As part of a desk audit, employees of the territorial office of the fund control only the period for which the organization compiled and submitted calculations according to FSS Form-4 (Part 1 of Article 34 of the Law of July 24, 2009 No. 212-FZ). For example, a calculation is presented in Form-4 of the Social Insurance Fund for the nine months of 2015. This means that as part of a desk audit of this report, the fund can check whether contributions have been accrued correctly only for these nine months. Although during the audit, fund employees can use information for other reporting periods.
But as part of an on-site inspection, fund employees can check a period within three calendar years. Those that precede the year in which such an inspection was appointed (Part 9 of Article 35 of the Law of July 24, 2009 No. 212-FZ). And by the way, specific periods of on-site inspection should be indicated in decision to hold it (clause 3, part 4, article 35 of the Law of July 24, 2009 No. 212-FZ).
General procedure for desk audit
The desk audit will begin from the day the policyholder submitted to the FSS of Russiacalculation according to FSS Form-4 . Such an inspection may last three months from this date (Part 2 of Article 34 of the Law of July 24, 2009 No. 212-FZ).
When conducting an inspection, fund employees are guided by Article 34 of the Law of July 24, 2009 No. 212-FZ.
A desk check is carried out on the territory of the FSS branch. Therefore, in addition to the calculation itself, when checking, fund employees can only use documents they already have, for example:
- calculations of insurance premiums that were presented earlier;
- documents that the policyholder submitted along with the initial calculations - we are talking about a desk audit of the updated calculation;
- extracts from accounting or tax registers.
Fund employees have the right to request additional documents only if they identify any errors or contradictions in the submitted reports. In this case, they may require the organization to correct these nonconformities. And also has the right to request written or oral explanations.
Inspectors must inform the payer about any errors (inconsistencies) identified. At the same time they will send requirement make corrections to the calculation. This requirement must be fulfilled within five working days. The period is counted from the day following the day when the organization received the demand: by TKS or in person. If the request arrived by mail, then it is considered received on the sixth day from the date of sending, as indicated in the stamp. Such rules are established in parts 3-4 of Article 34 of the Law of July 24, 2009 No. 212-FZ.
In addition, during a desk audit, employees of the Federal Social Insurance Fund of Russia may call the payer of contributions to the territorial office of the fund to give oral explanations (clause 3, part 1, article 29 of the Law of July 24, 2009 No. 212-FZ). The call must be made in writing notification.
Situation: Is it possible not to comply with the requirement of the FSS of Russia to provide written explanations if this document does not indicate specific errors and (or) contradictions identified during a desk audit?
Yes, you can.
The FSS of Russia can require written explanations from the organization only if there are errors and contradictions in the reporting. In this case, inspectors are obliged to inform the organization about specific identified inaccuracies and at the same time may require written explanations for them. This is stated in Part 3 of Article 34 of the Law of July 24, 2009 No. 212-FZ.
When there are no errors or contradictions, fund employees have no reason to demand an explanation from the policyholder. And if they nevertheless requested such without indicating specific errors and (or) contradictions, then such a requirement may not be fulfilled. It is considered illegal.
Advice: It is still worth responding to the fund’s illegal demand. Write that employees of the FSS of Russia can demand clarification only if there are errors and contradictions in the calculation (Part 3 of Article 34 of the Law of July 24, 2009 No. 212-FZ). And since the received request does not say anything about errors, the request looks unreasonable and the organization cannot fulfill it.
General procedure for on-site inspection
Employees of the FSS of Russia conduct on-site inspections in accordance with Article 35 of Law No. 212-FZ of July 24, 2009.
Such a control event usually takes place on the territory of the contribution payer (i.e., the employing organization). But there is an exception. If the policyholder does not have the opportunity to provide premises for the inspection, then it will be carried out at the territorial branch of the FSS of Russia. This is stated in Part 1 of Article 35 of the Law of July 24, 2009 No. 212-FZ.
The on-site inspection begins with the fund’s employees handing over to the policyholderdecision to conduct an inspection . The decision specifies the composition of the inspectors and the period under inspection, which should not exceed three years (clauses 4-9 of Article 35 of the Law of July 24, 2009 No. 212-FZ). Make sure that the inspectors have such a decision in their hands. And check your service IDs along with it. If they do not have such documents, then you have the right not to allow them to enter the organization’s territory for inspection.
You must familiarize yourself with the presented decision and put your signature. After this, an employee of the FSS of Russia will hand over requirement to submit documents . By the way, if the check is carried out , then each fund must have its own requirement. And these requirements will have to be fulfilled separately, independently of one another. That is, the documents will need to be prepared in two copies.
The on-site inspection ends on the day when the fund employees compiled certificate about its implementation. In total, the on-site inspection cannot last longer than two months (Parts 11, 14, Article 35 of the Law of July 24, 2009 No. 212-FZ).
In some cases, the inspection period can be extended to four months, and in exceptional cases - up to six months (Part 11 of Article 35 of the Law of July 24, 2009 No. 212-FZ).
The basis for extending the on-site inspection to four and (or) six months may be:
- obtaining during the inspection information that indicates the presence of violations of the legislation on insurance premiums in the organization and requires additional verification;
- force majeure circumstances in the territory where the inspection is carried out;
- the presence of four or more separate divisions within the audited organization;
- failure to submit (untimely submission) by the organization of documents necessary for conducting an on-site inspection.
To extend the period of the on-site inspection, the FSS branch of Russia must send a reasoned request to the higher authority of the fund. Based on this request, the head (his deputy) of the higher authority will decide to extend the on-site inspection or refuse such an extension.
This procedure is provided for in Part 11.2 of Article 35 of the Law of July 24, 2009 No. 212-FZ.
Types of on-site inspections
There are two types of on-site inspections: scheduled and unscheduled.
The territorial branches of the FSS of Russia can carry out scheduled on-site inspections only together with the territorial branches of the Pension Fund of Russia. The schedule of such inspections for each reporting period can be found on the website of your regional FSS office. Please note that this schedule is subject to change.
During scheduled on-site inspections, employees of the territorial office check whether policyholders have correctly accrued and paid:
- contributions to compulsory social insurance;
- benefits for temporary disability and maternity;
- contributions for insurance against industrial accidents and occupational diseases. And also whether the funds allocated from the Social Insurance Fund “for injuries” were spent correctly.
For each of these areas, inspectors issue a separate report.
Unscheduled on-site inspections are carried out only in certain cases:
- the organization is at the stage of liquidation or reorganization;
- the policyholder applied for funds;
- the employee complained about an incorrect calculation of benefits (part 3 of article 4.7 of the Law of December 29, 2006 No. 255-FZ).
Similar clarifications are contained in the letter of the Ministry of Health and Social Development of Russia dated February 22, 2011 No. 19-5/10/2-1748.
By the way, in addition to fund employees, tax inspectors can also take part in joint audits. They are involved to check the validity of the application of reduced insurance rates if the organization:
- carries out activities in the field of information technology ;
- providesengineering services .
This procedure is established by paragraph 2 of part 5 of article 33 of the Law of July 24, 2009 No. 212-FZ.
What documents may the FSS of Russia require during an on-site inspection?
The FSS of Russia may require from the payer of insurance premiums copies of documents that:
- are the basis for the calculation and payment of insurance premiums;
- confirm the correctness of calculation and payment of insurance premiums.
This is stated in paragraph 1 of part 1 of Article 29 of the Law of July 24, 2009 No. 212-FZ.
For example, fund employees may require copies of:
- payroll statements;
- sick leave;
- civil contracts;
- documents required for obtaining benefits;
- time sheets;
- work records;
- documents on the investigation of industrial accidents and occupational diseases;
- materials for special assessment of working conditions (job certification), etc.
Situation: Can the FSS of Russia, during an inspection, recognize a civil contract as void??
Yes maybe.
During their inspections, representatives of the Federal Social Insurance Fund of Russia analyze the grounds on which certain payments were made in favor of employees. At the same time, they especially carefully check the content of civil contracts. After all, payments under such agreements are not subject to contributions for compulsory social insurance (Clause 2, Part 3, Article 9 of Law No. 212-FZ of July 24, 2009). Some organizations “save” on this part of insurance premiums and enter into contract agreements with full-time employees. Although the list of works in them overlaps with those that relate to the main job responsibilities of these employees.
Besides, appeal the fund's decision It is possible not only in court, but also in a higher department of the fund.
This follows from Article 29 of Law No. 212-FZ of July 24, 2009, paragraphs 1, 3 of Article 166, Article 170 of the Civil Code of the Russian Federation, Part 4 of Article 11 of the Labor Code of the Russian Federation.
An example of invalidating a contract concluded with a full-time employee
A.S. Kondratyev has been working in the Alpha organization as a manager under an employment contract since 2013. His responsibilities include the sale and installation of air conditioners. There is a norm: at least 50 air conditioners per month. Kondratiev’s salary is 15,000 rubles.
