Funding preventative measures to reduce occupational injuries

Financial support for preventive measures is an opportunity provided by law, thanks to which it is possible to reduce the amount of insurance premiums for certain types of expenses aimed at improving the working conditions of employees . Employers - organizations and individual entrepreneurs who employ employees - can save on contributions for injuries by implementing the so-called provision of preventive measures of the Social Insurance Fund (SIF). According to the law, it is possible to reduce the contributions for injuries that must be paid in the current year by the costs of employers that are aimed at reducing this injury rate. Such expenses may include:

• special labor assessment of jobs;
• measures to reduce unfavorable factors in the workplace in accordance with state labor protection requirements;
• sanatorium-resort treatment for employees who are involved in work with harmful and dangerous conditions;
• training in labor protection or safe work performance for certain categories of workers;
• purchase of personal protective equipment, as well as flushing and neutralizing agents;
• Conducting medical examinations of employees who are involved in work with harmful and dangerous working conditions;
• therapeutic and preventive nutrition for employees, which is approved by Order of the Ministry of Health and Social Development of Russia No. 46n dated February 16, 2009;
• purchasing devices that measure blood alcohol levels;
• purchase of tachographs;
• purchasing first aid kits;
• acquisition of devices, instruments, equipment that ensure the safety of working conditions for employees or control over the safety of working conditions for employees

The full list is given in paragraph 3 of Order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n (as amended on December 3, 2018) “On approval of the Rules for financial support of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium and resort treatment.”

The amount of funds that employers can spend on all these preventive measures should not exceed 20% of the amount of contributions from accidents and occupational diseases. In this case, the difference between the contributions that were accrued for the previous year and the costs of financial support, which were also in the previous year, is taken into account.

In order to receive financial support for preventive measures, you must fill out the appropriate application. Both legal entities and individual entrepreneurs who employ employees have the right to submit this application. The form of such an application was approved by Order of the Ministry of Labor No. 598n dated September 2, 2014 (as amended by Order of the Ministry of Labor dated December 4, 2017 No. 829n).

Documents for permission to spend insurance premiums on injuries

Important! In order to use insurance premiums to finance preventive measures, it is necessary to obtain permission from the Social Insurance Fund .

To obtain permission, you must collect a package of documents. The main package of documents includes the following documents:

• financial support plan for preventive measures aimed at reducing injuries and occupational diseases of employees;
• statement;
• a copy of the list of measures that are aimed at improving working conditions and labor protection of employees, taking into account a special assessment of their working conditions

Additionally, the FSS requires documents, a full list of which is contained in paragraph 4 of Order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n (as amended on December 3, 2018). Let's give some examples:

• a copy of the act on the creation of a commission to conduct a special assessment of working conditions;
• a copy of the agreement with the organization that conducts a special assessment of working conditions. Here you will need to indicate the number of jobs that are included in the special assessment and the cost of this special assessment;
• a copy of the report on the special assessment after the relevant measures have been taken, which confirm that the class of working conditions has decreased;
• copies of documents that justify the purchase of equipment, as well as work performed to reduce the level of exposure to harmful working conditions on employees;
• a copy of the order on sending employees to training on labor protection and safe work;
• a list of employees who are sent for training on labor protection and safe work;
• a copy of the agreement with the organization that conducts such training. It must be accredited in the prescribed manner

What documents to provide depends on the measures on which the organization or individual entrepreneur spends money. After submitting all documents, the Social Insurance Fund must make a decision either on financing or on refusal of financing. The deadlines for making a decision by the Social Insurance Fund are shown in the table.

Declared amount	The time frame during which the FSS makes a decision
Less than 8,000,000 rubles	Within 10 working days from the date of submission of all documents to the Social Insurance Fund
More than 8,000,000 rubles	Within 18 working days from the date of submission of all documents to the Social Insurance Fund

PROFRISK.RF

Financial support for preventive measures to reduce industrial injuries and occupational diseases of workers engaged in work with harmful and (or) hazardous production factors

In our previous materials, we commented on the Order of the Ministry of Labor of Russia “On approval of the Standard List of measures annually implemented by the employer to improve working conditions and safety and reduce levels of occupational risks.” Tax incentives by the state for labor protection measures are not limited to the norms of the Tax and Labor Codes given in that article. The legislation also provides for partial financing of labor protection from the Social Insurance Fund, or more precisely, from mandatory insurance contributions. According to Art. 7 (part 1 of paragraph 5) of the Federal Law “On the budget of the Social Insurance Fund of the Russian Federation for 2014 and for the planning period of 2020 and 2020” (No. 322-FZ of December 2, 2013), the Fund has the right to make decisions on the direction of the policyholder ( i.e., the employer) up to 20 percent of the amounts of insurance premiums accrued for the previous calendar year, for the financial support of preventive measures to reduce industrial injuries and occupational diseases of workers.

The costs of a whole range of labor protection measures (preventive measures), many of which are contained in the mentioned Model List, are financed from the amounts of insurance contributions for compulsory social insurance against accidents and occupational diseases. Thus, by skillfully applying the current legislation on labor protection, it is possible not only to reduce the tax base, but also to compensate for part of the costs by reducing insurance premiums. Considering the size of the wage fund, for large enterprises this is millions of rubles, but even for relatively small organizations with less than a hundred employees, you can save hundreds of thousands of rubles annually. How to do it? Let's sort it out in order.

