How to use insurance contributions to the Social Insurance Fund to conduct a special assessment Blog on labor protection

Reporting

Employers are required to inform the Social Insurance Fund about the special assessment carried out (clause 18, paragraph 2, Article 17 of Law No. 125-FZ dated July 24, 1998), and show the final data in the 4-FSS reporting.

Reporting to the Social Insurance Fund for the 1st quarter of 2021 is submitted as before:

companies that are legal entities;
Individual entrepreneurs and individual entrepreneurs paying income under GPC agreements, which contain a condition on the payment of contributions to the Social Insurance Fund for accidents (for “injuries”).

For the 1st quarter of 2021, the same form 4-FSS is used (Appendix No. 1 to Order of the FSS of the Russian Federation dated September 26, 2016 N 381) as in 2021 - it has not yet changed. Therefore, you won’t have to study the new rules, but you need to reliably fill out the information on the SOUT, which many policyholders had not previously included, since the assessment was simply not carried out.

Let us remind you that fines are applied for failure to carry out a special assessment; they can be imposed by labor inspectors supervising employers during an inspection, on the basis of Article 5.27.1 of the Code of Administrative Offences.

The deadlines for submitting Form 4-FSS (after the end of the reporting quarter) are as follows:

until the 20th day of the next month, if the form is submitted on paper;
until the 25th day of the next month, if the report is sent to the Fund electronically.

The special assessment in 4-FSS is shown in one of the report tables - table 5.

Who must submit reports in Form 4-FSS for 9 months

All policyholders without exception must submit information about the results of a special assessment of working conditions to 4FSS for 9 months:

companies represented by legal entities;
individual entrepreneurs.

The condition for this is the payment to individuals of remuneration, which is subject to contributions in accordance with Art. 24 of Federal Law No. 125-FZ.

The report in Form 4-FSS is mandatory for everyone

Entrepreneurs who do not employ the labor of hired employees during their activities, while transferring insurance premiums for themselves, should not submit a report to the Social Insurance Fund for a special assessment of working conditions.

If, for various reasons, in the period from January to October the company did not transfer payments that fall under the category of objects subject to social insurance fees, it is required in any case to draw up and submit for consideration a zero report in Form 4-FSS for 9 months.

If the company did not conduct business during the reporting period, the zero calculation must also be submitted. Federal legislation does not provide for any exceptions in such situations.

Important! In zero reporting, only the title page must be completed along with tables 1, 2, 5

Special assessment in the 4-FSS report

Until 2021, many organizations and individual entrepreneurs delayed carrying out SOUT. However, the law on special assessment dated December 28, 2013 No. 426-FZ established strict deadlines that forced most employers to enter into agreements with specialized companies and carry out the required activities. The employer must retain a report on the SOUT.

Conducted a special assessment - reflect it in 4-FSS. If not, the report contains columns that need to be filled out in this case as well. If you have previously carried out assessment procedures, and in the 4th quarter of 2021 you were forced to carry out an unscheduled inspection, then the report will reflect the information from the unscheduled inspection report.

To reflect the special assessment in 4-FSS, Table 5 is filled out, where all the results are entered.

How to conduct a special assessment using FSS funds

All companies must conduct a special assessment of working conditions (SWT) instead of workplace certification. This event is quite expensive and raises quite a lot of legal disputes and questions. However, few people know that it is possible to carry out SOUT not at your own expense, but at the expense of the Federal Social Insurance Fund of the Russian Federation.

The main and main source of special assessment is the company’s own funds. Providing the necessary financial resources for measures to improve working conditions and safety is carried out in accordance with Art. 226 Labor Code of the Russian Federation. Financing is carried out in the amount of at least 0.2% of the cost of production of products (works, services). A similar norm is established in Art. 8 of the Federal Law of December 28, 2013 No. 426-FZ “On special assessment of working conditions.” But such duties cannot be assigned to the employee, since this is not provided for by law. Consequently, if an employer provides for such expenses in an agreement with an employee, this will lead to disputes with the employee and the Pension Fund of Russia, as well as a fine under Art. 5.27 Code of Administrative Offenses of the Russian Federation.

GOOD TO KNOW
The rules for financial support for preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium and resort treatment for workers engaged in work with harmful and (or) dangerous production factors have not changed in 2015.

