How the results of inspections by the Pension Fund of the Russian Federation and the Federal Tax Service of the Russian Federation are compiled

Key points of conducting a desk audit

The procedure for conducting desk control activities has the following features:

• The basis for starting the audit is the calculation submitted by the taxpayer.
• To open an inspection, a special decision of the manager is not required. The basis for starting the procedure is the submission of reports by the organization or individual entrepreneur - quarterly calculation of contributions. Control measures cover enterprises that have the prerequisites for inspection.
• The audit is carried out by the Fund's auditors at the FSS branch without notifying the taxpayer. If there are no errors or the need to confirm expenses, the enterprise is not familiarized with the procedure and the result.
• The institutional auditor inspecting the company has the right to request primary documents to confirm deductions or expenses.

The right granted by law to the fund to conduct control is established in Art. 37 of Federal Law No. 212-FZ of July 24. 2009 Desk inspections of the FSS are carried out by analogy with inspections of the Federal Tax Service, the procedure for which is established by Art. 34 of the specified Federal Law. The desk control procedures of the Social Insurance Fund and the Federal Tax Service are identical in terms of document flow, deadlines, reasons for inspection and presentation of results.

General procedure for on-site inspection

Employees of the FSS of Russia conduct on-site inspections in accordance with Article 35 of Law No. 212-FZ of July 24, 2009.

Such a control event usually takes place on the territory of the contribution payer (i.e., the employing organization). But there is an exception. If the policyholder does not have the opportunity to provide premises for the inspection, then it will be carried out at the territorial branch of the FSS of Russia. This is stated in Part 1 of Article 35 of the Law of July 24, 2009 No. 212-FZ.

An on-site inspection begins with the fund’s employees handing over to the policyholder a decision to conduct an inspection. The decision specifies the composition of the inspectors and the period under inspection, which should not exceed three years (clauses 4–9 of Article 35 of the Law of July 24, 2009 No. 212-FZ). Make sure that the inspectors have such a decision in their hands. And check your service IDs along with it. If they do not have such documents, then you have the right not to allow them to enter the organization’s territory for inspection.

You must familiarize yourself with the presented decision and put your signature. After this, an employee of the FSS of Russia will present a request for the submission of documents. By the way, if the audit is carried out jointly with the Pension Fund of the Russian Federation, then each fund must have its own requirement. And these requirements will have to be fulfilled separately, independently of one another. That is, the documents will need to be prepared in two copies.

The on-site inspection ends on the day when the fund’s employees draw up a certificate confirming its conduct. In total, the on-site inspection cannot last longer than two months (Parts 11, 14, Article 35 of the Law of July 24, 2009 No. 212-FZ).

In some cases, the inspection period can be extended to four months, and in exceptional cases - to six months (Part 11, Article 35 of the Law of July 24, 2009 No. 212-FZ).

The basis for extending the on-site inspection to four and (or) six months may be:

• obtaining during the inspection information that indicates the presence of violations of the legislation on insurance premiums in the organization and requires additional verification;

• force majeure circumstances in the territory where the inspection is carried out;

• the presence of four or more separate divisions within the audited organization;

• failure to submit (untimely submission) by the organization of documents necessary for conducting an on-site inspection.

This is stated in Part 11.1 of Article 35 of the Law of July 24, 2009 No. 212-FZ.

To extend the period of the on-site inspection, the FSS branch of Russia must send a reasoned request to the higher authority of the fund. Based on this request, the head (his deputy) of the higher authority will decide to extend the on-site inspection or refuse such an extension.

This procedure is provided for in Part 11.2 of Article 35 of the Law of July 24, 2009 No. 212-FZ.

Prerequisites for inspection

Taxpayers who regularly submit reports, pay contributions on time and make moderate expenses are rarely subject to inspection by the Social Insurance Fund. Companies are subject to inspection in the following cases:

• The presence of a significant number of errors in reporting and violations that contradict the law.
• Submitting reports that missed deadlines.
• Systematic excess of expenditure indicators over assessed contributions.
• Regular receipt of significant amounts from the budget to cover expenses allocated for social needs. Reimbursement is made if there are insufficient own funds to cover social insurance expenses.

The absolute basis for conducting a desk audit is the submission by the taxpayer of a calculation with an application for reimbursement of expenses.

Documents checked during the audit

The desk audit aims to identify compliance of accounting data with actual and legislative standards and confirm the intended use of funds. If during the verification process errors or data requiring confirmation are identified, the company is given 5 days to prepare and submit supporting documents. The FSS inspector has the right to request documents regarding accrued, paid contributions and expenses incurred for the period.

When checking documents, the auditor may request general information about the enterprise and activities. If erroneous data is identified, the responsible persons provide explanations regarding the facts of the violations committed.

Payment purposes verified by the Fund

In the process of controlling expenses, FSS auditors check the employer’s target expenses allocated to pay for:

• Benefits paid upon the occurrence of temporary disability, including maternity benefits.
• One-time payments at the birth of a child.
• Child care benefits up to 1.5 years.
• Funeral benefits.
• Payment for additional days off to care for a disabled child.
• Vouchers to health facilities.
• Expenses for injuries and occupational diseases.

