Resolution 294 fss application for return

Act of joint reconciliation of calculations for insurance premiums, penalties and fines (according to Form 21-FSS)

More information about the use of form 21-FSS:

Inventory of settlements with personnel... forms 21-PFR and 21-FSS of the Russian Federation are intended, approved by the Order of the Ministry of Health and Social Development of Russia...
Offset and return of insurance premiums ... insurance (federal and territorial funds) 21-FSS of the Russian Federation - contributions to compulsory social ... act (form 21-PFR or 21-FSS RF), which is signed by a representative of the fund ... according to form 21-PFR or 21-FSS RF (if it was carried out) or ... according to form 21-PFR or 21-FSS RF, if such a check was carried out ... in the statement of reconciliation of calculations (form 21-FSS). General information and details of LLC...
Since 2010, the Unified Social Tax has been replaced by insurance premiums. Commentary on the changes ... up to 27.1 percent (PFR - 21, FSS - 2.4, FFOMS - 1.6 ...
Insurance contributions instead of the unified social tax ... -2012 2013-2014 Pension Fund 16% 21% Social Insurance Fund 1.9% 2.4% Federal Compulsory Compulsory Medical Insurance ...
We are preparing to pay insurance premiums in a new way... by the territorial branch of the Pension Fund of Russia; Form 21-FSS of the Russian Federation - if reconciliation was carried out with ...
Inventory of calculations for taxes and fees, social insurance... according to forms 21-PFR and 21-FSS of the Russian Federation (forms of joint reconciliation acts...
Due to the replacement of the unified social tax with contributions to extra-budgetary funds, the amount of deductions will increase ... -2014 Pension Fund of the Russian Federation 14% 16% 21% FSS of Russia 0% 1.9% 2 ...
Changes have been made to the legislation regulating the calculation and payment of insurance premiums ... -2014, % Pension Fund 16 16 21 Federal Social Insurance Fund of Russia 1.9 1.9 ...
Forms of documents have been approved for offset or return of contributions to compulsory social insurance ... calculations (forms 21-PFR and 21-FSS of the Russian Federation), applications for offset (forms ...
New forms of documents have been approved for offset or return of overpaid (collected) insurance premiums... and fines (21-PFR and 21-FSS of the Russian Federation); applications for offset of amounts...
The FSS has approved updated forms of documents for offset (return) of overpaid insurance premiums... the act of joint reconciliation of calculations (form 21-FSS of the Russian Federation), applications for offset (form...
Forms for offset or return of amounts of overpaid (collected) insurance premiums for “injuries” ... contributions for the specified insurance (Form 21 - FSS of the Russian Federation), applications for offset of amounts ...
Control over the payment of insurance premiums for OSS: document forms... -3 FSS, 5 FSS, 7-21 FSS. They are used as part of the collection...
New forms of applications for offset and return of contributions ... and fines have been approved (21-PFR and 21-FSS of the Russian Federation); applications for offset of amounts...
New forms have appeared that will be needed to carry out reconciliation, offset and return of insurance premiums... and fines (21-PFR and 21-FSS of the Russian Federation), applications for offset of amounts...

https://youtu.be/eH2CDElM6GY

Reimbursement of expenses to the Social Insurance Fund in 2020 (sample attached)

All employers are required to send social contributions to the Social Insurance Fund. expenses. In some cases, the actual costs for these needs significantly exceed the amount of accrued funds.

Then the company needs to contact the government agency at the place of registration with a request to cover the resulting difference. Reimbursement of Social Insurance Fund expenses in 2020 does not depend on the chosen taxation system and is available at any time.

It is enough for an organization to collect all the necessary documents and submit them to the authorized structure.

The first thing the company will need is a properly completed application. To obtain a sample, you can contact a government agency. If you don’t have time to visit the territorial structure, it doesn’t matter: the application form to the Social Insurance Fund for compensation 2020 does not have a clearly defined structure, so you can draw it up yourself; the most important thing is to take into account all the requirements of the Fund.

Other documents are also required to receive compensation.

Calculation of contributions made, presented in the form of completed form 4-FSS

This form contains the amounts of payments transferred to the fund and also confirms their validity. Its form is clearly defined by law and can be downloaded on the Internet. There should be no mistakes when filling out this document: they may cause refusal. To return funds from the Social Insurance Fund, you must provide the following information in the form:

registration number of the policyholder in the Fund;
OKVED code;
information about social payments made;
information about the presence or absence of debt to the authority;
date of document preparation;
signatures of authorized persons of the company.

