Payers of insurance premiums are business entities and business partnerships whose activities consist of the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets ( know-how), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such business entities, participants of such business partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education that are budgetary institutions, autonomous institutions |
| 05 | Payers of insurance premiums who have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and make payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone, as well as payers of insurance premiums who have entered into agreements on the implementation tourism and recreational activities and making payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster |
| 06 | Payers of insurance premiums operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial production zone) |
| 07 | Payers of insurance premiums who make payments and other remuneration to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a ship crew member |
| 08 | Payers of insurance premiums applying the simplified taxation system, and the main type of economic activity, which is specified in subparagraph 5 of paragraph 1 of Article 427 of the Code |
| 09 | Payers of insurance premiums who pay a single tax on imputed income for certain types of activities and have a license for pharmaceutical activities - in relation to payments and rewards made to individuals who, in accordance with the Federal Law of November 21, 2011 No. 323-FZ "On the Fundamentals of Protection health of citizens in the Russian Federation have the right to engage in pharmaceutical activities or are allowed to carry them out |
| 10 | Payers of insurance premiums are non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services for the population, scientific research and development, education, healthcare in accordance with the constituent documents , culture and art (the activities of theaters, libraries, museums and archives) and mass sports (except professional) |
| 11 | Payers of insurance premiums are charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying a simplified tax system |
| 12 | Payers of insurance premiums are individual entrepreneurs applying the patent taxation system in relation to payments and rewards accrued in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs carrying out the types of business activities specified in subparagraphs 19, 45- 47 paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation |
| 13 | Payers of insurance premiums who have received the status of participants in a project for the implementation of research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 No. 244-FZ "On the Skolkovo Innovation Center" (Collected Legislation of the Russian Federation, 2010, No. 40, Art. .4970; 2016, No. 27, Art. 4183) |
| 14 | Payers of insurance premiums who have received the status of a participant in a free economic zone in accordance with the Federal Law of November 29, 2014 No. 377-FZ "On the development of the Crimean Federal District and the free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol" (Collection of Legislation of the Russian Federation, 2014, No. 48, Art. 6658; 2016, No. 27, Art. 4183) |
| 15 | Payers of insurance premiums who have received the status of resident of a territory of rapid socio-economic development in accordance with Federal Law of December 29, 2014 No. 473-FZ “On territories of rapid socio-economic development in the Russian Federation” (Collected Legislation of the Russian Federation, 2015, No. 1, Article 26; 2016, No. 27, Article 4185) |
| 16 | Payers of insurance premiums who have received the status of resident of the free port of Vladivostok in accordance with the Federal Law of July 13, 2015 No. 212-FZ “On the Free Port of Vladivostok” (Collected Legislation of the Russian Federation, 2015, No. 29, Art. 4338; 2016, No. 27, Art. 4306) |
| 21 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 1 of Article 428 of the Code |
| 22 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 2 of Article 428 of the Code |
| 23 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Article 428 of the Code when establishing the class of working conditions - dangerous, subclass of working conditions - 4 |
| 24 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Article 428 of the Code when establishing the class of working conditions - harmful, subclass of working conditions - 3.4 |
| 25 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Article 428 of the Code when establishing the class of working conditions - harmful, subclass of working conditions - 3.3 |
| 26 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Article 428 of the Code when establishing the class of working conditions - harmful, subclass of working conditions - 3.2 |
| 27 | Payers of insurance premiums paying insurance premiums at additional rates established by paragraph 3 of Article 428 of the Code when establishing the class of working conditions - harmful, subclass of working conditions - 3.1 |
| 28 | Payers of insurance premiums paying insurance premiums for additional social security specified in paragraph 1 of Article 429 of the Code |
| 29 | Payers of insurance premiums paying insurance premiums for additional social security specified in paragraph 2 of Article 429 of the Code |
buhguru.com
The FSS “Direct Payments” pilot is expanding - SKB Kontur
The Direct Payments project has been extended until December 31, 2020. It started in 2011 in 2 regions; by mid-2015, 14 subjects of the Russian Federation already participated in it, and from 07/01/2016 another 6 were added: the Republic of Mordovia, Bryansk, Kaliningrad, Kaluga, Lipetsk and Ulyanovsk regions (Resolution of the Government of the Russian Federation dated December 19, 2015 No. 1389).
