Fss for children. Direct payments from the social insurance fund
Arranging financial assistance for people is one of the main sources of funds along with wages, especially if the person is disabled. They are accrued in the organization where the citizen is officially employed, when the employer makes the calculation and sends the information to the insurance organization.
In some areas Russian Federation innovations are being introduced related to the provision of activities involving social assistance and support through direct payments from the Social Insurance Fund, without the participation of the employer with whom the person is employed.
What is meant by direct payments to the Social Insurance Fund?
The state is committed to facilitating the mechanism for receiving benefits, so in some areas it is practiced to accrue direct payments within the limits of compulsory insurance. Previously, the provision was implemented according to a complex scheme, when the employer had to give the amount required by accounting calculations to a person from his payroll fund, and then reimburse this money to the insurance institution.
Today, this method of assigning benefits is simplified. It is enough for a citizen to independently contact the Social Insurance Fund, where the calculation is made in accordance with the law. Paid cash not as an employer on the day of transfer of wages, but within ten days from the date of execution of a written request for the transfer of money and provision of information.
The project has been in effect since 07/01/2011, has already been distributed in 33 territories, and 6 districts have been added to them since 07/01/2018. Payment of benefits is regulated PP number 294, valid from 21.04. 2011.
Benefits of direct payments
In the future, government agencies plan to transfer all regions to this mechanism, when the Social Insurance Fund calculates and issues benefits to temporarily disabled citizens independently.
This system has the following advantages:
- funds are transferred in full;
- the amount of payments is guaranteed to the applicant without taking into account financial condition the organization where he was officially employed and carried out professional activities;
- convenient ways to receive;
- absence of difficulties in communicating with the manager regarding the accuracy of amounts and accounting calculations;
- when applying to the Social Insurance Fund, a person is guaranteed the transfer of the due benefit in 100% of cases, provided that the package necessary papers collected completely, and the data contained in it confirms the fact of disability.
IMPORTANT! The applicant is entitled to funds only if he made contributions to the Social Insurance Fund, that is, he officially worked in the organization, and the employer sent monthly amounts for each employee.
Explanations from the Social Insurance Fund regarding direct payments
As a supplement to the Government Decree defining the basis for the provision of content, the government agency has issued information explaining to potential recipients the specifics of implementation pilot project FSS “direct payments”.
It says: the purpose of the adoption of the Resolution is to improve financial situation people who need to calculate benefits in a simplified mode and employers who take on this responsibility, paying money from their budget, and then reimbursing them through the insurance authority. The information indicates the types of benefits, the mechanism for their calculation and issuance.
Types of benefits
Payment of insurance coverage when submitting application information is carried out by fund branches in the constituent entities. They have the right to issue money after the applicant submits data on the following types of benefits:
- upon the onset of temporary disability (for expectant mothers, people exposed to injuries in the event of emergency situations);
- maintenance due during pregnancy and after childbirth (in case of visiting a gynecologist up to 12 weeks, a one-time benefit after childbirth, for care up to 1.5 years).
ATTENTION! These types of benefits at the expense of the Social Insurance Fund for a one-time transfer are paid no later than ten calendar days from the date of execution of the application document. And in the case of a monthly transfer, they are transferred to the recipients’ accounts from the first to the fifteenth of each month.
The procedure for calculating benefits for mothers with children and pregnant women
The system for registering support measures due to disability due to pregnancy and childbirth is beneficial in provision and involves the work of only 2 entities - the applicant and the Social Insurance Fund. Specialists from the competent institution calculate maternity benefits taking into account the woman’s average monthly earnings for the last 2 years of work.
For all regions, the calculation method is the same; it should be equal to 100 percent of the mother’s average monthly earnings. It is calculated this way:
- in order to obtain the average salary, it is necessary to divide the amount received for the previous 2 years of work by the number of days actually worked during the same period;
- the amount of payments is calculated by multiplying the average earnings per day for 2 recent years work for the number of days a woman is on maternity leave.
Thus, the specialist receives the amount required to be transferred to the applicant monthly. The sizes of other species (for early registration, after 30 weeks of pregnancy, up to 1.5 years) are established Federal Law No. 81, in force since May 19, 1995, they do not need to be calculated.
Registration procedure
The employer is also interested in a simplified mechanism for providing payments, so the legislation one way or another attracts him to this scheme. But not by making their own expenses, but by transferring data about expectant mothers preparing to go on maternity leave, for whom benefits are required to be transferred.
The registration method is the same for all subjects and consists of the following actions:
- the organization keeps personnel records of workers who pay monthly insurance premiums, makes a selection of citizens who are entitled to receive maintenance in the next month;
- these citizens fill out applications requesting the accrual of benefits;
- the institution sends complete packages of documents for each person;
- Applications are reviewed at the competent institution, and money is transferred to personal accounts.
ADVICE! Not all companies are responsible in providing data to the insurance institution. If the company refuses, the woman can apply on her own. If the package of documents is incomplete, the insurer may make inquiries to the departments.
List of required documents
If you want to apply for support measures, you should know what documents for payment of benefits need to be sent for their calculation and execution:
- citizen's statement;
- register of expenses taking into account paid insurance benefits (from the employer);
- calculation of accrual of amounts for in the prescribed form 4-FSS (from the employer);
- documents confirming expenses (certificate of incapacity for work, if employed less than 6 months ago - order of enrollment, copy of work record book, contract).
