N.G. Bugaeva,
senior expert in accounting and taxation
Refund of insurance premiums overpaid by an entrepreneur for 2016
If an individual entrepreneur overpaid pension contributions for himself in 2016 (fixed based on the minimum wage or calculated as 1% of the amount of income for the year exceeding 300 thousand rubles), then now he can return the amount of overpayment. To do this, the entrepreneur must submit an application for the return of overpaid contributions in the form 23-PFR Appendix No. 3 to the Resolution of the Board of the Pension Fund of December 22, 2015 No. 511p to your Pension Fund branch. The Fund’s specialists must make a decision on the refund within 10 working days, and the next day after the decision is made, transfer it to the tax authorities. Based on this decision, the tax authority will return the money And part 1, 4 tbsp. 21 of the Law of July 3, 2016 No. 250-FZ. The only question that remains is when.
The difficulty lies in the fact that individual entrepreneurs were not required to submit any reports to the Pension Fund on contributions for themselves and did not submit them. Employees of the Fund checked the correctness of calculation of contributions based on information about the income of individual entrepreneurs, which was transferred to them by the tax authorities (from the submitted tax returns of entrepreneurs). According to Law No. 212-FZ, this data had to be transferred to the Pension Fund no later than June 15 of the year following the expiration m part 9 art. 14 of Law No. 212-FZ of July 24, 2009 (as amended, valid until January 1, 2017). Of course, perhaps this year the tax authorities will send the relevant information to the Pension Fund offices faster. Or maybe not. But in the absence of income information, the Fund cannot check whether the individual entrepreneur has overpaid. Thus, the entrepreneur must be prepared for the fact that the refund process may take a long time.
Since 2017, the administration of insurance premiums has become the responsibility of the tax authority. This means changing the procedure for crediting and returning insurance premiums. Those insurance premiums that were paid before 2017 must be claimed from the funds, and in relation to amounts administered by the tax authority, you must contact the Federal Tax Service, and new forms of documents are used, which were adopted by order of the Federal Tax Service of Russia dated February 14, 2017 No. MMV- 7-8/182@ .
When the unified social tax was cancelled, many companies faced a situation where it was quite difficult to return insurance premiums. The situation is similar at the present time. But there is a return mechanism. In this regard, we propose the following algorithm of actions:
1. Look for what period the contributions were paid.
This must be done in order to understand where to write an application for a refund of insurance premiums.
For a refund of the overpayment, please contact (letter of the Ministry of Finance dated 06/09/2017 No. 03-15-05/36284):
- for contributions to VNiM - to the FSS with an application in form 23-FSS of the Russian Federation;
- for contributions to compulsory health insurance and compulsory medical insurance - to the Pension Fund of the Russian Federation with an application in the recommended form.
If the overpayment arose due to an error in the calculation of contributions, simultaneously with the application, submit a “clarification” to the fund (Article 23 of Law No. 250-FZ).
The amount of overpaid insurance premiums is subject to offset against the corresponding budget of the state extra-budgetary fund of the Russian Federation, to which this amount was credited, against the payer's upcoming payments for this contribution, debt for the corresponding penalties and fines for tax offenses, or the return of insurance premiums to the payer.
The amount of overpaid tax is subject to offset against the taxpayer's upcoming payments for this or other taxes, repayment of arrears for other taxes, arrears of penalties and fines for tax offenses, or refund to the taxpayer at the taxpayer's location.
GOOD TO KNOW
The PFR and FSS bodies retain the following functions:
For accepting payments for insurance premiums for the periods 2010–2016 (that is, annual calculations for 2016 are submitted to the Pension Fund and the Social Insurance Fund);
To carry out control measures on insurance premiums for the periods 2010–2016;
On making decisions on the return of overpaid (collected) insurance premiums for 2010–2016.
2. Write an application for a refund of insurance premiums.
3. Wait for the decision on the refund of insurance premiums.
For reporting (calculation) periods expired before January 1, 2017, the decision is made by the relevant bodies of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation within 10 working days from the date of receipt of the policyholder’s application for the return of overpaid (collected) amounts of insurance premiums, penalties and fines (letter of the Ministry of Finance of Russia dated 06/09/2017 No. 03-15-05/36284).