In January 2014, Alpha additionally entered into a civil contract with him. According to the agreement, Kondratyev is obliged to carry out work on the sale and installation of air conditioners in excess of the plan. Payment for labor under a civil contract is 10 percent of the salary from each order in excess of the norm.
According to the civil contract, Kondratiev was paid:
- RUB 87,200 in 2014;
- RUB 124,800 in 2015.
In 2016, the territorial branch of the FSS of Russia conducted an on-site inspection of Alpha for 2014 and 2015. Employees of the territorial branch of the fund came to the conclusion that the relationship between the organization and Kondratiev under a civil contract has signs of labor (Articles 15-16, 56-59 of the Labor Code of the Russian Federation):
- an employee under a civil law contract performs the same work that is included in his duties under the employment contract;
- he is subject to the Labor Regulations.
In this regard, the inspectors reclassified the civil contract with Kondratyev as an employment contract and added additional insurance premiums.
From the amounts accrued to Kondratyev under a sham civil contract for 2014 and 2015, the organization had to pay to the FSS of Russia:
- insurance premiums in the amount of 6148 rubles. ((RUB 87,200 + RUB 124,800) × 2.9%);
- fine 1260 rub. (RUB 6,148 × 20%) under Article 47 of Law No. 212-FZ of July 24, 2009.
Situation: Can the FSS of Russia seize documents during an inspection??
No, he can not.
The list of control measures that officials of the FSS of Russia can carry out during an on-site inspection is established in Articles 36-37 of Law No. 212-FZ of July 24, 2009. Among them:
- access to the territory of the fee payer;
- requesting documents during an inspection.
The law does not give fund employees the right to seize documents. Therefore, even if they have reason to believe that documents will be destroyed, hidden or changed, fund employees (unlike tax inspectors) cannot carry out such an event.
How to submit documents at the request of the FSS of Russia
Documents can be submitted both on paper and electronically. Paper copies must be certified. To do this, you need to put the inscription “Correct” on them, indicate the position of the person who certified the copy, his personal signature and transcript of the signature (initials and surname), put the date of certification and the seal of the organization. This procedure is provided for in paragraph 3.26 of GOST R 6.30-2003, approved by Decree of the State Standard of Russia dated March 3, 2003 No. 65-st.
Each copy of the document must be certified. Binders consisting of copies of several documents cannot be certified.
Documents that were requested during the inspection must be submitted within 10 working days from the date of delivery of the relevant request (Clause 4, Part 2, Article 28, Part 5, Article 37 of the Law of July 24, 2009 No. 212-FZ) .
Attention: If you do not submit documents at the request of inspectors within 10 working days, the organization or entrepreneur will be fined 200 rubles. for each unsubmitted document (Article 48 of the Law of July 24, 2009 No. 212-FZ). And the responsible employee of the organization, in particular its head, faces a monetary penalty in the amount of 300 to 500 rubles. (Part 3 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).
Registration of inspection results
Fund employees document the results of desk and field audits in different ways.
If, based on the results of a desk audit, employees of the FSS of Russia did not find an error, then they do not draw up an inspection report and do not report such results to the payer. If there are violations, then the inspectors draw up desk inspection report within 10 working days from the date of its end.
For on-site inspection it’s different. On its last day, inspectors draw upcertificate about the inspection carried out. Then, within two months from this date, employees of the FSS of Russia draw up on-site inspection report .
The forms of inspection reports and requirements for their content are established by order FSS of the Russian Federation dated January 11, 2016 N 2 . For information on the timing and methods of delivering the inspection report, see How are the results of inspections of extra-budgetary funds documented? .
Do you disagree with the inspection report or its individual parts? Then, within 15 working days from the date of receipt of the act, you can submit your written objections to the territorial office of the fund (Part 5 of Article 38 of the Law of July 24, 2009 No. 212-FZ).
The head or deputy head of the territorial branch of the fund is obliged to inform the payer of contributions about the time and place of consideration of the audit materials. He is obliged to do this even if there are no objections. This conclusion follows from Part 5 of Article 38 of the Law of July 24, 2009 No. 212-FZ.
Based on the results of consideration of the inspection materials, the head or deputy of the territorial branch of the FSS of Russia makes one of two possible decisions:
- on prosecution for committing an offense ;
- on refusal to prosecute for committing an offense .
The decision must be made within 10 working days after the expiration of the period allotted for filing objections to the act.
This procedure follows from parts 1 and 8 of Article 39 of the Law of July 24, 2009 No. 212-FZ.
The decision of the territorial branch of the fund can be appealed to the regional branch or in court. Moreover, this can be done both simultaneously and sequentially (Part 2 of Article 54 of the Law of July 24, 2009 No. 212-FZ).
CHECKS CARRIED OUT BY THE SOCIAL INSURANCE FUND OF THE RF
(“Economics and Life – Accounting Supplement” No. 29/09)
The Internet conference, which was organized by the editorial office of the newspaper “EZh”, aroused great interest among readers. The questions sent to the newspaper’s website were answered by the head of the department for coordinating and improving control and audit work in the executive bodies of the FSS of Russia, Lyudmila Ivanovna KULIKOVA. The most interesting topics are in this publication.
WHOSE BENEFITS INDICATORS
Our organization uses a simplified taxation system. Employees of the fund branch require that when submitting quarterly reports in Table 6 of the payroll in Form 4-FSS of the Russian Federation, we indicate the data established during the desk audit. These data do not correspond to accounting data and underestimate the amount of debt owed by the FSS of Russia to the policyholder. Is such a requirement legal?
M.E. Dedova, chief accountant of Snezhinskaya Rezinotekhnika CJSC
■ The FSS of Russia and its local executive bodies exercise control over the completeness, timeliness of calculation and payment of insurance premiums by policyholders, as well as the correct and rational expenditure of these funds at enterprises in accordance with the Regulations on the Social Insurance Fund of the Russian Federation, approved by Decree of the Government of the Russian Federation dated February 12, 1994 No. 101. The expenditure of compulsory social insurance funds is controlled by departments (branches of departments) of the fund through documentary desk and on-site inspections of insurers, including those who apply special tax modes. Inspectors can request documents, receive explanations from policyholders, and check accounting and reporting data.
The expenses of insurers-employers for the payment of benefits for temporary disability, other types of benefits for compulsory social insurance, payment for vouchers for the health of employees’ children, as well as other types of expenses provided for by the fund’s budget for the corresponding financial year are subject to verification.
Expenses of insurers-employers applying special tax regimes, made in violation of legislative and other regulatory legal acts of the Russian Federation on compulsory social insurance or not confirmed by documents in the prescribed manner, by decision of the departments (branches of departments) of the fund are not accepted towards social security funds. The above also applies to the costs of paying benefits for temporary disability from employers who use special regimes and voluntarily pay insurance contributions to the fund for social insurance of employees in case of temporary disability, if such expenses are made in violation of the law or not documented.
If violations are detected in the expenditure of funds received from the executive body of the fund, damage in the form of funds used inappropriately, the insurer is obliged to compensate to the fund's budget - voluntarily or in court.
Decisions of departments (branches of departments) of the fund, made based on the results of inspections, are binding on the policyholder and serve as the basis for making changes to accounting and reporting.
You can appeal the decision of a department (branch department) of the fund to a higher authority of the FSS of Russia or in court.
NON-WORKING DAY DURING A VACATION PERIOD
The employee in accordance with subparagraph. 3 p. 1 art. 8 of Federal Law No. 125-FZ of July 24, 1998, leave was granted for sanatorium and resort treatment in accordance with the order of the regional branch of the FSS of Russia. But during this period there was a non-working holiday. Is it payable if in sub. 3 p. 1 art. 8 of the said law says that the provision is provided in the form of vacation pay for the entire period of treatment of the insured person?
A.N. Marenin, chief accountant of Bogdanovich OJSC Ogneupory
■ Employees are provided with annual leave while maintaining their place of work (position) and average earnings (Article 114 of the Labor Code of the Russian Federation). Article 120 of the Labor Code of the Russian Federation states that the duration of annual basic and additional paid vacations is calculated in calendar days. Non-working holidays falling during the period of annual basic or annual additional paid leave are not included in the number of calendar days of vacation.
WHEN THE BASE IS LOWERED
О The regional branch of the Federal Social Insurance Fund of Russia made a decision to hold the policyholder liable for non-payment (incomplete) of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases. The inspectors indicated that the base for calculating contributions for injuries was underestimated by the amount of one-time payments to employees (incentive payments, partial compensation for the cost of food, the cost of gifts for holidays). How legal is this?
V.P. Mitrofanova, chief accountant, Almetyevsk
■ Article 11 of Federal Law No. 118-FZ of August 5, 2000 stipulates that contributions for compulsory social insurance against industrial accidents and occupational diseases are paid in accordance with federal laws on this type of social insurance.
Based on federal laws on insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases, adopted for the corresponding year, as well as the Rules for the accrual, accounting and expenditure of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases -occupational diseases, approved by Decree of the Government of the Russian Federation dated March 2, 2000 No. 184, insurance premiums are charged on the wages (income) of employees (including freelance, seasonal, and part-time workers).