If the organization employs more than twenty-five people, the employer submits information in the form of an electronic declaration.
Regions of direct payments
- Nizhny Novgorod region.
- Karachay-Cherkess Republic.
A year later, in 2012, 5 regions and 1 region joined them:
- Tambovskaya.
- Novosibirsk.
- Novgorodskaya.
- Astrakhan.
- Kurganskaya.
- Khabarovsk region.
In 2015, 3 regions and 2 Republics underwent innovations:
- Crimea.
- Tatarstan.
- Samara.
- Belgorodskaya.
- Rostovskaya.
In 2016, the system included 1 Republic and 5 regions:
- Mordovia.
- Kaliningradskaya.
- Bryansk.
- Ulyanovskaya.
- Lipetskaya.
- Kaluzhskaya.
In 2017 new order adopted by 4 Republics, 2 territories, 7 regions:
- Adygea.
- Kalmykia.
- Buryatia.
- Altai.
- Altaic.
- Seaside.
- Magadan.
- Tomskaya.
- Jewish.
- Orlovskaya.
- Omsk.
- Amurskaya.
- Vologda.
Since 2018, work has been carried out taking into account innovations in 2 regions and 4 Republics:
- Kostroma.
- Kurskaya.
- Kabardino-Balkarian.
- Karelia.
- Tyva.
- North Ossetia.
This list is updated annually, and the result of a complete transition to a system of direct payments through the Social Insurance Fund is gradually being achieved.
Unlike personal income tax, payment to the Social Insurance Fund is made not from the income received by the employee, but from the organization in which he is engaged in labor activities. After the organization’s accounting department makes calculations for wages, you need to calculate the percentage that should be transferred to the Social Insurance Fund. The complexity of this procedure is that the amount of insurance premiums depends not only on the employee’s income, but also on the percentages used to calculate contributions.
Same as payment different types taxes, contributions must be paid within the specified time frame. If this requirement is not met, the employer is subject to penalties from the FSS. In addition to making timely payments, organizations must regularly fill out reporting forms that provide information about funds paid into the fund.
Currently the Social Insurance Fund rate is 2.9%. But, in addition to the regular transfer of this amount, the employee is also deducted from each income. Pension Fund contribution, accounting for 22%. A regular payment to the Compulsory Medical Insurance Fund is added to these contributions. The amount transferred to it should be 5.1% of the employee’s total income. When calculating all fees, it turns out that the organization is obliged to transfer 30% of the income paid to the employee.
The percentage calculated by the Social Insurance Fund must be transferred to the fund not by the employee himself, but by the organization where he works.
Depending on the situation, the amount accrued by the fund will have a specific value.
For example, in a situation where an employee is ill, the amount of payment from the fund will be based on two factors: previously made transfers to the fund from the employee’s salary, as well as the length of his work at his current job. At the same time, the amount transferred from the employee’s salary to the fund does not depend on the frequency of insurance situations. The amount of the amount subsequently paid by the fund in the event of illness and the employee going on maternity leave also does not depend.
See also the video about changes in insurance premium rates up to 2018 inclusive:
Deadlines for paying contributions to the fund
To carry out the procedure for paying contributions calculated based on employees’ salaries, a period of up to the 15th day of the month following the month being paid is allocated. Organizations are required to transfer contributions every month. Thus, depending on the size of the employee’s salary and his possible illnesses, the amount transferred to the fund may vary slightly.
The amount of monthly payment of contributions by organizations is calculated as follows. To obtain the exact amount of contributions that must be made for the past month, the amount of benefits that were accrued from the Social Insurance Fund in the current month is used. From this amount, contributions going towards insurance cases related to maternity and illness are deducted. These contributions include accruals made at the basic rate, as well as at the reduced rate. The resulting amount will be obligatory contribution, which must be paid to the company for the past month.
Example of step-by-step calculation
The calculation of the amount paid to the Social Insurance Fund occurs in several stages:
- The amount of income paid to employees registered in the organization is calculated.
- Funds for physical expenses are added to the received single amount. persons conducting temporary activities in the organization.
- From the amount received in this way, the amount of benefits previously issued by the Social Insurance Fund to the organization’s employees is subtracted.
The amount transferred by the organization to the fund, calculated from the employee’s salary for an accident, is only 0.2%. Depending on the number of days of activity of the employee, the amount of the salary, as well as the transferred amount, is subject to change. The amounts transferred monthly to the fund are subsequently added up.
What are contributions to the Social Insurance Fund used for?
All amounts transferred to the fund by the organization are intended to support the financial situation of the organization’s employees in a number of unforeseen situations. To such situations in which an employee is entitled financial assistance, refers to:
- Temporary disability associated with employee illness. The funds paid by the fund are used to repay part of the amount spent by the employee on treatment.
- The necessary rehabilitation of an employee in a sanatorium or other institution is partially compensated by funds from the fund.
- Unemployed. For people who do not have official employment, the fund provides temporary financial support.
- Pregnancy. For this case, the fund provides a special allowance.
- Birth and subsequent care of the child. For the entire period of sick leave, the fund makes a special payment of benefits.
- Support for preschoolers. The fund constantly transfers funds to partially provide them.
- Insurance system. There are always flaws, and to eliminate them in the current system social insurance the fund allocates certain amounts.
Social Insurance Fund specialized financial institution whose purpose is to manage social insurance finance.
