Order of the Federal Social Insurance Fund of the Russian Federation dated November 17, 2016 N 457 On approval of document forms used when offsetting or returning amounts of overpaid (collected) insurance contributions for compulsory social security

Sample application for reconciliation of payments with the Social Insurance Fund

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

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

In general, maternity leave is granted from the 30th week of pregnancy, its duration is 140 calendar days.

Below is the calculation of insurance premiums for the 2nd quarter of 2019: a sample filling for an organization on the general taxation system.

Construction of houses in Pereslavl-Zalessky.

huge lake
pine forests
hunting and fishing
1.5 hours from Moscow

Reconciliation with the Pension Fund of Russia

To return the accrual, reconciliations with the fund are always required.
To do this, the head of the organization is recommended to contact the insurance premium administrator working at the Pension Fund, then the presence of arrears and the imposition of fines will be excluded. This reconciliation by the administrator is necessary for high-quality preparation of a report on the results of the year and mutual settlements with the Pension Fund. Payments are verified with the data of the Pension Fund in order to generate annual financial statements. This condition is a mandatory requirement for mutual settlements with him.

Before reconciling the contribution of the overpaid amount to the Pension Fund and the fund details, the insurer will need to request from this body either a certificate or information about the status of the settlement. Their difference lies in the fact that information about the status of the settlement includes a breakdown of incoming charges with a full breakdown of each contribution for a certain time period. The certificate and information about the account status contain information about the final indicators for calculations.

We are preparing an application to the Social Insurance Fund for reconciliation of calculations - sample

Recent changes in legislation are reflected in the Tax Code. Legal regulation of the procedure for accruals and payments under fund items.

The “Cessation of activities” field is filled in only if the organization’s activities are terminated due to liquidation or termination of activities as an individual entrepreneur.

For the 4-FSS report, the same rules apply for determining the type of submission of reports: for policyholders with an average number of up to 25 people, submission is provided on paper, for payers with 25 or more employees - exclusively in electronic form.

Penalty for reporting since 2012 5% of the amount of insurance premiums accrued for payment for the last three months of the reporting (calculation) period, for each full or partial month from the date established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles

Deadlines for provision in 2020

Reporting is compiled and provided quarterly. Different sections have different due dates. You can track them using the table:

Reporting period	Pages 1 and 2	Page 3
In 3 months	Until April 5	Until May 5
In 6 months	Until July 5	Until August 5
In 9 months	Until October 5	Until November 5
In 12 months	Until January 20	Until February 20

Reports are provided by all defense industry enterprises included in the list that execute government contracts:

with state customers of the State Defense Order (that is, they are the main state executors);
with the main performers (that is, they are the second-level performer);
with state defense contractors.

If an organization does not have government contracts, it still provides reports on the state defense order. But she doesn't have to fill out the form completely. Such an organization submits an information letter to the FAS about the absence of obligations under the State Defense Order. And also submits page 3 of the report within the established time frame.

How to request a reconciliation report with the Social Insurance Fund

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

The obligation to submit Form 4-FSS is established in clause 1 of Art. 24 of the Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance...”. All legal entities and individuals using the services of insured persons must submit a report, i.e. employees who are subject to social insurance.

The obligation to provide a completed report form to the Social Insurance Fund for the 3rd quarter of 2020 is enshrined in Law No. 125-FZ. According to legislative norms, all legal entities, individual entrepreneurs and private owners who employ the hired labor of insured citizens are required to report.

Volodenok Director's reception hours: Tuesday, from 09:00 to 12:00 at the address: st. B. Posadskaya, 10A, office. 133 (entrance from Malaya Monetnaya street).

Payments to the Social Insurance Fund from employee salaries and Social Insurance Fund from accidents must be transferred monthly by the 15th of the next month.

However, these innovations do not concern the procedure for offsetting overpayments of contributions to the Social Insurance Fund. Clause 1 of Article 26 of Federal Law No. 212-FZ of July 24, 2009 provides for the possibility of offsetting overpayment amounts against future deductions.

The report form was approved by FSS Order No. 381 dated September 26, 2016, and it has already been changed twice. The first time - from 01/01/2017 due to the transfer of administration rights for insurance coverage to the Federal Tax Service and the exclusion of calculations for temporary disability and maternity from reporting. And the second - from 06/07/2017 due to the new FSS Order No. 275. In 2020 and 2020, no changes were approved.

The Social Insurance Fund, by its Order No. 49, only approved the application form for offset of overpaid contributions. The procedure and methods for document execution have not been officially approved or developed.

The title page and tables No. 1, 2 and 5 remain mandatory. Table parts No. 1.1, 3 and 4 are filled out only if the relevant information is available, otherwise dashes are added.

When drawing up a report, you must follow important design rules:

When filling out the form by hand, use only black or blue ink.
Only one indicator is entered in each cell. If the required indicator is not available, a dash is added.
Electronic reporting is certified by an electronic signature.
Each page of the report should be numbered in the appropriate cell at the top of each sheet.