In paragraph 4 of these Rules it is determined that insurance premiums are not charged on payments established by the List of payments for which insurance contributions are not charged to the Federal Social Insurance Fund of Russia, approved by Decree of the Government of the Russian Federation dated 07.07.99 No. 765 (hereinafter referred to as the List) . The list is exhaustive and is not subject to broad interpretation.
Insurance contributions for social payments made in accordance with the legislation of the Russian Federation at the expense of the Federal Social Insurance Fund of Russia, the Pension Fund of Russia, as well as budgets of all levels, are not accrued (clause 2 of the List).
One-time payments to employees (incentive payments, partial compensation for the cost of food, the cost of gifts for holidays), made at the expense of the policyholder, are provided for by the local regulatory act of the organization and to social payments established by the legislation of the Russian Federation, as well as to other payments established To list, they do not apply.
Consequently, one-time payments to employees made by the insurer must be subject to injury contributions.
EXTENUATING CIRCUMSTANCES
An individual entrepreneur violated the deadline for registration with the Federal Social Insurance Fund of Russia: he did not register as an insurer within ten days from the date of concluding an employment contract with the first hired employee. The regional branch of the FSS of Russia brought the entrepreneur to justice for violating the established deadline for registration as an insurer. At the same time, mitigating circumstances were not taken into account: the entrepreneur was hospitalized for a long time and could not register.
V.P. Sazonova, Krasnodar
■ The insured - an individual, no later than ten days from the date of concluding an employment contract with the first of the hired employees, is obliged to register with the executive bodies of the insurer. Foundation - Art. 6 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (hereinafter referred to as Law No. 125-FZ). For violating the deadline for registering as an insurer - a fine of 5 thousand rubles. (paragraph 2, clause 1, article 19 of Law No. 125-FZ).
In paragraph 1 of Art. 19 of Law No. 125-FZ states that the policyholder is held accountable in a manner similar to that established by the Tax Code of the Russian Federation for holding liable for tax offenses. Circumstances mitigating liability for violating a tax offense are provided for in Chapter 15 of the Tax Code of the Russian Federation. In particular, this (clause 1 of Article 112 of the Tax Code of the Russian Federation):
1) commission of an offense due to a combination of difficult personal or family circumstances;
2) commission of an offense under the influence of threat or coercion or due to financial, official or other dependence;
2.1) difficult financial situation of an individual held accountable for committing a tax violation;
3) other circumstances that may be recognized by the court or tax authority considering the case as mitigating liability.
Circumstances mitigating liability for committing a tax offense are established by the court or tax authority considering the case and are taken into account when applying tax sanctions. This is stated in paragraph 4 of Art. 112 NKRF.
The regional branch of the fund, to which the policyholder did not submit documents confirming the inability to register within the established period, could not apply the mentioned provisions of the Code.
IF NO ACTIVITY
The regional branch of the fund assessed a fine to the policyholder for failure to submit a payslip in accordance with Form 4-FSS of the Russian Federation. But the policyholder did not have the indicators to fill out this form, since there were no financial and economic activities. Does the fund have the right to apply sanctions in such a situation?
A.A. Kuzovkina, chief accountant, Armavir
■ In accordance with Art. 24 of Law No. 125-FZ, insurers no later than the 15th day of the month following the expired quarter are required to submit reports to the executive bodies of the fund at the place of their registration in the approved form (Form 4-FSS RF).
In the absence of accruals in favor of employees, as well as expenses from compulsory social insurance funds, the specified payroll is presented with zero indicators. Failure to submit a payslip will result in grounds for applying financial sanctions provided for by current legislation.
If the policyholder violated the deadline for submitting reports or did not submit them, he is held liable under Art. 9 of Law No. 125-FZ. Sanctions are applied to him in the form of a fine in the amount of 1 thousand rubles, and for repeated commission of the specified act during a calendar year - 5 thousand rubles.
HOW TO FUND PREVENTIVE ACTIONS
Tell me how to pay for the certification of workplaces at the enterprise using the funds of the Federal Social Insurance Fund of Russia. I am an aspiring health and safety engineer. At various meetings we are told that this is possible, but they do not explain how.
Anna, occupational safety engineer, Cherepovets
■ According to Art. 209 of the Labor Code of the Russian Federation, certification of workplaces according to working conditions - assessment of working conditions at workplaces in order to identify harmful and (or) dangerous production factors and implement measures to bring working conditions into compliance with state regulatory requirements for labor protection. Such certification is carried out in the manner established by the federal executive body, which carries out the functions of developing state policy and legal regulation in the field of labor. The procedure was approved by order of the Ministry of Health and Social Development of Russia dated August 31, 2007 No. 569. The employer assumes the responsibilities of the employee’s insurer for compulsory insurance against industrial accidents and occupational diseases (Article 17 of Law No. 125-FZ).
In 2009, the procedure and conditions for financing preventive measures are carried out in accordance with the order of the Ministry of Health and Social Development of Russia dated January 30, 2008 No. 43n “On approval of the Rules for financing in 2008 and during the planning period 2009-2010 of preventive measures for reduction of industrial injuries and occupational diseases of workers and sanatorium-resort treatment of workers engaged in work with harmful and (or) dangerous production factors” (hereinafter referred to as the Rules). The costs of certification of workplaces for working conditions, and based on its results, work to bring dust levels and air pollution in workplaces in accordance with state regulatory requirements for labor protection.
The insurer finances certification and other preventive measures based on the amounts of injury premiums to be transferred in the current year. Financing limit - 20% of the amount of contributions for injuries accrued for the previous calendar year, minus the costs of paying coverage for the specified type of insurance made in the previous year. If the employer was inspected by the state labor inspectorate in a constituent entity of the Russian Federation, its recommendations must be taken into account.
An application for financing preventive measures must be submitted to the executive body of the FSS of Russia at the place of registration before August 1 of the current year.
The application must be accompanied by:
Financing plan in the current calendar year for preventive measures to reduce occupational injuries and occupational diseases, indicating the amount of financing (the form is attached to the Rules);
Action plan to improve working conditions and labor protection, carried out in accordance with the requirements of the Labor Code of the Russian Federation;
A copy of the report on the results of an inspection by the state labor inspectorate in a constituent entity of the Russian Federation of compliance with labor legislation and other regulatory legal acts containing labor law norms (if such an inspection was carried out).
When including costs for certification of workplaces in the financing plan (subclause “c” of paragraph 2 of the Rules), they additionally provide a copy of the agreement with the accredited body (organization) for certification, calculation of the cost of services provided and a copy of the accreditation certificate.
If you will finance work to bring the levels of dust and air pollution in workplaces into compliance with state regulatory requirements for labor protection (subparagraph “d” of paragraph 2 of the Rules), you need to collect copies of documents drawn up based on the results of certification, and documents confirming that work has been carried out to minimize dust and gas levels, as well as equipping the organization with the necessary equipment.
When confirming expenses, documents are presented on the results of repeated measurements of dust and air pollution at workplaces carried out by an accredited body (organization). In the case of stage-by-stage implementation of the above-mentioned works, the results of repeated measurements are submitted to the fund at the final stage.
In order for the fund to consider an organization’s application for a discount on the insurance rate, certain conditions must be met, namely: financial and economic activities have been carried out since state registration for at least three years, current contributions for injuries are paid on time and they have no debt.
Documents required to establish a discount on the insurance rate
1. Application from the policyholder to establish a discount.
2. Reporting data of payroll statements for funds of the Social Insurance Fund of Russia (Form 4-FSS of the Russian Federation) for the previous calendar year.
3. Information on employees undergoing mandatory preliminary and periodic medical examinations of employees as of December 31 of the previous year.
4. Protocol for certification of workplaces according to working conditions and a summary statement of workplaces and the results of their certification for working conditions. Insureds financing preventive measures are conventionally divided into two categories: those with accrued premiums for injuries of less than 6,000 thousand rubles. for the previous year, and those whose contributions exceed this amount. The decision (refusal) in relation to the first category of policyholders is issued by the executive body of the fund within ten days from the date of acceptance of the full set of documents. For the second category, this decision is made in agreement with the FSS of Russia. The policyholder is obliged to report quarterly to the executive body of the fund on the use of insurance premiums to finance preventive measures. Expenses for preventive measures carried out in violation of the Rules are not counted towards the payment of contributions for injuries.