Social insurance funds are of a state nature.
The main tasks of the social insurance fund:
- providing citizens with state benefits for treatment, rehabilitation, and recovery;
- participation in the development and implementation system government programs public health protection;
- implementation of measures to ensure the financial stability of the Social Insurance Fund;
- organization of work on training and advanced training of specialists;
- cooperation with similar funds.
Payment of benefits:
- for temporary disability;
- on pregnancy and childbirth, child care;
- for rehabilitation after illness and prevention;
- for partial financing of out-of-school services for children;
- to create a reserve to ensure the financial stability of the Social Insurance Fund;
- to conduct research and scientific works for social insurance.
- employers;
- citizens;
- other payments;
- financing from the state budget
Payments to the Social Insurance Fund
Contributions to the Social Insurance Fund are set at 4.0% in relation to accrued wages.
State social insurance funds are aimed at paying benefits: for temporary disability, for pregnancy and childbirth, one-time benefits for women registered in medical institutions in early dates pregnancy (up to 12 weeks), a monthly allowance for the period of parental leave until the child reaches the age of one and a half years, payment for additional days off to care for a disabled child.
Financial resources of the social insurance fund
Social Insurance Fund of the Russian Federation is the second largest in terms of accumulated financial resources after Pension Fund RF.
In order for the Social Insurance Fund to perform its functions, it must concentrate such a volume of financial resources that would be sufficient to pay the types of insurance coverage provided for by law and other guarantees and benefits.
But this amount of resources should not be excessive. Otherwise, its accumulation would become an excessive burden for employers who pay contributions. This would lead to an increase in production costs and, accordingly, prices for final products.
To ensure the financial stability of the Fund, it is necessary to correctly determine the calculation base from which insurance premiums are calculated, as well as the size of the insurance tariff, established as a percentage of the calculation base.
Forecast indicators of social insurance tariffs should be determined using actuarial calculations. Actuarial calculations are a system of mathematical and statistical laws governing the relationship between the insurer and the policyholder.
The methodology of actuarial calculations is based on probability theory, demography and long-term financial calculations.
The difficulty in calculating the social insurance tariff is due to the fact that the insurance premiums calculated at this tariff are a source of resources used for payments and disability benefits, maternity benefits, and funeral benefits. It is clear that we're talking about about various insured events, the likelihood of which is determined by various reasons.
The situation is complicated by the fact that a number of payments from the Fund are of a non-insurance nature (children’s New Year's gifts, expenses for children's health camps and sports schools). However, the very fact that the Fund has funds for these purposes indicates the advantage of social insurance over social assistance. The Social Insurance Fund is autonomous and has a constant source of formation.
The role of actuarial calculations is especially important in determining the premium rate for compulsory insurance against industrial accidents and occupational diseases. These calculations must be based on comprehensive statistical data on industries, territories and individual enterprises. In this case, the tariff has a specific meaning - it should encourage insurers to take measures to protect labor and reduce occupational diseases. The lower the probability of an insured event, the lower the insurance rate will be.
Federal Law "On compulsory social insurance against accidents at work and occupational diseases" dated
July 24, 1998 No. 125FZ, as a law on a specific type of social insurance, clarifies some provisions of the federal law “On the Basics of Compulsory Social Insurance” dated June 9, 1999 No. 165FZ regarding the financial system of social insurance.
Thus, the above-mentioned law of July 24, 1998 No. 125FZ determines that the tariffs of insurance premiums for insurance against industrial accidents and occupational diseases are differentiated by groups of economic sectors depending on professional risk. It is clear that the professional risk in the coal industry is much higher than, for example, in the housing and communal services sector.
The insurer has the right to establish discounts and surcharges to the insurance tariff. Their size is determined taking into account the state of labor protection and the existing costs of paying insurance coverage at a particular enterprise, but cannot exceed 40% of the insurance rate established for the relevant industry (in 2000-2002 this provision was not in effect). Supplements to the tariff must be paid by the policyholder from the profit, and in the absence of profit, they may be charged to the cost price.
As can be seen from table. 4, the main source of income from the budget of the Social Insurance Fund is insurance contributions. Their share is 60.5% of total income.
Table 4 Budget of the Social Insurance Fund of the Russian Federation for 2002|
Name |
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Income |
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Carryover balance as of January 1, 2002 |
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Unified social tax |
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Insurance premiums for compulsory insurance against industrial accidents and occupational diseases |
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Mobilization of overdue debt |
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Other income |
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Federal budget funds in accordance with current legislation |
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Total income |
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Expenses |
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Payment of benefits Including temporary disability benefits |
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Payment for vouchers for sanatorium and resort treatment |
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Children's health |
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Monthly insurance payments |
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Other expenses |
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Administrative expenses |
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Total expenses |
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When determining the calculation base from which insurance premiums are calculated, the assessment of the wage fund for the corresponding year is taken as a basis. This assessment is carried out by the Ministry of Economy of the Russian Federation. However, it is necessary to take into account that insurance premiums are not charged for some types of employee benefits. For example, this applies to payments under civil contracts (when a person performs any work under a contract, and not as an employee). In addition, it must be taken into account that organizations providing services to disabled people of groups I and II are exempt from paying insurance premiums.
