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Help calculation Appendix 1. Accounting certificate (help-calculation). How to fill out the Help-calculation in the FSS

Insurers for compulsory social insurance in case of temporary disability and in connection with maternity pay benefits both at their own expense (the first 3 days of an employee's illness) and at the expense of the Social Insurance Fund (in other cases). Of course, if they are not in the regions participating in the pilot project.

The insurers reduce their social insurance payments by the amount of benefits paid (clauses 1, 2, article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 2 of article 431 of the Tax Code of the Russian Federation). If the costs of social insurance exceed the assessed contributions, the insured can apply to the FSS for reimbursement of funds (clause 3 of article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 9 of article 431 of the Tax Code of the Russian Federation).

Help-calculation in the FSS 2019

In order for the FSS to make a decision on the allocation of funds to the insured for the payment of insurance coverage, it is necessary at the end of the quarter or any month of 2019 to submit to the territorial body of the FSS a set of documents, which must contain (Order of the Ministry of Health and Social Development dated 04.12.2009 No. 951n):

  • written statement of the policyholder;
  • help-calculation;
  • decoding of expenses at the expense of the Social Insurance Fund for each type of benefit;
  • copies of documents confirming expenses.

The form of the Help-calculation is given in Appendix 1 to the Application for the allocation of the necessary funds for the payment of insurance coverage (Letter of the FSS dated 07.12.2016 No. 02-09-11 / 04-03-27029).

Help calculation for reimbursement from the FSS in 2019 in Excel format can be downloaded from the link below:

help-calculation in the FSS 2019: (free)

How to fill out the Help-calculation in the FSS

Help - a calculation submitted when applying for the allocation of funds for the payment of insurance coverage, includes the following indicators for the reporting period:

  • the amount of indebtedness of the insured (FSS) for insurance premiums at the beginning and end of the reporting (settlement) period;
  • the amount of insurance premiums accrued for payment, including for the last three months;
  • the amount of additional accrued insurance premiums;
  • the amount of expenses not accepted for offset;
  • the amount of funds received from the territorial bodies of the FSS to reimburse the expenses incurred;
  • the amount of overpaid (collected) insurance premiums returned (credited);
  • the amount of funds spent for the purposes of compulsory social insurance, including for the last three months;
  • the amount of paid insurance premiums, including for the last three months;
  • the amount of the insured's debt written off.

There is nothing new in filling out the Calculation Certificate for the policyholder. Similar data were previously given in Table 1 of Section I of the 4-FSS form, which has lost since 2017.

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

Where to apply for reimbursement of benefits in 2018

It is necessary to apply for coverage of the costs incurred in the FSS. The specific term of circulation has not been established. But as quickly as possible, promptly apply for compensation to the fund - in the interests of the company (IP) itself. After all, this is money that can really be returned and used in further activities.

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

Features of the reimbursement of old amounts from the FSS

If the overpayment was formed after the onset of 2017, in particular - in 2018, the application in social insurance is submitted in the form recommended for use in the letter of the FSS of Russia dated 07.12.2016 No. 02-09-11 / 04-03-27029. It is about this form that we will talk in detail in our article below.

Attention! The Supreme Court has identified 3 cases when the FSS will not reimburse expenses. Be sure to look at the article in the magazine "Salary" so as not to waste time.

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

List of documents for reimbursement of the FSS 2018

The required set of documents for the social insurance fund in order to cover the social benefits paid to employees was approved by order of the Ministry of Health and Social Development dated 04.12.2009 No. 951n. These are the following papers:

  • application in the form from the letter of the FSS of Russia dated 07.12.2016 No. 02-09-11 / 04-03-27029;
  • copies of supporting documents (relevant for policyholders in respect of which the fund has decided to initiate an audit).

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

The application itself contains the main details of the company (IP) - the insured. It:

  • full name of the company (full name of the merchant);
  • regularity in the fund;
  • TIN and KPP;
  • address.

As a reminder, you can download the 2018 application form using the link in our article.