So, according to Article 7 (part 1 of paragraph 5) of the Federal Law of December 2, 2013 No. 322-FZ “On the budget of the Social Insurance Fund of the Russian Federation for 2014 and for the planning period of 2015 and 2020”, the Fund has the right to make decisions in within the limits of budgetary allocations, on the direction by the insurer[1] of up to 20 percent of the amounts of insurance contributions for compulsory social insurance against accidents at work and occupational diseases accrued for the previous calendar year, minus expenses incurred in the previous calendar year for the payment of benefits for temporary disability in connection with industrial accidents or occupational diseases and to pay for the leave of the insured person (in addition to the annual paid leave established by the legislation of the Russian Federation) for the entire period of his treatment and travel to the place of treatment and back, for financial support of preventive measures to reduce industrial injuries and professional diseases of workers and sanatorium-resort treatment of workers engaged in work with harmful and (or) dangerous production factors.

Moreover, the same norm determines that if insurers with up to 100 employees did not carry out two consecutive calendar years preceding the current financial year, financial support for preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium and resort treatment of workers , engaged in work with harmful and (or) hazardous production factors, the amount of funds for financial support of these measures is calculated based on reporting data for three consecutive calendar years preceding the current financial year.

What does this mean in “simple” language? This means that your organization can reduce insurance contributions to the Social Insurance Fund in the current year in the amount of up to 20% of last year’s contributions, minus last year’s expenses for the payment of temporary disability benefits due to industrial accidents or occupational diseases and for vacation pay. sanitary-resort treatment (if any last year), provided that these funds are used to finance the labor protection of your organization. Ask the accounting department, or better yet, the nearest regional branch of the Social Insurance Fund, how much your organization transferred funds to the Social Insurance Fund last year, so that you understand what the minimum amount you can have this year.

For example, if your organization paid last year contributions for compulsory social insurance against industrial accidents and occupational diseases totaling one and a half million rubles, and payments for sick leave and expenses for sanitary treatment of your employees in that year amounted to, say , half a million rubles, then your organization can allocate up to 200 thousand rubles (i.e. 20% of the total amount of one million rubles) for labor protection measures. In essence, this is the minimum budget for the labor protection service, if your organization has one. This is another incentive to take care of the health of your employees, since it is clear that the less your employees were sick last year, the higher the total, i.e. the remaining amount after deduction for financing is in the current one.

Moreover, if the number of your organization is up to 100 people and you have not applied to the Social Insurance Fund for funding in the previous two years, then the basic amount of contributions paid is calculated not for one, but for three years. For small organizations whose annual insurance contributions to the Social Insurance Fund are relatively small, the amount accumulated over a three-year period can be quite significant.

What can the funds saved from contributions to the Social Insurance Fund be used for and what is the procedure for reimbursement?

These issues are regulated by Order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n “On approval of the Rules for financial support of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium-resort treatment of workers engaged in work with harmful and (or) dangerous production factors” .

According to clause 3 of the Rules approved by this Order, the insurer’s expenses for the following activities are subject to financial support from the amounts of insurance premiums:

a) conducting a special assessment of working conditions;

b) implementation of measures to bring the levels of exposure to harmful and (or) hazardous production factors in the workplace in accordance with state regulatory requirements for labor protection;

c) labor protection training for the following categories of workers:

• heads of small business organizations;
• employees of small business organizations (with up to 50 employees), who are entrusted with the responsibilities of labor protection specialists;
• heads (including heads of structural divisions) of state (municipal) institutions;
• managers and specialists of labor protection services of organizations;
• members of labor protection committees (commissions);
• authorized (trusted) persons for labor protection of trade unions and other representative bodies authorized by employees;

d) acquisition of special clothing, special shoes and other personal protective equipment (PPE) in accordance with standard standards for employees engaged in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution standards for the free issuance of personal protective equipment[2] and (or) based on the results of a special assessment of working conditions, as well as flushing and (or) neutralizing agents;

e) sanatorium and resort treatment for workers engaged in work with harmful and (or) hazardous production factors;

f) carrying out mandatory periodic medical examinations (examinations) of workers engaged in work with harmful and (or) dangerous production factors[3];

g) provision of therapeutic and preventive nutrition (TPN) to workers for whom the specified nutrition is provided for by the List of industries, professions and positions in which work gives the right to free medical and preventive nutrition in connection with particularly harmful working conditions, approved by order of the Ministry of Health and Social Development of Russia dated 16 February 2009 No. 46n;

h) purchase by policyholders whose employees undergo mandatory pre-shift and (or) pre-trip medical examinations of devices for determining the presence and level of alcohol content (breathalyzers or breathalyzers);

i) acquisition by policyholders engaged in passenger and cargo transportation of devices for monitoring the work and rest schedule of drivers (tachographs);

j) purchase by policyholders of first aid kits[4].