From July 1, 2017, new regions will join the FSS pilot project “Direct Payments” for the fifth time: the republics of Adygea, Altai, Buryatia, Kalmykia, Altai and Primorsky Territories, Amur, Vologda, Magadan, Omsk, Oryol, Tomsk regions and the Jewish Autonomous Region region.
Read also the article “At a low start: the fifth set of “Direct payments””
In the pilot regions, benefits are paid to employees not by the employer, but directly by the Social Insurance Fund (see Decree of the Government of the Russian Federation of April 21, 2011 No. 294).
Lenar Shakirov,
Head of the Naberezhnye Chelny branch No. 9 of the State Institution - regional branch of the Federal Social Insurance Fund of the Russian Federation in the Republic of Tatarstan
Under the traditional scheme, the FSS works with organizations on an offset principle: benefits are paid to the employee by the employer, and the Fund transfers to the policyholder the difference between the amount of insurance premiums and the amount of benefits paid to them. In the pilot regions, the employer is practically excluded from the benefit payment scheme; his responsibilities only include submitting the relevant documents to the Fund’s branch. At the same time, the size and formula for calculating benefits remain the same. Only the scheme of interaction between the Fund and the employer and the insured is changing.
Insurance contributions for compulsory social insurance are no longer reduced by the amount of expenses incurred, but are paid to the Social Insurance Fund in full. Payment for the first three days of temporary disability, as before, is made by the employer at his own expense.
New data reporting scheme for benefit payments
Direct payments: step-by-step algorithm for an accountant
1. Reception of documents from the insured
The employee must submit to the employer a certificate of incapacity for work and an application to receive benefits no later than 6 months after the occurrence of the insured event.
The application form is established by Order No. 335 of the Federal Insurance Service of the Russian Federation dated September 17, 2012. Often accountants themselves fill out applications for employees in order to reduce the number of errors. On average, one application takes up to 40 minutes. You can do this much faster electronically, for example, in the “FSS Benefits” service of the online reporting system Kontur.Extern, print out the application from there and give it to the employee for signature. The service will automatically show only required fields.
2. Preparation and sending of documents
Step 2.1. Generate a document to be sent to the Social Insurance Fund based on the certificate of incapacity for work and the insured person’s application, supplemented with data for calculating benefits.
Step 2.2. Check that the documents are filled out correctly.
Step 2.3. Send documents to the FSS gateway via TCS through an operator or take them in person to the regional office of the Fund.
3. Control
At the FSS gateway, documents go through several stages of processing, then a receipt or error log is generated. A similar check is carried out if you submitted data on paper.
- If you received a delivery receipt from the FSS gateway or from a branch, this means that the documents have been successfully verified and sent (accepted) for consideration to the regional FSS office.
- If you receive an error log, you must make the necessary corrections and resubmit the document. If documents were submitted on paper, if errors are identified, you need to pick up the package of documents, correct them and take them back to the Fund.
4. Return of documents to the policyholder
If the documents were submitted to the Social Insurance Fund on paper, they must be collected after the benefits are paid. The procedure for returning documents to policyholders after the assignment of benefits has not yet been determined.
Who should transmit documents electronically?
Ksenia Somova,
Head of the Insurance Premium Administration Department of Branch No. 13 of the State Institution - regional branch of the FSS of the Russian Federation in the Republic of Tatarstan
Companies with an average workforce of more than 25 people are required to transmit information electronically. Organizations with fewer than 25 employees can do this both electronically and on paper. We still recommend that small organizations switch to electronic reporting. This is in their own interests, because they will not need to travel to us. With one package of documents, they must visit the FSS at least twice: first bring it, and then, when the payment is made, pick it up. But during the verification process, questions may arise and errors may be identified that require clarification and correction. And then an additional visit to us will be required.
As noted by specialists from the Nizhny Novgorod regional branch of the Federal Social Insurance Fund of the Russian Federation, the presence of an extensive structure and remote workplaces outside the region (for example, Russian Railways, Sberbank) at the employer significantly complicates the transfer of documents by the employer, and therefore the deadlines for their submission to the territorial body are violated.
Irina Sheveleva,
Head of the department for the appointment and implementation of insurance payments to insured citizens of the Nizhny Novgorod regional branch of the FSS of the Russian Federation
At the initial stage of the pilot project in 2011, we had difficulties. The largest insurers in the region massively submitted data for payment of benefits with a delay of two to three months! This period saw the maximum number of complaints from dissatisfied citizens. The attitude of the insured towards the pilot project at that time was formed under the influence of such additional factors as the transition to a new form of certificate of incapacity for work, a new approach to calculating benefits. In 2012, citizen complaints virtually ceased. Now, for each request, we find out the reasons for the delay in payments. As a rule, employers are to blame for untimely transfers of funds, either by violating the deadlines for transmitting documents or transmitting incorrect data as part of electronic registers, and this increases the payment terms.
