Branches of the Federal Social Insurance Fund of the Russian Federation are gradually switching to direct payments social benefits. The fund plans to transfer all policyholders to this system. Deputy Head of the Legal Department of the Federal Social Insurance Fund of the Russian Federation Olga DENISEVICH spoke about what will change for accountants when paying benefits directly from the fund.
— The topic of direct payments of benefits from the Social Insurance Fund is currently being actively discussed. Please tell us what is their feature?
— The transition to direct payments means abandoning the “offset mechanism”, when the employer accrues benefits to insured persons by reducing insurance contributions payable to the Social Insurance Fund of the Russian Federation. For direct payments, the territorial bodies of the Fund calculate and transfer benefits independently.
— How will the transition to direct payments proceed?
— A pilot project for direct payment of benefits is currently in effect, provided for by Decree of the Government of the Russian Federation of April 21, 2011 No. 294. The process of gradually expanding the regions participating in the implementation of this project is currently underway. Thus, from July 1, 2011, the Nizhny Novgorod region and the Karachay-Cherkess Republic participate in it, and from July 1, 2012 - the Astrakhan, Kurgan, Novgorod, Novosibirsk, Tambov regions and the Khabarovsk Territory. Over time, the number of regions will expand.
— Will the Social Insurance Fund pay directly all benefits without exception?
— The pilot project provides for both payment of benefits directly to insured persons, and by reimbursing policyholders for the amounts of insurance coverage they have spent. It depends on the type of benefits. The territorial bodies of the Fund directly pay the insured persons: benefits for temporary disability, all maternity benefits, leave in addition to the annual paid for the entire period of treatment and travel to the place of treatment and back. Payment of benefits by the employer with their subsequent reimbursement by the territorial bodies of the Fund is provided for funeral benefits, payment of four additional days off for caring for disabled children, and for some other cases.
— What documents will accountants need to prepare and submit to the fund for direct payments?
— It all depends on the number of employees of the company. We distinguish two categories of policyholders: large, where the average number of people for the last year was more than 50 people, and small, with an average number of 50 people or less. The first provide us with a special Register of information in electronic form. Its form was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated June 15, 2012 No. 223. Essentially, this is a table of information about benefit recipients. It must indicate their last names, first names, patronymics, SNILS, passport details, addresses and details of documents on the basis of which the benefit is calculated. You also need to indicate salary information there - average earnings for billing period. True, if we are talking about lump sum benefit at the birth of a child, then there is no need to indicate the average earnings, because the payment is set at a fixed amount.
For policyholders who employ 50 people or less, they have a choice: they can also provide information to the Registry electronically or simply transfer to us the documents that the employee brought. If they choose the second, then they will also need to provide an application from the employee in the form approved by Order No. 195 of the Federal Social Insurance Fund of the Russian Federation dated June 17, 2011. There is a part there that the employer must fill out. If we are talking about a benefit that is calculated based on the employee’s earnings, then the application must indicate data on the employee’s average earnings for the billing period.
— Please describe the sequence of actions of the employer: within what time frame and what needs to be provided to the fund?
- So, the employee brings it to the accounting department necessary documents — sick leave, a statement indicating account details for transferring benefits, if he decided to receive payments through a bank, etc. The accountant either fills out the Register based on the documents submitted by the employee, or sends the necessary documents to territorial body fund. This must be done within five days after the employee has provided all the documentation. Employees of the territorial bodies of the Social Insurance Fund check the documents, and within 10 days they assign and transfer the benefits due to the employee to the employee’s account.
Please note that accountants do not need to calculate benefits - this will be done by fund employees based on the data provided. The accountant will only have to calculate average earnings, because we do not have the necessary information to do this. There is no need to confirm the correctness of the calculation of average earnings - fund employees will be able to control this during checks if necessary.
— Will I need to submit any additional reporting?
— There is no need to provide any additional reporting to the fund. In those regions where direct payments have already been introduced, policyholders also submit calculations using Form 4-FSS. They only fill out this form, taking into account the specifics approved by Order No. 180 of the Federal Insurance Fund of the Russian Federation dated May 21, 2012. Their essence is that for periods when direct payments were already in effect, insurers do not reflect expenses in their reporting.
From July 1 to the Foundation's pilot project social insurance New regions have joined “Direct payments”: the Republic of Tatarstan, Samara, Rostov and Belgorod regions. What difficulties did insurers encounter when new scheme benefit payments and what questions are asked most often, says Evgenia Solovyeva, an expert at the Direct Payments service of SKB Kontur.