To receive funding, you must submit an application in the prescribed form to the territorial body of the Social Insurance Fund at your place of registration before August 1 of the current calendar year (clause 4). Two main documents are submitted with the application:

• a plan for financial support for preventive measures in the current calendar year in the established form, developed taking into account the list of measures to improve the working conditions and safety of workers, developed in turn based on the results of a special assessment of working conditions, and (or) on the basis of a collective agreement (agreement on safety labor between the employer and the representative body of workers), indicating the amount of financing;
• a copy of the list of measures to improve the conditions and labor protection of workers, developed based on the results of a special assessment of working conditions, and (or) a copy (extract from) the collective agreement (agreement on labor protection between the employer and the representative body of workers).

To justify financial support for preventive measures, the policyholder, in addition to the documents attached to the application, submits documents (copies of documents) justifying the need for financial support for preventive measures.

For example, if a special assessment of working conditions is included in the financing plan, it is necessary to additionally provide the Fund with:

– a copy of the local regulatory act (copy of the order) on the creation of a commission to conduct a special assessment of working conditions;

– a copy of the civil contract with the organization conducting a special assessment of working conditions, indicating the number of workplaces in respect of which a special assessment of working conditions is carried out, and the cost of conducting a special assessment of working conditions at the specified number of workplaces.

If you need to return funds spent on occupational safety training for certain categories of insured persons, then in addition to the main documents you must provide:

– a copy of the order to send workers to off-the-job training in labor protection;

– list of employees sent for labor protection training;

– a copy of the agreement for training employers and employees on occupational safety issues with an organization that provides services for training employers and employees on occupational safety issues (hereinafter referred to as the training organization) and is duly accredited[5];

– a copy of the notification of the Ministry of Labor of Russia (Ministry of Health and Social Development of Russia) on the inclusion of a training organization in the register of organizations providing services in the field of labor protection;

– a copy of the training program approved in accordance with the established procedure.

Along with the list of employees sent for training (or already trained) in labor protection, the territorial body of the Social Insurance Fund will also require documents from you (copies of orders, certificates, extracts, etc.) confirming that your employees belong to one or another category of insured, having the right to undergo training at the expense of compulsory social insurance against accidents at work and occupational diseases. An exhaustive list of such documents is given in the specified Rules approved by Order No. 580n.

To purchase breathalyzers or breathalyzers at the expense of the Social Insurance Fund, you will need to provide to the Fund branch, in addition to the main documents, a copy of the order or regulation on conducting pre-shift and (or) pre-trip medical examinations of workers, a copy of the license to carry out pre-shift and (or) pre-trip medical examinations of workers, or a copy an agreement with an organization providing services for conducting pre-shift and (or) pre-trip medical examinations of employees, with the attachment of a license of this organization for the right to carry out this type of activity, as well as copies of invoices for payment of purchased breathalyzers or breathalyzers.

The question may arise: what to do if you are just planning to conduct a special assessment of working conditions this year and, accordingly, you do not yet have the documents that you must provide to the fund in addition to the application for reimbursement (for example, a list of measures to improve conditions and will you receive labor protection only based on the results of a special assessment of working conditions)? It's OK! The FSS will meet you halfway and accept your application on the condition that you provide the documents missing for this reason after a special assessment of working conditions. All territorial branches of the Fund have appropriate explanations from the FSS in this regard.

If the amount of your insurance premiums accrued for the previous year is less than 8 million rubles, then the decision on financing, the volume of financial support or the refusal to provide financial support for warnings is made by the territorial body of the Social Insurance Fund independently within 10 working days from the date of receipt of the full set of documents from you . If the amount of your insurance premiums was more than 8 million rubles, then the decision is made after agreement with the central Fund in Moscow within 15 working days from the date of receipt of the specified documents.

The decision is formalized by order of the FSS and, within 3 working days from the date of its adoption or receipt of approval from the central Fund, is sent (in the case of a decision to refuse, with justification of the reasons for the refusal) to the applicant.

You can be denied financial support for preventive measures only in the following cases:

a) if you have arrears in the payment of insurance premiums, penalties and fines that have not been paid on the day of submitting the application to the territorial body of the Fund at the place of your registration;

b) the submitted documents contain false information;

c) if the funds provided for by the Fund’s budget for financial support of preventive measures for the current year have been fully distributed;

d) when submitting an incomplete set of documents.

Refusal to provide financial support for preventive measures on other grounds is not permitted.

Considering that financing (i.e., reimbursement of your actual expenses for labor protection) is carried out at the expense of public funds (do not forget that the Social Insurance Fund is a state extra-budgetary fund), the Rules provide for accounting and control of expenses incurred by your organization for these purposes. The accounting department of your organization must keep records of funds allocated for the financial support of preventive measures to pay insurance premiums, and submit a quarterly report on their use to the territorial body of the Fund (clause 12 of the Rules). After completing the planned activities, you must submit documents confirming the expenses incurred to the territorial body of the Foundation.

In accordance with the procedure established by law, your organization is responsible for the targeted and full use of the amounts of insurance contributions for the financial support of preventive measures in accordance with the financial support plan for preventive measures agreed with the Fund, and in case of incomplete use of these funds, you must report this to the territorial body of the Foundation at the place of its registration until October 10 of the current year (clause 13 of the Rules). Expenses actually incurred, but not confirmed by documents on the intended use of funds, are not subject to offset against the payment of insurance premiums.