LETTER OF THE LAW
The procedure and conditions for financing preventive measures to reduce industrial injuries and occupational diseases of workers are determined:
Federal Law No. 183-FZ of July 21, 2007 “On the budget of the Social Insurance Fund of the Russian Federation for 2008 and for the planning period of 2009 and 2010”;
Decree of the Government of the Russian Federation dated November 19, 2007 No. 787 “On financing in 2008 and in the planning period 2009-2010 preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium-resort treatment of workers engaged in work with harmful and (or) hazardous production factors";
Order of the Ministry of Health and Social Development of Russia dated January 30, 2008 No. 43n “On approval of the Rules for financing in 2008 and in the planning period 2009-2010 preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium-resort treatment of workers engaged in work with harmful and (or) hazardous production factors”;
Order of the Federal Social Insurance Fund of Russia dated February 20, 2008 No. 37 “On organizing the work of the Social Insurance Fund of the Russian Federation on financing in 2008 and in the planning period 2009-2010 preventive measures to reduce industrial injuries and occupational diseases of workers and sanatoriums” resort treatment for workers engaged in work with harmful and (or) hazardous production factors”;
Resolution of the Federal Social Insurance Fund of Russia dated October 15, 2008 No. 209 “On approval of the form and procedure for submitting a report on the use of amounts of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases to finance preventive measures to reduce industrial injuries and professional - diseases of workers."
Verification activities by government agencies and services today - ordinary and frequent events. However, they require careful preparation and knowledge of the business by entrepreneurs and managers who will face control and surveillance.
Since these services always act together, it is unrealistic to see them separately at certain inspections. They have general schedule, which can be found on the official resource of the regional branch of the FSS http://fss.ru/. They adhere to it in the process of carrying out control activities.
Each fund strives to include policyholders in its plan list that are of particular interest to it. As a result, for 50% of companies the inspection is initiated by the Pension Fund, and for 50% of organizations - by the Social Insurance Fund.
Eat several key criteria, by which policyholders are selected:
- Discrepancies in reporting documentation. The appointment of an on-site audit was carried out during a desk audit. For example, if during the inspection service employees discover any flaws in the papers and inconsistencies, a scheduled on-site inspection will be scheduled in the future.
- Wage reduction. If, in comparison with the previous annual period, there has been a noticeable decrease in the payroll within the organization, this is also a reason for its inclusion in the inspection plan.
- Zero report. Organizations that submit zero declarations deserve special attention from inspectors. After all, the salary of an employee who honestly worked his time and complied with the standards cannot be less than the minimum wage. If accrued wages are expected, insurance contributions must also be present.
- Non-taxable amounts. In practice, such payments include state benefits, payments to persons temporarily staying in the territory of the Russian Federation, and foreign workers. The plan also includes companies that report significant amounts in these areas.
- Reduced rates. In particular, we are talking about organizations operating under a simplified taxation scheme. Companies with reduced tariffs that have not submitted documents for a desk audit have a particular risk of being included in the inspection plan.
- Availability of obligations. We are talking about debts. The plan will definitely include organizations that have certain arrears in contributions. At the same time, the FSS is interested in both organizations with a debt of 1000 rubles and large debtors.
- Taxpayer scale. From the entire list, the inspection structures will select persons who have the highest income (tax base), the maximum SPP indicator and the insurance fund.
- Large amounts of expenditure financed by services. If the manager of an enterprise spends a lot of money on dubious payments, this will be a reason to visit him when planning the next inspection.
- The verification period is approaching. Field activities are carried out once in a three-year period. Therefore, if a company has not been audited for three years in a row, employees will likely impose this measure.
This is not the entire list of criteria by which selection is carried out, but it is considered fundamental.
What does the Pension Fund and the Social Insurance Fund check?
There are several papers that these services need to carry out verification activities. Their list depends on which structure exercises control - the Russian Pension Fund or the Federal Insurance Service.
The main thing that needs to be provided is copies of documents that serve as the basis for the calculation and payment of pension contributions, confirming the correctness of the calculation measures. The summary list includes the following directions:
- constituent documentation;
- orders related to the accounting policy of the enterprise;
- licensing permits;
- confirmation of payment settlements;
- accounting statements (reporting papers and explanatory notes for the year, auditors' opinions);
- accounting registers for settlement actions with personnel and accountable persons, which is related to social security and cash accounting;
- cards that provide individual accounting for accrued remunerations and payments;
- documentation of organizational and administrative type, contractual agreements and additional contracts - orders, collective agreements, labor plans;
- banking and cash papers;
- primary forms and types that help confirm payments to personnel - payroll statements, orders, extracts;
- documents subject to individual accounting actions within the compulsory pension system, including insurance measures.
What does the FSS require?
During inspection activities, the Federal Insurance Service may require a large number of documents from the payer of insurance premiums. The main thing is that they act as a basis for calculating and paying contributions, and also provide confirmation of the correctness of settlement actions.
Their list includes:
- payroll statements;
- sick leave certificates;
- civil agreements;
- papers required for processing benefits;
- sheets of accounting actions;
- work books;
- papers on the investigation of accidents within the production process;
- information about occupational diseases;
- materials for assessing working conditions.
In order to work with regulatory authorities for a long time, effectively and fruitfully, it is necessary to provide them with all the requested documents, as well as additions and explanations to them. This approach will allow you to achieve optimal results and build trusting, reliable and good relationships.
Traditionally, activities related to on-site inspections are carried out on the territory of the organization. If it is not possible to provide appropriate premises, then this is done at the place of work of the supervisory authorities.
Only those persons specified in the decision have the right to conduct an inspection. Therefore, before providing access to employees, it is necessary to ensure that the details are verified with the details of the IDs held by the inspectors.
Total must be present two main solutions:
- From the managing specialist or his deputy of the territorial body of the Pension Fund of Russia, registration is carried out according to form No. 8.
- From the head or deputy of the body of the Federal Social Insurance Fund of the Russian Federation, form No. 9.
Should behave especially carefully in the process of checking the documents of the inspectors. The point is that they may be fake.
It is necessary to check all certificates and carry out reconciliations. Only those inspectors whose names are specified in the decisions are granted the right to conduct inspections. If everything is in order with the documentation, then it is impossible to prevent them from entering the territory of the enterprise. If access is not provided to controllers, they will subsequently draw up an act of obstruction and impose fines.
The duration of the activities as a whole cannot be more than two months, starting from the date of the decision until the moment of drawing up the certificate. The inspection by the fund's employees is suspended in order to obtain auxiliary information. These organizations cannot check a person more often than once every three years.
Inspections related to the liquidation and reorganization of a company are carried out at any time, regardless of previous measures. The subject of verification is the correctness and relevance of the calculation, as well as the timeliness of payment of the relevant contributions.
Pension Fund and Social Insurance Fund plan for 2018
On the official resources http://www.pfrf.ru/ and http://fss.ru/ you can familiarize yourself with the planned events for the whole year. But it’s worth remembering special selection criteria, which organizations adhere to in the process of drawing up plans for visiting certain enterprises.
Who is at risk of being blacklisted?
- Firms that have inconsistencies in settlement actions within the framework of forms RSV-1, 4-FSS.
- Companies that have large expenses covered by the Social Insurance Fund.
- Organizations that do not provide the required set of reporting documents on time.
- Structures that provide payments to employees if they are not subject to insurance or pension contributions.
- Companies that apply benefits for the payment of SV.
- Corporations with debts in this direction for more than two reporting years in a row.
- Firms that provided data on the amounts of insurance premiums, and they decreased compared to the previous period.
- Organizations that require repeated adjustments.
Thus, if an organization meets at least a few of these criteria, the likelihood that these services will want to visit them increases.
Registration of results
On the last day of verification occurs issuing the relevant certificate. Two months are allotted for drawing up the act, which serves as the result of the inspection and the basis for bringing to responsibility.
If the organization does not agree with this decision, it has the right to submit an objection and challenge the decision by attaching supporting documents to a written document. The materials are sent to fund managers, who make the final decisions.
A large seminar on audits in organizations is presented below.
"Personnel officer. Personnel records management", 2013, N 2
WE ARE WAITING FOR A CHECK FROM THE FSS
Control over the accrual and payment of insurance premiums for occupational diseases by policyholders and the expenditure of these funds is carried out by the Social Insurance Fund through documentary on-site inspections of policyholders, requesting documents from policyholders, obtaining explanations from them, checking accounting and reporting data. Read more about this in the article.
Who should wait for verification?
The main regulatory document that the personnel officer is obliged to study before the arrival of inspectors is the Guidelines on the procedure for appointing, conducting documentary on-site inspections of policyholders for compulsory social insurance against industrial accidents and occupational diseases and taking measures based on their results, approved. Resolution of the Federal Tax Service of the Russian Federation dated 04/07/2008 N 82.
Inspections are carried out in accordance with quarterly plans, which are approved by the head of the Social Insurance Fund branch: manager, deputy manager, branch director, deputy branch director.
To be included in the inspection, the company must meet at least one of the criteria for selecting “candidates” for inspection.
The criteria for selecting policyholders for inspection are as follows:
Availability of arrears in payment of insurance premiums and other obligatory payments to the Social Insurance Fund;
Significant expenses incurred by the insurer for compulsory social insurance against industrial accidents and occupational diseases in the period under review;
A sharp change in the amounts of payments accrued in favor of employees, with a stable number;
Irregularity in the submission by the policyholder of the payroll statement for Social Insurance Fund funds.
The period for checking a specific policyholder is set by the head of the FSS department and is determined taking into account many factors: the volume of the policyholder's expenses to be verified; the number of insured persons working for the insurer; remoteness of the policyholder; transport and other conditions.
