Certificate of benefits paid in 2021: sample 2-NDFL, how to calculate

Certificate of calculation in the Social Insurance Fund: sample 2021

Insurers under compulsory social insurance in case of temporary disability and in connection with maternity pay benefits both at their own expense (the first 3 days of the employee’s illness) and at the expense of the Social Insurance Fund (in other cases).
Of course, if they are not in the regions participating in the pilot project. Insureds reduce their social insurance payments by the amount of benefits paid (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). If social insurance costs exceed accrued contributions, policyholders can apply to the Social Insurance Fund for reimbursement (clause 3, article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ, clause 9, article 431 of the Tax Code of the Russian Federation).

Sample of filling out a certificate-calculation for reimbursement to the Social Insurance Fund in 2018

How to fill out a calculation certificate in the Social Insurance Fund in 2021 (sample)

The calculation certificate must include indicators for the reporting period. In particular, the form must reflect the following amounts:

the organization's debt to the Social Insurance Fund;
contributions to be paid for the last three months;
expenses that the fund did not accept for offset;
contributions accrued by the fund;
funds received from the Social Insurance Fund for reimbursement;
refunded funds as overpayment;
benefits costs for the last three months;
debt for which the fund has lost the right to collect.

All of the above indicators were previously reflected in Table 1 of Section 1 of Form 4-FSS. Therefore, there should not be any difficulties when filling out the form.

In line 2 of the column “Line code” you must indicate the amount of social insurance contributions, in line 12 - the amount of accrued benefits. Those contributions paid in 2021 must be reflected in line 16 of the “Amount” column.

Help-calculation in the Social Insurance Fund 2021

Calculation certificate to the Social Insurance Fund (sample)
In order for the Social Insurance Fund to make a decision on allocating funds to the policyholder for the payment of insurance coverage, it is necessary, based on the results of the quarter or any month of 2021, to submit to the territorial body of the Social Insurance Fund a set of documents that should contain (Order of the Ministry of Health and Social Development dated 04.12.2009 No. 951n):

written statement from the policyholder;
reference-calculation;
breakdown of expenses at the expense of the Social Insurance Fund for each type of benefit;
copies of documents confirming expenses.

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 (FSS Letter dated December 7, 2016 No. 02-09-11/04-03-27029).

The calculation certificate for compensation from the Social Insurance Fund in 2021 in Excel format can be downloaded from the link below:

certificate of calculation in the Social Insurance Fund 2021: download (free)

Reimbursement of expenses to the Social Insurance Fund in 2021

Since 2021, contributions for temporary disability and maternity (VNiM) have come under the control of the Federal Tax Service, while the FSS retains only contributions from accidents and occupational diseases (NSiPZ). Due to the change of administrative bodies, these contributions are reflected in different reports:

VNiM - as part of a new unified calculation of contributions to the tax service;
NSiPZ - according to form 4-FSS to the social insurance fund.

According to Art. 431 of the Tax Code of the Russian Federation, employers reduce payments for VNiM by the amount of benefits listed in Art. 1.4 of the Law of December 29, 2006 No. 255-FZ. If the amount of benefits is less than the amount of accrued contributions to VNiM, you will not need to apply for a refund. In this case, the amount of monthly contributions is reduced by the benefits accrued to employees. In this case, the expenses incurred by the policyholder are reflected in Appendix No. 3 of Section 1 of the calculation of insurance premiums, and the contributions payable minus the benefits specified in Appendix No. 3 are reflected in Section 1. Upon receipt of such a calculation, the Federal Tax Service will send information to the Social Insurance Fund, the fund will check the calculation and send it to The inspector's response is to approve or reject the offset of contributions.

If the amount of benefits paid to employees exceeds the amount of accrued contributions to VNiM, the employer has the right to offset the resulting difference against upcoming contributions to VNiM or reimburse expenses from the Social Insurance Fund.

If the policyholder decides to return the specified difference, he must submit to the Social Insurance Fund:

application for reimbursement in the recommended form (FSS letter dated December 7, 2016 No. 02-09-11/04-03-27029);
a calculation certificate containing information on accrued, reimbursed, and paid contributions to VNiM;
copies of documents confirming expenses.

Please note: regarding contributions to VNiM, interim reports are not required to be submitted to the social insurance fund.