The tax authority is obliged to inform the taxpayer about each fact of excessive payment of tax that has become known to the tax authority and the amount of overpaid tax within 10 days from the date of discovery of such a fact.
If facts are discovered indicating a possible excessive payment of tax, at the proposal of the tax authority or taxpayer, a joint reconciliation of calculations for taxes, fees, insurance premiums, penalties and fines can be carried out (Article 78 of the Tax Code of the Russian Federation).
GOOD TO KNOW
The amount of overpaid insurance premiums is subject to offset against the appropriate fund. That is, overpayment of “medical” contributions is not allowed to be offset against arrears of pension contributions. The overpayment is returned only after the existing debt has been repaid for the corresponding penalties and fines. If overpaid pension contributions are reflected in personalized reporting and posted to personal accounts, the tax authorities will not return the overpayment.
Offset of insurance premiums
Overpayments for periods starting from 2017 can be offset only by type of contribution (clause 1.1 of Article 78 of the Tax Code of the Russian Federation):
- for pension contributions - against upcoming payments of pension contributions;
- for medical contributions - against upcoming payments for medical contributions;
- for contributions to VNiM - against upcoming payments for contributions to VNiM.
It is not possible to offset some contributions against others.
To offset the overpayment, you must contact the Federal Tax Service in the same manner as for tax offset.
To apply for credit, you must submit an application to your territorial tax office. A credit or refund of the amount of overpaid tax is carried out by the tax authority at the place of registration of the taxpayer.
An application for offset (refund) can be submitted:
1) personally. This can be done by the head or representative of the organization by proxy;
2) by mail in a valuable letter with a list of the contents;
3) in electronic form via telecommunication channels - with an enhanced qualified electronic signature;
4) through the taxpayer’s personal account.
In the absence of the specified arrears and (or) debt, the offset of the amount of overpaid tax against the taxpayer's upcoming payments for this or other taxes is carried out on the basis of a written application (application submitted in electronic form with an enhanced qualified electronic signature via telecommunication channels or submitted through a personal account taxpayer) taxpayer by decision of the tax authority (letter of the Ministry of Finance of Russia dated June 17, 2016 No. 03-02-08/35409).
An application for offset or refund of the amount of overpaid tax can be submitted within 3 years from the date of payment of the specified amount, unless otherwise provided by the legislation of the Russian Federation on taxes and fees.
GOOD TO KNOW
Insurance premiums that an organization must pay to the budget (except for contributions for injuries) can be transferred for it by a third party (new clause 9 of Article 45 of the Tax Code of the Russian Federation). This also applies to payment of contributions for periods starting before 2017. Just like with taxes, insurance premiums paid by a third party are not refundable.
Documenting
Documentation of the application for refund or credit will depend on the period for which contributions are subject to credit or refund.
Example.
The company discovered in 2017 that it had paid insurance premiums for December 2016 twice in 2017.
In this case, we write an application to the FSS using the old form.
How can I return the excess when paying insurance premiums from January 1, 2019, and is it possible to offset this overpayment against upcoming payments?
Attention! Especially for accountants, we have prepared reference books and documents that will help you fill out the DAM correctly and submit it to the tax office in a timely manner:
You can also fill out the RSV online in the BukhSoft program. She will do this in 3 clicks, on an up-to-date form, taking into account all changes in the law. The program will fill out the calculation automatically. Before sending to the tax office, the form will be tested by all Federal Tax Service verification programs. Try it for free:
Fill out RSV online
Due to the fact that the authority to manage insurance premiums has transferred from extra-budgetary funds to the Tax Service, many accountants have a question - how to return excess payments when paying insurance premiums from January 1, 2019 and is it possible to offset this overpayment against upcoming payments? Of course, if there is a surplus, you should not hesitate and offset or return it as quickly as possible, but situations are different. Let's talk about this in more detail.