And one last thing. According to paragraph 2 of the Rules, financial support for preventive measures is carried out within the budget allocations provided for by the budget of the Social Insurance Fund of the Russian Federation for the current financial year. You may be denied funding if the funds provided for in the Fund's budget for financial support of preventive measures for the current year have been fully distributed.

Considering that your organization is not the only insurer in your region, especially if, in addition to you, large enterprises with multimillion-dollar annual contributions are applying to the Social Insurance Fund, do not wait until August 1 and contact the nearest regional office of the Social Insurance Fund of the Russian Federation right now. This is recommended by the FSS specialists themselves, based on the established practice of financing preventive measures. It will be a shame if you are denied a refund for this reason and your last year’s contributions are “lost” due to such a banal lack of funds provided by the Fund for these purposes.

[1] Let us recall that according to Federal Law No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases,” all employers are insured.

[2] Order of the Ministry of Health and Social Development of Russia dated October 1, 2008 No. 541n “On approval of standard standards for the free issuance of certified special clothing, special footwear and other personal protective equipment to workers of cross-cutting professions and positions in all sectors of the economy engaged in work with hazardous and (or) dangerous working conditions, as well as work performed in special temperature conditions or associated with pollution.”

[3] Order of the Ministry of Health and Social Development of the Russian Federation dated April 12, 2011 N 302n “On approval of lists of harmful and (or) hazardous production factors and work, during which mandatory preliminary and periodic medical examinations (examinations) are carried out, and the Procedure carrying out mandatory preliminary and periodic medical examinations (examinations) of workers engaged in heavy work and work with harmful and (or) dangerous working conditions.”

[4] In accordance with Order of the Ministry of Health and Social Development of the Russian Federation dated March 5, 2011 N 169n “On approval of requirements for the provision of first aid kits with medical products for providing first aid to employees.”

[5] In accordance with Order of the Ministry of Health and Social Development of the Russian Federation dated April 1, 2010 N 205n “On approval of the list of services in the field of labor protection, the provision of which requires accreditation, and the Rules for the accreditation of organizations providing services in the field of labor protection” .

In our next materials, read about professional risk classes and how to get a discount on the insurance rate at the regional office of the Social Insurance Fund. © Baygereev Marat Serikbaevich, 2020

Video presentations and lectures by specialists from the Federal Social Insurance Fund of the Russian Federation on occupational risk classes and the procedure for reimbursement:

For additional advice, please contact the All-Russian Federation of the Federal State Budgetary Institution “Research Institute of Labor and Social Insurance” of the Ministry of Labor of Russia: Irkutsk, (3952) 458-500.

see all our videos on the professional channel of the Institute of Labor on labor legislation (occupational safety, personnel records and personnel management)

Video about how SOUT affects contributions to the Pension Fund:

In the video - Head of the Department of the Pension Fund of the Russian Federation Irina Afonina about additional insurance tariffs in connection with the special labor assessment (SAL) - a seminar-meeting of the Ministry of Labor of Russia for the Siberian Federal District in Irkutsk on July 30, 2014. Institute of Labor and Social Insurance.

Applications for distance learning are accepted by email. by mail or on the website of the VSF Research Institute of TSS of the Ministry of Labor of Russia: online application

How to fill out an application for financial support for preventive measures

The application form is contained in Appendix 3 to Order of the Ministry of Labor No. 598n dated September 2, 2014 (as amended by Order of the Ministry of Labor dated December 4, 2017 No. 829n). The application contains several sections; how to fill them out correctly is shown in the table.

Sections of the application	How to fill out
Statement header	In the header of the application, you must indicate the Social Insurance Fund to which this application is sent, its address, as well as the surname and initials of the head
Information about the policyholder	Indicate the full name of the organization or individual entrepreneur
Registration number of the policyholder registered with the territorial body of the Fund	You must indicate the number assigned to the organization or individual entrepreneur
TIN	Here you must indicate the TIN of the organization or individual entrepreneur
“I undertake to ensure the targeted use of funds for the financial support of preventive measures from the amounts of insurance premiums, to be submitted quarterly to...”	Here you must indicate the branch of the Social Insurance Fund in which the organization or individual entrepreneur is registered
Attachments to the application	The following documents must be attached to the application: · financial support plan for preventive measures for 2020 (if the application is submitted in 2020);

· a copy of the list of measures to improve working conditions and labor safety of employees, which were developed based on the results of a special assessment of the working conditions of employees;

· a copy or extract from the collective agreement (agreement on labor protection between the employer and the representative body of employees);

· other documents

Copies of documents must be certified with the seal of an organization or individual entrepreneur

Mark the method of delivery of the decision or refusal of financial support. Two methods are offered to choose from:
1. in person

2. by mail

Name of the insured Abbreviated name of the organization or surname and initials of the individual entrepreneur Signature, surname, initials of the person who signs the application Application from the organization is signed by the head or authorized employee of the organization, the individual entrepreneur signs the application himself Date, stamp Individual entrepreneurs put a stamp only if they have one

Useful article

How to finance labor safety measures at the expense of the Social Insurance Fund in 2018: step-by-step instructions

Funds from the Social Insurance Fund to finance preventive measures are limited, so it is better not to delay submitting documents until the last days. If the fund distributes all the money among other applicants ahead of schedule, you will be denied funding. In this article we will tell you what has changed in 2020 and what documents are now needed to reimburse labor safety expenses.