Form 4-FSS does not have to be completed at the end of the reporting period. It can be filled out at another convenient time, for example, on the last day of the month.

Documents confirming the validity of the organization’s payment of social contributions

For example, if a company transferred benefits to its pregnant employee, then it needs to provide the Social Insurance Fund with a copy of the girl’s certificate of incapacity for work to reimburse expenses.

It is not necessary to send the original to the government agency: a photocopy certified in accordance with the requirements of the Government of the Russian Federation is sufficient.

Make sure that the document contains the name of the clinic (hospital), the name of the employing organization, the date of issue of the sick leave, and personal information of the pregnant woman.

If a company makes cash transfers to employees because of their lengthy work experience, then the validity of the payments will be confirmed by their work records.

Prepare all the documents for compensation for sick leave from the Social Insurance Fund and feel free to contact the territorial body of the fund for the compensation due to you. Do not forget that the employee submitting documents to the government agency must have with him a power of attorney from the organization, drawn up in simple written form, certified by the signature of the general director and seal.

Help-calculation

From 2020, new legislative changes come into force, according to which for benefits paid after the first of January of the new year, it is also necessary to submit a calculation certificate.

Such a certificate will have to include information on the amount of the insured’s debt, the amount of insurance premiums that are accrued for payment, the amount of debt written off and other data in accordance with paragraph.

2 (1) Order of the Ministry of Health and Social Development of Russia dated December 4, 2009 N 951n.

What expenses are eligible for reimbursement?

Organizations operating in Russia are required to transfer contributions to the Social Insurance Fund. If they bear the costs of social benefits, they can reduce their tax burden on them.

The company is entitled to compensation from the Social Insurance Fund in the following cases:

if she pays benefits for sick leave;
if she makes maternity benefits to her employees;
if she transfers child care benefits to them;
if it pays employees due to a disability received during the labor process.

This is not a complete list of cases in which an organization has the right to reduce the amount of contributions paid to the Social Insurance Fund. If the amount of funds actually disbursed exceeds the amount of assessed contributions, the difference may be returned from the budget.

How to write documents correctly

The first thing you need to apply to a government agency is an application for reimbursement of FSS expenses. The sample will help you format it correctly. It must contain the name of the company, INN, KPP, registration number in the Social Insurance Fund, and the address of the organization.

Do not forget to attach all documents confirming the validity of the payments made. Check that they contain all the necessary details.

If everything is completed correctly, the Fund will satisfy your application and transfer you the required amount.

Reconciliation in 2020: where to go

At the Federal Tax Service, organizations and individual entrepreneurs can undergo a reconciliation of all types of taxes and fees controlled by tax authorities. Also, since 2017, all types of insurance premiums (except for contributions for injuries) are also administered by the Federal Tax Service. Therefore, starting from 2017, you can apply to the Federal Tax Service for reconciliation of insurance premiums for periods starting from January 1, 2020. If organizations and individual entrepreneurs need to reconcile payments for contributions that were transferred before 2017, then they should contact the Pension Fund.

If you want to receive a reconciliation report for tax payments (penalties, fines), you can submit to your Federal Tax Service (clause 11, clause 1, article 32 of the Tax Code of the Russian Federation, clause 3 of the Federal Tax Service Regulations):

or a statement on paper in any form with a request for reconciliation;
or a request using the service “Personal Account of a Taxpayer – Legal Entity” (PA) posted on the Federal Tax Service website;
or request electronically via TKS. Upon request for TCS, the Federal Tax Service Inspectorate will provide a report in electronic form (Letter of the Federal Tax Service dated October 30, 2015 No. SD-3-3/4090).

Resolution 294 fss application for return

Themes:
HR records and documents
Benefits
Labor legislation

The FSS of Russia adopted a departmental act that put into effect new forms of documents submitted and received by insured persons and policyholders under OSS in case of temporary disability and in connection with maternity, as well as from industrial accidents and occupational diseases. The FSS of Russia adopted a departmental act that put into effect new forms of documents submitted and received by insured persons and policyholders under OSS in case of temporary disability and in connection with maternity, as well as from industrial accidents and occupational diseases, to the territorial body of the FSS of Russia ( or from it) to receive social benefits (order of the Federal Social Insurance Fund of the Russian Federation dated November 24, 2020 No.