What is the essence of the pilot project?
The pilot project “Direct Payments” changes the scheme for paying benefits to insured persons: they are paid not by the employer, but by the Social Insurance Fund (Resolution of the Government of the Russian Federation dated April 21, 2011 No. 294, as amended on December 20, 2013).Under the traditional scheme, the FSS works with organizations on an offset basis: benefits are paid to employees by the employer, and the Fund subsequently transfers to him the difference between the amount of insurance contributions and the amount of benefits paid to them.
In pilot regions, the employer submits documents for payment of benefits to the Social Insurance Fund. And the FSS checks the data and transfers benefits directly to the insured. The first three days of temporary disability, as before, are paid for by the employer himself.
Algorithm of actions of an accountant for a pilot benefit payment scheme
1. Accept documents from the employee.The employee brings a certificate of incapacity to work to the employer and fills out an application to receive benefits no later than 6 months after the insured event.
The application form is established by order of the Federal Social Insurance Fund of the Russian Federation dated September 17, 2012 No. 335.
2. Prepare and send documents to the Social Insurance Fund.
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 the Internet or take them in person to the regional office of the Fund.
3. Control the passage of documents.
At the FSS gateway, documents go through several stages of processing, then, depending on the results, a receipt or error log is generated. A similar check is carried out when working with paper documents.
- If a delivery receipt is received from the FSS gateway or from the branch, it means that the documents have been successfully verified and accepted for consideration.
- If an error log is received, you need to make the necessary corrections and resend 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.
If the documents were submitted to the Social Insurance Fund on paper, they must be collected after the benefits are paid.
Frequently asked questions
Before the start of the project regional branches and branches of the Social Insurance Fund carried out large-scale work to prepare policyholders in their region for the changes: they held training seminars, organized hotlines, and distributed printed information materials. However, as the experience of the regions that have been participating in the pilot for several years shows, when faced with a new system in practice, accountants have a lot of questions. We have made a selection of the most common ones, which will certainly be taken care of in the new pilot regions.Who should transmit documents electronically?
Companies with an average headcount of more than 25 people. Organizations with fewer than 25 employees can do this both online and on paper. FSS specialists also recommend that small organizations switch to electronic reporting. In this case, they will not need to take each package to the FSS and pick it up from there personally.
How do employees receive benefits?
The FSS transfers benefits to the bank personal accounts of the insured or by postal transfer to the address specified by the recipient. The employee indicates the details for transferring benefits in the application. Those who will receive funds on bank cards need to clarify their personal account numbers. They must be 20 digits long and belong only to the benefit recipient.
How are benefits paid to employees who are on maternity leave?
The employer needs to notify them that the benefit scheme has changed. Employees on maternity leave must write an application for the transfer of benefits, which the employer will transfer to the Social Insurance Fund. Subsequently, the Social Insurance Fund pays benefits from the 1st to the 15th of the month following the one for which it was accrued. Employees on maternity leave will not receive monthly payments until they do this. If circumstances arise that entail the termination of benefit payment, the employee is obliged to notify the employer or the branch of the Fund making the payment.
Where can I get 2-NDFL certificates now?
Under the traditional benefit payment scheme, individuals received 2-NDFL certificates at their place of work. As part of the pilot, benefits are calculated by the Social Insurance Fund, which also transfers taxes on these amounts. The employer is no longer aware of this information. Therefore, the insured need to apply for 2-personal income tax to the territorial body of the Social Insurance Fund at the place of registration of the employer. This can be done in several ways:
- personally come with an application to provide the necessary certificate to the FSS branch at the place of registration of your employer;
- send an application by mail to the FSS office at the place of registration of the employer;
- send an application to the email address of the Social Insurance Fund 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 contact the FSS office at the place of registration of the employer.
How to simplify interaction with the Social Insurance Fund for a pilot project
Specialized services for preparing and sending reports electronically can simplify the work of an accountant in the pilot region. When filling out documents on paper manually, it is difficult to ensure that there are no errors.Or this example. The benefit application form contains 3 pages - it is difficult to fill it out quickly and without errors. In some electronic reporting services, you can enter data to be sent; based on it, the system will generate a statement that you can print and give it to an employee for verification and signature.
A number of services significantly save the accountant’s time due to the fact that they contain reference books medical organizations, banks, addresses and substitute their details automatically by name or BIC. Automatic substitution of employee data once entered also simplifies the work.