Step 1: Determine the amount of fees that can be reimbursed

Check in advance with the accounting department for the amount that can be returned from the Social Insurance Fund.
This will allow you to plan activities that can be claimed for reimbursement. These funds can be spent on preventive measures to reduce industrial injuries and occupational diseases of workers. Each organization can return up to 20 percent of the insurance premiums that it paid in the previous year minus the costs of paying security for the specified type of insurance (clause 2 of the Rules for financial provision of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-resort treatment of workers, employed in work with harmful and (or) hazardous production factors, approved by Order of the Ministry of Labor dated December 10, 2012 No. 580n; hereinafter referred to as Rules No. 580n). The FSS will not return real money to the company. It will allow expenses for preventive measures to reduce industrial injuries and occupational diseases of workers to be offset against contributions for injuries accrued in 2020 (clause 3 of Rules No. 580n).

Calculate the maximum amount by which you can reduce accrued contributions for insurance against accidents and occupational diseases, using the formula (clause 2 of Rules No. 580n):

Example. For 2020, the Pobeda organization accrued and paid contributions to the Social Insurance Fund budget for insurance against industrial accidents and occupational diseases in the amount of 158,300 rubles. At the same time, employee V.F. Kovalev in 2020, they paid temporary disability benefits in connection with an industrial accident in the amount of 24,500 rubles.

(158,300 rub. - 24,500 rub.) × 20% = 26,760 rub.

Consequently, in 2020, an organization can claim reimbursement of its costs for labor protection measures in the amount of no more than 26,760 rubles.

For organizations with up to 100 employees that have not applied to the Social Insurance Fund for injury prevention funding over the past two years, the limit is different. For such organizations, the maximum amount by which accrued contributions for insurance against accidents and occupational diseases can be reduced is calculated using the formula (clause 2 of Rules No. 580n):

In this case, you can use the maximum amount if it does not exceed the amount of insurance contributions that the company must transfer to the Social Insurance Fund in the current year.

You can find out the amount that the organization can reimburse this year from a FSS specialist. To do this, find out from the accounting department which department of the fund they work with. Call and find out which specialist the organization is assigned to.

note

The list of territorial bodies of the Social Insurance Fund in the constituent entities of the Russian Federation with addresses and telephone numbers, as well as their work schedules can be found in Appendices 1 and 2 to the Administrative Regulations, approved by Order of the Ministry of Labor dated September 2, 2014 No. 598n

Inform the Social Insurance Fund specialist that you are going to write an application for reimbursement of insurance premiums. Find out from him the amount of contributions that are subject to reimbursement. A fund department specialist will provide assistance, since the number of accepted applications is one of the indicators of its work. As a rule, fund specialists help select items for which reimbursement can be made and advise on the procedure for submitting documents for selected events. By agreement, a specialist from the Social Insurance Fund can send valid document forms and subsequently check by e-mail whether you have filled them out correctly. Such preliminary approval will help avoid additional trips to the fund branch.

Step 2. Make an action plan

When developing an action plan to improve working conditions and safety, use the Standard List of measures annually implemented by the employer to improve working conditions and safety and reduce occupational risks, approved by Order of the Ministry of Health and Social Development dated March 1, 2012 No. 181n.
At the same time, the organization must include in the plan the activities that it plans to finance through reimbursement in the current year. Therefore, a specific list of activities is determined by the employer based on the specifics of the organization’s activities and the results of a special assessment of working conditions. You can spend the money saved on FSS contributions (clause 3 of Rules No. 580n):

• for a special assessment of working conditions;
• bringing the levels of exposure to harmful production factors in the workplace in accordance with labor protection requirements, for example, reducing electromagnetic radiation, dust, gas pollution, etc.;
• training on labor protection, as well as on safe work practices and actions in the event of an accident or incident at a hazardous production facility for certain categories of employees;
• purchasing personal protective equipment for employees of flushing and neutralizing agents;
• sanatorium-resort treatment for workers who work with harmful or dangerous factors;
• medical examinations;
• therapeutic and preventive nutrition;
• breathalyzers or breathalyzers;
• tachographs;
• first aid kits;
• equipment to ensure the safety of workers or control the safe conduct of work;
• equipment for training, including distance learning.

A complete list of activities and conditions under which the Social Insurance Fund is allowed to pay for them through contributions for insurance against accidents and occupational diseases are given in paragraphs 2–4 of Rules No. 580n.
In 2020, insurance premiums can be used to offset the costs not only of labor safety training, but also of training on safe work practices and actions in the event of an accident or incident at a hazardous production facility. Such changes were made by Order of the Ministry of Labor dated October 31, 2017 No. 764n.