Can't be credited, can't be returned
From January 1, 2019, policyholders, as before, have the right to a refund of overpaid insurance premiums. The return of overpayments is carried out by the Federal Tax Service of the Russian Federation, and not by the pension fund and Social Insurance. In general, the procedure for returning funds in case of overpayment of contributions is similar to that for taxes, with one important condition enshrined in paragraph 6.1 of Article 78 of the Tax Code of the Russian Federation. If excess contributions to the Pension Fund were reflected in personalized reporting information, and pensioners distributed them to personal accounts, then the Tax Service will not have the opportunity to return such overpayments.
Decisions on the offset of overpayments on insurance premiums are made by tax authorities, which means that the application should be submitted to the Federal Tax Service of the Russian Federation in the form valid for the return or offset of excess taxes, fines and penalties (Article 78 of the Tax Code of the Russian Federation).
Please note that if an error was made in the payment orders when paying insurance premiums, you do not need to submit clarifying information to the funds. You will have to return the payment according to the scheme described above, through the tax authorities and, if necessary, transfer the funds again.
What about “injury” contributions?
Since contributions “for injuries”, as before, are under the jurisdiction of the Federal Social Insurance Fund of the Russian Federation, Social Insurance will also be responsible for their return, in connection with which Federal Law No. 125-FZ of July 24, 1998 uses Article 26.12. It describes the procedure for offset or return of surplus.
By law, the fund has 10 working days to notify the policyholder in writing or electronically about the overpayment; of course, you can submit your own application before this period.
Please note that by order of the FSS of the Russian Federation dated November 17, 2016 No. 457, an application form for the return and offset of insurance premiums “for injuries” was approved (Appendix 2) - Form 22 - FSS of the Russian Federation.
If any doubts arise regarding the existence of an overpayment, a cross-reconciliation of insurance premiums for injuries is carried out and a report is drawn up in Form 21-FSS of the Russian Federation.
The return of excess to the policyholder is made within a month from the moment of notification by the fund or self-submission of the application. If the period for returning funds exceeds one month, Social Insurance will have to pay, in addition to returning the funds themselves, interest at the Central Bank refinancing rate of 1/300.
Take into account overpayment between different types of contributions
Previously, there was a procedure under which it was possible to count overpayments between different insurance premiums. Starting from 2017, this cannot be done, that is, the overpayment will be offset only against the type of contribution, its penalties and fines, for which, in fact, it was incurred, such requirements are imposed by paragraph 1.1 of Article 78 of the Tax Code of the Russian Federation. This rule also applies in 2019.
The Russian Ministry of Finance explained that in order to return the amounts of overpaid insurance contributions for compulsory pension insurance for billing periods that expired before January 1, 2017, you should write an application to the Pension Fund of Russia ().
As noted at one of the webinars by the actual state adviser of the Russian Federation, 3rd class of the Ministry of Finance of Russia Lyubov Kotova, before submitting the first calculation of insurance premiums to the tax authority, organizations should have reconciled settlements with insurance funds. This step will help avoid arrears in 2017.
Let us recall that the decision to return the amounts of overpaid (collected) insurance premiums, penalties and fines for reporting (calculation) periods expired before January 1, 2017 is made by the relevant bodies of the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of Russia (Clause 1 of Article 21 of the Federal Law dated 3 July 2016 No. 250-FZ "On amendments to certain legislative acts of the Russian Federation and the recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of the Federal Law "On amendments to parts one and two of the Tax Code of the Russian Federation Federation in connection with the transfer to tax authorities of powers to administer insurance premiums for compulsory pension, social and health insurance ").
ONLINE SEMINAR
Insurance premiums in 2017. The procedure for calculation and payment, as well as submission of reports to state extra-budgetary funds.
We add that starting from January 1, 2017, the amount of overpaid insurance premiums is subject to offset against the relevant budget of the state extra-budgetary fund of the Russian Federation, to which this amount was credited, against the payer's upcoming payments for this contribution, debts for the corresponding penalties and fines for tax offenses or return to the payer of insurance premiums in the manner prescribed by the Tax Code of the Russian Federation ().