The process of manually entering data is quite labor-intensive, and errors are often made. However, most of these problems can be easily solved using special services. Thus, subscribers of the Kontur.Extern system have free access to the “FSS Benefits” service, which helps prepare and send documents for payment of benefits without errors. It correlates the data entered into the sheet with each other and identifies inconsistencies. For example, if it is not indicated that the sheet of incapacity for work is primary, then the number of the sheet of which it is a continuation must be entered. Otherwise, the service will indicate an error. The service highlights fields in which errors have been made in red. And tooltips indicate where and how these errors need to be corrected.
In 2015, 1,191,058 documents were sent through the “FSS Benefits” service of the online reporting system Kontur.Extern. Of these, 1,111,250 (93%) successfully passed the test at the FSS gateway the first time.
Report on the pilot project through the “FSS Benefits” service. This service is available to Kontur.Externa subscribers in pilot regions as part of their tariffs; it allows you to:
- generate documents without errors so that the FSS accepts them the first time. The service implements more than 400 checks of the FSS gateway. It will show the error at the time of filling and tell you how to fix it;
- Save time by not having to re-enter the same data. The service provides a convenient KLADR and a directory of medical institutions with an auto-substitution function, as well as an up-to-date directory of banks;
- import data from any programs for verification and sending;
- monitor the status of sent documents;
- receive a receipt for each employee individually, and not in bulk;
- be confident in data protection: all data is stored on a secure server that complies with the requirements of Law No. 152-FZ “On Personal Data”.
For new users there is a “Test Drive” - the opportunity to use the Kontur.Extern system and the FSS Benefits service free of charge for 3 months.
More details
Advantages and disadvantages of the new benefit payment scheme
Elena Krivosheeva,
Deputy Head of the Insurance Department in Case of Temporary Disability and in Connection with Maternity of the State Institution - Samara Regional Branch of the Federal Social Insurance Fund of the Russian Federation
The transition to a new benefit payment system is intended to reduce the likelihood of insurance fraud and eliminate non-payment of benefits when the company's accounts are frozen or it is in the process of bankruptcy or liquidation. Because, firstly, the financial condition of a number of organizations does not allow payments for temporary disability to be made on time. And secondly, there are common cases when enterprises are liquidated during the period of maternity leave of employees. In addition, we expect that as a result of the implementation of this project, the document flow between the Fund, policyholders and medical institutions will be simplified.
Table 1. Advantages and disadvantages of the mutual benefit payment scheme and the “direct payment” scheme for all participants in the process*
|
For policyholders |
||
| It is necessary to divert the company's working capital to pay benefits until the Fund reimburses the costs to the policyholder | Yes | No |
| You need to calculate the part of the benefit that is paid from the Social Insurance Fund and spend working time on it | Yes | No |
| It is necessary to reflect the amounts of expenses for the payment of benefits in reporting on Form 4-FSS | Yes | No |
| Documents for payment of benefits can be submitted electronically | No | Yes |
|
For the insured |
||
| The benefit is paid immediately after the insured event; there is no need to wait until payday to receive it. | No | Yes |
| Payment of benefits depends on the integrity of the employer and on whether the company currently has the necessary funds | Yes | No |
| Guarantee of competent calculation of the amount of benefits by FSS specialists | No | Yes |
| Each time you need to write an additional application; to receive benefits, it is not enough to simply submit supporting documents | No | Yes |
| Timely receipt of benefits regardless of the financial and any other circumstances of the employer | No | Yes |
| Possible conflict situations with the employer due to delay, non-payment or incorrect calculation of benefits | Yes | No |
| It is necessary to apply for information on the calculation of benefits, as well as for a 2-NDFL certificate at a branch of the Fund | No | Yes |
| Selecting the method of receiving benefits (to a bank account or through the post office) | No | Yes |
|
For the Social Insurance Fund |
||
| It is impossible to control the process of calculation, payment and validity of benefits at each stage. All checks are carried out after the payment has been made. The process of recalculation and refund if an error is detected is complex and time-consuming | Yes | No |
| Control of the assignment, calculation and payment of all benefits at each stage and, as a result, reducing cases of insurance fraud | No | Yes |
| Convenience and efficiency of working with electronic information submitted by policyholders | No | Yes |
| Possibility in the future to introduce a mechanism for electronic exchange of information with all participants in the pilot project | No | Yes |
| In the future, the transition to electronic certificates of incapacity for work | No | Yes |
* The editors of the magazine would like to thank the regional offices and branches of the FSS of the Russian Federation in the cities of Nizhny Novgorod, Naberezhnye Chelny, Elabuga and Samara for the information provided.