Step 3. Select activities to be reimbursed

Taking into account the amounts that you plan to receive from the Social Insurance Fund, determine the activities on which you will spend the money.
It is more profitable to choose activities that will allow you to receive the maximum amount of compensation. Please note that in order to receive funding, you need to provide supporting documents to the Social Insurance Fund. The number of documents depends on the selected type of event. See the table for the documents that need to be submitted to the FSS. In 2020, when reimbursing expenses for the purchase of personal protective equipment, it is necessary to additionally submit a copy of the conclusion confirming the production of industrial products on the territory of the Russian Federation, issued by the Ministry of Industry and Trade. See the diagram for how to obtain a conclusion.

Example. The amount of contributions that an organization can reimburse in 2018 from the Social Insurance Fund is 400 thousand rubles.

In the organization: - purchased personal protective equipment for 400 thousand rubles;

— conducted medical examinations worth 250 thousand rubles;

— carried out a special assessment for 500 thousand rubles;

— trained employees on labor protection — 200 thousand rubles.

If an organization decides to fund medical examinations and occupational safety training, it will need to collect documents for two activities, which will significantly increase the amount of work. Therefore, it is more convenient to choose one event and spend the entire allowed amount on it. When choosing, pay attention to which event will be easier to prepare supporting documents. To finance the special assessment, the employer provides the Social Insurance Fund with a copy of the order to create a commission to conduct a special assessment and a copy of the agreement with the organization that will conduct it. To confirm the purchase of PPE, you need to prepare more documents, including obtaining an opinion from the Ministry of Industry and Trade. The employer can choose any combination of activities, but an amount not exceeding the amount of contributions, that is, 400,000 rubles, will be counted.

Step 4: Create a financial plan

The financial support plan includes costs for labor protection measures in the current year.
The 2020 changes did not affect the form and procedure for filling out the financial support plan. It is filled out in accordance with the mandatory established form (appendix to the Rules No. 580n). Organizations may include future costs for occupational safety and health activities in the plan. For example, a special assessment of working conditions can be included in the plan and step-by-step reports on its implementation can be submitted to the Social Insurance Fund department. At the same time, at the time of filing the application, the organization must have concluded an agreement to conduct a special assessment (subparagraph “a”, paragraph 4 of Rules No. 580n). Some of the activities can be included in the plan only after actual implementation, for example, providing workers with therapeutic and preventive nutrition (subclause “g”, clause 4 of Rules No. 580n). Therefore, before including this or that event in the plan, check the list of required documents using the link (clause 4 of Rules No. 580n).

Sign the financial support plan from the chief accountant and general director of the enterprise and affix the organization’s seal, if available.

Step 5. Fill out the application and send the documents to the Social Insurance Fund

In 2020, an application for financial support for preventive measures to the Social Insurance Fund must be submitted in a modified form (Order of the Ministry of Labor dated December 4, 2017 No. 829n).
Now the application must indicate how the organization prefers to receive a financing decision from the Social Insurance Fund. Fill out the application on paper or in the form of an electronic document. The application form is given in Appendix 3 to the Administrative Regulations, approved by Order of the Ministry of Labor dated September 2, 2014 No. 598n (hereinafter referred to as Regulation No. 598n). Please attach to your application:

• a plan for financial support for preventive measures in the current calendar year in the form of an appendix to the Rules, developed taking into account the list of measures to improve the working conditions and safety of workers, indicating the amount of financing;
• a copy of the list of measures to improve the working conditions and safety of workers, which was developed based on the results of the special labor assessment;
• a copy or extract from the collective agreement and (or) agreement on labor protection between the employer and the representative body of employees, if the enterprise has such a document;
• documents confirming the need for financial support, depending on the selected activities.

Important
Before visiting the FSS branch, obtain from the head of the organization a power of attorney to represent the interests of the enterprise in the FSS branch (clause 20 of Regulation No. 598n)

The application and documents can be submitted to the Social Insurance Fund on paper or in the form of an electronic document (clause 19 of Regulation No. 598n). To submit documents electronically, the organization must be registered on the government services portal. Certify the application and attached documents with an enhanced qualified electronic signature. In this case, there is no need to duplicate documents on paper. You can certify the application with a simple electronic signature, but in this case the documents must also be submitted to the FSS office on paper. In this case, the application will not be considered until the fund receives the documents on paper.

If you submit documents in paper form, complete the application and financial support plan in two copies. The FSS specialist must mark receipt on your copies. Copies of documents must be certified by the seal of the policyholder in accordance with the procedure established by law.

The application and accompanying documents must be submitted before August 1 to the territorial body of the Social Insurance Fund at the place of registration of the organization. Do not delay submitting your application until the deadline, as it will be returned if the fund specialist finds errors in the documents. In this case, it will take time to correct errors; you may need to obtain new documents from counterparties, so there is a possibility that you will not be able to submit your application on time. In addition, if the FSS distributes all the money among other applicants, financing will be denied, even if you provide all the documents on time.

Step 6: Find out if you can get financing

The territorial body of the Social Insurance Fund will post on its website information about its receipt, indicating the date and time, within one working day from the date of registration of the application.
You can also track the progress of your application on the website. Then the Social Insurance Fund will decide on financing preventive measures within a period that depends on the amount of contributions (table).