Each area of ​​expenses has its own list of supporting documents used during the inspection by the inspector. The employer and accounting staff must ensure that the documents confirming payments are available before making payments.

When submitting a package of papers to the Fund to confirm the intended purpose of expenses, the list of documents is clarified by the auditor.

Let's consider example No. 1 of the list of documents for the payment of a lump sum benefit upon the birth of a child. V.M. Kovaleva, an employee of the Vostok LLC enterprise. applied to the employer for payment of benefits for the birth of a child. To the accounting department of the organization, V.M. Kovaleva provided: an application with a request for payment of benefits, a copy of the child’s birth certificate, the original certificate from the registry office about the child’s registration, the original certificate issued by the spouse’s employer about the absence of payments.

Based on the results of the quarter, Vostok LLC reimbursed expenses from the budget and provided documents for verification. A desk audit of the FSS technical service determined the completeness of the documents for making the payment.

+7391200-60-77

15.03.2019

In the economic activity of almost every enterprise of any form of ownership, be it an individual entrepreneur or an LLC, where employees are employed, social insurance costs sooner or later appear, from a simple certificate of incapacity for work to going on maternity leave. The obligation to pay social security is assigned to the employer and in order to compensate for the costs incurred, the employer will have to try. Firstly, you have to submit a claim to the FSS for compensation, collect an impressive package of documents, wait for the end of the desk inspection, cooperate with the FSS inspectors during the inspection, and perhaps the matter will not end there, you will have to object, prove seemingly obvious things. In this article we will talk about the procedure for conducting a desk audit. So, if an employer paid sick leave benefits to its employees during the month (temporary disability benefits and maternity benefits), then by the amount of benefits paid from the Social Insurance Fund, he has the right to reduce his monthly insurance premium for VNiM (Part 2 Article 4.6 of the Federal Law of December 29, 2006 N 255-FZ, paragraph 2 of Article 431 of the Tax Code of the Russian Federation). Moreover, if the amount of benefits paid by him exceeds the amount of accrued insurance contributions, the employer has the right either to offset them against the payment of compulsory social insurance contributions in the following months, or to apply to his FSS branch for reimbursement of expenses, i.e. to return to him the difference between the accrued the amount of contributions and the transferred amount of benefits paid from the funds of the Social Insurance Fund.

Documents required for reimbursement

In order for the employer to be reimbursed for the money he spent on social security, he must submit to his FSS department (Order of the Ministry of Health and Social Development dated December 4, 2009 No. 951n): • Application for the allocation of the necessary funds for the payment of insurance benefits (Appendix to the FSS Letter dated December 7, 2016 No. 02-09-11/04-03-27029); • Certificate of calculation submitted when applying for the allocation of funds for payment of insurance coverage (Appendix 1 to the Application);

• Explanation of expenses for the purposes of compulsory social insurance and expenses carried out through interbudgetary transfers from the federal budget (Appendix 2 to the Application). Please note that the Calculation Certificate and Explanation are required when applying for the allocation of funds for periods starting from 01/01/2017. For periods before this date, it is sufficient to submit the Calculation in Form 4-FSS instead. In addition to the above documents, it is necessary to submit copies of documents confirming the validity and correctness of compulsory social insurance expenses. For example, for benefits for temporary disability, for pregnancy and childbirth - completed certificates of incapacity for work, for one-time benefits for women who registered with medical institutions in the early stages of pregnancy - certificates from the antenatal clinic, for one-time benefits for the birth of a child - a birth certificate according to form No. 24, issued by the civil registry office. The FSS may also request benefit calculations, copies of work records, a register of sick leave and other documents.

Deadline for returning money from the Social Insurance Fund

The Fund has 10 calendar days for reimbursement from the date you submit the above set of documents (Part 3, Article 4.6 of the Federal Law of December 29, 2006 N 255-FZ). True, if the Social Insurance department decides to conduct an inspection, then the decision to allocate funds to the policyholder will be made based on the results of the inspection (Part 4, Article 4.6 of the Federal Law of December 29, 2006 N 255-FZ). Let us remind you that the duration of the desk and field inspection of the FSS is 3 and 2 months, respectively (part 1 of article 4.7 of the Federal Law of December 29, 2006 N 255-FZ, clause 2 of article 26.15, clause 9 of article 26.16 of the Federal Law of 24.07 .1998 No. 125-FZ). Most often, the FSS orders a desk audit. In our practice, there has not been a single case of reimbursement of FSS expenses after 10 calendar days.

