The principle of reimbursement of funds from the Social Insurance Fund in 2020
Insurers for compulsory social insurance in case of temporary disability and in connection with maternity (organizations and individual entrepreneurs) pay benefits to employees both at their own expense (for the first 3 days of the employee’s illness) and at the expense of the Social Insurance Fund (in other cases). By the amount of benefits paid at the expense of the Social Insurance Fund, policyholders reduce insurance premiums in favor of the Social Insurance Fund (clauses 1, 2, Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 2 of Article 431 of the Tax Code of the Russian Federation). However, if the costs of benefits exceed the accrued contributions, then policyholders can apply to the Social Insurance Fund for reimbursement of expenses incurred (clause 3 of Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 9 of Article 431 of the Tax Code of the Russian Federation).
From contributions to compulsory social insurance in case of temporary disability and in connection with maternity, the Social Insurance Fund reimburses:
- hospital benefits;
- benefits related to the birth of a child (for example, maternity benefits, child care benefits up to 1.5 years);
- funeral benefits.
Benefits associated with the birth of a child and funeral benefits are fully financed by the Russian Federal Social Insurance Fund. The organization pays sick benefits to employees:
- either partly at your own expense, and partly at the expense of the FSS of Russia;
- or only at the expense of the Russian Social Insurance Fund.
Declaration of income: how to obtain a certificate from the Social Insurance Fund (step-by-step instructions)
Photo: ITAR-TASS
The time is coming to submit a personal income statement for 2021 to the tax authorities. And the increase in the number of requests to the regional branch of the Social Insurance Fund of the Russian Federation to obtain income certificates is quite understandable. In this regard, the FSS has prepared answers to frequently asked questions that will help anyone obtain the required documents from the Fund as quickly and easily as possible.
1. FSS certificate on income and tax amounts of an individual (2-NDFL) and FSS certificate on payments made: what is the difference?
One of the types of income of a citizen that must be indicated when filing a declaration are benefits paid by the Social Insurance Fund of the Russian Federation: temporary disability benefits, maternity benefits, child care benefits up to 1.5 years old, etc. From July 1, 2021 year, these benefits are paid by the Altai regional branch of the Fund directly to citizens, which means that it is the Social Insurance Fund (and not the employer) that withholds personal income tax and issues the appropriate certificates.
Currently, the regional branch of the Fund issues two types of certificates:
1. certificate of income and tax amounts of an individual (2-NDFL)
2. certificate of payments made.
What is their difference?
The first certificate contains information only about the amounts paid under temporary disability certificates, which are subject to personal income tax (indicating the amount of tax withheld).
The second certificate contains information about all payments from the Fund to a citizen (temporary disability benefit, one-time benefit when registering in the early stages of pregnancy, maternity benefit, one-time benefit at the birth of a child, monthly allowance for caring for a child until he reaches the age of 1, 5 years, payment of additional leave for the period of treatment, travel to the place of treatment and back provided to the insured person injured at work). If during the year you received any payments from the Social Insurance Fund, in addition to sick leave, you are recommended to order a certificate of payments made.
2. How can I apply for a certificate of income (payments made) from the Social Insurance Fund of the Russian Federation?
Today, an application can be submitted in two ways: by contacting the FSS branch at the place of registration of your employer (in person, through an authorized person or by sending an application by mail) or online through the personal account of an insured citizen.
For applications sent by other means (via e-mail, feedback form on the website of the regional branch or the Social Insurance Fund, etc.), the issuance of these certificates is IMPOSSIBLE !
3. What documents are required when applying for a certificate at a branch of the Fund?
To do this, you need to fill out an application (), and also present an identification document to the branch specialist.
When applying through an authorized representative, you will need to present the passport of the authorized representative and a power of attorney (it can be certified by a notary or your employer).
Please note that the number of the branch in which your employer is registered can be checked with the employer himself or by calling the hotline of the regional office.
4. How to order a certificate online?
The main condition: you must be an authorized user of the State Services portal. In this case, you will be able to send an application for the issuance of a certificate through the Personal Account of the insured.
When you enter your personal account, you will be asked to log in: here you need to enter your login and password for your account on the State Services portal. If any difficulties arise, contact the portal's technical support.
After authorization, you will be taken to your Personal Account. In the “Submit a request” section, click “Create”.
In Step 1, indicate how you will receive a response: only in your Personal Account or by mail. Click "Next".
IMPORTANT: receiving a response by e-mail in this case is IMPOSSIBLE (see question 7)! If you choose this option, the certificate will be sent to your Personal Account and by mail.
In Step 2, specify the request type as “Case”. In the field “Contact the regional branch of the Fund” you should select “Altai Territory”, in the field “Contact the branch of the regional branch of the Fund” indicate the number of the branch in which your employer is registered (for example, branch 3). The branch number can be checked with the employer itself or by calling the hotline.
The text of the appeal must include the following information:
– type of certificate: certificate of payments made/income and tax amounts of an individual (2-NDFL);
– period for which a certificate is required: 01/01/2018-12/31/2018/2018;
– number of copies of the certificate (for example, 2 copies);
– full postal address indicating the postal code (if necessary, sending by post);
– current contact phone number.