Order No. 335 of September 17, 2012 of the Social Insurance Fund of the Russian Federation

When filling it out, you must indicate the following information:

in the upper right corner the name of the recipient of the application is indicated (if we are talking about payments for periods starting from 2020, then it will be the territorial tax office, and compensation for earlier periods is carried out by the corresponding division of the Social Insurance Fund);
in the main part of the document, fill in the general details of the enterprise (TIN, KPP, address), as well as the subordination code and registration number of the applicant in the Social Insurance Fund;
Next, you must indicate the requested amount and the applicant’s bank details.

Download the application for the allocation of the necessary funds for the payment of insurance coverage. The document must be signed by the manager and chief accountant, and also sealed. The application is submitted in 2 copies.

FSS approved new application forms for payment of benefits

application for reimbursement of expenses for temporary disability benefits;
notification of the provision of missing documents or information;
decision to refuse to assign and pay temporary disability benefits;
application for reimbursement of expenses for payment of social benefits for funeral;
an application for reimbursement of expenses for additional paid days off for one of the parents (guardian, trustee) to care for disabled children;
application for reimbursement of the cost of a guaranteed list of funeral services;
decision to refuse to consider documents (information);
certificate of calculation of the amount of vacation pay.

Among the innovations, we can note the emergence of the opportunity to receive benefits not only by postal or bank transfer, as now, but also by contacting other organizations.

Error 404

For information on new documents when applying to the Social Insurance Fund for compensation, see the following video: Sick leave When an employee submits a certificate of temporary incapacity for work, the accounting department needs to check the correctness of its preparation. The following must be checked:

the form of the document must comply with the order of the Ministry of Health and Social Development of the Russian Federation dated April 26, 2011 N 347n;
indication on the sheet of the name of the medical institution that issued it with the doctor’s signature and seal;
correctness of information about the employee (an error in the name or date of birth will be grounds for refusal to receive compensation).

Documents required for sick leave reimbursement from the Social Insurance Fund in 2018

An enterprise applying for reimbursement of expenses must indicate the following in the document:

data on the enterprise’s debt to the Social Insurance Fund at the beginning and end of the billing period;
information on calculated insurance premiums for the previous 3 months;
information on the amount of additional charges made;
data on the amount of expenses that were not accepted;
information on the amount of compensation received from the Social Insurance Fund;
the amount of overpayments on contributions that were returned and (or) offset in subsequent periods;
expenses for compulsory social insurance, including payments for the previous 3 months;
information about debt that has been written off.

This document is drawn up if it is necessary to reimburse expenses incurred in periods starting from January 1, 2020.

On the implementation of a pilot project for payment of benefits directly by the Social Insurance Fund

The employer must be guided by the version that takes into account the changes dated October 28, 2016 (Order of the Ministry of Labor N 585n). The list of documents for compensation for sick leave in the Social Insurance Fund is indicated in the appendix to Order No. 951n.

When reconciliation is required

In 2020, mandatory reconciliation with the Federal Tax Service on taxes and insurance premiums is carried out in the following situations:

when an organization or individual entrepreneur transfers from one Federal Tax Service Inspectorate to another;
during liquidation (reorganization);
at the initiative of an organization or individual entrepreneur;
quarterly by commercial organizations - the largest taxpayers.

If the reconciliation is initiated by the tax authority, then for you participation in it is a right, not an obligation (clause 5.1, clause 1, article 21 of the Tax Code of the Russian Federation). We recommend that you accept the tax authority's offer to conduct a reconciliation. After all, reconciliation allows you to timely identify and dispose of overpayments, as well as detect errors and data discrepancies that otherwise may go unnoticed. Moreover, it is advisable to carry out reconciliation annually - at the end of the next year.

Features of filling out an application

To return overpaid funds, fill out an application in Form 23-FSS. It is important not to miss important points:

close attention should be paid to correctly filling out the organization’s details, since errors in them can lead to unpleasant consequences;
in the line “OKTMO code” you need to enter the OKTMO code, information on which is available on the tax service website;
When returning funds, you must indicate their purpose. The amount is entered in the cell to which it relates;
if the application is submitted by a representative of the applicant, then in a special section you need to fill out information about him.

Form 23-FSS of the Russian Federation can be downloaded from the link.

Registration of results: act form

The tax office documents the results of the reconciliation with a special reconciliation act. For example, in 2020, the form of the act approved by order of the Federal Tax Service of Russia dated August 20, 2007 No. MM-3-25/494 was in force. This form consisted of a title page and two sections. The first section was intended for a brief reconciliation, and the second section for more specific information.

