Appendix 21. Order of the Federal Insurance Fund of the Russian Federation dated January 11, 2016 N 2 (as amended on June 21, 2017) “On approval of document forms used in monitoring the payment of insurance premiums” (together with “Requirements for the


Reconciliation with the Social Insurance Fund: how to complete it, reconciliation report form

The Social Insurance Fund (SIF) performs a fairly wide range of functions. He is in charge of issues of payments for sick leave, industrial accidents, birth certificates, registration of sanatorium and resort treatment, as well as maintenance of disabled people.

The reconciliation act, which can be initiated by both parties to the interaction (the fund and the reporting organization), allows you to check the data for any reporting period. In its actions to reconcile calculations, the FSS is guided by the provisions given in Federal Law 212 of 2009.

Recent changes in legislation are reflected in the Tax Code. Legal regulation of the procedure for accruals and payments under fund items. Article 34 of the Code provides detailed descriptions of the following categories:

  • Detailing the parameters of the object and the base for calculating taxes;
  • Tariffs for deductions, including descriptions of previously abolished standards;
  • The procedure for determining amounts that are not included in the tax base;
  • Terms and procedure for payment and reporting on assessed contributions;
  • Form for declaring charges and paying mandatory fees from business entities.

The reconciliation report (AC) is the primary document on the basis of which the quality of the accounting work is checked.

It is this format of working with the Social Insurance Fund that makes it possible to identify and eliminate the recording of serious financial violations. Preparation of reconciliation acts reduces the fiscal burden on the enterprise in the form of fines and penalties for arrears.

Also, based on the information in the document, you can generate an application for a refund of overpaid taxes.

It is worth noting that the application form as such is not established by law. Important parameters of the appeal are the details of the business entity, the account number of the reconciliation report and the date of the appeal. According to current legislation, a government agency has 5 days to respond to a written initiative to provide information for verification.

An alternative option for contacting regulatory authorities is to use the capabilities of telecommunication channels. The response from the fund may come in the form of a certificate with data on contributions already accrued, as well as fines.

Form 21-FSS RF

A unified reporting form introduced by order of the Social Insurance Fund number 457 in 2021. The current version of the document includes details of accruals for debt or arrears of insurance premiums, penalties, fines, as well as outstanding payments.

There are three columns for reconciliation. The first is for information provided by the policyholder, the second is for data in the fund’s database, and the third is for clarifying discrepancies.

Application and letter

The application to the FSS should reflect the following points:

  • Information about who the request is being sent to (territorial representation);
  • Detailed information about who is sending the appeal;
  • Document details, date, contacts. The request is signed by the head of the enterprise;
  • Formulation of the request.

Receiving the form

The act of reconciliation of mutual settlements for penalties, fines, taxes and fees between the taxpayer and the tax inspectorate, form according to KND 1160070 (approved by Order of the Federal Tax Service of the Russian Federation No. MM-3-25/494 dated August 20, 2007) consists of:

  • Title page
  • Section 2 on the list of specified taxes

Why and why is mutual settlements analysis needed?

  • Checking the absence of debt upon deregistration.
  • Inventory when preparing financial statements for the year, monthly comparison of accrued and paid taxes.
  • In order to understand the payment procedure, and to avoid overpayments, fines, arrears, and interest for the use of funds.
  • Controlling budget payments.

Some people mistakenly believe that settlements approved by the other party can be used in court if necessary. However, in itself it is not proof of debt without primary documents. This document is informational.

The law does not provide any specific requirements for filling out a statement of reconciliation of mutual settlements with counterparties, but there are still several basic points on how to do this correctly.

  • The document must contain its title, date and names of the parties;
  • The initials of the officials who sign it are indicated;
  • Data is strictly distributed according to contracts;
  • This document must be filled out in two copies.

It is also advisable to comply with the basic requirements applicable to all primary documents.

Who signs the settlement analysis?

Although a joint reconciliation of mutual settlements is drawn up in the accounting department, this does not mean that the manager’s signature is not required. So, first of all, after drawing up the document, you need to sign the manager, then send 2 copies by mail to the partner with whom you are reconciling.

We invite you to familiarize yourself with the Address of the Governor of the Kemerovo Region, A. Tuleev

Topic: Documents for obtaining a quota for an operation - quota conditions

It happens that the other party is in no hurry to approve the debt comparison. Unfortunately, it does not say anywhere within how long it must be returned. So, if this condition is not specified in the contract, repeated documents can be sent again and again without a response.