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

In the last line, the FSS officer puts the date and the signature with the decryption, so leave it just blank, do not touch it.

How to fill out a calculation certificate - Appendix 1 to the application to the FSS

The form of such a document as a reference-calculation in the FSS is not independent. Recall that this is just one of the appendices to the application to the fund for the allocation of the necessary funds for the payment of insurance coverage.

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

Help-calculation - these are solid numbers. The application is a single sheet with a tabular form repeating the table from the old forms of payments for contributions.

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

Total reference-calculation provided when applying to the fund for compensation includes the following indicators:

the amount of indebtedness of the insured (Social Insurance Fund of the Russian Federation) on insurance premiums at the beginning and end of the reporting (settlement) period;

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

  • the amount of additional accrued insurance premiums;
  • the amount of expenses not accepted for offset;
  • the amount of funds received from the territorial bodies of the FSS of the Russian Federation to reimburse the expenses incurred;
  • the amount of overpaid (collected) insurance premiums returned (credited);
  • the amount of funds spent for the purposes of compulsory social insurance, including for the last three months;
  • the amount of paid insurance premiums, including for the last three months;
  • the amount of the insured's debt written off.

How to fill out a breakdown of expenses - Appendix 2 to the application to the FSS

The form of such a document as the decoding of expenses in the FSS is not independent. Like the reference-calculation, this is an attachment to the application to the fund for the allocation of the necessary funds for the payment of insurance coverage.

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

Expenditures mean spending on compulsory social insurance and expenditures from interbudgetary transfers from the federal budget. To put it simply, as a rule, these are actually hospital benefits and payments related to the birth of children. For example:

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

Information as in the help-calculation (you can download the 2018 form from us) is also given in tabular form. And this table is also familiar to experienced accountants in the former 4-FSS form.

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

Do I need to submit a calculation of contributions to the FSS

It was necessary to attach reports on contributions to the application for refunding money from the FSS for the periods that expired before January 1, 2017 (clause 2 of the Appendix to the order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n). Accordingly, in 2018, as a general rule, no reports are included in the list of documents in the fund.

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

The period for reimbursement of the FSS funds in 2018

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

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

How does the reimbursement of funds from the FSS affect the completion of reporting

The amounts of compensation received from social insurance must be reflected in the calculation of insurance premiums, which is submitted to the IFTS. The reimbursed amounts must fall into line 080 of Appendix No. 2 of the report form. The data is filled in on a monthly basis with a cumulative total.

Of course, the participants in the pilot project will never have such a need. Indeed, in the "pilot" regions, all social benefits go directly from the fund to the recipient individual. Recall that in 2018, 33 regions of Russia are included in the list of participants in the pilot social insurance project.

In what cases is a certificate of calculation in the FSS of Russia issued in 2019? Is such a certificate required? Here is a sample refund reference with a decryption.

The principle of reimbursement of funds from the FSS in 2019

Insurers for compulsory social insurance in case of temporary disability and in connection with maternity (organizations and individual entrepreneurs) pay benefits to employees both at their own expense (for the first 3 days of an employee's illness) and at the expense of the Social Insurance Fund (in other cases). By the amount of benefits paid at the expense of the FSS, policyholders reduce insurance premiums in favor of the FSS (clauses 1, 2, article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 2 of article 431 of the Tax Code of the Russian Federation). However, if the cost of benefits costs exceed the assessed contributions, then the insured can apply to the FSS for reimbursement of the costs incurred (clause 3 of article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 9 of article 431 of the Tax Code of the Russian Federation).

At the expense of contributions to compulsory social insurance in case of temporary disability and in connection with maternity, the FSS reimburses:

  • hospital benefits;
  • benefits associated with the birth of a child (for example, for pregnancy and childbirth, for caring for a child up to 1.5 years old);
  • burial grants.

Benefits associated with the birth of a child and burial benefits are fully funded by the FSS of Russia. The organization pays hospital benefits to employees:

  • either partly at their own expense, and partly at the expense of the FSS of Russia;
  • or only at the expense of the FSS of Russia.