However, Order of the Federal Tax Service of Russia dated December 16, 2016 No. ММВ-7-17/685 approved a new form of the act of joint reconciliation of calculations for taxes, fees, insurance premiums, penalties, fines, and interest. The new form of the act is applied from January 27, 2020. After this date, tax authorities no longer have the right to issue a reconciliation report using the old form. The new form of the 2020 reconciliation report has the following composition:

title page;
section 1 (general data);
section 2 (more detailed information based on the results of verification with the transcript).

This form continues to apply in 2020. No changes were made to it in 2020.

It was necessary to approve a new form of the reconciliation report due to the fact that from January 1, 2020, the tax authorities were transferred the powers to administer insurance premiums. Therefore, in the reconciliation report form, a mention was made of insurance premiums, penalties and fines for them. Using the previous form of the act, it would simply be impossible to document the results of the reconciliation of contributions.

Below we present the officially approved form of the reconciliation report, using which in 2020 tax inspectorates are required to formalize the results of the reconciliation. Of course, it is not possible to provide a single and unified sample of a completed reconciliation report, since the data on taxes and contributions will be different in each specific case.

Why do we need an act of joint reconciliation of calculations for insurance contributions to the Social Insurance Fund?

The reconciliation report for insurance premiums reflects the debt or overpayment, penalties and fines as of the date of reconciliation. It also indicates the amounts debited from the organization’s account, but not credited to the fund, and outstanding payments.

If discrepancies arise based on the results of the reconciliation, their reasons must be clarified. If the organization agrees with the differences, you can sign a reconciliation report for calculations of insurance premiums without disagreement and adjust the data in the accounting. If you do not agree, you should make a note in the act.

Insurance premiums from 2020: all changes

The debt that was discovered as a result of the reconciliation of insurance premiums should be repaid as soon as possible. Otherwise, penalties will be charged for each day of delay. But, if there are actually no arrears, they can be canceled.

For example, due to an incorrect BCC, payments were stuck in the unknown. The payment should be clarified, and if the fund does not reset the penalty, a recalculation can be achieved in court (resolution of the Ninth Arbitration Court of Appeal dated March 6, 2014 No. A14-9859 /2013).

Form 23-fss RF

Moscow N in the bank (full name of the bank) 7755134420 775501001 - INN KPP corr/account 04452512345399000 BIC OKTMO 20736U66480 Personal account N <* KBK (name of the financial authority) Director KamenskikhKamenskikh N.P. (495) 123-45-67 (manager position (signature )(full name (contact telephone number) of the organization (separate division)) <** PrikhodkoPrikhodko S.N. (495) 123-45-67 Chief accountant <*** (signature)(full name) . (contact telephone number) April 15, 2020 from (date) Place of seal of the payer of insurance premiums Legal or authorized representative of the payer on April 15 Ivanov Ivanov I.I. 2015 insurance premiums (signature) (full name) (date) Name details of the identity document of the representative, passport of a citizen of the Russian Federation 45 03 354685, issued to the payer of insurance premiums on December 10, 2007 by the Novogireevo district office of the Federal Migration Service of Russia for the city.

How to fill out a reconciliation report for insurance premium payments. Sample

The form of the act of reconciliation of calculations for insurance premiums provides columns for contributions for maternity and injuries. The company has the right to reconcile each type of contribution separately or two at once. Moreover, some insurance premiums can be offset against others.

The Fund will credit contributions within 10 working days from the date of receipt of the application in Form 22-FSS. But if the company submitted applications before the reconciliation of insurance premiums, then the fund has the right to initiate it itself. Then the fund will offset the amounts within 10 working days after the act is signed by both parties.

If the company does not agree with the fund’s data, it should be noted in the reconciliation report that it agrees “with the disagreements.” For example, if the company does not agree with penalties. After reconciliation, it is necessary to find out the reasons for the discrepancies and eliminate them. For example, if the arrears arose due to an error in the payment order, then it will need to be clarified by submitting an application in free form.

Sample of filling out the act of joint reconciliation of calculations for insurance contributions to the Social Insurance Fund

You can download the completed sample from the link at the end of the article.

Let us remind you that companies that plan to receive a discount on the insurance rate must not only reconcile the calculations of premiums, but also submit an application for a discount on the insurance rate. The deadline for filing such an application is no later than November 1 of the year.

When making settlements with the Pension Fund of Russia, any payer may experience an overpayment or arrears, both in contributions and in the payment of fines and penalties. In order to return or direct the overpayment to pay off upcoming payments, as well as in some other cases, it is necessary to carry out a reconciliation with the Pension Fund of Russia, the results of which are documented in an act in Form 21-PFR.