Funding amount

To calculate the exact amount, use the formula:

(Contributions for insurance against accidents and occupational diseases accrued for the previous year - Expenses for the payment of insurance against accidents and occupational diseases for the previous year) x 20%

An innovation is a clause in relation to insurers with up to 100 employees: if they have not financed preventive measures over the past two years, then the amount of funds allocated by them for the financial support of these measures cannot exceed:

20% of the amounts of “traumatic” contributions accrued for the three previous years (less benefits paid for this period);
the amount of insurance premiums for injury subject to transfer to the territorial body of the Federal Social Insurance Fund of the Russian Federation in the current year.

An organization with more than 100 people can count on financial support for preventive labor protection measures in the amount of 20% of the amount of insurance premiums accrued for the year. That is, in 2015, 20% of the amount of insurance premiums for 2014 can be used to finance a special assessment of working conditions.

If an organization of up to 100 people has not used the right to finance preventive measures for three years and has no debt to the regional office, then it has the right to receive an amount equal to 20% of accrued insurance premiums for these three years.

Another limitation relates to the benefits paid. The amount of accrued benefits must be subtracted from the amounts that the employer can spend on the special assessment. Such benefits include:

temporary disability benefits due to an accident or occupational disease;
insurance payments (one-time payment, monthly payments);
additional expenses associated with the medical, social and professional rehabilitation of the employee in the presence of direct consequences of the insured event.

IMPORTANT IN WORK
The specific amount of funds that the policyholder can use to finance preventive measures and offset against the payment of insurance premiums is determined by the fund.

Example.

Karusel LLC conducted certification of workplaces in 2010. Workplace certification is valid for five years. Therefore, a special assessment of working conditions needs to be carried out in 2015. In 2014, the company accrued and paid insurance premiums in the amount of 2,000,000 rubles to the FSS of Russia.

In 2014, three employees were paid temporary disability benefits in connection with an industrial accident in the amount of RUB 53,200.

In this regard, the company can receive reimbursement of the costs of conducting a special assessment of jobs from the Social Insurance Fund in the amount of: (2,000,000 – 53,200) x 20% = 389,400 rubles.

The restriction is also related to the submission of documents, that is, if you did not submit documents to the Social Insurance Fund last year, then you cannot count on reimbursement this year. And to receive compensation next year and conduct a special assessment, you need to submit the following documents in 2015:

financial support plan for preventive measures in the current calendar year;
a copy of the list of measures to improve the working conditions and safety of workers;
a copy of the company’s local regulatory act on the creation of a commission to conduct a special assessment of working conditions;
a copy of the agreement with the organization conducting a special assessment of working conditions

Documents must be submitted by August 1, 2015.

Without them, the Federal Social Insurance Fund of the Russian Federation will not reimburse funds for a special assessment of working conditions.

How to obtain permission from the fund to finance a special assessment

The algorithm for obtaining permission from the fund to finance a special assessment is as follows.

First, you need to prepare documents according to the list necessary to receive funding from the Social Insurance Fund, in particular an application.

To the head of the Moscow regional branch of the FSS of Russia, branch No. 3 from LLC “Karusel” INN 7708444777 KPP 770801001 Registration No. 06945876 125008, Moscow, st. Academician Koroleva, 82

Moscow

15.04.2015

Application for reimbursement of expenses incurred for a special assessment of working conditions.

Based on clause 3 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 December 10, 2012 No. 580n, we ask you offset expenses in the amount of 389,400 rubles (excluding disability benefits) incurred in 2014 for a special assessment of working conditions against insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

Applications:

plan for financing preventive measures in the current calendar year;
a copy of the list of measures to improve labor conditions and safety, developed based on the results of a special assessment, or a copy of the collective agreement;
a copy of the company’s local regulatory act on the creation of a commission to conduct a special assessment of working conditions;
a copy of the agreement with the organization conducting the special assessment of working conditions.

General Director S E L I V A N O V A. S. Selivanov

Secondly, companies often additionally clarify with the Social Insurance Fund the amounts of accrued insurance premiums, as well as benefits paid, and compare them with the data available in the accounting department. Such a reconciliation is not provided for by law, but it makes it possible to exclude cases of unjustified refusal to reimburse funds.

The fact is that the FSS may refuse to reimburse funds in the following cases:

1. The presence of arrears in contributions, penalties and fines that were not repaid on the day of filing an application for reimbursement of expenses for conducting a special assessment.

2. Content of false information in the submitted documents.

3. Submission of an incomplete set of documents.

4. If the funds provided for by the FSS budget for financial support of preventive measures for the current year have been fully distributed.