Are there any difficulties?
FSS specialists note that one of the problems in assigning benefits under the new scheme is the lack of information about the actions of policyholders and insured persons.
At the beginning of the year, our regional office received many letters from insurance companies from large city-forming enterprises, in which concerns were expressed about the increase in payment terms. There were also requests to exclude this or that urban district from the participants in the pilot project in the Samara region,” says Elena Krivosheeva. - Gradually, in the process of studying regulatory documents and explanations from our specialists, an understanding came of the thoughtfulness and effectiveness of the new benefit payment scheme. A weighty argument was the fact that all financial risks of policyholders in terms of fulfilling social obligations to employees are assumed by the Social Insurance Fund, and in a crisis economy this is especially relevant.
The deadline for submitting documents to us is only five calendar days. This worries policyholders, says Ksenia Somova. - I think that at the first stage there may indeed be problems with timing, even despite the fact that the Fund’s employees conducted training seminars for all policyholders. Such problems are especially likely for large enterprises with a large number of insured persons and for enterprises with branches outside the Republic of Tatarstan. Policyholders are also concerned about the methodology for filling out electronic registers and application forms by employees.
In addition, FSS specialists note that untimely change of documents by insured women when changing their surname entails the return of payment documents from credit institutions and a delay in receiving benefits. Below, FSS employees answer in detail common questions from policyholders.
How are benefits paid to employees who are on maternity leave?
Lenar Shakirov: Persons who, at the time of the start of the “Direct Payments” pilot project, are on parental leave until the child reaches the age of 1.5 years and will use this leave after 07/01/2016, need to contact their employer with an application for transfer of benefits in the prescribed form. After the initial application of the policyholder with a package of documents, the subsequent payment of the monthly child care benefit to the insured person is carried out by the FSS from the 1st to the 15th day of the month following the month for which such benefits are paid. If circumstances arise that entail termination of benefit payment, the employee is obliged to immediately notify the employer or the branch of the Fund making the payment.
Irina Sheveleva: When the project was launched in the Nizhny Novgorod region, many women who were assigned child care benefits before 07/01/2011 (before the start of the pilot project “Direct Payments” in the region. - Editor’s note) did not know about the need to fill out applications for payment of benefits. It was difficult to find them in the summer, and with the onset of autumn, upon returning to the city, numerous questions arose because they had not received benefits for two or three months. To avoid similar situations in regions where the project starts in July 2016, we recommend that employers inform their employees in advance.
Where will the benefits assigned to the insured be transferred?
Lenar Shakirov: Benefits will be transferred to personal accounts of insured persons opened in credit institutions, including banks, or by postal order to the address specified by the recipient. The details to which benefits will be transferred must be indicated in the insured person's application. Those who wish to receive funds using bank cards will need to specify the 20-digit number of the personal account to which the bank card is linked. The number can also belong only to the recipient.
Where should the insured receive 2-NDFL certificates?
Ksenia Somova: This is one of the most significant changes. Before the implementation of the pilot project, individuals received 2-NDFL certificates at their place of work. However, when calculating benefits, we will also transfer taxes, and now the employer will not have complete information about the amount of taxes paid. Therefore, the insured must apply for these documents to the branch of the territorial bodies of the Federal Social Insurance Fund of the Russian Federation at the place of registration of the employer.
Irina Sheveleva: Certificate 2-NDFL is of a declarative nature. An application for a certificate of the amount of benefits paid must be completed in any form. It must indicate the full name, SNILS, passport details, full name of the employer, and residential address of the insured. If it is impossible to obtain this certificate in person, it can be sent to the insured person by registered mail with notification.
There are several ways to get 2-NDFL:
- The insured person can personally contact the branch at the place of registration of his employer.
- Send an application for the required certificate by mail to the branch at the place of registration of the employer.
- A representative of the insured person with a power of attorney drawn up in simple written form can apply to the place of registration of the employer.
- You can also send your application to the branch's email address.