But filling out the documents correctly is not enough - you need to send them and receive the result of the FSS check. Services allow you to monitor the results of checking the FSS gateway online. If an error log is received, you can view it directly in the service and correct errors. Thus, you can fill out, check and send documents, as well as monitor the results of checking the FSS gateway in the service. This saves time and reduces the risk of errors.
Publishing house "Glavnaya Kniga", 03/30/2017
HOW TO COMPLETE A CALCULATION FOR INSURANCE PREMIUMS - 2017?
Which sections to fill out?
In the calculation, be sure to fill out (clauses 2.2, 2.4 of the Procedure for filling out the calculation):
Front page;
Section 1;
Subsection 1.1 of Appendix 1 to section. 1;
Subsection 1.2 of Appendix 1 to section. 1;
Appendix 2 to section. 1;
Section 3.
If you accrued and paid benefits at the expense of the Social Insurance Fund, also fill out Appendix 3 to section. 1.
Additionally, you need to fill out (clauses 2.6, 2.7 of the Procedure for filling out the calculation):
Subsections 1.3.1 - 1.3.2, if you calculated contributions to the compulsory pension insurance at additional tariffs;
Appendix 5 to section. 1, if you are an IT organization that charges contributions at reduced rates;
Appendix 6 to section. 1, if you are charging contributions at reduced rates using the simplified tax system;
Appendix 9 to section. 1, if you employ temporary foreigners.
Start with the title page. Then form Section. 3 for each employee you had in the reporting quarter. After this, fill out the Appendices to Section. 1. And last but not least, Section itself. 1.
Personalized accounting information - Section. 3
Fill it out separately for each employee. Specify (clauses 22.6, 22.7, 22.15, 22.17, 22.21, 22.23 - 22.30 of the Procedure for filling out the calculation):
In field 040 there is a serial number that you define yourself. This can be either the number of personalized information in order (1, 2, 3, etc.) or the employee’s personnel number (Letter of the Federal Tax Service dated January 10, 2017 N BS-4-11/100@ (clause 3));
In field 050 - the date of payment;
In line 120 - for a Russian employee the code is "643", for a foreigner - the code of his country from OKSM.
Line 140 contains the code of the type of document identifying the employee. If it is a Russian passport, write "21";
In columns 200 - the category code of the insured person. For citizens of the Russian Federation for whom contributions are calculated according to the basic tariffs, enter the code “NR”;
In columns 210 - 250 - payments to the employee and accrued contributions to compulsory pension insurance from the base are not more than the maximum value for the reporting quarter - monthly and in total.
Example. Filling out Section. 3
Payments to Potapov A.N. - to a citizen of the Russian Federation and the contributions accrued from them to compulsory pension insurance for the first quarter of 2017.
| Indicator | January | February | March | I quarter |
| All payments | 28 000 | 28 181,45 | 28 000 | 84 181,45 |
| Non-taxable payments | - | 4 602,90 | - | 4 602,90 |
| Contribution base | 28 000 | 23 578,55 | 28 000 | 79 578,55 |
| Contributions to OPS | 6 160 | 5 187,28 | 6 160 | 17 507,28 |
Expenses for payment of benefits - Appendix 3 to section. 1
Appendix 3 is an analogue of Table 2 of the old 4-FSS.
It will reflect only benefits from the Social Insurance Fund accrued in the reporting period. The date of payment of the benefit and the period for which it was accrued do not matter. For example, reflect a benefit accrued at the end of March and paid in April in the calculation for the first quarter. Reflect sick leave benefits, which are open in March and closed in April, only on a half-year basis.
Do not indicate benefits at the expense of the employer for the first three days of the employee’s illness in Appendix 3.
Enter all data on a cumulative basis from the beginning of the year (clauses 12.2 - 12.4 of the Procedure for filling out the calculation).
In column 1, indicate on lines 010 - 031, 090 the number of cases for which benefits were accrued. For example, in line 010 - the number of sick days, and in line 030 - maternity leave. On lines 060 - 062, indicate the number of employees to whom benefits were accrued (clause 12.2 of the Procedure for filling out the calculation).
In column 2, reflect (clause 12.3 of the Procedure for filling out the calculation):
In lines 010 - 031 and 070 - the number of days for which benefits were accrued at the expense of the Social Insurance Fund;
In lines 060 - 062 - number monthly benefits child care. For example, if during the entire first quarter you paid benefits to two employees, put 6 in line 060;
In lines 040, 050 and 090 - the number of benefits.