After filling out all the fields, click “Next”, then “Save”.
5. How many days will it take for me to receive the certificate?
When requesting a certificate using one of the specified methods, the certificate will be prepared within three working days and sent in a convenient way (by mail or to your personal account). It is not possible to issue a certificate on the day of application.
6. How many certificates will they give me if during the year I received different benefits from the Social Insurance Fund or went on sick leave several times?
Information on income for all insured events that occurred during the period of work for one employer will be presented in one certificate.
But if in a given year you changed your job (or worked part-time in several organizations) and your employers are registered in different branches of the Social Insurance Fund, you will receive several certificates (one from each branch). The declaration will need to indicate the total amount of income for all certificates. At the same time, there is no need to submit separate applications for the issuance of a certificate to each branch: choose one most convenient option.
7. Why can’t I send a completed certificate by email?
The information contained in the certificates is confidential, so sending them through unsecured communication channels, such as email, is impossible.
8. Where should I go if I have questions about obtaining income certificates from the Social Insurance Fund of the Russian Federation?
You can ask any questions you may have to the specialists of the Altai branch of the Foundation by calling the hotline.
Contact information for branches of the Altai regional branch of the Social Insurance Fund of the Russian Federation:
Branch No. 1: 656011, Barnaul, st. Anosova, 6A, phone: (3852) 566-181;
Branch No. 2: 656011, Barnaul, st. Anosova, 6A, phone: (3852) 566-226;
Branch No. 3: 656011, Barnaul, st. Anosova, 6A, phone: (3852) 566-177;
Branch No. 4: 658820, Slavgorod, st. Karla Marksa, 136, phone: (38568) 5-16-83;
Branch No. 5: 658087, Novoaltaysk, st. Vostochnaya, 1, phone: (38532) 46-046;
Branch No. 6: 659300, Biysk, st. L. Tolstoy, 141/1, phone: (3854) 55-52-76;
Branch No. 7: 658224, Rubtsovsk, Lenin Ave., 60a, phone: (38557) 2-90-05.
Branch opening hours:
Monday-Thursday: from 8.00 to 17.00, lunch break from 12.00 to 12.48
Friday: from 8.00 to 16.00, lunch break from 12.00 to 12.48
Saturday, Sunday: closed.
Set of documents 2021
In order for the FSS to allocate funds for the payment of insurance coverage (benefits), it is necessary to submit the required documents to the territorial body of the FSS at the end of the quarter or any month of 2021 (Order of the Ministry of Health and Social Development dated December 4, 2009 No. 951n):
- a written application in the form recommended in the letter of the Federal Social Insurance Fund of Russia dated December 7, 2021 No. 02-09-11/04-03-27029, with two attachments: – certificate of calculation (Appendix 1); – breakdown of expenses;
- copies of documents confirming the validity of expenses (for example, sick leave);
- other documents upon request of the FSS branch.
Calculation certificate form
The form of the calculation certificate is given in Appendix 1 to the Application for the allocation of the necessary funds for the payment of insurance coverage (Letter of the Social Insurance Fund dated December 7, 2016 No. 02-09-11/04-03-27029). You can use the calculation certificate form in Excel format.
New application forms and payment certificates
In the appendices to the Letter of the FSS of the Russian Federation dated 07.12.2016 N 02-09-11/04-03-27029 “On sending forms of documents that must be submitted by the insured for the territorial body of the FSS of the Russian Federation to make a decision on the allocation of the necessary funds for the payment of insurance coverage” given new forms of “Application for the allocation of necessary funds for the payment of insurance coverage” and “Calculation certificate submitted when applying for the allocation of funds for the payment of insurance coverage”, which you can download from the website of the Federal Social Insurance Fund of the Russian Federation using the link below.
How to fill out a certificate
The 2021 sample calculation certificate combines data for the reporting period, namely:
- the amount of the insurer's debt (FSS) for insurance premiums at the beginning and end of the reporting (calculation) period;
- the amount of accrued insurance premiums, 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 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.
The same data until 2021 was presented in Table 1 of Section I of the 4-FSS form, which has been lost since 2021.
You can complete the calculation certificate using a specific example. In 2020, using this certificate, the organization reimbursed the costs of benefits from the Federal Social Insurance Fund of Russia.
completed sample certificate in Excel format.
for reimbursement from the Social Insurance Fund in 2021.
Read also
29.02.2020
Structure and pattern
A correctly completed certificate for an individual entrepreneur regarding non-receipt of a one-time benefit at the birth of a child includes the following information:
- IP name.
- His legal address.
- Details, contact phone number.
- Original number, date of compilation.
- Issued to.
- Fact of non-receipt of money.
- Visa and individual entrepreneur stamp (the latter if available).
How to order a certificate online?
The main condition: you must be an authorized user of the State Services portal. In this case, you can send an application for the issuance of a certificate through the Insured Person’s Personal Account: https://lk.fss.ru/.
On the website of the regional branch of the FSS of the Russian Federation, select the “Insured Person’s Account” icon.