In this article we will talk about the procedure for conducting reconciliation and filling out act 21-PFR.

Application for reimbursement of FSS expenses form 2020

According to the provisions of Federal Law 225, all insurance benefits, regardless of their type - be it sick leave or maternity benefits, are issued directly by the employer.
For example, a company operating on OSNO has the opportunity to reduce contributions to the fund by the amount paid to employees for illness or BIR. But practice often includes cases where the amount of benefits exceeds the amount of transferred contributions.

Reimbursement of FSS expenses in 2020, postings indicate that the operation is carried out simply.

FSS pilot project direct payments

In addition, business owners of any level and scale are not required to pay contributions to the Social Insurance Fund, while employee benefits are required to be paid.

In any case, it is possible to receive compensation within the framework of the funds paid; to do this, it is necessary to make a corresponding application to the FSS branch at the place where the individual entrepreneur or legal entity was registered.

Many employers mistakenly believe that benefits can be calculated only after the social insurance service transfers funds. How true this is will be discussed further.

Payment deadlines

In the Social Insurance Fund, reimbursement of expenses is carried out within the framework of compliance with the principle of urgency. Based on the legislation, there is confirmation of the time during which the employer is obligated to pay benefits to the employee after the provision of the boom package. There are several areas of time limits within which benefits are paid.

The first daily segment in which salary is paid in case of presentation of sick leave.
Within 10 days from the moment the employee wrote the corresponding application for the issuance of benefits.
Every month when wages are paid if a child care application is submitted.
On the day the appeal is made, if a funeral application is written.

In each of these situations, the return of funds from the Social Insurance Fund is carried out, regardless of the amount of funds transferred to the fund.

If the employer evades fulfilling its direct obligations, he will subsequently have to pay employees interest of 1/300 of the rate of the Central Bank of the Russian Federation on the total amount for which the benefit is calculated. This interest, by the way, is not returned by the fund.

For such a negligent attitude towards functional responsibilities, the employer will face corresponding administrative liability in the form of a fine and an unscheduled inspection.

Algorithm for the procedure for reimbursement of funds from the Social Insurance Fund

To make the desired return of a certain amount, the employer must take several simple steps. Reimbursement of sick leave by the Social Insurance Fund 2020 requires the following documents, as in other circumstances.

Submit documentation to one of the fund’s branches at the place where the company is registered. A corresponding application is submitted to the Social Insurance Fund in the form of a free form. It displays the value, a copy of settlement transactions, copies of documents designed to provide confirmation of the validity of the transactions.
Take responsibility for receiving funds from Social Security.
Engage in reflecting the results obtained within the framework of appropriate reporting.

If the entire list of securities is marked correctly, the Fund makes payments within a ten-day period.

If the authority has doubts regarding the reliability of the data, it has the right to carry out an inspection; its duration is allocated about 3 months.

In this case, in addition to the set of provided papers, some other types of documentation may be required. If the outcome is normal, the Social Insurance Fund will be reimbursed.

Set of required documents

To ensure the necessary work, there are several documents that must be collected by the employer - the owner of the company in which the insured person works.

Corresponding application for reimbursement of FSS expenses. The 2017 form will be discussed further. The writing is carried out in any mode; it is mandatory to indicate the parameter of the amount that the employer reimburses. When drawing up an application, the amount by type of benefits is detailed, this is convenient for the social insurance service and directly for the policyholder himself. If there is a specific form posted on the website of the relevant authority, you should use it. There is a sample application for reimbursement of expenses from the Social Insurance Fund, but it is drawn up in free form.
Copies of settlement actions noted within Form 4 of the Social Insurance Fund. Here it is necessary to note the amount of debt that the fund must provide. Calculation actions must be carried out in advance, and reports on them can be provided not only at the end of the reporting period, but also at the moment when a particular list of expenses appears. In this case, an interim calculation is drawn up in Form 4 of the Social Insurance Fund. As part of the intermediate form, a special cell is filled in, in which the code of the reporting period for which the form is submitted is noted (the first two windows), the request number is indicated in subsequent elements.
Copies of all types of documentation that can provide confirmation of the validity and correctness of the preparation of all items of expenses associated with the payment of certain benefits. This point is relevant to those groups of companies that operate within the framework of the preferential system.

In addition to these documents, through which reimbursement of FSS expenses is carried out in 2020, additional papers may be required.

