FSS reconciliation report Appendix 21. We draw up an application to the FSS for reconciliation of calculations - sample

Application to the Social Insurance Fund for reconciliation of calculations - sample it is presented below - can be sent by the policyholder to the fund in free form. What are the specifics of drawing up this document?

What is reconciliation of settlements with the Social Insurance Fund?

In accordance with paragraph 9 of Art. 18 of the Law “On Insurance Contributions” dated July 24, 2009 No. 212-FZ, specialists of the Social Insurance Fund may invite the payer of insurance premiums to conduct a joint reconciliation of relevant payments to the budget. At the same time, the law does not prohibit such a reconciliation also on the initiative of the payer himself.

Most often, the initiation of reconciliation by the employer company is due to its desire to avoid disagreements with the Social Insurance Fund regarding the amount of transferred contributions, as well as to clarify the presence of overpayments (debt) during the liquidation or reorganization of the business.

The frequency of this reconciliation is determined by the employer himself - in principle, it can be initiated at any time. In practice, many companies reconcile their calculations with the Social Insurance Fund on a quarterly basis - after sending reports in Form 4-FSS.

Reconciliation of payments to the Social Insurance Fund can be initiated by sending an application to the fund. Its form is not approved or recommended by legal acts, so it can be submitted in any form. Let's consider the structure in which the application can be presented.

Application to the Social Insurance Fund for reconciliation of calculations: structure of the document

As a guideline when forming this application, you can use any similar document, for example, an application form on the status of settlements with the Federal Tax Service of the Russian Federation for taxes. The corresponding document is given in Appendix No. 8 to the order of the Ministry of Finance of the Russian Federation dated July 2, 2012 No. 99n.

The application, which can be drawn up on the basis of a form developed by the Federal Tax Service, reflects:

• information about the recipient of the document - the territorial representative office of the Social Insurance Fund;
• information about the payer of contributions (registration number in the Social Insurance Fund, code of subordination, address, INN, KPP);
• wording reflecting the essence of the request on behalf of the head of the company (“I request a joint reconciliation of calculations for insurance premiums, penalties and fines as of ... (date)”);
• date of document preparation, signature of the head of the company, contact information of the requester.

The legislation does not regulate the period within which the FSS must respond to the application. But taking into account the fact that within 10 days from the moment of detection of overpayments on insurance premiums, the fund is obliged to inform payers about this (clause 3 of Article 26 of Law No. 212-FZ), it is legitimate to expect a response from the Social Insurance Fund on the application under consideration within a comparable time frame.

The FSS response is drawn up in the form of a statement of reconciliation of calculations, which is drawn up in the form approved in Appendix No. 1 to the FSS order No. 49 dated February 17, 2015.

The Social Insurance Fund issues a reconciliation report for insurance premiums in the form approved by the Social Insurance Fund by order No. 49 dated February 17, 2015. It includes contributions for maternity and injuries. Therefore, dealing with payments to the Social Security Fund is quite simple.

Immediately after submitting the reports, you should clarify the balance of contributions and, if necessary, offset or return the overpayment. To get act of reconciliation of calculations for insurance contributions to the Social Insurance Fund(Form 21-FSS), you must write an application to your fund department. The form of such an application is free.

For a sample of filling out a reconciliation report for insurance premium payments, see below.

Why do we need an act of joint reconciliation of calculations for insurance contributions to the Social Insurance Fund?

The reconciliation report for insurance premiums reflects the debt or overpayment, penalties and fines as of the date of reconciliation. It also indicates the amounts debited from the organization’s account, but not credited to the fund, and outstanding payments.

If discrepancies arise based on the results of the reconciliation, their reasons must be clarified. If the organization agrees with the differences, you can sign a reconciliation report for calculations of insurance premiums without disagreement and adjust the data in the accounting. If you do not agree, you should make a note in the act.

The debt that was discovered as a result of the reconciliation of insurance premiums should be repaid as soon as possible. Otherwise, penalties will be charged for each day of delay. But, if there are actually no arrears, they can be canceled.

For example, due to an incorrect BCC, payments were stuck in the unknown. The payment should be clarified, and if the fund does not reset the penalty, a recalculation can be achieved in court (resolution of the Ninth Arbitration Court of Appeal dated March 6, 2014 No. A14-9859 /2013).

How to fill out a reconciliation report for insurance premium payments. Sample

The form of the act of reconciliation of calculations for insurance premiums provides columns for contributions for maternity and injuries. The company has the right to reconcile each type of contribution separately or two at once. Moreover, some insurance premiums can be offset against others.

The Fund will credit contributions within 10 working days from the date of receipt of the application in Form 22-FSS. But if the company submitted applications before the reconciliation of insurance premiums, then the fund has the right to initiate it itself. Then the fund will offset the amounts within 10 working days after the act is signed by both parties.