These laws do not provide for a specific format for this joint document, so the organization can independently develop the form of mutual settlements with which it will work.

It is important to keep in mind how things are going with the budget for every organization - from tiny private enterprises to huge holdings. To avoid any unexpected unpleasant surprises, it is better to carry out reconciliations with the Federal Tax Service in advance and regularly.

Any act of reconciliation of mutual settlements with the Inspectorate of the Federal Tax Service of the Russian Federation begins with a letter of application. It does not have a special recognized form.

However, it is imperative to indicate in such a letter the period for which the analysis of mutual settlements is carried out (the period is not legally limited, although, as a rule, in practice it does not exceed 3 years).

Also, it is better to deliver the letter by courier. The stamp and date of acceptance on it will serve you well, as you will be confident in the date when the reconciliation will begin.

Within five working days, the inspector will personally provide you with a report with completed Section I.

The data graphs you should pay attention to will have something like this{amp}lt;p{amp}gt;

When there are no discrepancies, all filling out comes down to signing the document. But, alas, this is rare in practice.

If there are discrepancies, you should enter your data in the appropriate columns.

Appendix No. 2 to the Order of the Ministry of Labor and Social Protection of the Russian Federation dated December 4, 2013

N 712н

arrears (except for those suspended for collection)

suspended for collection

excess of expenses for payment of insurance coverage in relation to accrued insurance premiums

debt (except those suspended for collection)

Funds written off from the accounts of the payer of insurance premiums, but not credited to accounts for accounting for budget revenues

1 To be filled in by the head of the organization (separate division).

Source - Order of the Ministry of Labor of Russia dated December 4, 2013 No. 712n

It is important to understand that this kind of document does not have a specific form in law. This means that payers will fill it out on their own.

Valentina Abramova Connoisseur (316), closed 2 years ago

I especially want to appeal to accountants.

The question is, you need a certificate (or reconciliation report) from the Social Insurance Fund as of June 1, 2012 about the debt for mandatory social benefits. insurance. They don’t just give it, they demand a report, but when asked what regulatory document can confirm this (request for a report). They don’t answer, remain silent and transfer calls to each other. Or they just “growl” into the phone.

I myself am not an accountant, but I need this certificate for work, and the accountants at the enterprise just shrug their shoulders. It’s understandable; no one wants to make a report again.

Accountants simply don’t want to make an “extra” report, but I need to include this certificate in the competition documentation (tender).

form of the act of joint reconciliation of calculations for insurance premiums, penalties and fines (form 21-FSS of the Russian Federation)

application form for offset of amounts of overpaid insurance premiums, penalties and fines (form 22-FSS of the Russian Federation)

application form for the return of amounts of excessively collected insurance premiums, penalties and fines (form 24-FSS of the Russian Federation)

application form to clarify the basis, type and affiliation of the payment, reporting (settlement) period or status of the payer of insurance premiums.

Sample notification of the payer of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity about opening (closing) a bank account

An application for tax reconciliation is an official request from several persons or one citizen to an official, government agency, administration of an institution or local government regarding tax reconciliation.

An application, unlike a complaint, is not related to a violation of his legitimate interests and rights and does not contain a request to eliminate such a violation, but is aimed solely at realizing the interests and rights of the applicant or eliminating any shortcomings in the work of enterprises, organizations, institutions.

Applications can be submitted either orally or in writing. The procedure for their consideration is similar to how complaints are considered.

Sample application for tax reconciliation

Send by mail

We are preparing an application to the Social Insurance Fund for reconciliation of calculations - sample - all about taxes

Knowing exactly the state of your own budget payments is extremely important. For example, a certificate of no debt is urgently needed, but the issued certificate indicates the presence of debt.

It is better to send the letter in person. So the request will be confirmed by the stamp of the tax office, and the period for carrying out the reconciliation is calculated on a confirmed basis.

The letter must indicate the period for which reconciliation is required. Tax authorities reconcile calculations only for the three years preceding the audit.

And at the same time, the presence of debt is accompanied by the accrual of penalties and fines. And it happens that the taxpayer paid the required contributions and taxes on time, but for some reason they did not reach the addressee.

Tax authorities rarely initiate the procedure on their own, even if the payer:

Within five days, the tax inspector creates a reconciliation report, the first of the sections, and delivers it to the payer by mail or in person. The act displays the settlement balance for each payment.