IN real life it is not possible to collect insurance premiums from all potential payers. A certain number of enterprises go bankrupt; the other is trying to evade payment, and the Tax Police has to conduct a search for them. In this regard, the potential amount of insurance premiums is adjusted by a coefficient reflecting the collection of insurance premiums in the previous period.
In order to determine an acceptable contribution rate, it is necessary to correctly estimate the volume of upcoming benefit payments.
In particular, the funds required to pay benefits for temporary disability are calculated as follows (hereinafter - a conditional example):- a) average number of employees adopted for calculating the Fund’s budget (million people) 50.1
- b) number of days of temporary disability per 100 workers per year 790.0
- c) total number of paid days for temporary disability (million days) (790.0 days * 50.1 million people: 100) 395.8
- d) average daily salary (rub.). (RUB 1,550,000 million:
252 days: 50.1 million people) 122.8 - e) average daily benefit:
- as a percentage of the average daily salary 82.0
- in rubles 100.8
- f) total expenses for payment of benefits for temporary disability (million rubles) (100.8 rubles * 395.8 million days) 39896.6
Paragraph (a) indicates the average number of employees for the country as a whole, adopted for calculations.
Paragraph (b) provides the number of days of temporary disability per 100 workers on average per year, calculated over a number of years of statistical observations.
In paragraph (c), the number of days of temporary disability per 100 workers is multiplied by the average number of employees and divided by 100. As a result, the total number of paid days for temporary disability is determined.
The calculation assumes that the average daily benefit will be 82% of the average daily salary. This indicator is determined based on data for the previous year. Let us remind you that the amount of the benefit depends on the length of service and can range from 60 to 100% of earnings.
To determine the annual amount of temporary disability benefits, the average daily benefit is multiplied by the number of days of benefit payment (in millions of days).
Calculation of maternity benefits- number of working women (million people) (50.1 million people * 51.7%: 100) 25.9
The number of working women over the years averaged 51.7% of the total number of employees; - number of days during pregnancy and childbirth per 100 working women (days) 245.0
- total number of paid days for pregnancy and childbirth (million days) (245.0 days * 25.9 million people: 100) 63.46
- average daily salary of 1 worker (rub.) 122.8
- average daily allowance:
as a percentage of the average daily salary (based on data for the previous year) 61.0
in rubles (RUB 122.8 * 61.0%) 74.9 - total expenses (million rubles) (74.9 rubles * 63.46 million days) 4753.2
100 rub. * 2 (double size) * 11.1 million payments * 1.14 = 2530.8 million rubles,
where 100 rub. is the base amount (the former official minimum wage), and 1.14 is the average size of the regional coefficient for the regions of the Far North and equivalent areas.
Calculation of benefits for the birth of a child
(100 rubles * 15 times * 1.1 million payments * 1.14) = 1650 million rubles.
Calculation of social benefits for funeral
(100 rubles * 10 times * 218.0 thousand payments * 1.14) = 248.5 million rubles.
Calculation of temporary disability benefits due to an industrial accident and occupational disease- number of days of temporary disability per 100 workers (days) 20.0
- total number of paid days for temporary disability (million days) (20.0 days * 50.1 million people: 100) 10.0
- average daily benefit (rub.) (according to statistical data for the past period) 91.43
- total expenses (million rubles) (91.43 rubles * 10.0 million days) 914.3
- maximum size of a one-time insurance payment for cases of death (rub.) (100 rub. * 60 * 1.14), 6840.0
where 100 rub. - the base amount (the former official minimum wage), and 1.14 - the average size of the regional coefficient for the regions of the Far North and equivalent areas; - average size of a one-time insurance payment for cases with partial loss of ability to work (RUB) (RUB 6840.0 * 53.6%), 3666.2
where 53.6% is the ratio of the average monthly insurance payment to the average monthly salary; - expenses (million rubles) (6840.0 rubles * 8.1 thousand people) + (3666.2 rubles * 35.4 thousand people) 186.0
where 8.1 thousand people. — estimated number of fatalities; 35.4 thousand people — the estimated number of victims per year with the establishment of the percentage of loss of ability to work.
Monthly insurance payments 6234.8 million rubles.- number of recipients of compensation for harm (thousand people) 569.5
- average monthly insurance payment (RUB) (RUB 519.72 * 1.755) 912.32
where 519.72 rub. — average monthly insurance payment in the previous period; 1.755 — indexation coefficient of the monthly insurance payment; - expenses (million rubles) (912.32 rubles * 12 (months) * 569.5 thousand people) 6234.8
Decree of the Government of the Russian Federation No. 975 of August 31, 1999 approved the Rules for classifying sectors (sub-sectors) of the economy as professional risk. According to the Rules, this class is determined by the value of the integral indicator of professional risk. This indicator is equal to the ratio of the costs in a given industry for compensation for harm to those insured as a result of industrial accidents and occupational diseases in the past year to the volume of the wage fund in the same year.
If in any year this indicator in a given industry exceeds the indicator of the previous year, then the Ministry of Labor of the Russian Federation and the Ministry of Economy of the Russian Federation must submit to the government of the Russian Federation a proposal to classify this industry as a different class of professional risk. Currently, 22 occupational risk classes have been established. Each of them corresponds to the size of the insurance premium rate. The lowest rate for insurance against industrial accidents and occupational diseases is in the field of management and culture - 0.2% of the wage fund. The highest tariff is in the coal industry - 8.5%.