At the same time, the refund of the amount of overpaid insurance premiums for compulsory pension insurance is not made if, according to the territorial management body of the Pension Fund of the Russian Federation, information about the amount of overpaid insurance premiums is presented by the payer of insurance premiums as part of individual (personalized) accounting information and is recorded on the individual personal accounts of the insured persons in accordance with the legislation of the Russian Federation on individual (personalized) registration in the compulsory pension insurance system ().
From 2017, tax authorities will administer insurance premiums. Corresponding changes have already been made to the Tax Code of the Russian Federation and the legislation on insurance premiums.
As 2016 draws to a close, questions about transitional provisions are increasingly being raised. Where to submit reports on insurance premiums for 2016? Where should insurance premiums be paid after January 1, 2017, if they were accrued for 2016? In what forms and where should updated reports be submitted? How to return overpayment of insurance premiums for 2016? The answers to these and other questions related to the transition period for transferring the administration of insurance premiums to tax authorities are in the proposed material.
Federal Law No. 212-FZ ceases to be in force on December 31, 2016, and tax authorities will administer insurance premiums. On January 1, 2017, federal laws No. 243-FZ and 250-FZ come into force, which introduce appropriate amendments to the legislation on compulsory pension, social and medical insurance, and also introduce a new chapter. 34 “Insurance contributions” in the Tax Code of the Russian Federation.
In this case, under the words "administration of tax authorities" includes the following:
- the procedure for calculating and paying insurance premiums will be regulated by the norms of the Tax Code of the Russian Federation;
- functions of monitoring and ensuring the fulfillment of the obligation to pay insurance premiums are transferred to the tax authority;
- the procedure for conducting inspections - desk and field - will also be regulated by the norms of the Tax Code of the Russian Federation;
- The Federal Tax Service will approve the forms (the procedure for filling them out, formats) for reporting and other documents on insurance premiums;
- The Federal Tax Service and the Ministry of Finance will provide clarification on issues of calculation and payment of insurance premiums. Let us note that in 2016 and earlier, explanations on issues of calculation and payment of insurance premiums were given by representatives of the Ministry of Labor; their opinion often differed from the position presented in the letters of the Ministry of Finance.
- insurance contributions for compulsory pension insurance;
- insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
- insurance premiums for compulsory health insurance.
Currently, the preparatory work for transferring the administration of insurance premiums to tax authorities is being completed: the necessary data is transferred from the Pension Fund and the Social Insurance Fund to the tax authorities, new reporting forms have been developed and approved. Before February 1, 2017, the Pension Fund is obliged to transfer to the tax authorities data on separate divisions of organizations that are vested with the authority to accrue payments and other remuneration in favor of individuals, as of January 1, 2017.
Calculation of insurance premiums
Since the cut-off date in this case is January 1, 2017, a simple rule applies when calculating insurance premiums: for 2016, including December 2016, insurance premiums are calculated according to the rules established by Federal Law No. 212-FZ. This means that for December 2016, wages and other payments to employees are calculated according to the same rules that were in effect throughout 2016.Starting with the calculation of wages and other payments to employees for January 2017, you must be guided by the standards established by Chapter. 34 Tax Code of the Russian Federation.
Payment of insurance premiums
Payment of insurance premiums up to December 31, 2016 inclusive is made to the Pension Fund of the Russian Federation and the Social Insurance Fund using the KBK codes in force in 2016. This means that all payments for insurance premiums, including payments for December 2016, actually made in 2016, must be made using KBK codes valid for the entire year 2016.From January 1, 2017, payment of insurance premiums is made in separate payment orders for each type of insurance to the Federal Tax Service for new KBK codes opened to the tax authority, which will be communicated by the Ministry of Finance. That is, from January 1, 2017, all insurance premiums, including insurance premiums for December 2016, if the actual payment is made in 2017, are paid only to the tax authority using the new KBK codes.
As for the timing of payment of insurance premiums, from January 1, 2017 they will not change: the amount of insurance premiums calculated for payment for a calendar month must be paid no later than the 15th day of the next calendar month (clause 3 of Article 431 of the Tax Code of the Russian Federation) .