2019 set of documents

In order for the FSS to allocate funds for the payment of insurance coverage (benefits), it is necessary at the end of the quarter or any month of 2019 to submit to the territorial body of the FSS obligatory documents (Order of the Ministry of Health and Social Development dated 04.12.2009 No. 951n):

  1. written application in the form recommended in the letter of the FSS of Russia dated December 7, 2016 No. 02-09-11 / 04-03-27029, with two attachments:
    - reference-calculation (Appendix 1);
    - breakdown of expenses;
  2. copies of documents confirming the justification of expenses (for example, sick leave);
  3. other documents at the request of the FSS department.

Calculation reference form

The form of the reference-calculation form is given in Appendix 1 to the Application for the allocation of the necessary funds for the payment of insurance coverage (Letter of the FSS dated 07.12.2016 No. 02-09-11 / 04-03-27029).

How to fill out a certificate

Help-calculation of the sample of 2019 combines data for the reporting period, namely:

  • the amount of indebtedness of the insured (FSS) for insurance premiums at the beginning and end of the reporting (settlement) period;
  • the amount of insurance premiums accrued for payment, including for the last three months;
  • the amount of additional accrued insurance premiums;
  • the amount of expenses not accepted for offset;
  • the amount of funds received from the territorial bodies of the FSS to reimburse the expenses incurred;
  • the amount of overpaid (collected) insurance premiums returned (credited);
  • the amount of funds spent for the purposes of compulsory social insurance, including for the last three months;
  • the amount of paid insurance premiums, including for the last three months;
  • the amount of the insured's debt written off.

The same data until 2017 were given in Table 1 of Section I of the 4-FSS form, which has lost since 2017.

You can download a sample of the help-calculation completed on a specific example. In 2019, using this certificate, the organization reimbursed the costs of benefits from the FSS of Russia.

Help-calculation for reimbursement of benefits from the FSS in 2020 is a mandatory document for reimbursing benefits from the FSS in Russia. The form, sample and instructions for filling out the document are in our article.

Form of reference-calculation for reimbursement of benefits in the FSS in 2020

Help-calculation is submitted when applying for the allocation of funds to reimburse benefits from the social insurance fund for the periods starting from January 1, 2020.

Payers of contributions for compulsory insurance in case of temporary disability and in connection with maternity reimburse part of the cost of benefits at the expense of the FSS.

There are two options for how this can be done:

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

If the second option is preferable for the employer, then the FSS must submit a certificate of calculation.

A set of documents for reimbursement of benefits from the FSS

The list of documents provided to the FSS for reimbursement of costs incurred depends on the benefit.

We remind you that the Social Insurance Fund reimburses the employer's expenses for benefits:

  • for temporary incapacity for work
  • associated with the birth of a child (including registration in early pregnancy)
  • for burial

Some benefits are covered by the FSS in full. For example, benefits for pregnancy and childbirth, for caring for a child up to 1.5 years old, burial of the FSS.

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

In accordance with the Order of the Ministry of Health and Social Development of 04.12.2009 No. 951n, the payer of insurance premiums must submit the following set of documents to reimburse the costs of benefits:

  • application (approved by the Letter of the FSS of Russia dated 07.12.2016 No. 02-09-11 / 04-03-27029)
  • help-calculation
  • decoding of expenses (Appendix 2 to the letter of the FSS)
  • copies of documents confirming expenses

Application form for compensation of expenses from the FSS download

Help-calculation form download

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

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

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

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

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

Download step-by-step instructions on how to fill out in the Insurance premiums section.

A sample of filling out a certificate-calculation for reimbursement of benefits in the FSS in 2020

Below is an example of filling out a certificate for 2020 (it is also called an intermediate reference calculation for the FSS in 2020). The certificate is an appendix 1 to the application for the allocation of funds for insurance coverage.

Appendix 2 to the reference-calculation

Appendix 2 is attached to the calculation reference. It indicates the decoding of expenses for the FSS (Appendix 2 to the FSS letter dated 07.12.16 No. 02-09-11 / 04-03-2702).

