Sample of filling out form 21 fss. Updated forms of documents for insurance contributions to the Federal Social Insurance Fund of Russia

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 its correct formation (clause 3, article 11 of Federal Law No. 402-FZ dated December 6, 2011, 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.

Every policyholder should know how to correctly prepare documents for the Social Insurance Fund. Especially the application for reconciliation of calculations is one of the important documents. It is necessary to understand what the application for reconciliation of calculations should contain, how to request a reconciliation report with the Social Insurance Fund and its sample.

Sometimes it becomes necessary to reconcile the information available to the payer and the fund. For this purpose, a special application is drawn up in any form. The Fund will issue a special act in response. FSS employees have the right to invite the payer to conduct a joint reconciliation of payments to the budget. The payer himself may also request it.

Most often, this is done to avoid any troubles with FSS employees, or to find out about the presence of debts or overpayments by the company.

As a rule, this reconciliation is carried out every quarter, after the reports are submitted. But the law does not provide for a time frame, so it can be arranged at any time.

These calculations help organizations eliminate possible problems with the Social Insurance Fund. And when liquidating a company, you can easily deal with existing debt and incorrect tax collection information. This reconciliation will help you get your funds back and avoid fines.

Application for verification with the Social Insurance Fund: how to submit and its sample

It is important to understand that this kind of document does not have a specific form in law. This means that payers will fill it out on their own. A sample document can be downloaded

In order to obtain information from the fund, you need to request the following documents from it:

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• A certificate of existing insurance premiums and fines. Here you can see whether the company has an overpayment or debt to the fund;
• The settlement status will tell you about all payments made.

To carry out reconciliations, you must first write an application. Its structure is not provided for by law, but must contain certain columns. In other words, the application for reconciliation with the Social Insurance Fund does not have a specific sample, but it must contain some information:

• Contributions and codes for them must be written down. Otherwise, the verification will be carried out in full on all available contributions;
• the application must also contain information about the payer: full name, tax identification number, checkpoint, registration number, subordination code;
• inside the application the request itself and the requirement for reconciliation are described;
• Such a document must be signed either by the head of the organization or the chief accountant:

Instead of providing information about contributions that need to be verified, you can add an appendix with this information to your application. It is thanks to it that the reconciliation process can be significantly simplified and accelerated.

You need to know that to submit this type of document, the payer must contact the Social Insurance Fund at the location of the organization. You must bring the application in person to the fund’s employees or send it electronically.

Reconciliation report with the Social Insurance Fund

There is no specific deadline for the transfer of information in the legislation. But if a debt is discovered from a company, the FSS is obliged to notify the payer about it within ten days. The answer is provided in the form of a Reconciliation Report:

This document contains all the information on contributions to the Social Insurance Fund. Fund employees have the right to send the act by mail or hand it over personally to the payer.

Then, when all the information matches the data from the payer and the Social Insurance Fund, the reconciliation is considered completed. If there are differences, the organization faces a lengthy process of rechecking and correcting its data.

Reasons for drawing up a Reconciliation Report with the Social Insurance Fund

Reconciliation is an important document, because no one is immune from errors. This document will allow you to avoid incorrect information. There are several reasons why fund reconciliation may be necessary. This:

• reorganization or liquidation of the enterprise;
• to identify debt to the fund or overpayment for the return of funds;
• to systematize information;
• Reconciliation is also carried out by organizations that are going to participate in competitions and tenders for licensing.

If a debt is identified, the payer is given the opportunity and a certain period to make payment.

If there is an overpayment, the payer is given a choice. He can apply for payment of this amount. Or you can simply leave the money in the account for further payments of contributions to the fund. It is also possible to request a certain part of the amount of money, then the exact amount must be indicated in the refund application.

If the company’s management does not want to have any problems and troubles with FSS employees, it is best to conduct a reconciliation every quarter. But at the request of the payer, this can be done more often or less often. In any case, the reconciliation must be successful, otherwise you can earn penalties, and considerable ones.

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, amounts contributed in excess 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 - the 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”

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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 issuance 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.

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 the corresponding 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 details 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.