  • name and address of the Federal Tax Service branch;
  • taxpayer details indicating the address;
  • reconciliation period;
  • person responsible for the reconciliation;
  • Contact details;
  • applicant's signature and seal, if available.
  • You can call and make an appointment for verification. But in this case, there is no confirmation of the start date of the reconciliation, and it will not be possible to make claims regarding violation of the deadlines.

    In order not to encounter such a surprise, you should periodically check your calculations with the tax office. What are the features of the reconciliation report with the Federal Tax Service in 2021?

    Features of drawing up a reconciliation report with the tax office in 2021

    It is also possible to send a request for reconciliation via TKS. But at the same time, the request is submitted not in a free form, but in an approved form. Tax authorities must be informed of receipt of the report.

    https://www.youtube.com/watch?v=VFQIC8wT8oc

    To do this, the “Note on discrepancy” field is filled in with “your” amount. After receiving an act with disagreements, tax officials are required to form the second section of the act and hand it to the opponent for a more thorough reconciliation.

  • balance at the beginning date of reconciliation;
  • calculations for a certain period;
  • balance at the end of the period.
  • Description: application form to the tax office for a reconciliation report. sample order for the dismissal of a director, Ukraine. Document: act of reconciliation of mutual settlements for taxes and deductions.

    The reconciliation act has only two fixed groups: “counterparty” and “document”, i.e.

    Application form to the tax office for a reconciliation report. personal income tax certificate sample filling.

    To carry out reconciliation with counterparties in the 1c accounting program 8, the document “act of reconciliation of mutual settlements” is intended. If, before the expiration of this period, the debtor organization puts a stamp and signature on the act of reconciliation of mutual settlements. The Federal Migration Service asks you to pay attention to the fact that the application form for a foreign passport has changed not only in appearance.

    Here is an example of an application. according to paragraph 3 of Art. 29 Tax Code of the Russian Federation authorized representative.

    Form of reconciliation act of mutual settlements Ukraine I know what’s inside. therefore the second part of the file did not contain anything blank.

    Act of reconciliation of mutual settlements: a form with a detailed description, the act of reconciliation serves to clarify the status of mutual settlements.

    Application for a reconciliation report on a tax form

    Rice. 4. act of reconciliation of the taxpayer’s calculations for taxes, fees and contributions. when generating a request using this code. Work permit for work at height download. application form to the tax office for a reconciliation report. Act of reconciliation of mutual settlements (form and sample). how correct.

    Forms of reconciliation acts, primary and other forms of reconciliation act of tax payer's calculations.

    Sample resume form. application form to the tax office for a reconciliation report.

    The reconciliation act form is filled out; you can download a sample reconciliation act on this page.

    Description: application form to the tax office for a reconciliation report.

    When filling out the application, be sure to look for all required information accurately and clearly. At the top right, enter the necessary information about your own tax authority and yourself.

    After the title is written, describe the request, referring to the articles of the Tax Code. Then list the attached papers (if, of course, there are any).

    It is possible to enter there your preferred method of acquiring the necessary papers. Indicate the date of writing and put a personal signature.

    The law allows all citizens to be sent to state tax authorities with advice and recommendations regarding the work of the tax authority, with applications for assistance in applying their own rights and legitimate interests and in situations where these rights are violated.

    Applications submitted by you must be considered and decided within no more than one month from the day it was received by the necessary authority, and those that do not require additional study must be considered without delay, but no later than 15 days from the date of their receipt.

    In a situation where it is not possible to resolve these issues within a month, the head of the required body or his deputy must set the required deadline for considering it, which is reported to the person who gave the application.

    In this case, the total time for consideration of this issue cannot be more than 45 days.

    https://www..com/watch?v=FFU5tJ4EtDY

    All available tax documentation is constantly created without fail in accordance with the norms established by law, and if you want to write an application to the tax office, then this must be done only on the required form, and for each issue that concerns you. To find out what form you need in order to submit an application, for example, to recalculate the tax percentage or to switch to the simplified tax system, you can check with the tax inspector at the place of registration of the individual entrepreneur or legal entity.

    In a situation where this appeal is drawn up incorrectly, it may be returned to the applicant with the necessary explanation. This will be done no later than 10 days from the day it was received, in addition to those situations provided for by the legislation of the country.

    A thoughtful application must be printed, written by hand, clearly and legibly, and the applicant’s personal signature must be affixed and the date this application was written must be indicated.

    When you write an application, it is important to take into account the regulated deadlines for filing applications on any issues, especially when it relates to regular operations with documentation.