Please note that insurance premiums from NS and PP are paid in 2017 to the Social Insurance Fund according to the same rules that were in force in 2016: no later than the 15th day of the calendar month following the calendar month for which insurance premiums are calculated.
Reporting on insurance premiums
Reporting on insurance premiums during the transition period is presented according to the same rules by which insurance premiums are calculated:- for 2016, reporting is submitted to the Pension Fund and the Social Insurance Fund within the same deadlines, according to the same rules and forms that were in force in 2016;
- starting with the report for the 1st quarter of 2017, reporting is submitted to the Federal Tax Service according to the rules established by Chapter. 34 Tax Code of the Russian Federation.
| Types of insurance premiums | Reporting for 2016 | Reporting starting from the first quarter of 2017 | |
| To the Pension Fund | In the FSS | To the Federal Tax Service | |
| Insurance contributions for compulsory pension insurance | Form RSV-1, approved by Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p | - | Calculation of insurance premiums, approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/551@ |
| Insurance premiums for compulsory health insurance | - | ||
| Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity | - | Form 4-FSS, approved by Order of the FSS of the Russian Federation dated February 26, 2015 No. 59 | |
Let’s talk separately about reporting on insurance premiums from NS and PZ. Since they remain under the jurisdiction of the FSS, Order of the FSS of the Russian Federation dated September 26, 2016 No. 381 approved a new form 4-FSS, in which it will be necessary to provide data only on the amounts of insurance premiums for insurance against accidents and occupational diseases. You will need to report using this form starting
from the first quarter of 2017.
In addition, in 2017, as in 2016, it will be necessary to submit a monthly report to the Pension Fund of Russia in the SZV-M form. Also, starting from 2017, a new reporting form has been introduced to the Pension Fund of Russia, which is submitted once a year - information on the insurance period. This form has not yet been approved; it will need to be submitted for the first time no later than March 1, 2018 for 2017.
In the first reading, draft federal law No. 1072874-6 “On amendments to the Federal Law “On individual (personalized) accounting in the compulsory pension insurance system” and certain legislative acts of the Russian Federation” was adopted, which provides for the monthly submission of personalized accounting information.
To help insurance premium payers, we will provide deadlines for reporting in 2017:
- the RSV-1 form is submitted for 2016 to the Pension Fund no later than February 15, 2017 - on paper, no later than February 20, 2017 - in the form of an electronic document;
- Form 4-FSS, approved by Order of the FSS of the Russian Federation No. 59, is submitted for 2016 to the FSS no later than January 20, 2017 - on paper, no later than January 25, 2017 - in the form of an electronic document;
- calculations for insurance premiums are submitted quarterly to the Federal Tax Service, starting with reporting for the first quarter of 2017, no later than the 30th day of the month following the settlement (reporting) period (Article 431 of the Tax Code of the Russian Federation) - no later than May 2, 2017 (April 30 - Sunday), no later than July 31, 2017 (July 30 - Sunday), no later than October 30, 2017 and no later than January 30, 2018;
- Form 4-FSS, approved by Order of the FSS of the Russian Federation No. 381, is submitted to the FSS, starting with reporting for the first quarter of 2017, quarterly, no later than the 20th day of the month following the reporting period - on paper, no later than the 25th day of the month following the reporting period - in the form of an electronic document (Article 24 of Federal Law No. 125-FZ);
- form SZV-M, approved by the Resolution of the Board of the Pension Fund of 02/01/2016 No. 83p, is submitted to the Pension Fund on a monthly basis no later than the 15th day of the month following the reporting period - month (clause 2.2 of Article 11 of the Federal Law of 01.04.1996 No. 27- Federal Law).
For organizations that operate in the regions participating in the FSS pilot project, and today these are 20 constituent entities of the Russian Federation, we note that they fill out the same reporting, but indicate payout sign:
— "1"— direct payments of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity by the territorial body of the Social Insurance Fund to the insured person;
— "2"— offset payment system.