If the FSS accepts the application, it sends money to the company, and sends a decision on reimbursement of expenses to the tax office. You will need to reflect the amount of compensation in the next calculation of insurance premiums in the line “Expenses reimbursed by the Social Insurance Fund.” The money will be returned within 10 calendar days from the date you submit the documents, unless the fund decides to start an audit.

How to fill out a Certificate of Calculation in the Social Insurance Fund

Certificate - calculation submitted when applying for the allocation of funds for the payment of insurance coverage, includes the following indicators for the reporting period:

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.

There is nothing new in filling out the Calculation Certificate for the policyholder. Similar data were previously presented in Table 1 of Section I of the 4-FSS form, which has been lost since 2021.

The example of a certificate of calculation in the Social Insurance Fund that we provided is still relevant in 2019.

How to fill out a certificate in 2021: step-by-step instructions

The rules for filling out the calculation certificate are as follows. The policyholder indicates in the document on an accrual basis:

Step 1
– your debt to the Social Insurance Fund at the beginning and at the end of the period
Step 2
– contributions due, including the last three months
Step 3
– additional accrued contributions (if any)
Step 4
– expenses not accepted for offset
Step 5
– contributions returned or credited
Step 6
– funds spent for the purposes of compulsory social insurance, including the last three months
Step 7
– contributions paid to the Social Insurance Fund, including the last three months
Step 8
- the debt that the FSS wrote off to the policyholder

Now you know how to fill out the certificate. See an example of filling.

Download step-by-step instructions for filling out in the Insurance premiums section.

Help calculation for FSS reimbursement: sample filling

Document year: 2019

Document type: Help

Download formats: DOC, EXCEL, PDF

An accounting statement for reimbursement of the Social Insurance Fund (sample of filling), which we will consider in the article, is submitted to social insurance as part of other documents. The documentation package is used by the organization to reimburse the funds spent on benefits.

Read the article to the end - on the page you can download a free sample certificate with a calculation to the Social Insurance Fund, which will be needed for submission in 2021.

Help-calculation FSS 2021: form (download)

Pension, medical and social contributions are controlled by the Federal Tax Service, not the funds. However, issues of reimbursement of benefits costs, as before, are dealt with by the FSS. The procedure for reimbursement of expenses has changed radically; henceforth, companies are no longer required to submit the old volumetric calculation 4-FSS to the fund. This document now replaces the calculation certificate (FSS order No. 558n dated October 28, 2016). The Social Insurance Fund recommended it in a letter dated December 7, 2016 No. 02-09-11/04-03-27029.

and a sample of filling out the FSS 2021 calculation certificate can be found using the links below.

The calculation form for the Social Insurance Fund reimbursement in 2021 is quite simple and consists of one page. But you will need to provide an explanation of the expenses (Appendix 2 to letter No. 02-09-11/04-03-27029). The fund needs these papers to reconcile accrued, paid contributions and benefits expenses. If the numbers match and there is an excess of benefits over contributions, the fund will return the money to the organization.

Don’t be surprised if FSS specialists ask you to provide two certificates of calculation to reimburse the costs of benefits. Readers of UNP faced this demand. In particular, the Moscow region branch itself added new lines to the calculation certificate form. For example, line 12 asks for benefit costs to be broken down quarterly. They also require you to write down the period for which the company wants to reimburse expenses.

The fund requested two certificates from the company - one in its modified form, the second - on the form from the fund's letter. We asked the regional office and the federal Social Insurance Fund how to respond to this.

Attention!

The company has the right not to use the forms modified by the fund, but to draw up a statement of calculation according to the letter of the Social Insurance Fund dated December 7, 2016 No. 02-09-11/04-03-27029. They must accept it.

The certificate form can be supplemented, it is not strict, fund specialists said. The Moscow region branch recommends drawing up a certificate in the same way as the branch suggested. If he has the necessary data, you will be paid faster.

The company has the right not to use the forms modified by the branch, but to draw up a statement of calculation according to letter No. 02-09-11/04-03-27029. They must accept it.

It is not safe to submit a certificate using your own form. The FSS clarified that policyholders do not have the right to change it themselves. Therefore, if FSS specialists ask you for two certificates, you have the right to refuse. The requirement is excessive. The fund is obliged to reimburse benefits based on one certificate, the Social Insurance Fund confirmed.