    When you need to contact the tax office, it is very important to indicate your full name, then your place of residence as a citizen of the state, clearly describe the essence of the problem that has arisen that you are discussing, your additions, statements or complaints, requests or demands with which you are sending to this institution. This appeal can be either oral or written. You can send it by mail or give it to the required authority yourself or through a person appointed by it.

    In all applications to the tax office, write down the applicant’s personal information in full, including full name, tax identification number, actual residence address and registration.

    Applications from citizens who have legally regulated benefits must be considered as a matter of priority. However, it is important to realize that filing an application with your own tax authority must be carried out on a specialized form that will correspond to the issue being resolved.

    When you address a question that is not within the competence of this body, then in this situation, it will be forwarded to the necessary body or official within five days, and it is mandatory to inform the person who sent this application.

    An application (petition) is a letter from citizens asking for help in implementing their rights and interests enshrined in the Constitution of the state and the current law, or a message about a violation of current legislation or shortcomings in the work of enterprises, establishments, institutions, regardless of the type of property, people's deputies, deputies of local councils, responsible persons and expressing points of view regarding the improvement of their work.

    In order to obtain information from the fund, you need to request the following documents from it:

    Sometimes it becomes necessary to reconcile the information available to the payer and the fund. For this purpose, a special application is drawn up in any form. The Fund will issue a special act in response. FSS employees have the right to invite the payer to conduct a joint reconciliation of payments to the budget. The payer himself may also request it.

    Every policyholder should know how to correctly prepare documents for the Social Insurance Fund. Especially the application for reconciliation of calculations is one of the important documents. It is necessary to understand what the application for reconciliation of calculations should contain, how to request a reconciliation report with the Social Insurance Fund and its sample.

    You need to know that to submit this type of document, the payer must contact the Social Insurance Fund at the location of the organization. You must bring the application in person to the fund’s employees or send it electronically.

    If a debt is identified, the payer is given the opportunity and a certain period to make payment.

    This document contains all the information on contributions to the Social Insurance Fund. Fund employees have the right to send the act by mail or hand it over personally to the payer.

    Reconciliation report with the Social Insurance Fund: how to submit an application and its sample

  • Contributions and codes for them must be written down.
    Otherwise, the verification will be carried out in full on all available contributions;
  • the application must also contain information about the payer: full name, tax identification number, checkpoint, registration number, subordination code;
  • inside the application the request itself and the requirement for reconciliation are described;
  • Such a document must be signed either by the head of the organization or the chief accountant:
  • Instead of providing information about contributions that need to be verified, you can add an appendix with this information to your application. It is thanks to it that the reconciliation process can be significantly simplified and accelerated.

    Get 267 video lessons on 1C for free:

  • reorganization or liquidation of the enterprise;
  • to identify debt to the fund or overpayment for the return of funds;
  • to systematize information;
  • Reconciliation is also carried out by organizations that are going to participate in competitions and tenders for licensing.
  • Then, when all the information matches the data from the payer and the Social Insurance Fund, the reconciliation is considered completed. If there are differences, the organization faces a lengthy process of rechecking and correcting its data.

    https://www.youtube.com/watch?v=FFU5tJ4EtDY

    As a rule, this reconciliation is carried out every quarter, after the reports are submitted. But the law does not provide for a time frame, so it can be arranged at any time.

    A simpler application form is provided if a deduction is required for remuneration. The form is characterized by greater freedom of design. The header of the document indicates the tax agent to whom the applicant is applying, followed by information about the citizen. Next, with reference to the provisions of the Tax Code, a deduction request is made.

    Since the form of the form is strictly regulated, it is recommended to use an electronic version of the latest current form and fill it out using a computer.

    You should clarify in advance whether there is a form established for the issue of interest, or the appeal must be completed in accordance with the general requirements for a document of this type:

    In some cases, it is necessary to write an application for a joint audit of taxes or fees; in the empty column indicate the type(s) of the tax being verified with the KBK code. The form is drawn up by hand or on a computer.

    How to correctly write an application to the tax office

    Tax documents are distinguished by the presence of a clear structure and requirements for registration. There are applications on the prescribed form and the usual form of the document.

    Citizens and organizations pay tax on any income they receive. In some cases, it is possible to obtain a professional tax deduction. For an individual, such a deduction can be issued through a customer (entrepreneur or enterprise), who acts as a tax agent.