Deadline for making a decision by the Social Insurance Fund on reimbursement of contributions for injuries

Amount of insurance premiums accrued for the previous year	Who makes the decision	Review period
Up to 10 million rubles inclusive	Territorial body of the FSS	Within 10 working days from the date of receipt of the complete set of documents
More than 10 million rubles	Territorial body of the FSS after agreement with the FSS of Russia	Within 18 working days from the date of receipt of the complete set of documents

The fund draws up a decision on the application by order and sends it to the policyholder within three working days.
The order can be delivered at a personal reception, sent by mail or in the form of an electronic document through the government services portal, depending on the method you indicated in the application. If the FSS refuses funding, it will indicate the reasons for the refusal. The territorial body of the Social Insurance Fund may refuse to reimburse contributions if:

• the company has arrears in paying insurance premiums, penalties and fines that have not been paid on the day the policyholder submits the application. There is a risk of refusal, even if the debt is several rubles;
• documents contain false information;
• funds for reimbursement of contributions to enterprises provided for by the Social Insurance Fund budget have been fully distributed;
• the company provided an incomplete set of documents.

For other reasons, the FSS has no right to refuse (clauses 8–10 of Rules No. 580n).

Step 7. Submit a quarterly report to the Social Insurance Fund

If the fund approves the financing of preventive measures through contributions, it will be necessary to keep records of expenses and draw up reports (clause 12 of Rules No. 580n).
If an enterprise included future expenses in the plan and did not fully take advantage of them, this must be reported to the Social Insurance Fund before October 10 (clause 13 of Rules No. 580n). The report should be prepared quarterly and submitted to the fund branch at the place of registration. The due date is no later than the 20th day of the first month following the expired quarter. Compile reports according to the recommended form from Appendix 1 to the FSS letter dated February 20, 2017 No. 02-09-11/16-05-3685. Attach documents confirming expenses to the report. If expenses are not confirmed by documents on the intended use of funds, they are not counted towards the payment of insurance premiums (clause 14 of Rules No. 580n). For the documents, fill out an accompanying sheet on which the FSS specialist will mark receipt. In this case, you will have confirmation that you submitted the documents on time and in full.

If the fund made a positive decision in the second or third quarter, it is not necessary to submit reports for previous quarters. The report is compiled on an accrual basis, so if you are filing your report for the first time in the third quarter, include information for previous periods.

FSS refusals to provide financial support for preventive measures

When submitting all documents, as already mentioned, the Social Insurance Fund will make either a positive or negative decision. In what cases can the Social Insurance Fund refuse to provide financial support for preventive measures to an organization or individual entrepreneur? There may be several reasons.

Causes	Notes
The Social Security Fund has no money	This can happen if the Social Security Fund funds have already been distributed
an organization or individual entrepreneur has arrears in payment of insurance premiums as of the date of submission of the package of documents	The Social Insurance Fund takes into account arrears in insurance premiums, penalties, and fines that arise as a result of: · reporting submitted to the Social Insurance Fund and contributions not paid on time; Desk or on-site inspection
an incomplete set of documents was provided	What package of documents to provide, see above
the documents contain false information	You will need to correct the documents and resubmit them.

If the Social Insurance Fund has refused, then the organization or individual entrepreneur can submit the application again, having first eliminated the reason for the refusal, unless the refusal was made due to a lack of money in the Social Insurance Fund. In this case, there is no point in reapplying.

An application for ensuring preventive measures is submitted to the department (branch) of the Social Insurance Fund at the place of registration of the organization or individual entrepreneur. This is stated in paragraph 4 of Order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n (as amended on December 3, 2018).

Who is filing the new forms?

Companies that received permission from the territorial branch of the Federal Social Insurance Fund of the Russian Federation in 2020 to finance preventive measures to reduce injuries must submit a report on the use of contributions in case of injury.

Let us remind you that in order to obtain permission they had to submit to the Federal Social Insurance Fund of the Russian Federation an application for financial support for preventive measures to reduce injuries and the necessary documents by August 1, 2020.

Once a company has received permission, it has additional responsibilities. It must (clause 12 of the Rules for financial support of preventive measures, approved by Order of the Ministry of Labor of Russia dated December 10, 2012 N 580n, hereinafter referred to as Rules N 580n):

• keep records of funds allocated for financial support of preventive measures for the payment of insurance premiums;
• report to the fund about their use.

Note. What expenses can be paid using the funds of the Federal Social Insurance Fund of the Russian Federation?

A complete list of measures to reduce industrial injuries that a company can carry out at the expense of the Federal Social Insurance Fund of the Russian Federation is given in clause 3 of the Rules approved by Order of the Ministry of Labor of Russia dated December 10, 2012 N 580n.

What to do if you receive a positive decision from the Social Insurance Fund

If the Social Insurance Fund gives a positive decision, then you will additionally have to submit another report. Quarterly, along with Form 4-FSS, you will need to submit a “Report on the use of amounts of insurance contributions for compulsory social insurance against accidents at work and occupational diseases for the financial support of preventive measures to reduce industrial injuries and occupational diseases.” The form of this report is contained in Letter of the Social Insurance Fund of the Russian Federation No. 17-03-18/05-7094 dated 06/02/2014. Such a report is compiled on a cumulative basis from the beginning of the year. It is accompanied by documents that confirm the funds spent.