Table 2. Difficulties in submitting electronic documents under the new scheme and their solution using special services
| Errors when filling out documents and, as a result, multiple corrections and sending to the Social Insurance Fund, delays in deadlines | The service implements more than 400 checks of the FSS gateway. Errors are highlighted in red right when filled out, and hints appear on how to correct them. The system will not allow you to send a document with an error. |
| Re-filling data for one employee to receive each new benefit | The employee's details only need to be entered once. From now on, you can select the employee’s name from the list, the information will be loaded automatically. In addition, this data will be available when reporting to the Pension Fund via Extern |
| There are data that are difficult to enter manually: names of medical institutions, bank details, 20-digit personal account number for transferring benefits | The system implements directories of hospitals, banks and addresses (KLADR) with an auto-substitution function:
|
| Filling out the employer details block multiple times | In the service, you only need to enter this data once. They are associated with the details of the Extern payer and will be available when filling out other reports |
| Abundance of fields in the electronic form: it is not clear what needs to be filled out to receive a specific benefit | The service displays only those fields that need to be filled in for the specified type of benefit |
| Questions and mistakes made by employees when filling out an application for benefits | Just fill out the document to send to the Social Insurance Fund and click “Print the application”, which can be given to an employee for verification and signature |
| It is labor-intensive to transfer data from sick leave into electronic form | The order of fields on the “Incapacity Sheet” tab fully corresponds to the paper form |
| On the FSS gateway, it is impossible to view the entire history of sending a document in one place; each fact of sending, including corrected versions, is a new line | The entire history of document flow for a specific benefit is stored in one place. The document, receipts and error logs can be viewed, downloaded and printed |
| The usual accounting program does not implement a complete check of data before sending it to the Social Insurance Fund and/or it is inconvenient to send documents and track their status |
For many citizens in need of social benefits, it is important to receive payments promptly and in full, regardless of the employer. What are direct payments and who are they intended for?
For many citizens in need of social benefits, it is important to receive payments promptly and in full, regardless of the employer. This goal is the implementation of the project of “direct payments” from the Federal Social Service. As we previously reported in 2017 installed new procedure for assigning and paying benefits for pregnancy and child care from the Social Insurance Fund. In which regions will “direct benefits” from the Social Insurance Fund be introduced in 2017-2020?
Features of “direct” payments insurance coverage in 2012 - 2019 by the territorial bodies of the FSS of the Russian Federation are determined by Decree of the Government of the Russian Federation of April 21, 2011 N 294.
On the territory of the Russian Federation, a pilot project for the payment of benefits by the authorities of the Social Insurance Fund of the Russian Federation (pilot project “direct payments”)"
What are "direct payments"
The Direct Payment project is improving the system of payment of compulsory social insurance benefits. If in the past the system worked according to the so-called “offset scheme”, that is, the employer himself calculated the benefit, paid it, and subsequently returned the money by offset from the Social Insurance Fund.Direct payments- this is a new program that involves the calculation and payment of benefits from the funds of the Social Insurance Fund itself; you can receive money there without contacting the employer. Thus, enterprises do not withdraw funds from circulation, increasing their financial stability.
In this case, the issuance of benefits for them is not related to the timing of salary payment (within 10 days after submitting documents, the Fund is obliged to pay benefits) and their receipt is guaranteed, regardless of the financial viability of the employer.
Advantages of "direct payments"
Considering the fact that all regions are gradually transferring to direct payments, it is worth talking about their advantages:
accrual of the full amount due, without deception;
receiving funds regardless of the economic condition of the organization in which you work;
choosing a convenient option for receiving;
absence of a conflict situation when communicating with the employer;
100% receipt of benefits.
Explanations from the Social Insurance Fund regarding direct payments
The FSS has released information on the implementation in the Russian Federation of a pilot project for the payment of benefits by the FSS bodies ( "direct payments").
The project has been implemented since 2011 with the aim of improving the situation of insured citizens and policyholders when assigning and receiving benefits under compulsory social insurance. Benefits are calculated and paid to insured persons directly by the territorial bodies of the Social Insurance Fund within the strictly established deadlines.
Types of benefits paid directly to the Social Insurance Fund:
maternity and pregnancy benefits;
temporary disability;
a one-time payment upon registration at an antenatal clinic in early pregnancy;
a benefit paid monthly while the mother takes care of the child until he reaches one and a half years old;
compensation for an additional four days of parental leave for a disabled child for a parent.
In which regions do direct payments work?