If the company does not agree with the fund’s data, it should be noted in the reconciliation report that it agrees “with the disagreements.” For example, if the company does not agree with penalties. After reconciliation, it is necessary to find out the reasons for the discrepancies and eliminate them. For example, if the arrears arose due to an error in the payment order, then it will need to be clarified by submitting an application in free form.

Sample of filling out the act of joint reconciliation of calculations for insurance contributions to the Social Insurance Fund

Updated forms of documents related to the relationship between the payer of insurance premiums in the FSS of Russia (the policyholder) and the body monitoring insurance premiums in the FSS of Russia (the insurer) have been approved.

The table provides a list of document forms approved by the published Order, and also indicates which party fills out which form.

For an accountant, forms from 21 - FSS to 24 - FSS are interesting.

List of document forms regulated by the published Order:

Credit or refund

The object related to the documents considered in our commentary is the amount of insurance contributions (penalties, fines) that the payer of insurance premiums contributed excessively to the budget of the social insurance fund.

In this case, excess amounts contributed to the FSS of Russia can either be paid by the policyholder himself or collected from him by the territorial branch of the FSS of Russia. In the first case, the “further fate” of excess amounts is regulated by Article 26 of Federal Law 212-FZ on insurance premiums.

According to this rule, the amount of overpaid insurance premiums is subject to:

• offset against future payments of the payer of insurance premiums;
• offset against debt repayment of penalties and fines for offenses provided for by the legislation on compulsory insurance;
• return to the payer of insurance premiums.

The legislation obliges the insurer to inform the payer of insurance premiums about each fact of excessive payment of insurance premiums that becomes known within 10 days from the date of discovery of such a fact.

When an employee of the social insurance fund discovers excess amounts in the payer’s personal account, he invites him to make a reconciliation. This reconciliation is joint, each party reflects its own data. The result will be either confirmation of the overpayment from the payer, or otherwise it will be necessary to submit an updated calculation with correct information on accrued and paid insurance premiums.

Next, the organization submits to the FSS of Russia an application for offset or return of the amount, indicating the purpose of the offset or details for its return. If the payer for any reason has not carried out a reconciliation, the fund employee will independently offset the overpayment.

Reference: an application for offset or refund of the amount of overpaid insurance premiums can be submitted within three years from the date of payment of the amount in question.

Article 27 of Federal Law No. 212-FZ regulates the relationship regarding the offset and return of excess amounts of insurance premiums collected from the payer.

Please note that a refund to the payer’s bank account is made only after repayment of all debts from him to the Federal Insurance Service of Russia, including penalties and fines, regardless of whether the policyholder himself overpaid, or the fund collected these amounts from him independently.

In all cases, refunds are made only at the request of the payer. In case of excessive collection, the refund is carried out with interest accrued from the budget.

Since 2015, all documents (notices of identified overpayments, payer’s application for offset or refund, decision of the Social Insurance Fund authority on offset or refund) can be sent not only in writing, but also in electronic form. This amendment was introduced by Federal Law No. 188-FZ of June 28, 2014. The same law introduced an amendment according to which from now on the Social Insurance Fund, at the request of the payer, has the right to make offsets between the types of insurance that it controls (Part 21, Article 26 of Federal Law No. 212-FZ). As is known, the jurisdiction of the FSS includes:

• compulsory social insurance in case of temporary disability and in connection with maternity;
• compulsory social insurance against industrial accidents and occupational diseases.

Innovations in forms

According to the published order, it will now be possible to simultaneously reflect information for both types of insurance supervised by the Social Insurance Fund in both the Joint Reconciliation Act (Form 21 - FSS) and in the payer's applications (Forms 22 - FSS, 23 - FSS and 24 - FSS).

In addition to the amendments made to the names of document forms specifying the name of the fund or types of insurance, the main innovation is the introduction of additional columns to indicate data on compulsory accident insurance.

In addition, a number of amendments have been made in order to clarify the details by which credit or refund will be made. Thus, for payers who have opened accounts with the Treasury authorities (state employees), fields have been added to forms 23 - FSS and 24 - FSS to reflect the name of the financial authority and BCC (budget classification code).

All document forms must be filled out in rubles and kopecks. Previously, application forms for refunds 23 - FSS and 24 - FSS were filled out in rubles.

In conclusion, we give examples of filling out new forms.

On April 10 of this year, Magnit LLC carried out a joint reconciliation with the regional branch of the FSS. Based on the results of the reconciliation, the amount of overpayment of insurance premiums in the amount of 12,300.50 rubles for compulsory insurance in case of temporary disability and in connection with maternity was confirmed.

Magnit LLC decided on this amount:

- to be used to pay off debts on compulsory social insurance against accidents at work and occupational diseases (including for arrears of contributions - 2734.50 rubles, penalties - 36.48 rubles);
— return the remaining amount to the company’s current account (amount 9529.52 rubles).