The purpose of the FSS is to provide compulsory insurance to citizens of the Russian Federation. Organizations are required to transfer contributions to the Social Insurance Fund and are involved in the calculation and payment of benefits for their employees.
Legal relations in the field of compulsory social insurance are regulated by the Federal Law of December 29, 2006. No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, Federal Law of July 24, 2009. No. 212-FZ “On insurance contributions to the Pension Fund, Social Insurance Fund, FFOMS and TFOMS” and other regulations.
The amount of expenses for the purposes of compulsory social insurance reduces the amount of contributions of organizations due for payment to the Social Insurance Fund.
Please note:In accordance with paragraph 2.1 of Article 15 Federal Law No. 212-FZ, the payer of insurance premiums has the right within the billing period offset the amount of excess expenses for the payment of compulsory insurance coverage for compulsory social insurance over the amount of accrued insurance contributions for the specified type of compulsory social insurance against upcoming payments for compulsory social insurance.
The billing period, according to Article 10 of Law No. 212-FZ, is recognized as calendar year.
This means that if an organization’s expenses for paying benefits under the Social Insurance Fund were not “offset” against contributions payable within the calendar year, then such “overspending” cannot be offset against upcoming contributions to next year. In this case, the accountant should submit an application to the Social Insurance Fund for the transfer of funds from the Social Insurance Fund to the organization based on the results of the calendar year and at the same time pay contributions on time in the new billing period.
Please note:V reporting period documents for FSS reimbursement not accepted.
There are many nuances associated with the procedure for processing benefits paid from the Social Insurance Fund. In our article we will try to reveal the most important of them in order to help the accountant avoid troubles when passing inspections by the Social Insurance Fund.
1. Temporary disability benefit.
The most common payment is temporary disability benefits. Those. sick leave.
The payment of this benefit is regulated by Article 183 of the Labor Code of the Russian Federation, according to which - in case of temporary disability, the employer pays the employee a benefit.
Calculation and payment of sick leave is carried out in accordance with Law 255-FZ.
In case of illness or injury of an employee (including in connection with an operation to terminate a pregnancy or perform in vitro fertilization) - benefits are paid from the Social Insurance Fund With fourth day, in other cases - from day one disability during insurance period:
- up to 5 years - 60% average earnings,
- from 5 to 8 years - 80% average earnings,
- 8 or more years - 100 % average earnings.
- To an insured person who has insurance experience less than 6 months- in an amount not exceeding the minimum wage for a full calendar month (from 06/01/2011 - 4,611 rubles).
In accordance with paragraph 3 of Law 255-FZ, sick leave for child care during outpatient treatment is paid depending on the length of insurance for the first 10 calendar days. Subsequent days of such sick leave are paid in the amount of 50% of average earnings. Sick leave for child care during inpatient treatment is paid depending on the length of insurance coverage.
Please note:Sick leave for illnesses or injuries is paid to insured persons in the amount 60 percent of average earnings in the event of illness or injury occurring during 30 calendar days after termination of work.
Sick leave is paid based on the minimum wage in the following cases:
- Violation of the regime (from the day of violation).
- Failure to appear for an examination or examination without good reason (from the date of failure to appear).
- The illness or injury occurred as a result of alcohol, drug, or toxic intoxication.
Please note:marks about drunkenness, violation of the regime and failure to appear in themselves are not enough to reduce the amount of benefits. A written explanation from the employee/investigation/obtainment of a medical report is required. Otherwise, the employee may go to court.
In accordance with Article 124 of the Labor Code of the Russian Federation, if during annual leave worker found himself on sick leave, then the leave must be extended or postponed to another period determined by the employer taking into account the wishes of the employee.
Please note:Leave is extended only if the employee himself is incapacitated. Sick leave for caring for a child and other family members is paid only from the moment the employee was supposed to start work.
Sick leave is security. IN lately Cases of forgery of certificates of incapacity for work have become more frequent. Accountants and HR employees need to carefully study the sick leave certificates presented to them. A fake can be identified by comparing several sick leave notes and paying attention to the following points:
- Watermarks should be visible in the light, not painted on.
- Paper - should be similar in structure to the one on which money is printed.
- The number should be embossed, not printed.
In accordance with paragraph 3 of Article 327 of the Criminal Code, the use of a knowingly forged document is punishable by a fine in the amount of up to eighty thousand rubles or in the amount of wages or other income of the convicted person for a period of up to six months, or by compulsory labor for a period of one hundred eighty to two hundred and forty hours, or correctional labor for up to two years, or arrest for up to six months.
For organizations using the simplified tax system, the following is also required:
- Work book ( employment contract for part-time workers)
Payment of maternity benefits is guaranteed to working women under Article 255 of the Labor Code.
In accordance with clause 1 of Article 10 of Law 255-FZ, maternity benefits are paid in total for the entire period of maternity leave lasting 70 (in the case of multiple pregnancy - 84) calendar days before childbirth and 70 (in the case of complicated childbirth - 86, for the birth of two or more children - 110) calendar days after birth.
Please note : nbenefits for pregnancy and childbirth are calculated in total and provided to the woman fully regardless of the number of days actually used by her before giving birth.
Sick leave for pregnancy and childbirth is paid in the amount of 100% of average earnings, but not more than 1,136.99 rubles per day. If the insurance period is less than six months, the benefit is paid in an amount not exceeding the minimum wage for a full calendar month.