Contributions to the Social Insurance Fund

Starting from January 1, 2020, some changes are being made to the system for regulating relations with the Social Insurance Fund. Thus, the procedure and amount of contributions to be transferred by subjects of economic legal relations in favor of the Social Insurance Fund are regulated by the requirements of the Tax Code of the Russian Federation.

In 2020, similar provisions will be contained in Article 431 of the Tax Code of the Russian Federation.

To register and carry out this operation in 2020, form 22-FSS of the Russian Federation is used. You can download the form from the Social Insurance Fund resource or other official sources on the Internet, as well as using the website of the Consultant+ legal reference system.

Form 22-FSS of the Russian Federation https://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=208308&div=LAW&dst=100093%2C0&rnd=0.47485107763554435 approved by the Order of the Social Insurance Fund of the Russian Federation dated 02/17/2015 No. 49. When registering, you must fill out all the required details.

form form 22-FSS of the Russian Federation

If the FSS owes the policyholder

The average number of employees of the organization was 12 people. One of the employees is A.V. Kukushkin. - works in difficult conditions related to list 2, approved by Resolution of the USSR Cabinet of Ministers of January 26, 1991 No. 10.

When filling out the calculation of insurance premiums, you need to take into account the budget classification codes (KBK) for 2020.

The main difference from the previous form is the exclusion of sections on contributions for disability and maternity, which have been transferred to a single calculation of insurance premiums, which the Federal Tax Service now accepts from employers. Form 4-FSS has significantly decreased in volume; in fact, it retains only section II of the old form, devoted to contributions for injuries, which remained under the jurisdiction of the Fund.

In general, the rules for registration are practically no different from the preparation of other documents intended for submission to the tax service. It is allowed to submit the calculation in two versions: on paper or in electronic form.

As a gift for registration, we will send you our most popular book: “Calculation of average earnings from vacation pay to donor pay” from the “Glavbukh Magazine Library” series.

Taxes and business activities

on filling out state statistical observation forms

No. 21-zag (monthly) “Report on the sale of agricultural products” and No. 21-zag (annual) “Report on the sale of agricultural products”

I. General provisions

1.1. Forms of state statistical observations No. 21-zag (monthly) “Report on the sale of agricultural products” (hereinafter – form No. 21-zag (monthly)) and No. 21-zag (annual) “Report on the sale of agricultural products” (hereinafter – form No. 21-zag (annual)) are provided by legal entities and individual entrepreneurs at their location (place of registration) who are engaged in the production and sale of agricultural products.

1.2. Forms No. 21-zag (monthly) and No. 21-zag (annual) indicate the full name and legal location of the respondent according to registration data and the address of the place of implementation of his production activities.

1.3. The basis for filling out forms No. 21-zag (monthly) and No. 21-zag (annual) are receipts, warehouse receipts, simple and double warehouse receipts, invoices of enterprises and other primary accounting documents that were received by an enterprise or an individual -to the entrepreneur at the time of their preparation and confirm the sale of agricultural products of their own production.

1.4. Data on sales of agricultural products are filled in in whole numbers in the appropriate units of measurement: quantity - in centners; cost – in Russian rubles.

1.5. When filling out indicators in form No. 21-zag (monthly), all data is presented on an accrual basis from the beginning of the year, monthly according to a shortened list of indicators, and in form No. 21-zag (annual) once for the reporting year as a whole - according to the full list of indicators.

1.6. In lines of forms No. 21-zag (monthly) and No. 21-zag (annual), where there are no indicators, a dash is placed.

1.7. All indicators of forms No. 21-zag (monthly) and No. 21-zag (annual) must be interconnected, reliable and justified by documents that are drawn up in the manner prescribed by law.

1.8. Forms No. 21-zag (monthly) and No. 21-zag (annual) are signed by the head of the enterprise or the person who is responsible for the accuracy of the information provided.

II. Filling procedure

forms No. 21-zag (monthly) and No. 21-zag (annual)

2.1. Column 1 indicates the total volume of agricultural products and raw materials of own production in physical terms, sold through all sales channels (taking into account products that are left to processing enterprises for services for processing customer-supplied raw materials), at different prices and for all types of payments (cash, material assistance, barter, etc.). The total sales quantity does not include products transferred on tolling terms. The quantity of products sold in column 3 is indicated in credit weight, except for wool, the quantity of which in all columns is indicated in physical weight, in columns 5, 7, 9, 11 for all products - in actual paid physical weight.

2.2. Column 2 displays the cost of sold products of own production at prices that actually prevailed in the reporting year, taking into account its quality, but excluding subsidies, procurement overhead costs, transport and forwarding costs.