If necessary, the head of the FSS department may schedule unscheduled inspections of policyholders.
It is important to know that as part of the audit, a period not exceeding three calendar years preceding the year in which the decision to conduct the audit was made.
If, based on the results of a desk audit, the employer-insurer is recommended for inclusion in the plan for conducting documentary on-site inspections, the inspection is subject to 3 calendar years preceding the year of the audit and the completed reporting period of the year in which the desk audit was conducted.
Who to wait for
The inspection is assigned and carried out based on the decision of the head of the FSS department.
Approximate form
Social Insurance Fund
Russian Federation
ABOUT CONDUCTING A DOCUMENTARY FIELD CHECK OF THE INSURANCE holder
Divisions),
"__" ___________ city N ______
__________________
(position of head of the department (branch department) of the Fund)
_________________________
___________________________________________________________________________
1. Conduct a check ______________________________________________________________
(full name of the organization (separate
divisions), full name of an individual)
Policyholder registration number ____________ Subordination code _________
Taxpayer Identification Number _________________________________ Checkpoint _________________________________
for the period from __________ to _________________
2. During the inspection, check the accrual and payment of premiums by the policyholder
for compulsory social insurance against accidents
production and occupational diseases and the expenditure of these funds.
(Based on the Federal Law of July 16, 1999 N 165-FZ “On the Fundamentals
compulsory social insurance", Federal Law of July 24, 1998 N
125-FZ "On compulsory social insurance against accidents in
production and occupational diseases", Government Decrees
Russian Federation dated March 2, 2000 N 184 “On approval of the Accrual Rules,
accounting and expenditure of funds for the implementation of mandatory social
insurance against accidents at work and professional
diseases" and other legislative and regulatory legal acts on
compulsory social insurance against accidents at work
and occupational diseases)
3. Inspectors: _________________________________________________________________
(last names, first names, patronymics, positions held
___________________________________________________________________________
authorized to conduct inspections of department officials
(branch branch) of the Fund)
__________________________________________________
(head of department (branch department) of the Fund)
__________________________________________________
(name of the department (branch department) of the Fund)
___________________ ______________________________
(signature) (full name)
Print location
I have become familiar with the decision to conduct an inspection:
_________________________________________________________
_________________________________________________________
Full name of an individual entrepreneur, individual)
(signature) (full name) (date)
On the day the inspection begins, the inspectors present to the employer the decision of the head of the FSS RF branch to conduct the inspection. Don't forget to ask for your work ID!
Don’t be surprised if you receive a “double” check, since a check for one policyholder can be carried out simultaneously for compulsory social insurance and compulsory social insurance against industrial accidents and occupational diseases.
You should know that inspections are carried out both by employees of the control and audit departments and by other employees of the department authorized to conduct inspections by the decision of the head (deputy head) of the department.
How long will the verification take?
An on-site inspection cannot last more than one month. This period may be extended to two months, and in exceptional cases - to three months.
The period for conducting the inspection is calculated from the day the decision to conduct the inspection is presented to the policyholder and until the day the certificate of the inspection is drawn up.
The start date of the inspection is the day the decision of the head of the FSS department to conduct the inspection is presented to the head of the organization being inspected (separate unit) or his representative. The end date of the inspection is the day the certificate is signed by the persons conducting the inspection.
If there is a need to extend the inspection, then the grounds and procedure for extending the period of the inspection are established by the head of the FSS department.
The head or deputy head of the department has the right to suspend the inspection. The suspension and resumption of the inspection is formalized by a corresponding decision of the FSS management.
In some cases, inspectors may come again.
A repeated inspection of the policyholder is an inspection carried out regardless of the time of the previous inspection on the same grounds and for the same period.
When conducting a re-inspection, a period not exceeding 3 calendar years preceding the year in which the decision to conduct a re-inspection was made.
You need to wait for a re-check in three cases:
a) when the FSS branch decided to monitor the activities of the branch of the FSS branch that conducted the inspection;
b) in the event that the employer submits an updated payroll statement for Social Insurance funds for the current period, which contains data in a smaller (larger) amount than in the previously submitted payroll;
c) when the employer is on the verge of reorganization or liquidation.
What will they check?
As part of the inspection, the FSS has the right to check the accrual and payment of insurance premiums for compulsory social insurance against accidents at work and occupational diseases and the expenditure of these funds, as well as the expenditure of FSS funds for compulsory social insurance by branches and representative offices of the insurer. When conducting an independent inspection of the policyholder's branches and representative offices, the inspection period is increased by no more than one month to conduct an inspection of each branch and representative office.
Before going to check an employer, inspectors from the Social Insurance Fund collect preliminary information about him:
The main type of economic activity, the class of professional risk, the insurance tariff of the insurer or its separate division, its production (divisions), which are independent classification units, the established discount (surcharge) to the insurance tariff;
Reporting data on Social Insurance Fund funds provided by the policyholder for the audited period;
Payments in favor of employees subject to insurance premiums, including payments in favor of disabled workers;
Information about settlements with the policyholder;
Data on deferments (installment plans) provided to the policyholder;
Numbers and dates of decisions on recognition of cases as insurance when paying for temporary disability and additional leave for victims of industrial accidents and occupational diseases; on financing preventive measures to reduce industrial injuries and occupational diseases; on financing additional and in-depth medical examinations of workers engaged in work with harmful and (or) hazardous production factors; on the allocation of vouchers for sanatorium-resort treatment to victims; on the financing of other activities using funds from compulsory social insurance against accidents at work and occupational diseases.
How is the verification carried out?
Checking the correctness of the calculation of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases begins with familiarization with the constituent documents of the organization, as well as with organizational and administrative documents defining the wage system and forms of material incentives, namely:
Regulations, instructions and decisions of the employer regulating the remuneration system;
Staffing schedule;
Resolutions, orders, instructions, collective agreement, other decisions on the organization of work, payment of wages, bonuses, financial assistance or other remuneration;
Agreements that provide for the payment of wages or other remuneration, including civil agreements;
Other documents related to payments in favor of employees.
Verification of the correctness of calculation of insurance premiums is carried out using a continuous method, that is, all documents are checked. Therefore, the following documents must be prepared for verification:
Employment orders;
Time sheets and payroll records;
Contracts of a civil law nature, under the terms of which insurance premiums are charged on the remuneration paid (contractor agreement, contract for paid services, etc.);
Payslips;
Payrolls;
Personal accounts;
Bank and cash documents for payments in favor of employees (income) not related to the wage fund (material assistance; bonuses not related to the performance of work duties; other one-time incentives, including the cost of gifts; funds to reimburse employees’ expenses for housing; supplements to pensions for employees of the enterprise from the employer’s funds; expenses for payment to health care institutions for services provided to employees at the expense of the enterprise; payment for vouchers for employees and members of their families on excursions, travel at the expense of the employer, etc.).
Since a number of employer-insurers enjoy benefits in paying insurance premiums, they are required to prepare documents for verification confirming their right to the benefit:
Lists of working disabled people, certified by the seal of the organization and the signatures of its director and chief accountant, indicating the disability group, pension certificate number, number and date of issue of the certificate confirming the fact of disability for each disabled person;
Information on the amount of payments accrued in favor of working disabled people;
Certificates (copies of certificates) from medical and social examination institutions confirming the presence of disability among disabled workers;
Copies of settlement and payment documents confirming the amount of payments in favor of employees who are disabled people of groups I, II, III, organizations of any organizational and legal forms;
Documents confirming the existence of labor relations between the organization and disabled employees.
The grounds for granting temporary disability benefits in connection with an industrial accident and occupational disease are:
Certificate of incapacity for work;
Report on an industrial accident in form N-1 (Appendix No. 1 to the Resolution of the Ministry of Labor of Russia dated October 24, 2002 N 73 “On approval of the forms of documents necessary for the investigation and recording of industrial accidents, and the Regulations on the peculiarities of the investigation of industrial accidents in certain industries and organizations");
Act on a case of occupational disease (Appendix to the Regulations on the investigation and recording of occupational diseases, approved by Decree of the Government of the Russian Federation of December 15, 2000 N 967).
If the correctness of payment for vacation for the entire period of treatment and travel to the place of treatment and back is checked in connection with the provision of a voucher to the insured for sanatorium-resort treatment due to an accident at work or an occupational disease, then attention will be paid to the correctness of the timing of the provision of vacation and the calculation of payment for vacations ( availability of documents confirming the time spent en route to the place of treatment and back - statements, copies of tickets, etc.).
Remind the accountant to find in advance a copy of the order of the Federal Social Insurance Fund of the Russian Federation to provide the victim with a trip and a copy of the order of the policyholder to provide the victim with leave.
If the policyholder fails to provide the requested documents during the inspection, the inspector has the right to request the documents necessary for the inspection based on the requirement for the presentation of documents.