It was initially planned that the pilot project would end in 2016 and from 2017 all regions would switch to direct payments of benefits for temporary disability and maternity. A draft document has been published on the official website www.regulation.gov.ru, which amends the Decree of the Government of the Russian Federation dated April 21, 2011 No. 294, regulating the procedure for conducting the FSS pilot project. It is proposed to extend the pilot project until December 31, 2019 and switch to direct payments of insurance compensation starting in 2020. At the same time, in 2017, 2018 and 2019 the number of regions participating in this project will increase. For example, from July 1, 2017, 13 constituent entities of the Russian Federation should join it at once.
Monitoring the correctness of calculation and payment of insurance premiums
Who and how will control the correctness of calculation and payment of insurance premiums for the periods before January 1, 2017 and from 2017? Let's try to figure it out.Control over the correctness of calculation, completeness and timeliness of payment (transfer) of insurance contributions to state extra-budgetary funds payable for reporting (settlement) periods expired before January 1, 2017 is carried out by the relevant bodies of the Pension Fund of the Russian Federation and the Social Insurance Fund in the manner in force in 2016. Thus, the Pension Fund of the Russian Federation and the Social Insurance Fund conduct desk and on-site inspections of calculations, including updated ones, for insurance premiums (forms RSV-1 and 4-FSS) for 2016 and earlier, send decisions to the policyholder based on the results of these inspections and consider complaints from policyholders about the acts inspections, complaints about actions (inaction) of officials.
Starting from the reporting periods of 2017, control over the correct calculation and payment of insurance premiums is carried out by the Federal Tax Service, that is, desk and on-site inspections will be carried out according to the rules established by the Tax Code of the Russian Federation.
At the same time, the Social Insurance Fund retains the authority to administer the costs of paying insurance coverage for temporary disability and maternity (VNiM). Checks of these expenses declared by the policyholder in the calculation of insurance premiums submitted to the tax authority will be carried out by the territorial body of the Social Insurance Fund in the manner established by Federal Law No. 125-FZ, based on information received from the tax authority to the Social Insurance Fund (Information of the Social Insurance Fund of the Russian Federation dated August 24. 2016).
Interdepartmental exchange of information between the Social Insurance Fund and the tax authority, including regarding the income, expenses, and test results declared by the policyholder, will be carried out in accordance with the Procedure for interaction between the branches of the Social Insurance Fund of the Russian Federation and the departments of the Federal Tax Service for the constituent entities of the Russian Federation, approved by the heads of the Federal Tax Service RF and FSS RF 07/22/2016 No. MMV-23-1 /11@/02‑11‑10/ 06-3098P.
Taking into account the changes and additions made, the FSS retained the authority to administer the costs of paying insurance coverage for VNiM, including the right to carry out:
- desk checks of the correctness and validity of the insured's expenses for the payment of insurance coverage when considering the insured's request for the allocation of the necessary funds for the payment of insurance coverage;
- desk audits of the policyholder's expenses for the payment of insurance coverage, reflected in the calculation of insurance premiums submitted to the tax authorities;
- on-site inspections of the correctness of the policyholder's expenses for the payment of insurance coverage simultaneously with on-site inspections conducted by the tax authority on the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums in accordance with the legislation of the Russian Federation on taxes and fees.
Let's talk separately about insurance premiums from NS and PZ. Since January 1, 2017, the FSS has been the administrator of income and expenses for compulsory social insurance against accidents at work and occupational diseases, and carries out administrative functions. Consequently, control over the correctness and timeliness of payment of this type of insurance premiums, ensuring the fulfillment of the obligation to pay insurance premiums, as well as the administration of expenses for the payment of insurance coverage for social insurance from NS and PZ will be carried out by the FSS in the manner prescribed by law.