Payment of maternity benefits is carried out at the expense of the Social Insurance Fund from day one disability.
Average daily earnings for calculating benefits, starting from 01/01/2011, is determined based on average earnings calculated for two calendar year, previous year the onset of maternity leave.
Average daily earnings until 01/01/2011, was determined based on earnings for the last 12 calendar months, previous month occurrence of an insured event.
Please note:in accordance with paragraph 2 of Article 3 of Law 343-FZ of December 8, 2010,The method of calculating maternity benefits for the period from 01/01/2011 to 12/31/2012 (inclusive) can be chosen by the employee herself. To calculate benefits “as before,” you must write an application in any form.
The amount of accrued benefits at the expense of the Social Insurance Fund cannot exceed its maximum size.
If an employee works for several insurers at the time of maternity leave, then the benefit is assigned and paid for all places of work on several sick leaves (but not more than the maximum amount).
When an employee worked for other insurers in the two previous calendar years, the benefit is calculated taking into account income received from other employers, based on a certificate of earnings.
In accordance with paragraph 3, paragraph 2, article 4.1 of law 255-FZ, the organization obliged issue to the insured person a certificate of the amount of earnings for the two calendar years preceding the year of termination of work or the year of application for a certificate of the amount of earnings, and the current calendar year for which insurance premiums were calculated.
The certificate is issued on the day of termination of work or upon a written application from the insured person after termination of work for this policyholder no later than three working days from the date of filing this application.
The form of the certificate on the amount of earnings was approved by the Order of the Ministry of Health and Social Development dated January 17, 2011. No. 4n.
Please note:in cases where an employee is unable to provide a certificate of the amount of earnings, then, upon his application, the organization sends a request to the authorities of the Pension Fund of the Russian Federation to provide information on wages based on personalized accounting information.
- Sick leave issued in accordance with the established procedure.
- A certificate of the amount of earnings from the previous place of work with another insurer (if the employee worked in another place).
- Calculation of benefits for sick leave.
- Confirmation of payment of sick leave.
In accordance with Art. 257 of the Labor Code of the Russian Federation, employees who have adopted a child are granted parental leave. Leave is granted from the date of adoption until the expiration of 70 calendar days from the date of birth of the adopted child. When adopting two or more children - 110 calendar days from the date of their birth.
The procedure for granting leave to employees who have adopted a child, approved by the Decree of the Government of the Russian Federation of October 11, 2001. No. 719, it is stipulated that women, at their request, may be granted maternity leave instead of maternity leave. The basis for its provision will be a sick leave certificate issued in the prescribed manner and an application.
Please note:The benefit for caring for an adopted child is paid in the manner and amount established for the payment of maternity benefits (clause 6 of the Procedure).
Documents that will need to be submitted to the FSS during the inspection:
- Application for leave to care for an adopted child.
- A decision or a copy of a court decision establishing the adoption of a child.
- A copy of the child(ren)'s birth certificate.
- If maternity leave is taken out - sick leave issued in the prescribed manner.
- Benefit calculation.
- A certificate from the second parent’s place of work stating that benefits for the adoption of a child were not assigned or paid to him (for non-working parents - a copy of the work record book and a certificate from the social security authorities).
- Confirmation of payment of benefits.
Along with the maternity benefit, working women who are registered with a medical institution before 12 weeks of pregnancy are assigned a lump sum benefit in the amount of 438.87 rubles. (from 01/01/2011). Payment of this benefit is made entirely from the funds of the Social Insurance Fund.
Documents that will need to be submitted to the FSS during the inspection:
- Reference medical institution about registration at the antenatal clinic in the early stages of pregnancy (up to 12 weeks).
In accordance with Article 11 of Federal Law No. 81-FZ of May 19, 1995. “On state benefits for citizens with children”, one of the child’s parents has the right to a lump sum benefit upon the birth of a child.
A one-time benefit for the birth of a child is paid in full from the funds of the Social Insurance Fund. Benefit amount from 01/01/2011 is 11,703.13 rubles.
Documents that will need to be submitted to the FSS during the inspection:
- Certificate from the registry office about the birth of a child in form No. 24 or No. 25 for a single parent (Appendix No. 38 to the Administrative Regulations, approved by Government Decree No. 1274 dated October 31, 1998).
- A certificate from the place of work of the second parent stating that a lump sum benefit for the birth of a child was not assigned or paid to him (for non-working parents - a copy of the work record book and a certificate from the social security authorities about non-receipt of benefits).
- For organizations using the simplified tax system, they also need- work book (employment contract for part-time workers).
- Confirmation of benefit payment.
In accordance with Article 256 of the Labor Code of the Russian Federation, a woman, upon her application, is granted leave to care for a child until the child reaches the age of three years. During the period of parental leave, the employee retains his place of work.
Based on Article 13 of Law No. 81-FZ, the right to a monthly child care allowance is given to: mothers or fathers or other relatives, guardians who actually care for the child.
If several persons care for a child, the right to receive child care benefits is granted to only one of them.
The right to benefits remains if the person on parental leave works part-time or from home.
Please note:if while a mother is on maternity leave until the child reaches the age of one and a half years, she has maternity leave, she has the right to choose one of two types of benefits paid during the periods of the corresponding leaves (Clause 3, Article 10 of Law 255 -FZ).
Child care benefit is paid to reaching age one and a halfyears.