Until 2019, the number of regions participating in the pilot project for the payment of benefits directly by the Federal Social Insurance Fund of the Russian Federation will continue to increase.
Currently, 20 constituent entities of the Russian Federation are participating in the pilot project. By 2019, the number of such entities will increase to 59.
since July 1, 2011, the Karachay-Cherkess Republic and the Nizhny Novgorod region have been participating in the pilot project,
from July 1, 2012, the pilot project included the Astrakhan, Kurgan, Novgorod, Novosibirsk, Tambov regions and Khabarovsk Territory,
Since July 1, 2016, 6 more constituent entities of the Russian Federation have joined the pilot project - the Republic of Mordovia, Bryansk, Kaliningrad, Kaluga, Lipetsk and Ulyanovsk regions.
from July 1, 2017, the pilot project also includes: the Republic of Adygea, the Republic of Altai, the Republic of Buryatia, the Republic of Kalmykia, Altai Territory, Primorsky Territory, Amur Region, Vologda Region, Omsk Region, Oryol Region, Magadan Region, Tomsk Region, Jewish Autonomous Region .
When will the program be launched in other regions of the Russian Federation?
From July 1, 2018 implementation of this pilot project will continue in the territories of the Republic of Sakha (Yakutia), Trans-Baikal Territory, Volgograd Region, Vladimir Region, Voronezh Region, Ivanovo Region, Kirov Region, Kemerovo Region, Kostroma Region, Kursk Region, Ryazan Region, Smolensk Region, Tver Region.
From July 2019 The pilot project includes: the Republic of Dagestan, the Republic of Ingushetia, the Kabardino-Balkarian Republic, the Republic of Karelia, the Komi Republic, the Republic of North Ossetia - Alania, the Udmurt Republic, the Republic of Khakassia, the Chechen Republic, the Chuvash Republic, the Arkhangelsk Region, the Tula Region, the Yaroslavl Region.
The procedure for calculating benefits for mothers with children and pregnant women
When an insured event occurs, the insured person (his authorized representative) contacts the policyholder at his place of work (service, other activity) with an application for payment of benefits and documents necessary for this.
After this, the policyholder no later than 5 calendar days sends information to the territorial body of the fund for the assignment and payment of benefits (in the form of an electronic register). To an insured who has not provided information in full, the fund authority within 5 working days sends a notice about the provision of the missing information. The missing documents or information are also submitted by the policyholder within 5 working days from the date of receipt of the notice.
Benefits are paid from the Social Insurance Fund by transfer to the bank account of the insured person specified in the application or in the register of information, or through the federal postal service organization, or other organization at the request of the insured person (his authorized representative) within 10 calendar days from the date of receipt of the application and documents or information that are necessary for the assignment and payment of the corresponding type of benefit.
The initial payment of the monthly child care benefit is made in the manner and terms specified above. Subsequent payment of such benefits is made from the 1st to the 15th day of the month following the month for which such benefits are paid.
Insurers whose average number of individuals in whose favor payments are made exceeds 25 people submit the above information in electronic form. Others also have the right to use the electronic form, but can also submit information on paper.
In the event of termination of activities by the insured, the insured person (his authorized representative) has the right to independently submit to the territorial body of the fund at the place of registration of the employer an application and documents necessary for the assignment and payment of benefits.
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From July 1, 2018, 39 constituent entities of the Russian Federation will take part in the pilot project “Direct Payments”. This project made it possible to simplify the procedure for receiving social benefits, as well as eliminate the possibility of delays. In the article we will look at what the 2018 Direct Payments Pilot Project is, which subjects of the Russian Federation will be included in it, as well as 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 April 11, 2011. To date, 39 constituent entities of the Russian Federation have switched to direct payments. It was initially planned that from July 1 in 2018 and 2019, 13 constituent entities of the Russian Federation would be added to the project. The project itself was supposed to be completed by the end of 2019.
But at the end of 2017, Decree No. 1514 dated December 11, 2017 was issued, according to which the participation of the previously mentioned regions in the project 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 “Direct Payments” pilot project:
- Kabardino-Balkaria;
- Karelia;
- North Ossetia;
- Kursk region;
- Kostroma region;
- Tyva.
Important! All employers in the regions that are new participants in the project must inform their employees that the procedure for paying benefits is changing. By the end of June 2018, it will be necessary to pay for 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 Social Insurance Fund.
How is sick leave issued?