The principle of reimbursement of funds from the Social Insurance Fund

Legal entities and existing individual entrepreneurs in 2019, as in previous years, are allowed to reimburse part of the money from the Social Insurance Fund. You can also offset them against future payments. This is possible if the condition is met: the organization’s money spent on benefit payments must exceed payments recalculated to the Social Insurance Fund.

Only certain types of payments are reimbursed:

Reimbursement to employees for sick leave.
Compensation paid one-time at the birth of a child. This includes benefits for registering mothers with a clinic (in the early stages); payments for child care if his age does not exceed one and a half years; actually, maternity benefits; and one-time compensation for birth.
Social payment for funeral. For this calculation, a sample standard certificate in the Social Insurance Fund 2021 is used (you can download such a paper for free).

By the way! Sick leave covers only expenses from the fourth day of incapacity for work.

As for the need to apply to the Social Insurance Fund. Companies (legal entities and entrepreneurs) have two options:

If a legal entity or private individual entrepreneur reimbursed employees less than the amount they contributed to the Social Insurance Fund, then there is no need to contact the latter for reimbursement. Then, in the future, you can reduce the amount of social security payments;
if the company paid more money to employees for compensation than it paid contributions to the Social Security Fund, the latter can be contacted with a statement.

In this case, the company may request compensation or offset of money against the following transfers to the Social Insurance Fund. The refund amount is calculated in the calculation sample; the filling in 2021 has not changed much compared to previous years.

A set of documents for reimbursement of benefits from the Social Insurance Fund

The list of documents provided to the Social Insurance Fund for reimbursement of expenses incurred depends on the benefit.

We remind you that the Social Insurance Fund compensates the employer’s expenses for benefits:

for temporary disability
related to the birth of a child (including registration in the early stages of pregnancy)
for burial

The FSS covers the costs of some benefits in full. For example, maternity benefits, child care benefits up to 1.5 years old, funeral benefits from the Social Insurance Fund.

Sick leave is compensated only starting from the fourth day of the employee’s incapacity for work. The first 3 days are at the expense of the employer.

In accordance with Order of the Ministry of Health and Social Development dated December 4, 2009 No. 951n, the payer of insurance premiums must submit the following set of documents to reimburse expenses for benefits:

application (approved by Letter of the Federal Social Insurance Fund of Russia dated December 7, 2016 No. 02-09-11/04-03-27029)
reference-calculation
breakdown of expenses (Appendix 2 to the FSS letter)
copies of documents confirming expenses

Application form for compensation of expenses from the Social Insurance Fund download

Download calculation certificate form

Download expense breakdown form (Appendix 2 to the FSS letter dated December 7, 2021 No. 02-09-11/04-03-27029)

Where to apply for reimbursement of benefits?

The refund chain consists of three participants:

the policyholder. This is a separate company or individual entrepreneur who reports on insurance premiums;
social insurance fund. Abbreviated as (FSS);
tax service (FTS).

The company submits a package of documentation to the Social Insurance Fund (this includes a sample certificate for calculating compensation, an application, and certifying papers). An example of filling out the paper is freely available on the Internet. The latter reviews the received papers and makes a decision: to reimburse or not. The company and the territorial Federal Tax Service are notified of the decision. In this case, the answer must be given within three days. If the decision is favorable, the company returns the money due.

If the company received a refund, they reflect the amount in the tax report. If she is refused, she will have to pay extra to the Federal Tax Service.

Important! The money is returned within ten days. Exceptions are cases when an incomplete package is presented, there are errors or inaccuracies. Then a special inspection is ordered.

When to issue certificate 182n

The employer must issue a document in two cases:

Upon dismissal, on the day of termination of work. If this is not possible, you need to notify the former employee that he must come to the office and pick up the certificate. Upon receipt of the employee’s written consent, the document should be sent to him by mail (clause 2 of the procedure for issuing certificate 182n).
After dismissal, upon written request from the employee. The issuance period is no later than three working days from the day the application was submitted (Article of the Labor Code of the Russian Federation).

Keep personnel records and prepare all personnel reports for free in the “Kontur.Personnel” service

List of documents for FSS reimbursement

To inform social insurance of your intention to reimburse part of the funds, organizations or individual entrepreneurs need to collect a package of papers for this. It includes:

application on behalf of the organization;
accounting certificate (certificate-calculation);
breakdown of expenses that were allocated for employee benefits.