Example. Filling out Appendix 3 to section. 1
In the first quarter of 2017, the organization:
Paid 1 sick leave. At the expense of the Social Insurance Fund, 5 days were paid, the amount was 4,602.90 rubles;
I paid one employee a monthly allowance for caring for her first child. The amount of benefits for 3 months amounted to 21,537.00 rubles.
The total amount of benefits accrued is RUB 26,139.90. (RUB 4,602.90 + RUB 21,537.00).
Calculation of contributions for compulsory health insurance and compulsory medical insurance - subsections 1.1 - 1.2 of Appendix 1 to section. 1
In line 001, indicate your tariff code from Appendix 5 to the Procedure for filling out the calculation (clause 6.4 of the Procedure for filling out the calculation). Basic codes:
01 - organization on a general regime, calculating contributions at basic tariffs;
02 - organization on the simplified tax system with basic tariffs;
03 - UTII payer with basic tariffs;
08 - an organization using the simplified tax system with reduced tariffs, conducting preferential activities.
When filling out subsection 1.1, observe the ratios indicated in the table (clause 7 of article 431 of the Tax Code of the Russian Federation).
Example. Filling out subsections 1.1 - 1.2 of Appendix 1 section. 1
The organization in the general mode charges contributions at the basic tariffs. It employs 10 people. The amounts of payments and contributions for the first quarter of 2017 are shown in the table.
| Indicator | January | February | March | I quarter |
| Payments | 303 837 | 304 018,45 | 328 696 | 936 551,45 |
| Non-taxable payments | 7 179 | 11 781,90 | 7 179 | 26 139,90 |
| Contribution base | 296 658 | 292 236,55 | 321 517 | 910 411,55 |
| Contributions: On OPS | 65 264,76 | 64 292,04 | 70 733,74 | 200 290,54 |
| - on compulsory medical insurance | 15 129,56 | 14 904,06 | 16 397,37 | 46 430,99 |
Calculation of contributions to VNIM - Appendix 2 to section. 1
In the "Payment attribute" field, put "2" ( credit system), if you calculate and pay employee benefits yourself. If employees receive benefits directly from the Social Insurance Fund, put "1" (direct payments).
In line 070, indicate accrued benefits at the expense of the Social Insurance Fund. The date of payment of the benefit and the period for which it was accrued do not matter. For example, child care benefits for January were accrued on January 31 and paid on February 7. It must be shown in column 3 of line 070.
The amount in column 1 of line 070 of Appendix 2 must be equal to the amount in column 3 of line 100 of Appendix 3 to section. 1.
The indicator for column 2 of line 090 is calculated using the formula:
If the result comes with a “+” sign, that is, contributions to VNiM exceeded benefits from the Social Insurance Fund, in column 1 of line 090, put the sign “1”. If the value of the indicator turns out to have a “-” sign, set the sign to “2”.
In the same order, calculate and fill out columns 4, 6, 8, 10 of line 090.
Example. Filling out Appendix 2 to section. 1
There are 10 people in the organization; the organization calculates and pays benefits to them itself. The amounts of payments, contributions to VNIM and benefits accrued from the Social Insurance Fund for all employees for the first quarter of 2017 are shown in the table.
| Indicator | January | February | March | I quarter |
| Payments | 303 837 | 304 018,45 | 328 696 | 936 551,45 |
| Non-taxable payments | 7 179 | 11 781,90 | 7 179 | 26 139,90 |
| Contribution base | 296 658 | 292 236,55 | 321 517 | 910 411,55 |
| Contributions to VNiM | 8 603,08 | 8 474,86 | 9 323,99 | 26 401,93 |
| Benefits from the Social Insurance Fund | 7 179 | 11 781,90 | 7 179 | 26 139,90 |
Line indicator 090 of Appendix 2 to section. 1 is equal to:
In column 2 - 262.03 rubles. (RUB 26,401.93 - RUB 26,139.9);
In column 4 - 262.03 rubles. (RUB 26,401.93 - RUB 26,139.9);
In column 6 - 1,424.08 rubles. (RUB 8,603.08 - RUB 7,179);
In column 8 - -3,307.04 rubles. (RUB 8,474.86 - RUB 11,781.9);
In column 10 - 2,144.99 rubles. (RUB 9,323.99 - RUB 7,179).
Summary of contributions - Sec. 1
Transfer into it the data from subsections 1.1 - 1.2 of Appendix 1 and Appendix 2 to section. 1.
Example. Filling out Section. 1
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