The preparation of the necessary package of documents for submission to the FSS of the Russian Federation is carried out in the 1C accounting application, accounting is carried out in the subsection "Application and reference-calculation for the FSS".

Procedure:

  1. Open the report to fill out the application and help-calculation from the "Salary and personnel" menu (Salary - Reports).
  2. In the "Period" column, enter the start and end dates for the reimbursement period for the payment of benefits (the beginning of the period coincides with the beginning of the year).
  3. The line "Organization" will be filled in automatically. If there are several organizations, you should choose the one that sends a request to the FSS for the allocation of funds for social security.
  4. The "Settings" menu is intended for entering the data required for filling out the application form in the 1C accounting program 8.3 (Fig. 1). The same data - the position of the head of the control body for contributions, the number of the company's personal account with the Federal Treasury, etc. - can be subsequently entered manually.

Pressing the "Close and Generate" button starts the generation of the documents described below.

Application for a request for funds for social security (Fig. 2)

The application will automatically contain the following data:

  • information about the insured (address, registration data in the FSS) - filled in by the program on the basis of the document "Organizations". To add the missing information, open the "Organizations" document (Main> Settings);
  • the amount of compensation for insurance payments. It cannot exceed the amount indicated in the reference-calculation and detailing of expenses;
  • bank details of the organization (filled in by the 1C accounting program on the basis of the document "Organizations");
  • data on the manager and chief accountant (filled in on the basis of the document "Organizations").

The information missing in the generated application form can be entered manually.

The calculation reference attached to the application for claiming funds for insurance coverage (Fig. 3) is formed as follows:

  • in lines 1 and 11, respectively, the indebtedness for the insured or for the local authority of the Fund is indicated;
  • in lines 2 - 5, the amount of the amounts of assessed social insurance contributions from the beginning of the billing period is entered. Contributions are calculated in the payroll section of the program. In addition, the forms "Contributions accounting operation" and "Insurance premiums recalculation" can be used (see the menu of the "Salary and personnel" section);
  • line 6 contains data on additionally assessed contributions, entered on the basis of the "Contributions verification report" tables, which can be called from the "Insurance premiums" section, the "Salary and personnel" menu;
  • line 7 is for insurance expenses not recognized. The amount is entered through the "Operation" document (see Calculations with funds for insurance premiums);
  • The 8th line contains data on the amounts transferred to the company's account by the Social Insurance Fund in order to replenish the spent funds. These amounts are entered in the reference form using the table "Receipt to the current account", which can be accessed from the menu "Bank and cash desk";
  • The 9th line is intended to manually indicate the amounts of overpaid contributions that were credited by the Fund or returned to the organization's account;
  • in lines 12-15, data are entered on the amounts spent from the beginning of the billing period for the needs of compulsory social insurance in cases of temporary disability and maternity. The amount shown in line 12 must be identical to the figures in control line 15 (column 4) in the table containing the cost details (see Figure 4). The entry of the corresponding amounts of benefits is carried out using the document "Operation of registration of contributions" (menu "Salary and personnel");
  • lines 16-19 contain the amounts of contributions that were transferred to the FSS account. In 1C accounting 8.3, accounting and entering numerical values ​​into these lines is done using the table "Write-off from the current account" in the "Bank and cash desk" section;
  • line 20 corresponds to the amount of debts written off: a numerical value is entered into the line manually;
  • line 21 shows the insured's debt as of the end of the billing period, and line 10, respectively, the debt of the local FSS body.

Information in the help form can be entered both automatically and manually. It should be noted that if the amounts are entered manually, the necessary recalculation operations will not be performed in automatic mode.

Form for detailing social insurance expenditures and expenditures using federal budget transfers (Fig. 4)

This form uses the previously used table in the 4-FSS form. It reflects the classification of benefits by type (sick leave, benefits for pregnancy, childcare, etc.). Column 5 covers only those expenses that are reimbursed from the federal budget.

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