2.3. Columns 3 and 4 reflect the volumes of agricultural products sold to processing enterprises (including elevators) that have their own processing facilities or lease them and purchase the corresponding type of agricultural products for their direct processing. These columns also take into account that part of the product that is transferred to the processing enterprise as payment for processing.

2.4. Columns 5 and 6 take into account the entire volume of products sold to the population as wages, sold to teaching staff who live in rural areas, as well as sold to preschool and educational institutions, sanatoriums, rest homes, hospitals, canteens and other institutions on the balance sheet agricultural enterprise or individual entrepreneur. These columns also take into account material assistance provided by agricultural products to their employees.

2.5. Columns 7 and 8 indicate the volumes of agricultural products that were issued to shareholders as rent for land and property shares (plots). These products are valued at the prices shown in the primary accounting records. However, these and other columns do not take into account the cost of the allocated property share (or its monetary equivalent).

2.6. Columns 9 and 10 provide data on sales volumes in local markets; from vehicles or areas adapted for this purpose; through our own stores, stalls, tents; to citizens directly from the fields (except for payment in kind), other sales of agricultural products to the population, including the sale of young piglets, calves, other types of livestock and poultry (except for sales for wages).

2.7. Columns 11 and 12 indicate the quantity and value of agricultural products sold through other channels that are not reflected in columns 3–10. These columns take into account products sold directly to enterprises, institutions and organizations of all forms of ownership and organizational and legal forms of business, including foreign countries; through exchanges and auctions both for Russian rubles and for foreign currency recalculated at the current exchange rate of the Russian ruble at the time of drawing up the agreement for the sale of products; settlements of enterprises, individual entrepreneurs on leasing terms, etc.

2.8. The volumes of products sold under barter agreements are included in the total volumes (columns 1 and 2), as well as in the columns that relate to the sales channel. The cost of the agreement is equal to the cost of sold agricultural products.

2.9. Customer-supplied raw materials are not taken into account in the volume of products sold and are reflected in column 13 without taking into account the part of the products transferred as payment for processing. Products from the processing of customer-supplied raw materials, which will be returned by processing enterprises, are taken into account after their sale through the appropriate codes and sales channels in terms of fresh products. As an exception, vegetable oil (edible or technical) and sugar obtained from customer-supplied raw materials, the sale of which through various channels is indicated according to codes 64 and 65, are not recalculated for fresh products.

2.10. Agricultural products of own production, processed by enterprises, individual entrepreneurs at their own or leased facilities, are taken into account in the appropriate columns after their sale in recalculation for fresh products in accordance with the cost standards of fresh products in force at processing enterprises for the production of canned food and other processed products. In form No. 21-zag (annual), reference codes 77–81, 92–96, 106, 107 indicate the volumes of livestock produced and processed during the current year (for semi-finished products or ready-to-consume products) in the own (rented) processing workshops of livestock farms and poultry (total and by individual species), milk, grains and legumes, of which for flour and cereals, sunflower and grape seeds, vegetables, fruits and berries.

2.11. The total sales volumes of grains and legumes, oilseeds (codes 10–20, 22, 23, 86, 87, 98) do not take into account data on the repayment of various types of loans and volumes that were transferred to other enterprises and individual entrepreneurs for storage, since the grain remains the property of the agricultural producer and is the object of a future pledge:

1) from the total volume of grains and leguminous crops, code 20 includes other grain crops: triticale, grain mixture, sorghum, spelt, etc., except for grain waste and bran;

2) code 75 reflects the quantity of grain and leguminous crops that an enterprise or individual entrepreneur has at the end of the reporting period (food, feed, seed, etc.). This indicator includes all grains and leguminous crops that are stored directly at the enterprise, with an individual entrepreneur, both of their own production and purchased, including imported, exchanged, accepted for storage from other legal entities or individuals, etc. This indicator does not take into account grain that is stored under general conditions in granaries and grain processing enterprises. From the total volume of available grain, wheat, rye, barley, corn are distinguished - according to codes 76, 101–103, which are taken into account in the weight after processing (after cleaning, drying, etc., i.e. in the weight according to which the payment upon further sale).

2.12. The total volume of oilseeds under code 22 includes: sunflower seeds, soybeans, rapeseed, castor beans, curly flax, mustard, rapeseed, poppy, peanuts, etc. Code 104 shows the entire volume of sunflower seeds available directly at the enterprise, at the individual entrepreneur, as well as those accepted for storage from other legal entities and individuals.

2.13. Code 82 reflects the balance of sugar available directly at the enterprise, with an individual entrepreneur at the end of the reporting period, regardless of the sources of its receipt.

2.14. The composition of “other vegetables” of form No. 21-zag (annual) according to code 36 includes: sweet pepper, eggplant, food pumpkin, zucchini, squash, parsley roots, celery, horseradish, turnip, radish, rutabaga, radish, lettuce, spinach, sorrel, rhubarb, leeks, onions, dill, parsley and celery, green peas of brain varieties, legume pods (green peas, beans, beans), sweet corn and other varieties of milky-wax ripeness, dill for pickling, breakthrough carrots, beets, garlic, cauliflower, Brussels sprouts, red cabbage, kohlrabi, Savoy, etc.