All samples are taken from the same letter from the Federal Tax Service.

Additionally, they may request documents that were the basis for payment of benefits. We need copies of them.

If the person was on sick leave, the company attaches copies of temporary disability sheets. The same form for reimbursement under a certificate of calculation to the Social Insurance Fund in 2021 will be needed if payments for maternity and childbirth are transferred (a sample of filling is in the example).

For other insurance payments, the following may be suitable:

List of documents

To reimburse the costs of paying benefits, submit to the Social Insurance Fund office:

- written statement;
— certificate of calculation;
— breakdown of expenses;
— copies of documents that confirm the validity of expenses;
- other papers at the request of the fund branch (check the list at your FSS branch).

The list of documents for compensation of benefits was approved by specialists of the Ministry of Health and Social Development in order No. 951n dated December 4, 2009 (hereinafter referred to as List No. 951n). The application forms, calculation certificates, and breakdown of expenses were provided by the FSS in a letter dated December 7, 2016 No. 02-09-11/04-03-27029.

How to fill out an application to the Social Insurance Fund, see the magazine “Salary”, 2017, No. 5. Let’s look at what to write in the calculation certificate in more detail. The procedure for filling it out causes difficulties for accountants.

Help-calculation - cumulative total from the beginning of the year

There is no officially approved form for the calculation certificate in the FSS. There is only a recommended form. The FSS provided her form in Appendix 1 to the letter dated December 7, 2016 No. 02-09-11/04-03-27029. The letter does not explain how to fill out the calculation certificate. Fund specialists recommend filling it out according to the same rules as the previous report on Form 4-FSS.

Fill out the calculation certificate with a cumulative total from the beginning of the year. The certificate must provide indicators for the last three months. Let's look at how to show these months using example 2 below.

Example 2

Reimbursement of expenses from the Social Insurance Fund. Help-calculation

Let's continue example 1. The accountant of Azimut LLC accrued benefits in January - July for a total amount of 245,300 rubles, of which:

- in January - June - in the amount of 228,100 rubles;

— July — 17,200 rub.

The amount of accrued contributions amounted to 223,300 rubles, of which:

— for January — June — 199,100 rubles;

— July — 24,200 rub.

How to fill out a calculation certificate for an application to the Social Insurance Fund for reimbursement of expenses?

Solution

The accountant filled out a calculation certificate in the recommended form from Appendix 1 to the letter of the Federal Social Insurance Fund of the Russian Federation dated December 7, 2016 No. 02-09-11/04-03-27029.

In line 2, the accountant indicated the total amount of accrued contributions for January - July. It amounted to 223,300 rubles. In line 3 he showed the amount of insurance premiums only for July - 24,200 rubles. (sample 2 below).

In line 10, the accountant reflected the debt owed to the Social Insurance Fund branch - 221,100 rubles. (RUB 223,300 - RUB 245,300 - RUB 199,100). The Social Insurance Fund will only return excess expenses - 22,000 rubles. (RUB 221,100 - RUB 199,100).

In line 12, the accountant included the amounts of expenses for payment of benefits. For temporary disability benefits - without benefits for the first three days, which are paid by the company at its own expense. In line 13 he showed the benefit accrued in July - 17,200 rubles.

In line 16, the accountant indicated the total amount of contributions paid for January - July. It amounted to 199,100 rubles.

In line 17 he reflected the amount of insurance premiums for July - 21,800 rubles.

Every citizen can count on receiving reimbursement for compulsory health insurance. To receive benefits, a citizen must contact the FSS accounting department and submit a calculation certificate completed in accordance with all requirements.

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It is worth considering that before payment, a full check of personal data and all documents that must be completed on the basis of the legal framework is carried out.

Preparation of a calculation certificate for submission to the Social Insurance Fund

Preparation of the necessary package of documents for submission to the FSS of the Russian Federation is carried out in the 1C accounting application, accounting is carried out in the subsection “Application and certificate-calculation for the FSS”.

Open the report to fill out an application and a calculation certificate from the “Salaries and Personnel” menu (Salaries - Reports).
In the “Period” column, enter the start and end dates of the period for reimbursement of benefits (the beginning of the period coincides with the beginning of the year).
The “Organization” line will be filled in automatically. If there are several organizations, you should choose the one that sends a request to the Social Insurance Fund to allocate funds for social security.
The “Settings” menu is intended for entering the data required to fill out an application form in the 1C Accounting 8.3 program (Fig. 1). The same data - the position of the head of the contribution control body, the company's personal account number in the Federal Treasury, etc. - can subsequently be entered manually.