The benefit is 40% of average earnings, on which insurance premiums are calculated. At the same time, the amount of the benefit is limited and in 2011 is:
- Caring for one child - no less RUB 2,194.34 And no more RUB 13,825.75
- Caring for two or more children - no less RUB 4,388.67 And no more RUB 13,825.75
Documents that will need to be submitted to the FSS during the inspection:
- Order on granting parental leave.
- A copy of the birth certificate of the child being cared for, as well as a copy of the birth certificate of the previous child (if any).
- Application in any form, in case of calculating benefits “as before.”
- Benefit calculation.
- A certificate from the second parent’s place of work stating that he does not use leave and does not receive monthly child care benefits.
- A copy of the certificate of incapacity for work for pregnancy and childbirth.
- Confirmation of payment of this benefit.
In accordance with clause 1 of Article 10 of Federal Law No. 8-FZ “On Burial and Funeral Business,” if the burial was carried out at the expense of relatives or other persons who assumed the obligation to carry out the burial, they are paid social benefit for burial.
The amount of the benefit is as of 01/01/2011. RUB 4,260
Payment of funeral benefits, in accordance with clause 2 of Article 10 of Law No. 8-FZ, is carried out by the organization that was the insured of the deceased on the day of his death, or is the insured of one of the parents (other representatives or family members) of the deceased minor on the day of his death.
The benefit is paid if the representative of the deceased applies for it no later than six months from the date of death.
Documents that will need to be submitted to the FSS during the inspection:
- Certificate from the registry office about death according to form No. 33 (Appendix No. 47 to the Administrative Regulations, approved by Government Decree No. 1274 dated October 31, 1998).
- Application for benefits (from a relative of the deceased).
- For organizations using the simplified tax system, it is also necessary- confirmation of payment of benefits.
In accordance with Article 262 of the Labor Code of the Russian Federation, one of the parents, upon his written application, is provided with four additional paid days off per month to care for disabled children. These days can be used either by one of the parents (guardians, trustees) or divided between them at their discretion.
Additional days off are paid in the amount of the average earnings of the Social Insurance Fund from the federal budget.
In accordance with clause 10 of the Explanation “On the procedure for providing and paying additional days off per month to one of the working parents (guardian, trustee) to care for disabled children”, approved by the resolution of the Ministry of Labor and social development RF and FSS dated 04/04/2000. No. 26/34:
- Payment for an additional day off for a working parent to care for disabled children and people with disabilities from childhood until they reach the age of 18 is made in the amount of daily earnings. Daily earnings mean average daily earnings, determined in the manner established by the Ministry of Labor for calculating average earnings.
- When recording working hours in aggregate, the average daily earnings paid from the Social Insurance Fund are determined by multiplying the average hourly earnings by the number of working hours to be paid. Payment for each additional day off under part-time conditions is carried out in the same manner.
- Application for granting benefits.
- Order from the enterprise to provide additional days off.
- A copy of the child's birth certificate.
- Calculation of this benefit.
- A certificate from the second parent’s place of work stating that he does not use additional days off to care for the child.
- Certificate of disability of the child.
- For organizations using the simplified tax system, it is also necessary- confirmation of payment of benefits.
Protection and savings in business with solutions in mind Supreme Court. All changes in tax optimization issues in 2019 (Sochi)
How to reimburse expenses from the Social Insurance Fund for temporary disability and maternity benefits from 2017? Has the procedure for such compensation changed? Should I submit documents to the Social Insurance Fund or the tax office? Is it really necessary to submit a new calculation certificate to the Social Insurance Fund starting from 2017? What should be included in such a certificate and is there a form for such a certificate? You can find answers to these questions and download a sample calculation certificate in this article.
Insurance premiums for disability and maternity since 2017
From 2017, pension, medical and insurance contributions for temporary disability and maternity will be administered by the tax authorities. The Federal Tax Service will need to submit reports on these types of insurance premiums as part of a single calculation approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.
Insurance premiums for industrial accidents and occupational diseases (that is, contributions for injuries) will continue to be controlled by the Social Insurance Fund. For this type of insurance premiums, starting from 2017, it will be necessary to submit calculations to the Social Insurance Fund divisions. new form 4-FSS, which was approved by Order of the FSS of the Russian Federation dated September 26, 2016 N 381. This calculation will include information only on contributions “for injuries”.
Reduction of insurance premiums for benefits in 2017
How to reimburse the costs of paying sickness benefits to employees in connection with maternity starting from 2017? These contributions are controlled by tax inspectors. Does this mean that you need to contact the Federal Tax Service for compensation? Let's look at these issues in more detail.
In 2017, as before, monthly payment Employers (organizations and individual entrepreneurs) have the right to reduce insurance premiums for disability and maternity by the costs incurred to pay insurance coverage to employees. This is provided for in paragraph 2 of Article 431 Tax Code RF. So, in particular, the following can be included in expenses (Part 1, Article 1.4 of the Federal Law of December 29, 2006 No. 255-FZ):
- temporary disability benefits (from the fourth day of illness);
- maternity benefits;
- one-time benefit for women registered with medical organizations in the early stages of pregnancy;
- lump sum benefit for the birth of a child;
- monthly allowance for child care up to one and a half years;
- social benefit for funeral.
If the amount of accrued benefits does not exceed the amount of insurance contributions, then you will not need to contact the Social Insurance Fund in 2017. It will be enough to reduce the monthly payment by the amount of accrued benefits.