2.15. Code 67 takes into account the sales volumes of cultivated mushrooms (champignons, oyster mushrooms, etc.).

2.16. Code 105 reflects the cost of sales of nursery and floriculture products through various sales channels. This code takes into account the actual grown living plants from trees, bushes and shrubs (fruit, ornamental), planting and floral material (seedlings, tubers, bulbs, seeds, etc.), cut flowers, plants in pots, boxes, etc. P.

2.17. Code 68 reflects, among other things, the quantity (thousands of pieces) and cost of cut flowers and buds suitable for making bouquets or for decorative purposes; cut branches of trees, bushes and shrubs with flowers or buds.

2.18. Code 45 indicates the cost of sold other crop products that were not reflected in codes 10–44, 66–68, 86, 87, 98 and 105. Other crop products include the sale of grain waste, bran, hemp seeds and fiber, and medicinal plants , sugar beet seeds and fodder root crops, annual and perennial grasses, vegetable and melon seeds, hay, straw, green mass, silage, haylage, chicory, essential oil crops, wild fruits and berries, nuts, mushroom mycelium, etc. .

2.19. Codes 47–52, 97 reflect the sale of livestock and poultry in live weight (minus established discounts on the contents of the gastrointestinal tract), taking into account weight gain, but excluding the weight of breeding livestock and poultry, as well as livestock sold to biofactories and bioprocessing plants.

2.20. Code 53 indicates the total sales volumes of all breeding livestock and poultry that have breeding certificates, as well as livestock sold to biofactories and bioprocessing plants.

2.21. Codes 88–91 indicate for reference the volumes and number of heads of breeding cattle, breeding pigs, horses, sheep and goats sold in all directions.

2.22. The actual gain obtained from fattening, fattening and raising livestock should be indicated in the lines for the corresponding types of livestock. In this case, the staging weight of the livestock is not taken into account.

2.23. Data on live weight of livestock and poultry, which are sold at slaughter weight, must be obtained by recalculation into live weight, using coefficients established by local processing enterprises.

2.24. Other types of livestock (code 52) include rabbits, nutria and other types of livestock not listed in lines under codes 48–51 and 97.

2.25. From the cost of sold rabbit meat, it is necessary to exclude amounts received by enterprises and individual entrepreneurs as additional payments for skins, which are reflected in the cost of other livestock products (code 61).

2.26. Young livestock that is handed over to the population for rearing is taken into account in the weight of sold adult livestock after it is sold by enterprises and individual entrepreneurs.

2.27. Code 54 takes into account the volumes of milk (cow, sheep, goat, etc.) and dairy products of all types in terms of milk according to established coefficients. In column 3, the volumes are entered in terms of cow's milk of the established basic fat content (3.4%).

2.28. Code 55 includes edible eggs (in thousands) and eggs that were used to make egg powder. The conversion of egg powder into eggs is carried out in accordance with current standards, but not more than 90 pieces per 1 kg.

2.29. The quantity of sold honey (code 58) and cocoons (code 60) is counted in kilograms, karakul and smushki (code 59) - in pieces.

2.30. Code 61 indicates the cost of other livestock products that were not reflected in codes 47–60 and 97, namely: suckling pigs and calves, other dairy animals, young poultry, eggs for incubation, leather, fur and other livestock raw materials, beekeeping products (except honey) and fur farming, bee colonies, manure, bird droppings, pond fish, ornamental birds, etc.

Form 21-PFR: sample filling

The application form for the return of amounts overpaid to the FSS is contained in Appendix No. 3 to Order No. 49 of the FSS of the Russian Federation dated February 17, 2015. Application 23-FSS is used both for the return of overpayments of contributions, penalties and fines for “disability and maternity” and “ injuries." The period during which such an application can be submitted is three years from the date on which the excess amount was paid to the Social Insurance Fund.

Since 2020, the order of the Social Insurance Fund dated November 17, 2016 No. 457 has been in force, which approved several forms of documents necessary for offset or return of overpaid (excessively collected) insurance premiums for injuries.

The insured persons include (Clause 1, Article 5 of Law No. 125-FZ):

Employees with whom an employment contract has been concluded.
Individuals involved in labor as part of the execution of a sentence imposed by a court.
Individuals with whom civil law (copyright) contracts have been concluded. In the latter case, the performer is the insured person, if this is provided for by the terms of the contract.

Address: Instrumentalnaya st., 3B (entrance from Aptekarskaya embankment, 12)Phone: 677-87-17Fax: 677-87-17, ext.

Ryakhovskaya Director's reception hours: Wednesday, from 13:00 to 16:00 at the address: st. Instrumentalnaya, 3B, window No. 21 (entrance from Aptekarskaya embankment, 12).