EDITOR'S COMMENT

How to use insurance premiums to finance preventive measures to reduce injuries in a region that is participating in the FSS pilot project

A pilot project is an experiment that provides for the payment of social benefits without the participation of employers, as well as direct financing of expenses for the prevention of injuries and occupational diseases from the Social Insurance Fund without the use of contributions for insurance against accidents and occupational diseases. To reimburse expenses in the region that is participating in the pilot project, contact the territorial office of the Social Insurance Fund with an application. The application form was approved by order of the Ministry of Health and Social Development dated July 11, 2011 No. 709n. Please attach documents confirming the expenses incurred to your application. Send the documents along with the application to the fund no later than December 15 of the reporting year. Within five working days from the date of receipt of the application and documents, the territorial branch of the fund will decide whether to reimburse expenses or not. If the decision is positive, the Social Insurance Fund will transfer the money to the organization’s current (personal) account. The list of regions that are participating in the pilot project is given in Government Decree No. 294 dated April 21, 2011.

Documents to justify financial support for preventive measures

Event	Documentation
Special assessment of working conditions	Copies of: - the order to create a special assessment commission; — an agreement with the organization that will conduct the special assessment, indicating the number of jobs being assessed and the cost of the special assessment
Reducing the level of harmful factors	Copies of: - reports on special assessments carried out before and after the implementation of labor protection measures; — documents on the purchase of equipment (on work) to reduce the impact of harmful and dangerous factors. If the planned activities do not require the purchase of equipment - a copy of the contract for such work
Occupational safety training for managers and employees of small businesses, heads of government agencies, occupational safety specialists and commissioners, members of occupational safety commissions	List of employees sent for training. Copies of: - the order to send employees for training; — agreements with a training organization; — notifications from the Ministry of Labor on the inclusion of a training organization in the register of organizations providing services in the field of labor protection; - studying programs. Documents of employees confirming their belonging to positions that can be trained at the expense of the Social Insurance Fund (for example, copies of orders for appointment to a position). A detailed list of documents depending on positions is given in subparagraph “c” of paragraph 4 of the Rules for financial support of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium and resort treatment of workers engaged in work with harmful and (or) dangerous production factors, approved by order of the Ministry of Labor dated February 20, 2014 No. 103n
Purchasing PPE	List of: - purchased PPE, indicating professions, positions of employees, standards for issuing PPE with reference to the corresponding paragraph of the standard standards, as well as the quantity, cost, date of manufacture and expiration date of purchased PPE; — PPE purchased based on the results of a special assessment. Copies of: - certificates (declarations) of compliance of PPE with the technical regulations of the Customs Union “On the safety of personal protective equipment” (TR CU 019/2011); — conclusion on confirmation of the production of industrial products on the territory of the Russian Federation, issued by the Ministry of Industry and Trade of the Russian Federation in relation to PPE
Sanatorium-resort treatment for employees	The final act of the medical commission based on the results of periodic medical examinations of employees. Lists of employees sent for treatment, indicating recommendations. Calculation of the cost of travel packages. Copies of: - sanatorium licenses; — contracts for the purchase of vouchers
Carrying out periodic medical examinations	Copies of: - list of employees subject to medical examinations in the current calendar year; — agreements with medical institutions; — medical facility licenses
Purchasing therapeutic and preventive nutrition	A list of workers who are given food, indicating the basis (list item), workers’ professions and issuance standards. Diet number. Schedule of employment of workers who have the right to receive preventive nutrition. Copies of: - documents on the time actually worked in hazardous conditions; — itemized cost estimates planned for the purchase of preventive nutrition; — agreements between the policyholder and public catering organizations, if the food was not provided in the structural divisions of the policyholder; — documents confirming the costs of purchasing food
Purchase of breathalyzers for pre-shift and pre-trip medical examinations	Copies of: - local regulations on pre-shift or pre-trip medical examinations; — a license to conduct medical examinations or an agreement with an organization that has the right to conduct such medical examinations (with the attachment of a license from this company for the right to conduct medical examinations); — invoices for the purchase of breathalyzers and breathalyzers
Purchase of tachographs	A list of vehicles (hereinafter referred to as vehicles) that need to be equipped with tachographs (indicating their registration numbers, date of issue, information about passing technical inspection), copies of vehicle passports. Copies of: - licenses for the right to carry out transportation and copies of documents confirming the relevant type of activity of the organization; — certificate of registration of the vehicle with the traffic police; — invoices for the purchase of equipment
Buying first aid kits	List of purchased medicines indicating their quantity, price and sanitary posts that will be equipped with first aid kits

Procedure for reimbursement of labor safety costs from the Social Insurance Fund

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Common questions about financial support for preventive measures

Question. What entries are made when providing financial support for preventive measures?

Answer. When providing financial support for preventive measures, the following entries are made.

Business transaction	Debit	Credit
permission to finance preventive measures has been received	76	86
the debt to the Social Insurance Fund for insurance contributions was reduced by the amount of expenses incurred	Debit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases”	76