For companies that are now included in the pilot project, a new procedure for processing sick leave is being established. The new order will be as follows:
- The employee submits a sick leave certificate and an application to the accounting department of his employer.
- Accounting staff enter the information received into the register through a special program. If the company employs less than 25 people, then the register is submitted to the Social Insurance Fund in paper form, otherwise it is submitted electronically. An inventory is compiled for data transfer. This must be done no later than 5 calendar days from the date of receipt of the employee’s application and sick leave.
- After this, 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. There is no need to print it out or store it in paper form.
Changes in register forms provided to the Social Insurance Fund as part of the pilot project
New information register forms have been approved for all regional companies participating in the pilot project (FSS Order No. 579 of November 24, 2017). These forms are required for the assignment and payment of benefits. In addition, the indicated order established the procedure for filling out these documents. Employers are required to use the new registers from January 29, 2018.
The main changes regarding the new register forms include:
- A new 16th column has appeared in the new register for the assignment of benefits for labor and labor, disability and registration in the early stages of pregnancy. It indicates the form of the certificate of incapacity for work (that is, how the sick leave was provided - on paper or in the form of an electronic certificate). This is due to the fact that electronic sick leave certificates were introduced on July 1, 2017. 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 account or through another organization.
- If the benefit is transferred to a card linked to the Mir payment system, then in column 47 you will need to indicate the card number. Columns 44, 45 and 46 are not required.
- Until recently, the “Information on part-time work” indicated the rate and official salary. Currently, only the rate is indicated in column 41.
Important! Corrections have been made to the register form for information on maternity and child care benefits regarding part-time work and the method of payment and use of the Mir card.
The procedure for paying 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 Social Insurance Fund in full without deducting social benefits.
In this regard, regardless of the financial condition of the employer, the insured person is guaranteed and timely to receive payments from the Social Insurance Fund. Moreover, even if his employer is at the stage of bankruptcy.
The calculation of benefit amounts remains the same: the size 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 Social Insurance Fund, but all the necessary information is provided to the Fund by the employer.
After the FSS has received a complete package of documents from the policyholder, it is given no more than 10 days to make a decision on payment. Payment of benefits may be refused if it is proven that the employee caused harm to his health through his own intent. A negative decision is sent within 2 business days.
Important! If the employer goes bankrupt, ceases its activities, or is simply hiding, then the employee has the right to independently apply to the Social Insurance Fund with documents for payment of benefits.
The insurance payment is transferred by the Fund to the insured person. In this case, it may not necessarily be the card to which the salary is transferred. The employee can indicate any other card or select a postal order as the method of receipt.
Positive and negative aspects of the FSS 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 provides the register;
- benefits are paid regardless of the financial situation of the employer;
- the correctness of the calculation of benefits is controlled by the Social Insurance Fund.
In addition, the possibility of fraudulent schemes involving the use of fake sick leave forms has been reduced.
The negative aspects of the pilot project include an increase in the expenditures of the Social Insurance Fund budget. In addition, the issue of transferring information on policyholders from the Social Insurance Fund of one subject of the Russian Federation - a project participant - to another, where the “offset system” is used, has not been resolved. For example, when the policyholder changes his place of registration.
Answers to common questions
Question: Can a company refuse to participate in the pilot project and switch to the previous scheme?
Answer: The company has the right to do this independently.
Question: Is it possible to submit to the Social Insurance Fund a single register using several sick leave certificates at once?
Answer: If 5 days have not passed after sick leave has been submitted to the accounting department and other employees have provided more sick leave, then they can be combined into a single register.
Question: What should I do if the company submitted documents to the Social Insurance Fund in a timely manner, but the employee is not paid?
Answer: First of all, you should check your documents to see if they contain errors. And after that, contact the Foundation with a question.
Question: How long must it take to provide the missing benefit documents to the Social Insurance Fund?
Answer: If the documents provided to the Fund are not complete or there are shortcomings in them, then the FSS will notify the policyholder about this within 5 days. In this case, the latter will need to provide the missing documents also within 5 days.
What will change for regions switching to direct payments of social benefits from the Social Insurance Fund from July 1, 2017?
In 2017, 13 more regions of the country will join the Social Insurance pilot project “Direct Payments”. Thus, 33 constituent entities of the Russian Federation will participate in the project.