Sample of filling out the 4FSS form for 9 months. Sample of filling out an application form FSS for filling out form 23FSS RF.

When filling out the field “Calculation is presented on ____ page.” The number of pages on which the calculation is compiled is indicated.

Sample application from the pension fund for reconciliation of calculations of insurance premiums. Instructions for filling out form 23. Sample of filling out a reconciliation report. FSS form sample filling.

Form 22 FSS of the Russian Federation: sample filling

In practice, situations arise not only with arrears of contributions to the insurance budget, but also with overpayments.

If this happens, the citizen has the right to offset this extra money to pay subsequent elements or credit it to pay off debts.

The insurance service independently records overpayments, however, within the framework of the rights of payers, there is the authority associated with sending an application form 22-FSS. A sample will be reviewed within this material.

Features of filling out an application

Form 22 of the Federal Tax Service of the Russian Federation, a sample for filling out 2020 of which will be presented below, assumes the appearance of several “ticks”.

Offsetting insurance payments that were made in excess. The offset is carried out between payment types, first the debt is offset, and then the remaining amount goes towards upcoming payments.
A field associated with crediting insurance premiums at the interregional level. Here, all operations take place between FSS branches, if the transfer occurred within the framework of other details that must be recorded in your fund branch.

Example of the second case

The payer was deregistered in one department and registered in another authority. At the same time, erroneous payments were made to the old fund.

Amounts of FSS benefits in 2020

After this point, the process of filling two tables is carried out.

The first of them indicates the contributions, as well as the accrued amounts of fines and penalties that apply to your situation.
The second table contains information regarding the scope and in favor of which payments these overpayments will be credited.

If an overpayment occurs after the beginning of 2020, credit is carried out not only against similar funds, but also under the “injury” category. If overpayments occurred in an earlier period, offsets can be made exclusively within the framework of one type of payment.

Further actions

With the completed listed columns contained in Form 22 of the FSS of the Russian Federation (the 2020 form can be downloaded from us), you must contact the FSS address where the registration was previously carried out. The paper can also be sent by postal order or electronically. When interacting with the fund, there are several options for the development of events.

A proposal to reconcile settlement transactions with the fact of signing the act in order to identify the exact amount of overpayments and debt obligations. In this situation, it takes about 10 days for the authority to make a decision from the moment the reconciliation act is signed.
Deciding that an offset can be made without the need to carry out corresponding reconciliation operations. In this situation, the decision will be identified with reality within a 10-day period from the day the offset application was received.

The application can be submitted within a three-year period from the date of the overpayment.

Form 22 FSS of the Russian Federation and sample filling: algorithm of actions

Form 22 of the FSS of the Russian Federation, the sample filling out assumes an alternate sequence of performing basic actions.

Registration of an individual entrepreneur with the Social Insurance Fund as an employer

"A cap"

Information about the company name and its identification code values is indicated here.

First table

There are two columns here that reflect information on amounts received for insurance related to:

Disability, motherhood;
Occupational diseases, injuries.

Within each direction, the amounts of not only insurance premiums are displayed. Penalties imposed on them are taken into account.

Second table

It provides for similar two directions, associated with the same causal factors of deviations, but here the elements are indicated in payment of which certain business transactions are carried out.

Last stages

As part of the last steps, the details of the insurance authority and the company itself are followed, as well as the signatures of the parties responsible for the fact of concluding these contractual relations.

The final result must be signed by a legally authorized employee of the insurance premium payer.

The application may be accompanied by some other documents that indicate the applicant’s correctness and help confirm his rights in this matter. This list is determined on an individual basis.

A competent approach to filling out an application guarantees the successful completion of any case.

Download Application for refund of overpaid amounts for insurance

, please select a piece of text and press Ctrl+Enter.

Source: https://raszp.ru/spravochn/forma-22-fss-rf-blank-i-obrazets.html

Act of joint reconciliation of calculations for insurance contributions to the Social Insurance Fund

All information must be entered accurately, clearly, without blots, errors, or inaccuracies. Cross-throughs, etching, erasing and painting over the text of the document are unacceptable. If any field is not filled in, then it is advisable to put a dash in it.

An assistant site for drawing up various contracts. Templates and forms. Everything is ready, all you have to do is insert your data in the editor and print.

Payers of insurance premiums who apply reduced rates of insurance premiums established by Art. 58 of Law No. 212-FZ, indicate the code contained in the Directory of codes for insurance premium payers specified in Art. 58 of Federal Law No. 212-FZ (appendix to the order).

Application for the return of overpaid insurance contributions, penalties, and fines to the Social Insurance Fund of the Russian Federation.

Application form 22-fss

Update: March 1, 2020

Form 22-FSS

Every domestic enterprise or entrepreneur using hired labor is required to pay contributions to the Social Insurance Fund of the Russian Federation.