Approximate form
Place of the department (branch branch) stamp
Social Insurance Fund
Russian Federation
REQUIREMENT
ABOUT SUBMISSION OF DOCUMENTS
___________________________________________________________________________
(name of organization (separate division),
Full name of an individual entrepreneur, individual)
Based on the decision dated ________ N ___ on conducting a documentary field visit
checks of the policyholder
Please submit the following documents for verification: _________________________
___________________________________________________________________________
(a list of required documents is provided)
___________________________________________________________________________
within ___________
Inspector ________________________________________________________________
(position, full name of the person conducting the inspection)
_______________ ____________
(signature) (date)
Note on delivery:
_________________________________________________________
(head of the organization (his representative))
_________________________________________________________
(name of organization (separate division),
Full name of an individual entrepreneur, individual)
____________ ____________________________________________ _____________
(signature) (full name) (date)
Mark on submission of documents ________________________________________
___________________________________________________________________________
___________________________________________________________________________
(filling options: documents submitted; documents not submitted;
a list of unsubmitted documents is provided)
The documents that were requested during the inspection must be submitted by the policyholder within 10 days in the form of duly certified copies.
If the policyholder is unable to submit the requested documents within 10 days, during the day following the day of receipt of the request for the submission of documents, it is necessary to notify the inspectors in writing of the impossibility of submitting documents within the specified time frame, indicating the reasons why the requested documents cannot be submitted. submitted within the established time limits, and the time period within which the policyholder can submit the requested documents.
Within two working days from the date of receipt of such notification, the head (deputy head) of the FSS branch has the right, on the basis of this notification, to extend the deadline for submitting documents or to refuse to extend the deadline, for which a separate decision is made.
How are the results of the audit recorded?
On the last day of the inspection, inspectors are required to draw up a certificate of the inspection, which states the subject of the inspection and the timing of its implementation. The certificate is presented to the head of the organization being inspected or to the individual entrepreneur.
Approximate form
ABOUT THE DOCUMENTARY FIELD INSPECTION
"__" ___________ city N ________
___________________________________________________________________________
(positions, full names of persons who conducted the inspection)
___________________________________________________________________________
(name of the department (branch department) of the Fund)
___________________________________________________________________________
From __________ to _____________ a documentary on-site inspection was carried out
___________________________________________________________________________
(name of organization (separate division),
___________________________________________________________________________
Full name of an individual entrepreneur, individual)
on issues of calculation and payment of insurance premiums for compulsory
social insurance against accidents at work and
occupational diseases and the expenditure of these funds.
Policyholder registration number __________ Subordination code ___________
Code of the Federal Tax Service of Russia _________________________________________________________________
Taxpayer Identification Number ___________________________________ Checkpoint ________________________________
OGRN ______________________________________________________________________________
Legal address: ________________________________________________________
Permanent residence address of an individual entrepreneur
(individual): ________________________________________________________________
for the period from __________________ to ___________________
Signatures of department officials Signature of the head
Fund (branch branch): (its representative):
_________________________________ ________________________________________
(name of the Fund branch (name of the organization (separate
(branch branch)) division), full name of the individual
entrepreneur, individual)
____________ __________________ _____________ ________________________
A copy of the certificate on ________ sheets was received by:
___________________________________________________________________________
(Head of the organization (his representative))
_________________________________________________________
(name of organization (separate division),
Full name of an individual entrepreneur, individual)
___________________ _____________________________________ __________
(signature) (full name) (date)
Based on the results of the inspection of the organization or its separate division paying insurance premiums, an inspection report of the policyholder is drawn up.
And then, based on the results of reviewing the inspection materials, the head of the FSS department makes a written decision to hold the policyholder liable for failure to fulfill or improper performance of obligations under compulsory social insurance against industrial accidents and occupational diseases, or to refuse to hold them liable.
The decision to bring to responsibility is made when violations are identified in terms of non-fulfillment or improper fulfillment of obligations under compulsory social insurance against industrial accidents and occupational diseases, namely:
Violation of the established deadline for registration as an insurer in the Social Insurance Fund branch;
Violation of the established deadline for registration as an insurer in the Social Insurance Fund branch for more than 90 days;
Carrying out activities by an individual who has entered into an employment contract with an employee without registering as an insurer at the Social Insurance Fund branch;
Non-payment or incomplete payment of insurance premiums as a result of underestimation of the taxable base for calculating insurance premiums, other incorrect calculation of insurance premiums or other illegal actions (inaction);
Violation of the established deadline for submitting established reports to the FSS department or failure to submit them.
It is clear that the decision to refuse to prosecute is made in the absence of violations in terms of non-fulfillment or improper fulfillment of obligations under the specified type of insurance.
The decision to prosecute or the decision to refuse to prosecute shall indicate the period during which the person in respect of whom the decision was made has the right to appeal the said decision.
The decision to prosecute or the decision to refuse to prosecute comes into force after 10 working days from the date of delivery to the person (his representative) in respect of whom the corresponding decision was made.
A copy of the decision is handed over to the policyholder (his representative) against a receipt or in another way indicating the date of its receipt by the policyholder (his representative).
What should the act look like?
The report is drawn up in two copies, one of which remains in storage at the branch of the Federal Social Insurance Fund of the Russian Federation, the other is transferred to the head of the organization being inspected (or its separate division).
Check: blots, erasures and other corrections are not allowed in the act, with the exception of corrections agreed upon and certified by the signatures of the persons (the head of the inspection team) who carried out the inspection and signed the act.
The act structurally consists of three parts: introductory, descriptive and final.
Approximate form
ACT N _____________ "n/s"
documentary on-site inspection of the policyholder
for compulsory social insurance
from accidents at work
and occupational diseases
___________________________________________________________________________
(name of organization (separate division),
Full name of an individual entrepreneur, individual)
_____________________________________________ ___________________
(name of locality) (date of act)
Legal address: ____________________________________________________
Permanent residence address of an individual: __________________
Policyholder registration number _________ Subordination code ________
Code of the Federal Tax Service of Russia ________________________________________________________________
Taxpayer Identification Number __________________________ Checkpoint _____________________________________
OGRN __________________________________________________________________
Settlement (current) account N ____________________________________________
___________________________________________________________________________
(Name of the bank)
BIC ___________________________________________________________________
Inspectors: __________________________________________________________
(F.I.O., positions held by those authorized to conduct
___________________________________________________________________________
checks of officials, departments (branch departments) of the Fund)
based on the decision dated ___________ N ____, a check was carried out on
issues of calculation and payment of insurance contributions for compulsory social
insurance against accidents at work and professional
diseases and the expenditure of these funds for the period from _________ to _________.
The inspection was carried out in accordance with Federal Law dated July 16, 1999 N
165-FZ "On the basics of compulsory social insurance", Federal
Law of July 24, 1998 N 125-FZ “On compulsory social insurance from
accidents at work and occupational diseases",
Decree of the Government of the Russian Federation dated March 2, 2000 N 184 “On
approval of the Rules for accrual, accounting and expenditure of funds for
implementation of compulsory social insurance against accidents
at work and occupational diseases" and other legislative and
regulatory legal acts on compulsory social insurance from
accidents at work and occupational diseases.
The inspection began on _______________, ended on ____________.
Officials (manager, chief accountant or persons
The organizations performing their duties in the period under review were:
_________________________________ - _________________,
_________________________________ - _________________.
(job title) (full name)
Set date for payment of wages ___________________________
Social Insurance Commission (Commissioner) __________________
(available,
not available)
The previous inspection was carried out from ________________ to ________________,
act dated ________________ N ________________________________________________.
The shortcomings and violations identified by the previous inspection have been eliminated (not
eliminated) (if violations are not eliminated, their essence is indicated).
The statement of funds of the Fund is presented for the periods ________
_______________________________________________________________.
1. This check was carried out ________________________________________________
(test method: continuous,
selective, indicating which
questions have been thoroughly checked, which ones
selective method)
During the inspection the following were checked: _____________________________________________________
___________________________________________________________________________
(a list of verified primary documents is provided,
financial, accounting and organizational and administrative documents, and
also contracts of a civil law nature, on the basis of which
payments were made in favor of employees who are subject to contributions for
compulsory social insurance against accidents at work and
occupational diseases)
Not submitted for verification: _________________________________________________
(a list of unrepresented
documents)
2. Check carried out:
2.1. Calculation of insurance premiums as established by law
tariff taking into account the discount (surcharge) established by the Fund’s department.
2.2. Expenses incurred by the policyholder towards insurance premiums for
compulsory social insurance against accidents at work and
occupational diseases.
2.3. This check has established the following:
___________________________________________________________________________
(documented facts of violations of order are given
___________________________________________________________________________
accrual, payment and expenditure of Fund funds with mandatory references to
regulatory legal acts or an indication of the absence of such facts)
3. In total, based on the results of this inspection, it was established:
3.1. Arrears in the amount of ___________ rubles, including:
a) unpaid insurance premiums in the amount of ___________ rubles, of which
as a result of understating the tax base for calculating insurance contributions to the Fund
in the amount of ____________ rubles;
b) expenses not accepted for offset against insurance contributions to the Fund in
in the amount of ___________ rubles.