In this regard, on April 15, Magnit LLC submitted two applications to the FSS department: on Form 22 - FSS of the Russian Federation to offset the amounts of arrears on accident insurance and on Form 23 - by the FSS of the Russian Federation to return the overpayment to the company.

Tax consultant THEM. Akinshina, for the magazine “Regulatory Acts for Accountants”

Regulatory acts with comments

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) performs a fairly wide range of functions. He is in charge of issues related to industrial accidents, birth certificates, registration of sanatorium and resort treatment, as well as maintenance of disabled people.

How to request a reconciliation report with the Social Insurance Fund

It is worth noting that the application form as such is not established by law. Important parameters of the appeal are the details of the business entity, the account number of the reconciliation report and the date of the appeal. According to current legislation, a government agency has 5 days to respond to a written initiative to provide information for verification.

An alternative option for contacting regulatory authorities is to use the capabilities of telecommunication channels. The response from the fund may come in the form of a certificate with data on contributions already accrued, as well as fines.

Form 21-FSS RF

A unified reporting form put into effect by order of the Social Insurance Fund number 457 in 2016. The current version of the document includes details of charges, penalties, fines, as well as uncleared payments.

There are three columns for reconciliation. The first is for information provided by the policyholder, the second is for data in the fund’s database, and the third is for clarifying discrepancies.

Most often the form is filled out by hand, but can be reproduced using software.

Application and letter

The application to the FSS should reflect the following points:

• Information about who the request is being sent to (territorial representation);
• Detailed information about who is sending the appeal;
• Document details, date, contacts. Request ;
• Formulation of the request.

Sample application

Receiving the form

The application form can be downloaded on the official website of the fund, take the document to fill out at the territorial representative office, or download it for free. Industry-wide form of form 22-FSS.

Subjects of the request

Either party can submit an application for reconciliation between legal entities. It would be more correct to first request, check all accruals on the spot, and only then request the act itself.

Process

Advanced accountants today actively use telecommunications. Communication with fund representatives can be established through your personal account after registration.

If a government department has five days to respond to a written request, they usually respond via electronic communication channels on the next business day. This way you can save both time and money on the exchange of correspondence.

Filling Features

There is no need to confuse forms 21-PFr and 21-FSS. You can often find a joint act online that presents data for both departments. In fact, these are two different forms.

Full name of the form: joint statement of reconciliation of insurance premiums. The form contains columns for accrued contributions for injuries and maternity. Organizations retain the right to verify settlements separately for each type of settlement with an extra-budgetary fund, or to show consolidated data for several types.

Contributions to destinations are credited within 10 working days. The start date of production is counted from the moment when the fund officially received the corresponding application in Form 22-FSS. Often, organizations prefer to submit an application for verification activities before the reconciliation (receipt of the report). This does not prevent state control bodies from independently initiating the publication of a joint reconciliation act and sending it to the organization that pays insurance premiums. Offset amounts accordingly. In this case, this happens within the same 10 working days.

The result of the reconciliation with the Pension Fund is the signing of an act of joint reconciliation of calculations for insurance premiums, penalties and fines (Form 21-PFR (Appendix No. 1 to the Resolution of the Board of the Pension Fund of the Russian Federation dated December 22, 2015 No. 511p)).

A little about reconciliation with the Pension Fund of Russia

Reconciliation of calculations for insurance premiums can be carried out:

• at the initiative of the Pension Fund;
• on the initiative.

The reason for reconciliation may be the fact of excessive payment of insurance premiums (Part 4, Article 26 of the Federal Law of July 24, 2009 No. 212-FZ) or the submission by the payer (Parts 9, 11 of Article 18 of the Federal Law of July 24, 2009 No. 212-FZ) Federal Law).

It is important to note that a joint reconciliation with the Pension Fund is mandatory before drawing up annual financial statements for their correct formation (clause 3 of article 11 of the Federal Law dated December 6, 2011 No. 402-FZ, clause 27 of the Regulations, approved by Order of the Ministry of Finance dated July 29. 1998 No. 34n).

Form 21-PFR

The reconciliation report in Form 21-PFR reflects the following data:

• the period for which the reconciliation of insurance premium payments was carried out;
• information on insurance contributions (debt, overpaid amounts, etc.) by type of contribution (for compulsory pension insurance, including additional tariffs, for compulsory health insurance). This information is indicated according to the Pension Fund of Russia and the data of the contribution payer. If there are discrepancies between the data, the amount of such discrepancies is reflected in PFR-21.

If the payer agrees with the information contained in the reconciliation report, then he signs it without disagreement. Otherwise, a “disagreement” entry is made. After which the payer and the Pension Fund branch will have to figure out the reasons for the disagreements that have arisen.