The size and procedure of such deductions are described by the norms of the rule-making acts of Russia. However, despite strict regulation, cases of overpayment in favor of Social Insurance are possible.

In order to resolve the described disagreements, form 22-FSS of the Russian Federation is used. The form and sample for filling out the form in 2017 are given below.

Contributions to the Social Insurance Fund

In 2020, similar provisions will be contained in Article 431 of the Tax Code of the Russian Federation.

Form 22-FSS RF

Sample of filling out form 22-FSS of the Russian Federation

In order to eliminate possible errors when filling out the form, you can use a sample of its design.

In addition, you should also take into account some features of entering information into the document form. As a general rule, applications on the territory of the Russian Federation can be filled out in two ways:

by hand;
using typewritten and computer means.

Black ink is permitted.

It must be especially emphasized that in order to correctly fill out the application in Form No. 22-FSS of the Russian Federation, the registration number and subordination code assigned to each policyholder upon registration with the Fund should be indicated in the appropriate column of the document. Ignoring this requirement may be grounds for refusal to satisfy the application by the Social Insurance authority.

The Social Insurance Fund of Russia brought the contents of the application in Form No. 22-FSS of the Russian Federation in accordance with the norms of civil legislation. In 2020, a seal should be affixed to the form only if the policyholder has one. If such details are missing, then the signature of an authorized person is sufficient.

As a conclusion, it should be noted that when submitting a request to offset the overpayment of contributions to the relevant enterprise or individual entrepreneur, it is enough to fill out the application form according to the names of the columns and fields. All information entered must be current and reliable.

Strict adherence to the above procedure will give the policyholder a guarantee that the form will be filled out correctly and, as a result, that the Social Insurance Fund of the Russian Federation will not refuse to offset the overpayment amounts to the social insurance entity.

glaniga.ru

Appendix No. 2. Form 22 - FSS of the Russian Federation “Application for crediting the amounts of overpaid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, penalties and fines to the Social Insurance Fund of the Russian Federation”

See this form in the MS-Word editor and a sample of how to fill it out

Appendix No. 2 to the order of the Social Insurance Fund of the Russian Federation

dated November 17, 2020 N 457

Form 22 - FSS of the Russian Federation

Application for crediting amounts of overpaid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, penalties and fines to the Social Insurance Fund of the Russian Federation

in the territorial body of the insurer

address of the location of the organization (separate division)/address of permanent residence of an individual entrepreneur, individual

in accordance with Article 26.12 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” requests the following:

— offset of amounts of overpaid insurance premiums for compulsory social insurance against accidents at work and occupational diseases (hereinafter referred to as insurance premiums)

— interregional offset of insurance premiums

in the following sizes:

Amount (in rubles and kopecks)

Clarification of payment name* ________________________________________

Name of the territorial body of the insurer with which the policyholder is registered **

TIN of the budget revenue administrator**

Budget Revenue Administrator Checkpoint**

Account details of the Federal Treasury authority at the place of registration of the policyholder**

TIN of the Federal Treasury **

Checkpoint of the Federal Treasury **

(position of the head of the organization (separate division)***

Place of seal (if any) of the policyholder

Legal or authorized representative of the policyholder

* To be completed by the policyholder if it is necessary to clarify the purpose of payment.

** To be completed in case of interregional offset of insurance premiums.

*** To be filled in by the head of the organization (separate division).

**** To be completed if there is a chief accountant.

base.garant.ru

Related publications

There are not only arrears in contributions to the Social Insurance Fund, but also overpayments. Having overpaid insurance premiums to the Social Insurance Fund, you can offset them against the payment of future contributions or towards the repayment of debt on fines and penalties (Article 26 of the Law of July 24, 2009 No. 212-FZ).

The FSS itself offsets overpayments against future payments, but payers of contributions can also send an application for offset to the fund in Form 22-FSS (Appendix No. 2 to the order of the FSS of the Russian Federation dated February 17, 2015 No. 49).

Let's take a closer look at Form 22 of the FSS of the Russian Federation, a sample of which will be filled out in this article.

Offset of overpayment to the Social Insurance Fund: fill out an application

In the application on Form 22-FSS, select the desired type of offset by checking the appropriate box:

“offset of overpaid insurance premiums”, when offset occurs between types of payments, and first, the debt on penalties and fines will be offset against the overpayment, and the remaining amount will be offset against future payments,
“Interregional offset of insurance contributions” is carried out between regional branches of the Social Insurance Fund, if the contributions were transferred using other details, and now they need to be taken into account in your branch of the fund (for example, if the payer was deregistered in one branch of the Social Insurance Fund and registered in another, and mistakenly continued to pay at the old place of registration).

Next, we fill out two tables of form 22-FSS of the Russian Federation (see below for a sample of filling): in one, indicate for which contributions, penalties, and fines the excess amounts were paid, in the other - against which payments you want to offset them.