3.2. Excessively accrued insurance premiums to the Fund in the amount of ______ rubles.
4. Based on the results of this audit, it is proposed:
4.1. Pay ______________________________________________________________:
(name of organization, full name of individual)
arrears on insurance premiums in the amount of _______________ rubles;
penalties for arrears on insurance premiums in the amount of _______ rubles.
The amount of arrears on insurance premiums and penalties is determined monthly from
taking into account excess insurance premiums transferred by the policyholder, as well as
debt of the department (branch department) of the Fund.
4.2. Reflect in accounting and payroll by funds
Fund arrears on insurance premiums, including additional accrued insurance
contributions and expenses not accepted for offset.
4.3. Attract __________________________________________________________
(full name of the organization (separate
divisions), full name of the individual entrepreneur,
individual)
to liability for violation of the procedure for paying insurance premiums:
4.4. List voluntarily:
Arrears in the amount of _______ rubles. _______ kop. (KBK ___________________);
Penalties in the amount of ___________ rub. _______ kop. (KBK ___________________)
(Name of the bank)
BIC ____________________;
Penalties in the amount of _______ rub. _______ kop. (KBK___________)
to settlement (current) account N __________________ __________________________
(Name of the bank)
BIC ____________________.
4.5. Eliminate ______________________________________________________________
(suggestions from inspectors to eliminate
___________________________________________________________________________
identified violations)
In case of disagreement with the facts set out in this inspection report, and
You also have the right to submit the inspector’s conclusions and proposals to
within 15 working days from the date of receipt of this act in
___________________________________________________________________________
(name of the department (branch department) of the Fund)
written objections to the specified act as a whole or to its individual
provisions. In this case, you have the right to attach written objections or
agreed upon deadline to submit documents (certified copies thereof) confirming
the validity of your objections.
In case of failure to voluntarily pay arrears, penalties and fines
the regional office of the Fund will make a decision on attracting
the insured to liability for non-performance or improper performance
obligations for compulsory social insurance against accidents
at work and occupational diseases.
Signatures of the persons conducting the inspection: Signature of the manager (his
representative):
______________________________________ __________________________________
(name of department (branch (name of organization, full name)
branch) of the Fund) of an individual entrepreneur,
individual)
_______________ ____________________ ___________ ____________________
(signature) (full name) (signature) (full name)
A copy of the act with _________________ attachments on __ sheets was received by:
(quantity
applications)
Manager (his representative):
___________________________________________________________________________
(position, name of organization (separate unit),
Full name of an individual entrepreneur, individual)
_________________ _________________________ ______________
(signature) (full name) Date
The policyholder has the right to participate in the process of reviewing materials
the said inspection in person or through your representative. In this case
it is necessary to confirm the authority of the representative by presenting a power of attorney.
The failure of a person in respect of whom an inspection was carried out is not considered
an obstacle to reviewing inspection materials.
Manager (deputy) of the department: ____________________
The introductory part of the act (general provisions) represents general information about the inspection being carried out, the insured and must contain:
The number assigned to the act upon its registration with the Social Insurance Fund;
Name of the place where the inspection was carried out (indicate the locality in whose territory it was carried out);
The date of signing the act by the persons conducting the inspection;
Full and abbreviated name of the inspected organization (separate division) according to the constituent documents;
Registration number and subordination code of the policyholder;
Code of the Federal Tax Service of Russia with which the organization (separate division) is registered;
TIN/KPP of the organization (separate division);
Main state registration number (OGRN);
Code of the main type of economic activity;
The amount of the insurance rate in accordance with the class of professional risk (indicated for each audited year);
Established discount (surcharge) to the insurance rate;
Bank details (current account, bank name, BIC);
Last names, first names, patronymics of the persons who conducted the inspection, indicating the position and name of the FSS branch they represent;
Date and number of the decision of the head of the FSS department to conduct an inspection;
Indication of the purpose of the audit: checking the correctness of the calculation and payment of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases and the expenditure of these funds;
The period for which the inspection was carried out;
Last names, first names and patronymics of officials of the audited organization (separate division) - the manager, chief accountant or persons performing their duties in the audited period on the basis of an order.
The report must be drawn up during the inspection or no later than two months after drawing up a certificate of the inspection.
Please note: if during the audited period there were changes in the composition of the above-mentioned persons, the list of these persons is provided simultaneously with an indication of the period during which these persons held the relevant positions in accordance with orders, instructions, minutes of meetings of the founders or other documents on their appointment and dismissal from their positions positions;
The established date for payment of wages;
Information about the presence of a commission (authorized) for social insurance;
Information on the presentation of the payroll statement for Social Insurance Fund funds for the period under review;
Information about the method of conducting the audit according to the extent of its coverage of primary documents (continuous, selective), indicating which questions were verified by the continuous method and which by the selective method;
List of verified documents;
List of documents not submitted by the policyholder (in case of incomplete submission by the policyholder of the documents necessary for verification at the request of the Social Insurance Fund);
Other information.
The descriptive part of the inspection report contains a statement of documented facts of identified violations in the calculation and payment of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases and the expenditure of these funds, or an indication of the absence of such.
For each fact of violation reflected in the inspection report, the following must be clearly stated:
The period (month, year) to which this violation relates;
Assessment of the quantitative and amount discrepancies between the data reflected by the policyholder in the payroll statement for Social Insurance Fund funds and the actual data identified during the verification of primary accounting and other documents, as well as entries in accounting registers;
Links to primary accounting documents (indicating, if necessary, accounting entries in the accounts and the procedure for reflecting the corresponding transactions in the accounting registers) and other evidence confirming the fact of the violation.
The corresponding calculations must be included in the act or in the annexes to it. Homogeneous violations can be grouped into tables, which, depending on the amount of information presented in them, are included in the text of the act or are given in appendices. If there are attachments in the descriptive part of the act, references are made to the attached materials indicating that they are an integral part of the act.
Please note: the report should not contain subjective assumptions of the inspectors that are not based on sufficient evidence.
The final part of the act (conclusion) must contain the following data (if they are established during the inspection):
Information on the compliance of the established professional risk class with the main type of economic activity;
Information about the arrears in insurance premiums identified as a result of the audit (of which as a result of the insured understating the taxable base for calculating insurance premiums to the Social Insurance Fund);
Excessive expenses incurred for insurance coverage due to the unreliability of the information provided by the policyholder;
Expenses for the payment of benefits for temporary disability in connection with an industrial accident or occupational disease, incurred by the insured in violation of the requirements of laws or other regulatory legal acts or not supported by documents in the prescribed manner;
Expenses for financing preventive measures to reduce industrial injuries and occupational diseases of workers, for financing in-depth medical examinations of workers engaged in work with harmful and (or) dangerous production factors, made in the absence of a decision of the Social Insurance Fund department or in violation of such a decision, as well as not confirmed by documents on the intended use of funds in accordance with the data of accounting registers;
Information on the amounts of insurance premiums overpaid by the policyholder;
Information on additional accrued insurance premiums;
Facts of delay of insurance payments on time;
Calculation of penalties accrued for arrears of insurance premiums (monthly), taking into account the expenses incurred by the policyholder on account of the Social Insurance Fund, excess contributions paid by the policyholder and the debt of the Social Insurance Fund branch to the policyholder;
Facts of violations of the procedure for payment of insurance premiums identified by the inspection, for the commission of which penalties should be applied to policyholders.
Attached to the inspection report:
A copy of the decision of the head of the FSS department to conduct an inspection;
Appendices to the act (except for cases when all information and calculations are given in the text of the act).
Applications must be signed by the inspectors, as well as by the head of the organization being inspected (separate division).
If there are objections or comments to the act, the officials of the organization signing it make a reservation about this before their signature and submit written objections or comments, which are attached to the inspection materials and are an integral part of them.
If the head of the inspected organization refuses to sign the act, the inspector makes an entry on the last page of the act: “Refused to sign the act,” certified by the signature of the specified person.
The signed act is handed over to the head of the organization (or the head of a separate unit), about which on the last page of the copy of the act remaining in storage at the FSS office, the entry “I received a copy of the act with attachments on __ sheets” signed by the head of the organization (separate unit) who received the act , indicating his last name and initials, as well as the date of delivery of the act.
If the head of the organization evades receiving the act (for example, does not come to the FSS office or refuses to sign a notification of delivery from the postman), on the last page of the act the entry “Avoided from receiving this act” is made, certified by the signature of the inspector indicating the corresponding date. In this case, the certificate is sent to the policyholder by registered mail or transmitted in another way indicating the date of its receipt. Documents confirming the fact of mailing or another method of transferring the act to the policyholder (his representative) are attached to the copy of the act remaining in the storage of the Social Insurance Fund. When the act is sent by registered mail, the date of its delivery is considered to be the sixth day from the date of its dispatch.