At the initial stage, it was assumed that the transition period for paying benefits to insured persons directly from the Social Insurance Fund budget would end in 2018. But by Decree No. 1427 dated December 22, 2016, the Government of the Russian Federation extended the pilot project for another year. Thus, it will end in 2019 and in total will be 3 years. The largest regions and cities of the country will be the last to join the project: the cities of Moscow and St. Petersburg, Moscow, Sverdlovsk, Leningrad, Tyumen regions.
Which regions will join the project in July 2017?
From July 1, 2017, residents of 13 more regions will receive social benefits directly from the Social Insurance Fund as part of a pilot project:
- Altai region;
- Primorsky Krai;
- Amur region;
- Vologda Region;
- Jewish Autonomous Okrug;
- Magadan Region;
- Omsk region;
- Oryol Region;
- Tomsk region;
- Republic of Adygea;
- Altai Republic;
- The Republic of Buryatia;
- Republic of Kalmykia.
Let's take a closer look at what exactly will change for these regions?
How to fill out form 4-FSS for regions - new participants in the FSS project?
As you know, the deadline for submitting Form 4-FSS to Social Security for the 2nd quarter of 2017 is approaching.
The 4-FSS calculation has undergone changes since 2017; information on contributions for sick leave and in connection with maternity is excluded from it. This information is submitted to the tax authorities as part of the new calculation - DAM 2017. Benefits paid for the employer by Social Insurance itself do not need to be reflected in the new calculation of insurance premiums.
The nuances of filling out the 4-FSS calculation were approved by FSS Order No. 114 dated March 28, 2017, which entered into force on April 28, 2017. New and existing participants in the Social Insurance pilot project will formulate calculations in accordance with the new requirements.
What has changed in 4-FSS?
- From July 1, 2017, companies in regions that are new participants in the FSS pilot project are switching to direct payments of social benefits. It turns out that this will happen in the middle of the year, and until July 1, employers themselves are paying benefits to their employees.
- For the 2nd quarter of 2017, 4-FSS must be filled out as before, reflecting the costs of paying benefits to insured persons.
- In the calculation for the 3rd quarter of 2017, in line 15 of column 1, expenses for payments for July, August and September are no longer reflected. But table 3 of the calculation is filled in, where you need to reflect the benefits paid as of July 1, 2017.
- In this case, those expenses that were not accepted by the Social Insurance Fund for offset will need to be deducted from the total amount in lines 15 of column 1 and column 3 of table 2 of form 4-FSS.
A functional and convenient program for calculating wages from Bukhsoft will allow you to quickly and competently prepare the necessary information for generating the 4-FSS calculation.
How to pay benefits to regions that are new participants in the Social Insurance Fund project?
In the regions participating in the FSS pilot project, employers pay employees only the first 3 days of sick leave. Benefits for the remaining days of illness, as well as full maternity and child benefits in 2017, are transferred to employees directly from the Social Insurance budget.
The employee is obliged to provide the employer with a certificate of incapacity for work in case of illness, a certificate from the place of work of the second parent when one of the parents goes on maternity leave, a child’s birth certificate for payment of child care benefits and other documents specified by law. In addition, the employee must write an application to receive benefits. The application form has the established form - Appendix 1 to Order No. 335 of the Federal Social Insurance Fund of the Russian Federation dated September 17, 2012. In it, the employee writes personal information (full name, number and series of passport, personal bank account). Other fields of the application form are filled out by the employer (benefits calculation period, employee salary, average earnings and other information). The application must be certified by the signature of the director of the company, a round stamp is placed on the form if available.
Within 5 calendar days, the employer is obliged to transfer this package of documents to Social Security. Moreover, if the number of employees in the company is up to 25 people, documents can be sent in paper format - brought in person or sent by post with notification (Appendix 2 to the Order of the Social Insurance Fund dated September 17, 2012 No. 335). If the average number of personnel is more than 25 people, the package of documents is transferred to the Fund exclusively in electronic form, for which a special register is filled out, approved by Order of the Federal Social Insurance Fund of the Russian Federation dated June 15, 2012 No. 223.
After receiving the required papers, Social Insurance has the right to request the missing documents or information from the employer within five working days. He, in turn, must also send these papers or information to officials within five working days from the date of receipt of the notification from the FSS (clause 7 of the Decree of the Government of the Russian Federation of April 21, 2011 No. 294).
After this, the Social Insurance Fund transfers the funds to the employee no later than 10 calendar days.
It is important to note that participants in the pilot project pay insurance contributions to the Tax Service in full, and not, as before, by deducting social benefits. Therefore, you need to ensure that the company’s current account always has the required amount by the due date.