Source: https://new-advocat.ru/zajavlenie-forma-22-fss/

Application to the Social Insurance Fund for reconciliation of calculations - sample

New report form to the Federal Social Insurance Fund of the Russian Federation. A little about reconciliation with the Pension Fund of Russia Reconciliation of calculations for insurance premiums can be carried out. The reason for reconciliation can be.

A selection of the most important documents upon request Reconciliation report with the Social Insurance Fund (regulatory acts, forms, articles, expert consultations and much more).

According to current legislation, a government agency has 5 days to respond to a written initiative to provide information for verification.

Almaz LLC, while transferring insurance premiums for temporary disability and in connection with maternity for June 2020 in the amount of 1,000 rubles, erroneously indicated a larger amount in the payment order - 2,000 rubles.

If the calculation is filled out on a computer, then when it is subsequently printed on a printer, it is allowed that there is no framing of the acquaintances and dashes for unfilled (empty) acquaintances.

As our detailed instructions for filling out FSS 4 for 2019 show, the title page contains basic information about the policyholder.

Application form 23-fss – Your lawyer

By Order of the FSS of the Russian Federation dated July 20, 2020 N 305, changes were made to the application

See this form in the MS-Excel editor and a sample of how to fill it out

Appendix No. 3 to the order of the Social Insurance Fund of the Russian Federation of February 17, 2020 No. 49

(as amended July 20, 2020)

Form 23 - FSS of the Russian Federation

Application for the return of overpaid insurance contributions, penalties and fines to the Social Insurance Fund of the Russian Federation

in accordance with Article 26 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” and Article 22.

1 of the Federal Law of July 24, 1998

N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” requests a refund of overpaid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, penalties and fines, insurance contributions for compulsory social insurance from industrial accidents and occupational diseases, penalties and fines (underline as appropriate) to the Social Insurance Fund of the Russian Federation in the following amounts:

(in rubles and kopecks)

For compulsory social insurance in case of temporary disability and in connection with maternity

For compulsory social insurance against industrial accidents and occupational diseases

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Form (download) and sample of filling out form 23-FSS of the Russian Federation in 2018

It happens that companies and individual entrepreneurs with staff allow, for one reason or another, to overpay insurance premiums for injuries, which go to the Social Insurance Fund.

This means that they can be counted against future deductions for industrial accidents and occupational diseases, or simply returned to the organization. In the second case, a special form is filled out (can be downloaded from the article).

We are talking about Form 23-FSS in 2020.

Which form to use

The Form 23-FSS form of interest to us for the return of these contributions is given in Appendix No. 3. It takes only 2 sheets and looks like this:

Please note that it is better to download form 23-FSS, since this application form does not have an official electronic format. Although the law provides for the possibility of submitting it in the form of an electronic document.

From our website, via a direct link, download form 23-FSS of the Russian Federation for free.

Return mechanism

You can submit a completed form 23-FSS of the Russian Federation to the fund for a refund of overpayment of insurance premiums for injuries only within 3 years from the date of excessive transfer of the corresponding amounts. This is stated in paragraph 13 of Art. 26.12 of the Law of July 24, 1998 No. 125-FZ EXAMPLE

From the date of receipt of a refund application from the policyholder, the law gives FSS specialists 10 days to respond.

By law, the territorial office of the Social Insurance Fund must inform the policyholder in writing or electronically within 10 days:

about each identified fact of overpayment (clause 3 of article 26.12 of Law No. 125-FZ);
amount of overpayment.

By the way, the territorial branch of the fund may offer the policyholder to make a mutual reconciliation of calculations (clause 4 of article 26.12 of Law No. 125-FZ). We strongly advise you to agree to it. In addition, nothing prevents the enterprise from taking the initiative to conduct a reconciliation regarding overpayment of contributions for injuries.

The results of the reconciliation are documented in the act. It will show whether there has been an overpayment, as well as the amount that can be refunded.

Filling example

Filling out form 23-FSS of the Russian Federation does not cause any particular difficulties. Moreover, the FSS has not approved a separate procedure for completing this return application form.

Please note that at the very beginning of the application form you must correctly indicate the registration number in the Social Insurance Fund and the code of subordination. They are assigned to each policyholder when registering for injury.

If the overpayment was only for contributions, put dashes in the lines “Penalties” and “Fines”.

https://www.youtube.com/watch?v=_C-DNuEgekY

The following link shows a sample of filling out Form 23-FSS in 2018.

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Order No. 49 was registered by the Ministry of Justice of Russia on March 20, 2015

By departmental order, the FSS established the forms of documents used when adjusting settlements with policyholders for insurance premiums and penalties.

See also Form 4-FSS (2015) and the procedure for filling it out (Order of the FSS of Russia dated February 26, 2020 N 59).