How to challenge an inspection report
The policyholder has the right, in case of disagreement with the facts set out in the act, as well as with the conclusions and proposals of the inspectors, within 15 working days from the date of receipt of the act, to submit to the appropriate department of the Social Insurance Fund a written explanation of the reasons for the refusal to sign the act or objections to the act as a whole or to its individual provisions . In this case, the policyholder has the right to attach to a written explanation (objection) or, within the above-mentioned period, transfer to the Social Insurance Fund documents or their certified copies confirming the validity of the objections or the reasons for not signing the act.
Within 10 days after the expiration of the period for appealing the inspection report, the head (deputy head) of the FSS department makes a decision based on the results of consideration of the act and other inspection materials.
The inspection materials are reviewed in the presence of officials of the organization. The FSS shall duly notify the policyholder in advance of the time and place of consideration of the inspection materials. At the same time, the failure of the insured, duly notified of the time and place of consideration of the inspection materials, is not an obstacle to the consideration of the inspection materials, unless the participation of this insured is recognized by the head (deputy head) of the FSS department as mandatory for the consideration of these materials.
In case of failure of officials to appear, the inspection materials and objections, explanations, and other documents submitted by the policyholder are considered in their absence. Based on the results of reviewing the inspection materials, a protocol is drawn up.
Let us note that objections to the inspection report are precisely the right of the employer; no one obliges him to file an objection, even if he does not agree with the inspectors’ conclusions. The employer’s failure to use his right to submit objections to the inspection report to the Social Insurance Fund does not deprive him of the right to go to court to protect his legal rights and interests and does not indicate his agreement with the accruals under the report.
While stipulating the legality of filing objections to the inspection report, the legislation does not establish a template that the employer could use, except for mentioning that such paper must be in written form. The employer may express disagreement with the facts stated in the inspection report, as well as with the conclusions and proposals of the inspectors. As arguments, it will be necessary to cite, first of all, legal norms, clearly and clearly indicating on what grounds you do not agree with the auditors’ comments.
Approximate sample
To branch N ____ State Institution Moscow
regional branch of the FSS of the Russian Federation
from__________________________,
(name of company)
reg. N _____________________,
Taxpayer Identification Number ___________________________,
address: ______________________
OBJECTIONS
on the certificate of inspection of the insured according to mandatory
social accident insurance
at work and occupational diseases
Moscow date _______
"___" ____________ ____, the chief specialist ________________ (full name) drew up an act N ____ establishing the fact of violation of the legislation on compulsory social insurance against industrial accidents and occupational diseases.
According to the act, incomplete submission of information necessary for registration in the compulsory social insurance system for the third quarter of 2012 was revealed.
According to the act, it was proposed to collect a fine from our organization for the specified violation in the amount of 20% of the amounts due for the reporting period of insurance contributions to the Social Insurance Fund (___________ rubles).
The specified act was received by our organization "___" __________ 2012.
However, contrary to the rules established by law for summing up the results of the audit, the act handed to the general director did not contain all the necessary annexes that would allow our organization to determine what constituted the incomplete submission of information necessary for accounting in the compulsory social insurance system for the third quarter of 2012.
In connection with the above, I ask you to draw up a report based on the results of the inspection properly and provide us with the missing attachments.
Supervisor _______________
(signature)
In the introductory part of the document it is advisable to indicate:
Name of the organization, individual entrepreneur (full full name);
Location address;
Name of the inspectorate to which objections are submitted;
Last name, initials and position of the inspector who conducted the inspection;
Start and end dates of the audit;
Date of submission of objections.
The main part indicates the conclusions of the controllers with which you do not agree. Additionally, it is quite possible to indicate the provisions of the inspection report with which you agree, especially if these provisions in some way confirm your position.
Be sure to indicate which inspection report the objection is being drawn up, indicating the date and number of this document. The wording could be as follows:
"In the period from ____ to _____, the territorial division... of the Social Insurance Fund conducted an on-site inspection, as a result of which act N ___ dated ____________ was drawn up."
Next, it makes sense to indicate what exactly the employer objects to, because this may not be the conclusion of the inspectors as a whole, but only part of the FSS claims. For a clearer understanding of what exactly the person being inspected does not agree with, you can even quote the wording from the inspection report. You can write the following phrase:
“When reading the inspection report, the employer established a number of conclusions that did not correspond to the facts of economic activity for the period under review. In particular:...”.
And only after this can we begin to list the norms and state our position regarding the correct interpretation of what is happening.
When deciding whether to file an objection, you should evaluate the information specified in the act. If the identified errors are far-fetched or based on some erroneous interpretation of the rules, then, of course, it is necessary to file objections. If the errors revealed by the inspection are essentially fair and you do not have any strong arguments against the inspectors’ conclusions, then it is worth looking for procedural violations committed by the inspectors during the inspection and drawing up the report (timing of the inspection, sending requests for the submission of documents, etc.).
Provide evidence in the form of collections of copies of primary or other documents on controversial issues. Indicate all references to legal acts in parentheses after the arguments. It is appropriate to refer to judicial practice. There are some rules here too. If conclusions that are important for you are in acts of higher courts (Constitutional, Supreme Arbitration or Supreme), then, of course, indicate them first. If not, choose those rulings of the federal arbitration courts that, in circumstances, are as similar as possible to your situation.
Bibliography
1. Compensation from the Social Insurance Fund. When extra documents may be required // General Ledger. 2012. N 8.
2. Mingazova E.I. Generalization of judicial practice in considering cases involving the Social Insurance Fund for 2007 - 2010 // Arbitration disputes. 2010. N 4.
Until 2017, control over the fulfillment of the obligations of policyholders was fully vested in the insurance authorities. However, due to the fact that from January 1, the administration of payment of all insurance premiums, with the exception of benefits for accidents and occupational diseases, is carried out by employees of the Federal Tax Service, the responsibilities for conducting inspections have been distributed.
Starting from 2017, the Social Insurance Fund has the right to conduct desk and on-site inspections of insurance premiums on all grounds only for previous periods, that is, until December 31, 2016. As for the calculation and payment of contributions in 2017, the fund will check them only in terms of contributions for injuries. Inspections can be scheduled and unscheduled, as well as desk and on-site. When conducting a scheduled inspection, FSS employees approve in advance the list of companies whose activities are subject to inspection in the coming year. The FSS inspection plan for 2017 was approved at the end of last year. If we talk about inspections carried out by the Pension Fund, then since 2017, the Pension Fund of Russia has only personalized accounting under its control.
However, in the near future, audits of previous periods will be carried out, and accordingly, this will be done by the funds. If violations are detected, all data about this must be transferred to the Federal Tax Service inspection by the FSS and the Pension Fund.
Desk audits involve reconciling the indicators of all reports submitted to the funds. The duration of this form of control cannot exceed three months. The main purpose of the desk audit is to compare the premiums accrued in the reports and the amounts transferred by the policyholder.
Of course, to a greater extent, every policyholder is frightened by on-site inspections by insurance officials, which, by definition, must be carried out on company premises.
Companies and entrepreneurs whose activities include:
- Discrepancies in reporting were identified;
- There is arrears in contributions;
- If the company is one of the largest taxpayers in the country.
The subject of inspection by the FSS authorities is control over the correctness of calculations of insurance premiums and compliance with deadlines for transferring payments.
The policyholder should remember that before starting the inspection, fund employees must ask for a document regulating this procedure.
FSS check: what documents to prepare 2017
If a company is undergoing an inspection by the Social Insurance Fund, in most cases the inspectors have a list of required documents. However, there is a certain kit that may be needed during FSS control activities in any case. These include documents such as:
- Constituent documents of the organization (Charter and others);
- Licenses, if the company conducts activities that require them;
- A document confirming the appointment to the position of manager and chief accountant of the company;
- Accounting policy;
- Reporting to insurance funds for the audited periods;
- Registers and primary documentation on the basis of which reports to the funds were compiled;
- Balance sheets for the insured's accounts.
In some cases, this list may be supplemented by employment contracts and internal, collective documents of the company. This can happen if they contain provisions on specific compensation conditions.
All copies of documents that are provided to the inspector from the funds must be certified by a seal and signature of the head of the company.
FSS employees must document the result of the inspection in the form of a report. This document will disclose information about violations, if any, or the absence of them. The legislation allows up to 10 days for drawing up an act, depending on the complexity of the document.
If violations are found during the inspection, the possibility of bringing the policyholder to justice is determined by the head of the territorial department of social insurance.
In the event of an additional accrual based on the results of an audit of the amount of debt in favor of an extra-budgetary fund, these funds are subject to voluntary payment or collection in an indisputable manner from the accounts of the policyholder.
Reflection in accounting of additional assessments of contributions based on the results of the audit
If, during an audit, the insurance authorities discovered an underpayment of contributions to extra-budgetary funds, this amount should be added to the accounts. The accrual according to the FSS inspection report can be made as follows:
Dt 91-2 “Other expenses” Kr 69 “Calculations for social insurance”.
If, based on the results of an audit, a fine is established against the company, it should be reflected in the accounting records by recording:
Dt 99 “Profits and losses” Kr 69 “Calculations for social insurance”.