Register of expenditure actions;
Copies of confirmations.

These papers can sometimes play a decisive role in the process of dismantling certain situations.

Forms and types of applications

Within the framework of existing legislation, there are approved application forms for offset and return of funds. The preparation of papers is carried out on their basis and depends on the form used.

21 FSS - an act related to the joint reconciliation.
22 FSS - application for crediting the value in the FSS.
23 FSS - an application submitted to obtain a refund.
24 FSS - application paper related to return actions on the amount of accruals.
25 FSS - an act related to the offset of excess amounts for certain categories of payments.
26 FSS - a decision related to the return of excess money that was paid before.
27 FSS - a decision related to the return of excess amounts of money paid.

The application for reimbursement of expenses submitted to the Social Insurance Fund has a form, depending on the form, but usually it is submitted in free form.

FSS number according to TIN

Changes for 2020

Starting this year, in accordance with legislative orders of the Ministry of Labor, employers are obliged to provide a corresponding calculation certificate in addition to the standard set of papers in order to receive compensation. This is necessary because payment transactions are now at a transitional stage under the control of tax services. This certificate traditionally contains a basic list of information.

The total amount of debt obligations on the part of the fund;
Additional accruals;
Expenses not accepted for offset at all;
Reimbursable amounts from social insurance;
Contributions of an offset nature;
Money spent on compulsory insurance;
Amounts of debts written off.

The application form to the Social Insurance Fund for compensation 2020 remains the same. There are several options for the development of events for this operation.

Methods for refunding money

There are several options for compensation, especially if the amount was accrued in a given month and it is less than the amount accrued to employees in fact.

Reducing the amount for the following monthly periods by the amount within which the overpayment of benefits was made. This option is relevant if organizations are on OSNO, and social insurance payments can be made until the error disappears. Simply put, if the employer paid an amount from its own budget, then insurance payments for this amount are paid in a smaller amount. This will happen until the debt obligations are fully repaid.
Direct reimbursement of expenses. In this case, the process is relevant if, within the framework of basic calculations, the total amount of benefits will not be repaid through the payment of amounts, and also if the company is in a special operating mode.

Application form: composition

Registration number of the company and the organization code itself;
A certificate indicating the absence of debt;
List of payments for the time for which compensation is expected;
Date of compilation and signature of persons with appropriate authority.

So, we have looked at what documents must be submitted to the Social Insurance Fund for sick leave compensation in order to count on a successful outcome. If you follow these rules, you can achieve tremendous results and receive compensation quickly.

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

Reconciliation of calculations and reconciliation report with the Pension Fund of Russia

The initiator of the reconciliation can be either the payer of contributions or the Fund. What could be the reason for conducting a joint reconciliation with the Pension Fund? There are several reasons:

the payer has paid more insurance premiums, penalties or fines than is necessary according to the calculation;
The Pension Fund of the Russian Federation collected from the payer excess amounts for insurance premiums, penalties or fines (clause 4 of Article 26 of Law No. 212-FZ of July 24, 2009);
the payer sent an application to the Pension Fund to clarify the payment. In this case, the Fund may propose carrying out a reconciliation in order to make a decision on clarifying the indicators of the payment order (clauses 9, 11 of Article 18 of Law No. 212-FZ).

Reconciliation of settlements with funds is also necessary before drawing up the organization’s annual financial statements. First, you need to request a Certificate from the Pension Fund on the status of settlements as of the reporting date and Information on the status of payments. Such a request can be made either in writing or via the Internet. The certificate will show whether the policyholder has arrears or overpayments, and the Information provides a breakdown of all payments. If discrepancies are found between the data of the Fund and the policyholder, the Fund should be asked to conduct a joint reconciliation of contributions, penalties and fines. For such a case, the Pension Fund has not established a specific application form, so it can be drawn up in any form. The result of such a joint reconciliation will be documented in an Act in Form 21-PFR.

Zero form

The “zero” FSS-4 form has to be submitted to organizations that do not actually carry out activities, and therefore do not pay salaries to employees or do not have any at all.
For the Social Insurance Fund, this does not matter, in other words, the Fund also needs to know the periods when employees were not paid salaries. In this case, only the title page is filled out in the FSS-4 report, containing data about the policyholder and the number of employees. In all other columns of the section, in all tables there are dashes. When filling out the report electronically, the corresponding sections remain blank.

It is recommended to attach to the report an explanatory note in free form, explaining why wages and, accordingly, deductions of insurance premiums for employees were not carried out.