Desk inspection report

The report is drawn up within 10 days after the end of the inspection. The report must indicate all identified violations and inconsistencies that have not been eliminated or explained. The final part should reflect information about sanctions against the policyholder, and may also contain a recommendation for eliminating violations. The act is signed by representatives of the organization being inspected (IP) and those persons who conducted the inspection. The policyholder may refuse to sign; in this case, a note about this must be made in the document. The report must be sent to the policyholder within 5 days. The document is presented against signature, and if it is sent by mail, then by registered mail. For policyholders who interact with the Fund via the Internet, the report will be sent via TKS. Once you receive the document, you should read it carefully. It is necessary to check not only all calculations, but also the regulatory documents that the inspectors refer to. In judicial practice, there are cases when, when conducting an audit, they relied on repealed legislative norms. If the policyholder believes that the inspectors made mistakes in the report, did not take into account some circumstances, and so on, he can file an objection against it. He has 15 days to do this from the date of receipt of the act. He may attach supporting documents to the objection. If an objection to the inspection report is filed, but instead of considering it, a demand for payment of arrears and sanctions is received, this is a violation. The complaint should be sent to a higher authority. The objection will then be considered by the commission. The policyholder has the right to take part in this, provide explanations and provide evidence of his position. As a result, some kind of summary decision must be made - in favor of the policyholder or the Social Insurance Fund. If you are not satisfied with it, you can go to court.

Author of the article:

• Kharitonova Polina Evgenievna
• Accountant

• [email protected]
• Publications (20)

Checking payments on certificates of incapacity for work. Example

The predominant amounts of costs are sent by employers to payments for certificates of incapacity for work. During absence, the employee receives average earnings calculated on the basis of the previous 2 years. When checking compliance with the calculation requirements, the Fund's auditor determines the completeness of the information.

The auditor's control is aimed at confirming:

• Completeness of the details of the certificate of incapacity for work.
• Compliance of all documents by dates - time sheets, dates of sheets.
• The accuracy of determining the average salary and length of service of an employee.
• Accuracy of intermediate calculation data and final amount.

When determining the length of service used for payments for certificates of incapacity for work, the total length of service is taken into account. Let's consider one of the common cases of errors made during calculations.

The enterprise PO Iskra paid disability benefits to employee M., who has a total length of service of less than 6 months. At the time of the onset of illness (opening the sheet), the employee’s length of service was 5 months 20 days. As of the date of closing the sheet, the length of service was 6 months 3 days. The accounting employee of Iskra PA determined the length of service at the time of calculation, which contradicted the date of occurrence of the insured event. The payment was made based on average earnings.

During a desk audit of the FSS maintenance department, the auditor identified a discrepancy in data, which led to pre-tax assessment. Payment to employee M. must be made based on the minimum wage.

The procedure for submitting documents requested during the inspection

Documents submitted to the FSS are submitted in the form of duplicates, certified in the prescribed manner. The inspector has the right to request for comparison the originals of forms submitted by duplicates. Notarized documents are not submitted to the FSS for verification.

The procedure for certifying documents depends on the organizational form of the enterprise.

The employer must certify each document submitted for inspection. The composition of the documents is indicated in the covering letter containing the number and date according to the log of outgoing documents. The letter is certified by the signature of the responsible person (manager, chief accountant, individual entrepreneur) and a seal when used by the enterprise. It is acceptable to submit documents in electronic form sent via communication channels.

Drawing up a desk inspection report

If the taxpayer does not have documents confirming the validity of expenses or identification of uncorrectable accrual errors, as well as if FSS requests are ignored, an audit report is drawn up. 10 days are allotted for drawing up the report, calculated from the date of completion of the audit.

An audit report is not drawn up if no violations of legislative norms are identified in the taxpayer’s calculations.

Familiarization with the act of the head of the inspected enterprise and signature are made within 5 days. If there is no connection with the company or refusal to receive the document, after the expiration of the deadline, it is sent by mail. The date of delivery is the 6th day after sending (or the 11th day from the date of publication). Objections to the fact of the inspection are submitted within 15 days calculated from the date of receipt of the act.

What documents will the FSS require during inspection?

The first thing that FSS employees check is the reports 4-FSS and 4a-FSS. The organization must store these reports for at least 5 years, since future benefits are calculated on the basis of previous periods.

In addition, the inspector may request other documents. Initially, documents are requested orally, and if they are not immediately provided, then a written request is sent, which the person being inspected is obliged to fulfill within 10 days. If suddenly the company being inspected does not meet the 10-day deadline, it has the right to ask for an extension. To do this, a letter is sent to the FSS indicating the request for an extension of the period, as well as the justification for its extension. In response, the FSS will send a decision in which the deadline may be extended or refuse to extend it.

Objections to the inspection report

The taxpayer has the right to appeal the data of the desk audit report. Objections submitted in writing based on the inspection materials are sent to the head of the territorial office of the Foundation. The period for consideration of objections by the head of the FSS TO is 10 days, calculated from the date of filing the objections (registration of the document with the FSS). Based on the evidence presented, a decision is made to reject the Fund’s claims or to hold them accountable. The decision can only be appealed through judicial proceedings.

Scheduled and unscheduled inspections

The territorial bodies of the FSS conduct both scheduled (together with the Pension Fund of Russia) and unscheduled on-site inspections. Unscheduled inspections are initiated if, for example, an organization is being liquidated or reorganized or an employee has received a complaint about a refusal to pay benefits or about an incorrect determination of the amount of benefits (Article 4.7 of Federal Law No. 255-FZ of December 29, 2006).

Find out about upcoming inspections by the FSS and other regulatory authorities with the help of Kontur.Expert

Send a request