Social Insurance Fund of the Russian Federation

dated February 17, 2020 N 49

“On approval of document forms used when offsetting or returning amounts of overpaid (collected) insurance contributions, penalties and fines to the Social Insurance Fund of the Russian Federation”

registered by the Ministry of Justice of Russia on March 20, 2020.

In accordance with Articles 26, 27 and 29 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” (Collection of Legislation of the Russian Federation, 2009 , N 30, Art. 3738; 2010, N 31, Art. 4196; N 50, Art.

6597; 2011, N 27, art. 3880; 2012, N 50, art. 6966; 2014, N 26, art. 3394), Article 22.1 of the Federal Law of July 24, 1998

N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3803; 2003, N 17, Art. 1554; 2013, N 51, Art. 6678 ), I order:

the form of the act of joint reconciliation of calculations for insurance premiums, penalties and fines to the Social Insurance Fund of the Russian Federation (Form 21 - FSS of the Russian Federation) in accordance with Appendix No. 1;

an application form for crediting the amounts of overpaid insurance contributions, penalties and fines to the Social Insurance Fund of the Russian Federation (Form 22 - FSS of the Russian Federation) in accordance with Appendix No. 2;

an application form for the return of overpaid insurance contributions, penalties and fines to the Social Insurance Fund of the Russian Federation (form 23 - FSS of the Russian Federation) in accordance with Appendix No. 3;

an application form for the return of amounts of excessively collected insurance contributions, penalties and fines to the Social Insurance Fund of the Russian Federation (Form 24 - FSS of the Russian Federation) in accordance with Appendix No. 4;

the form of the decision to offset the amounts of overpaid insurance contributions, penalties and fines to the Social Insurance Fund of the Russian Federation (Form 25 - FSS of the Russian Federation) in accordance with Appendix No. 5;

form of the decision on the return of amounts of overpaid (collected) insurance premiums, penalties and fines to the Social Insurance Fund of the Russian Federation (Form 26 - FSS of the Russian Federation) in accordance with Appendix No. 6;

form of the decision to offset the amounts of excessively collected insurance contributions, penalties and fines to the Social Insurance Fund of the Russian Federation (Form 27 - FSS of the Russian Federation) in accordance with Appendix No. 7.

2. The order comes into force from the day paragraphs 3, 5, 7, 9, 11, 13 and 15 of paragraph 1 of the order of the Ministry of Labor and Social Protection of the Russian Federation dated December 4, 2013 are declared invalid.

N 712n “On approval of document forms used when offsetting or returning amounts of overpaid (collected) insurance premiums” (registered by the Ministry of Justice of the Russian Federation on February 12, 2014

N 31292) and appendices N 2, N 4, N 6, N 8, N 10, N 12, N 14 thereto.

Chairman of the Foundation A.S. Kigim

Appendix 1 to the order of the Social Insurance Fund of the Russian Federation

dated February 17, 2020 N 49

Appendix 2 to the order of the Social Insurance Fund of the Russian Federation

dated February 17, 2020 N 49

Appendix 3 to the order of the Social Insurance Fund of the Russian Federation

dated February 17, 2020 N 49

Appendix 4 to the order of the Social Insurance Fund of the Russian Federation

dated February 17, 2020 N 49

Appendix 5 to the order of the Social Insurance Fund of the Russian Federation

dated February 17, 2020 N 49

Appendix 6 to the order of the Social Insurance Fund of the Russian Federation

dated February 17, 2020 N 49

Appendix 7 to the order of the Social Insurance Fund of the Russian Federation

dated February 17, 2020 N 49

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Updated forms of documents for insurance contributions to the Federal Social Insurance Fund of Russia

Up-to-date forms of documents have been accepted for applying for a credit or refund of overpayments on contributions. The new forms will apply from April 4 this year.

Order of the FSS of Russia dated February 17, 2015 No. 49 approved updated forms of documents related to the relationship between the payer of insurance premiums in the FSS of Russia (the policyholder) and the body monitoring insurance premiums in the FSS of Russia (the insurer).

The new forms begin to apply on April 4 of this year.

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

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

List of document forms regulated by the published Order

How to check via the Internet

The traditional way to submit a request to the fund is to apply in person. At the Pension Fund of the Russian Federation, the head of the organization draws up a statement, the text of which states a request to provide one of the documents.

You can quickly obtain a certificate or information about your account status via the Internet. You can request a statement of contributions using an electronic digital signature (EDS). Then the required document in electronic form will be provided within 24 hours or the next business day if the request was sent on a weekend or holiday.

You can also request a document through your personal account on the official website of the Pension Fund. This requires registration. Having gained access to the history of their insurance premiums, the payer requests a document, which will also be received electronically during the business day.

After receiving the document and detecting overpayments or arrears, they begin a reconciliation carried out by the policyholder together with the insurer. As a result, a reconciliation act is formed, regulated by Federal Law No. 212-FZ. This document records information about accrued payments.