In this case, the costs of benefits to policyholders will need to be reflected in Appendix No. 3 to Section 1 of the unified calculation of insurance premiums in the form approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.
Policyholders (organizations or individual entrepreneurs) will reduce insurance premiums for the benefits specified in this application. Totals insurance premiums for temporary disability and maternity will need to be shown in section 1 of the uniform calculation form for insurance premiums, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551.
Having received such a calculation, tax authorities will report data on the claimed compensation to the Federal Tax Service of Russia. And based on the results of the inspection, the FSS will decide whether to approve the offset or not. If the result is negative, the Federal Tax Service will send a demand to the policyholder to pay the missing contributions. At positive result check expenses will be accepted, and the Federal Tax Service, if necessary, will offset or return the difference between contributions and expenses. This procedure is provided for in Part. 1.1, 5.8 tbsp. 4.7 Federal Law dated December 29, 2006 No. 255-FZ.
If the amount of benefits exceeds accrued contributions
In 2017, the amount of benefits paid for any month of the reporting period may be greater than the contributions to the Social Insurance Fund accrued for the same month. Then the policyholder has the right (clause 9 of Article 431 of the Tax Code of the Russian Federation):
- or offset the excess against upcoming payments of contributions to the Social Insurance Fund within the billing period;
- or contact the FSS department for the allocation of the necessary funds to pay insurance coverage.
In order to receive money into your current (personal) account to reimburse (pay) expenses for benefits in 2017, you must contact your branch of the Federal Social Insurance Fund of Russia, and not the Federal Tax Service. This follows from paragraph 2 of Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ.
The list of documents that need to be submitted for reimbursement to the FSS branch of Russia was approved by order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n. However, keep in mind that on November 28, 2016, Order of the Ministry of Labor of Russia dated October 28, 2016 No. 585n came into force, which amended this list. Next, we list the documents that will need to be submitted taking into account the amendments made by the specified order of the Ministry of Labor.
Refunds for periods before 2017
If an organization or individual entrepreneur applies to the FSS in order to receive money into a current account for compensation of benefits and such compensation concerns periods before 2017, then the FSS division must submit:
Refunds for periods after January 1, 2017
As we have already said, in connection with the entry into force of the Order of the Ministry of Labor of Russia dated October 28, 2016 No. 585n from 2017, the list of documents required for compensation has been adjusted. To receive compensation to the current account in the Social Insurance Fund, you will need to submit:
| A written application, drawn up in any form, containing the required details: - name and address of the organization; - registration number; - an indication of the amount of funds required to pay the insurance coverage. |
| calculation certificate, which reflects: - the amount of debt of the policyholder (the Social Insurance Fund of the Russian Federation) for insurance premiums at the beginning and end of the reporting (calculation) period; - the amount of insurance premiums accrued for payment, including for the last three months; - the amount of additional accrued insurance premiums; - the amount of expenses not accepted for offset; - the amount of funds received from the territorial bodies of the Social Insurance Fund of the Russian Federation to reimburse expenses incurred; - the amount of returned (credited) overpaid (collected) insurance premiums; - the amount of funds spent for the purposes of compulsory social insurance, including for the last three months; - the amount of insurance premiums paid, including for the last three months; - the amount of the insured's debt written off. |
| Copies of documents confirming the validity of expenses. |
The FSS will send a copy of the decision to allocate funds to the policyholder to the tax authorities. Within three working days from the date of entry into force of the relevant decision (Part 4.1, Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ).
New certificate-calculation from 2017: form and sample
The certificate will replace the 4-FSS calculation
As you can see, in connection with the entry into force of Order of the Ministry of Labor of Russia dated October 28, 2016 No. 585n, from January 1, 2017, it will be necessary to submit documents to the Social Insurance Fund as part of documents for reimbursement of expenses. new document: certificate-calculation. It will need to show various information about insurance premiums. This certificate will replace the previously submitted calculation in Form 4-FSS, which was required to receive compensation.
Why do you need a certificate?
Why do officials from the Social Insurance Fund need a certificate of calculation since 2017? Let me explain. As we have already said, from 2017, the organization and individual entrepreneurs (employers) will report on insurance premiums for temporary disability due to maternity as part of a single calculation of insurance premiums, which was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/ 551. This calculation will be submitted to the tax office. Accordingly, the FSS authorities may not have data on these insurance contributions. They will take this information from the new calculation certificate. However, keep in mind that FSS divisions at any time have the right to request information from tax inspectorates about insurance premiums accrued and paid by policyholders. This is provided for in clause 2.2 of part 1 of article 4.2 of the Federal Law of December 29, 2006 No. 255-FZ.
Calculation certificate form
As for the form of the calculation certificate, the legislation does not provide that it must be officially approved. Therefore, it can be assumed that policyholders will be able to draw up a calculation certificate using a independently developed form. The main thing is that such a certificate includes all the necessary information, which is mentioned in paragraph 2(1) of the List approved by Order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n (as amended by Order of the Ministry of Labor of Russia dated October 28, 2016 No. 585n). Below we provide a possible example of a calculation certificate, the form of which you can download.
The FSS authorities can develop a recommended form of calculation certificate that policyholders can use. However, a mandatory form of payment certificate is not provided for by law. Therefore, policyholders will be able to use a self-developed form of certificate-calculation.