Collection of arrears
It is clear that arrears in insurance premiums for periods starting from January 1, 2017 will be collected by the Federal Tax Service according to the rules established by the Tax Code of the Russian Federation.With regard to arrears of insurance premiums, corresponding penalties and fines in the Pension Fund of the Russian Federation and the Social Insurance Fund, formed as of January 1, 2017, as well as insurance premiums, penalties and fines additionally assessed by the bodies of the Pension Fund of the Russian Federation and the Social Insurance Fund based on the results of control measures carried out during the billing (reporting) periods, expired before January 1, 2017, for which there are decisions on bringing to liability (refusal to bring to liability) that have entered into force, it will also be collected by the tax authorities in the manner and within the time limits established by the Tax Code of the Russian Federation. The measure will be applied following the measure applied by the Pension Fund and the Social Insurance Fund.
If the arrears transferred to the Pension Fund of the Russian Federation and the Social Insurance Fund for past periods can no longer be collected, then they will be considered hopeless for collection and will be written off by the tax authorities in the cases and in the manner established by Art. 59 of the Tax Code of the Russian Federation, as well as in the event of exclusion of a legal entity that has ceased its activities from the Unified State Register of Legal Entities by decision of the registering authority.
Accordingly, all data on arrears will be transferred to the Pension Fund and the Social Insurance Fund to the tax authorities. Primary documents confirming the validity of the accrual of these amounts, the timeliness and completeness of taking measures to collect them, will be submitted to the Pension Fund of the Russian Federation and the Social Insurance Fund at the request of the tax authorities.
Since the transfer of the administration of insurance premiums to the tax authorities is unlikely to be painless for insurance premium payers, it seems advisable to reconcile settlements with the Pension Fund of the Russian Federation and the Social Insurance Fund, following which an act is signed. This will help to avoid problems with the amounts of insurance premiums paid in the future.
Refund and credit of insurance premiums
Refunds and credits of insurance premiums that will be paid to the tax authorities after January 1, 2017 will be made by the Federal Tax Service. The corresponding application will need to be submitted to the tax authority.With regard to the return of amounts of overpaid (collected) insurance premiums, penalties and fines for reporting (calculation) periods expired before January 1, 2017, a decision on this is made by the relevant bodies of the Pension Fund of the Russian Federation and the Social Insurance Fund within 10 working days from the date of receipt of the written application (application , submitted in electronic form with an enhanced qualified electronic signature via telecommunication channels) of the policyholder for the return of overpaid (collected) amounts of insurance premiums, penalties and fines. In this case, the corresponding application will need to be submitted to the Pension Fund or the Social Insurance Fund.
A prerequisite is the absence of debt on insurance premiums for reporting (calculation) periods that expired before January 1, 2017.
The next day after the decision is made to return the amounts of overpaid (collected) insurance premiums, penalties and fines, the Pension Fund or Social Insurance Fund sends it to the appropriate tax authority. This means that the return or offset of insurance premiums for periods expired before January 1, 2017 will also be made by the tax authority, but by decision of the control authorities - the Pension Fund of Russia or the Social Insurance Fund.
From January 1, 2017, tax authorities will administer insurance premiums. New reporting forms have already been developed, and work is also underway to transfer data from the Pension Fund and the Social Insurance Fund to the Federal Tax Service.
Payers of insurance premiums need to go through this transition period as painlessly as possible, adhering to the following rules:
- from January 1, 2017, payment of insurance premiums is made in separate payment orders for each type of insurance to the Federal Tax Service for new KBK codes, which will be communicated by the Ministry of Finance;
- for 2016, reporting is submitted to the Pension Fund and the Social Insurance Fund within the same deadlines, according to the same rules and forms that were in force in 2016;
- starting with the report for the 1st quarter of 2017, reporting is submitted to the Federal Tax Service according to the rules established by Chapter. 34 Tax Code of the Russian Federation.
Federal Law of July 3, 2016 No. 243-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation in connection with the transfer to tax authorities of the authority to administer insurance contributions for compulsory pension, social and health insurance.”
Federal Law of July 3, 2016 No. 250-FZ “On Amendments to Certain Legislative Acts of the Russian Federation and Recognition of Invalidity of Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation in Connection with the Adoption of the Federal Law “On Amendments to Parts One and Two of the Tax Code” Code of the Russian Federation in connection with the transfer to tax authorities of powers to administer insurance premiums for compulsory pension, social and medical insurance.”
Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases.”