Clicking the “Close and Generate” button starts the formation of the documents described below.

Application for requesting funds for social security (Fig. 2)

The application will automatically include the following information:

information about the policyholder (address, registration data in the Social Insurance Fund) - filled in by the program based on the “Organizations” document. To add the missing information, open the “Organizations” document (Main > Settings);
amount of insurance compensation. It cannot exceed the amount specified in the calculation certificate and detailing of expenses;
bank details of the organization (filled in by the 1C accounting program based on the document “Organizations”);
information about the manager and chief accountant (filled in on the basis of the “Organizations” document).

Information missing in the generated application form can be entered manually.

The calculation certificate attached to the application for requesting funds for insurance coverage (Fig. 3) is formed as follows:

lines 1 and 11 indicate, respectively, the debt owed by the policyholder or the local body of the Fund;
in lines 2 – 5 the amount of accrued social insurance contributions from the beginning of the billing period is entered. Contributions are calculated in the section of the program dedicated to payroll. In addition, the forms “Contribution accounting operation” and “Recalculation of insurance premiums” can be used (see the menu of the “Salaries and Personnel” section);
line 6 contains data on additionally accrued contributions, entered on the basis of the “Contribution Verification Report” tables, which can be called up from the “Insurance Premiums” section, “Salaries and Personnel” menu;
line 7 is intended for insurance expenses not accepted for offset. The amount is entered using the “Operation” document (see Settlements with funds for insurance contributions);
The 8th line contains data on the amounts transferred to the company’s account by the Social Insurance Fund in order to replenish the funds spent. These amounts are entered into the certificate form using the “Receipt to Current Account” table, which can be accessed from the “Bank and Cash Desk” menu;
The 9th line is intended to indicate manually the amounts of overpaid contributions that were offset by the Fund or returned to the organization’s account;
Lines 12 – 15 contain data on the amounts spent since the beginning of the billing period for the needs of compulsory social insurance in cases of temporary disability and maternity. The amount indicated in line 12 should be identical to the figures in control line 15 (column 4) in the table containing the breakdown of expenses (see Fig. 4). The corresponding benefit amounts are entered using the document “Contribution Accounting Transaction” (menu “Salaries and Personnel”);
lines 16-19 contain the amounts of contributions that were transferred to the Social Insurance Fund account. In 1C Accounting 8.3, accounting and entering numerical values into these lines is carried out using the table “Write-offs from the current account” in the “Bank and cash desk” section;
line 20 corresponds to the amount of debt written off: the numerical value is entered into the line manually;
line 21 shows the insured’s debt as of the end of the billing period, and line 10 shows, respectively, the debt of the local Social Insurance Fund.

How to fill it out and its sample

The calculation certificate provided when applying for funds must reflect the following amounts:

debt on insurance premiums that arose at the beginning and end of the billing period;
contributions that were accrued for payment, including for the last 3 months;
additionally accrued insurance premiums;
expenses that were not taken into account;
compensation received from the Social Insurance Fund;
expenses not taken into account;
provided by the Social Insurance Fund for reimbursement of production costs;
spent on social benefits of the policyholder himself.

All data is identical to Table 1 of Form 4-FSS, which has lost its legal force in 2021. All values indicated in the certificate must be completely reliable. Otherwise, the document will not be accepted, and a fine may be imposed on the applicant for providing knowingly false information.

The form must be filled out correctly. This allows you to eliminate negative aspects and reduce the time spent on repeated requests for payments. After filling out, the initial stage will be a full check of all data, and then sending it to the relevant authorities.

Help calculation for FSS reimbursement: sample filling

Document year: 2019

Document type: Help

Download formats: DOC, EXCEL, PDF

Read the article to the end - on the page you can download a free sample certificate with a calculation to the Social Insurance Fund, which will be needed for submission in 2021.