GOOD TO KNOW
The company has the right to appeal the decision to refuse financing to a higher authority of the territorial fund or in court.

Thirdly, you need to wait for the fund's decision.

The time frame for social insurance to make a decision on financial support, its volume or refusal to provide it is the same - in relation to policyholders whose amount of contributions for an injury for the previous year is:

up to 8 million rubles – 5 working days from the date of receipt of the full set of documents;
more than this amount - after agreement with the Federal Social Insurance Fund of the Russian Federation: within 3 working days, the documents are sent to the fund, which makes a decision within 15 working days.

Tax accounting for the purposes of applying the simplified tax system

Expenses for payment of services for conducting a special assessment of working conditions Art. 346.16 of the Tax Code of the Russian Federation are not provided for, and, accordingly, such expenses cannot be taken into account when determining the tax base for the tax paid in connection with the application of the simplified tax system (letter of the Ministry of Finance dated June 16, 2014 No. 03-11-06/2/28551). But income, accordingly, does not arise in the form of compensation from the Social Insurance Fund.

GOOD TO KNOW
The company can reduce insurance premiums in case of injury within the limits of the amount of financing from the moment a positive decision is made. Contributions that the company accrued and paid from the beginning of the year to the month of the decision are not adjusted.

How to reflect a special assessment in the calculation of 4-FSS

To fill out, use the information from the working conditions assessment report. The special assessment of working conditions in 4-FSS is entered on the first line (under code 1) of Table 5. This is the last page of the calculation.

How to reflect a special assessment in 4-FSS:

First, line 1 of Table 5 indicates the total number of all available jobs subject to SOUT (column 3) - it does not matter whether the conditions were assessed for them or not. The data can be compared by the Fund’s specialists with the average number of places - there should not be a big difference, but they can differ up or down, since the average number of places is calculated as a whole for the past year, and the number as of the 1st day of the year is included in the total number of places . In addition, several people can work in shifts at one workplace. A dash can only appear on those who do not have hired employees and organized places of work, which seems unlikely for organizations, since at least the executive body - the director - should have one. An individual entrepreneur will put a dash if, as of January 1, 2021, it turns out that he has no employees, but he plans to hire them, otherwise he would have to be deregistered from the Social Insurance Fund as an employer.
Next, in columns 4, 5, 6, fill in the information about the special assessment. In 4-FSS this is all the data required by the fund:
total places assessed - column 4 of the report;
places with hazardous working conditions were identified according to the 3rd class of “harmfulness” (column 5);
indicated in the Report on the special assessment of specialties with difficult and dangerous conditions in class 4 (column 6).

The figures entered must coincide with the report submitted to the Fund at the end of the SOUT.

Example

The special assessment was carried out in September 2021. for 11 workplaces (the same number of workplaces as of 01/01/2019), of which 2 are classified as hazard class 3. In addition, two employees passed in November 2018. mandatory medical examination. What the completed section 5 of the calculation for the 1st quarter of 2021 will look like:

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

For those who did not have time to conduct SOUT

If the SOUT was not carried out at all or was not completed in the 4th quarter of 2021 (even if an agreement was concluded with a specialized company), 0 is entered in columns 4, 5, 6 (this is provided for in the procedure for filling out the form). Information on the special assessment completed in 2021 in the 4-FSS report for the first and subsequent quarters of 2021 is not reflected in the reporting, since only the information that is available at the beginning of the year is provided. Only column 3 is filled in - the total number of jobs to be assessed.

Example

As of 01/01/2019, the company did not carry out special assessment procedures; the number of jobs was 6. Employees did not undergo mandatory medical examinations. Table 5 for the 1st quarter of 2021 will look like this:

Based on what laws are costs reimbursed?

Order of the Ministry of Labor of the Russian Federation dated December 10, 2012 No. 580n allows companies to return up to 20% of the costs of special assessments from the money transferred to the budget for the prevention of industrial injuries in the previous year. There are some subtleties: companies with a staff of less than 100 people have the right to pay 20% of the money transferred to the budget over the last 3 years. This is possible if the company has not received compensation for 2 years before filing the application.

The return of budget funds cannot be more than the upcoming annual payment. That is, the FSS will allow payment of compensation for 2018 if the company did not receive a refund for 2016-2017, but the amount will not be more than the entire amount of budget payments for 2021.