The principle of reimbursement of funds from the Social Insurance Fund

Only certain types of payments are reimbursed:

Reimbursement to employees for sick leave.
Compensation paid one-time at the birth of a child. This includes benefits for registering mothers with a clinic (in the early stages); payments for child care if his age does not exceed one and a half years; actually, maternity benefits; and one-time compensation for birth.
Social payment for funeral. For this calculation, a sample standard certificate in the Social Insurance Fund 2021 is used (you can download such a paper for free).

By the way! Sick leave covers only expenses from the fourth day of incapacity for work.

As for the need to apply to the Social Insurance Fund. Companies (legal entities and entrepreneurs) have two options:

If a legal entity or private individual entrepreneur reimbursed employees less than the amount they contributed to the Social Insurance Fund, then there is no need to contact the latter for reimbursement. Then, in the future, you can reduce the amount of social security payments;
if the company paid more money to employees for compensation than it paid contributions to the Social Security Fund, the latter can be contacted with a statement.

What is certificate 182n and what is it for?

It shows the former employee's salary (other payments and benefits) for the year in which he was fired and for the two preceding calendar years.
An important nuance: not all amounts are reflected, but only those for which insurance premiums were calculated in case of temporary disability and in connection with maternity. Plus, the certificate contains information about the number of calendar days in the specified period of time falling within the excluded period. The excluded period is the days of sick leave, maternity leave and parental leave. This also includes days when a person was released from work according to Russian laws with full or partial retention of salary (if contributions were not paid from it in case of temporary disability and in connection with maternity).

Calculate your salary and benefits taking into account the increase in the minimum wage from 2021 Calculate for free

ATTENTION. If a person worked not under an employment contract, but under a civil law contract, then “sick leave” contributions were not accrued from his remuneration. As a result, certificate 182n is not filled out.

Why is this document needed? To correctly calculate sickness or maternity benefits in the event that an employee leaves his previous place of work and takes a new one. The “new” accountant does not have complete information about what salary the employee received from former employers the year before, last and this year. There is also no data on the days of the excluded period. Meanwhile, this information is necessary for correctly calculating average earnings and the amount of benefits (read more about this in the article “Payment of sick leave in 2021”). Therefore, the accountant takes the missing information from certificate 182n.

Create electronic registers and submit them to the Social Insurance Fund via the Internet

FOR YOUR INFORMATION . In fact, the help has a long title that takes up several lines. But experts more often use the unofficial version. It arose thanks to the order of the Ministry of Labor dated April 30, 2013 No. 182n, which approved the form and procedure for issuing the certificate. As a result, “certificate 182n” appeared.

This is what the header of certificate 182n looks like.

Appendix No. 1 to the order of the Ministry of Labor and Social Protection of the Russian Federation dated April 30, 2013 No. 182n
(as amended by Orders of the Ministry of Labor of Russia dated November 15, 2016 No. 648n, dated January 9, 2017 No. 1n)
Form
REFERENCE
on the amount of wages, other payments and remunerations for the two calendar years preceding the year of termination of work (service, other activities) or the year of applying for a certificate of the amount of wages, other payments and remunerations, and the current calendar year for which insurance premiums were calculated , and on the number of calendar days falling in the specified period for periods of temporary disability, maternity leave, parental leave, the period of release of the employee from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if for the retained wages for this period, insurance contributions to the Social Insurance Fund of the Russian Federation were not accrued
date of issue №

In what cases is an accounting certificate used?

An accounting statement is used when an organization intends to refund funds or offset amounts against future payments. Then, along with the rest of the papers, a calculation certificate is made. Its form was approved by an explanatory letter from the Social Insurance Fund dated December 7, 2021.

Until January 1, 2021, a special form 4-FSS was used. In general, the volume and type of paper have not changed dramatically.

We will consider how to fill out a calculation certificate in more detail in the following sections. It will also be possible to download the official sample and example of filling out the paper (blank and completed template).

Samples of certificates and rules of registration

Sample forms are available at the regional offices of the Social Insurance Fund. You can review them when submitting your application. Samples are also posted on the company's official website. They are freely accessible without passwords, so anyone has the right to familiarize themselves with them.

The rules for completing the form are established by current legislation. The certificate states:

information about the policyholder - name of the organization, details, etc.;
information about the insured person - full name, place of work, SNILS, etc.;
names of benefits;
amount of payments;
date of issue.

A certificate of benefits paid is one of the documents confirming the amount of profit received by a citizen. The form is issued by the FSS at the request of the applicant.