    Filing an application requires the attachment of papers that would confirm the contractor’s expenses. If the work was performed for individuals, the deduction is issued to the inspectorate. In this case, the application is submitted by submitting 3-NDFL.

    On the title page indicate: TIN, full name, OGRNIP, date of transition to UTII, number of attached sheets, number of sheets in attached copies. You should not forget about the need to indicate in the column the option of confirming the information: in person or through a representative.

    Depending on the type of application, applications will differ in some details in their design.

    When switching to a simplified taxation system, a form determined by the fiscal authority is filled out. As part of the transition to the simplified tax system, the applicant reports his intention to pay a 6 percent tax on income, or the application of the principle of taxing income minus income, subject to the application of a 15 percent rate.

    If an applicant applies to the tax office with a request to transfer to imputed taxation, the following rules are adhered to:

    The second page contains the TIN number, page, and activity code. The applicant indicates where the entrepreneur operates, address with zip code, and region code.

    Application form to the tax service for amendments to the constituent documents of a legal entity

    Form of notification to the tax service about the preparation of an interim liquidation balance sheet of a legal entity

    Form of notification to the tax service about changes in the information about a legal entity in the Unified State Register of Legal Entities that are not related to changes in the constituent documents

    In accordance with the order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/ [email protected] , from July 4, 2013, new forms and rules for filing applications for registration, making changes to the State Register of Legal Entities and liquidation of individual entrepreneurs, closed joint stock companies came into force , OOO .

    Application form to the tax service for state registration of an individual as an individual entrepreneur

    Application form to the tax service for state registration of termination by an individual of activities as an individual entrepreneur

    Application form to the tax service for registration of a legal entity created through reorganization

    Source: https://nalogmak.ru/transportnyj-nalog/sostavlyaem-zayavlenie-v-fss-na-sverku-raschetov-obrazets-vse-o-nalogah.html

Reconciliation of insurance premiums in 2020

Since 2021, the fiscal service has assumed responsibilities for monitoring the accrual and payment of insurance premiums, and therefore the amounts of contributions accrued for reporting periods after 01/01/2017 are subject to payment to the accounts of the Federal Tax Service.

We invite you to familiarize yourself with the Sample Seed Quality Claim

The FSS bodies retained the right to control the repayment of debt on contributions accrued for reporting periods up to December 31, 2017 inclusive. Also, fines and penalties accrued for debts before 01/01/2017 should be paid to the Social Insurance Fund accounts.

If the payer is reconciling payments accrued for the period from January 1, 2017, then to obtain a reconciliation report, the organization should contact the Federal Tax Service at the place of registration.

For a sample of filling out a reconciliation report for insurance premium payments, see below.

If discrepancies arise based on the results of the reconciliation, their reasons must be clarified. If the organization agrees with the differences, you can sign a reconciliation report for calculations of insurance premiums without disagreement and adjust the data in the accounting. If you do not agree, you should make a note in the act.

  • Insurance premiums from 2021: all changes

The debt that was discovered as a result of the reconciliation of insurance premiums should be repaid as soon as possible. Otherwise, penalties will be charged for each day of delay. But, if there are actually no arrears, they can be canceled.

For example, due to an incorrect BCC, payments were stuck in the unknown. The payment should be clarified, and if the fund does not reset the penalty, a recalculation can be achieved in court (resolution of the Ninth Arbitration Court of Appeal dated March 6, 2014 No. A14-9859 /2013).

The Fund will credit contributions within 10 working days from the date of receipt of the application in Form 22-FSS. But if the company submitted applications before the reconciliation of insurance premiums, then the fund has the right to initiate it itself. Then the fund will offset the amounts within 10 working days after the act is signed by both parties.

If the company does not agree with the fund’s data, it should be noted in the reconciliation report that it agrees “with the disagreements.” For example, if the company does not agree with penalties. After reconciliation, it is necessary to find out the reasons for the discrepancies and eliminate them. For example, if the arrears arose due to an error in the payment order, then it will need to be clarified by submitting an application in free form.

Sample of filling out the act of joint reconciliation of calculations for insurance contributions to the Social Insurance Fund

Legislative framework of the Russian Federation

valid Editorial from 11.12.2009

detailed information

Name of documentORDER of the Ministry of Health and Social Development of the Russian Federation dated December 11, 2009 N 979n “ON APPROVAL OF DOCUMENT FORMS APPLIED WHEN CREDITING OR REFUNDING THE AMOUNT OF EXCESSLY PAID (COLLECTED) INSURANCE PREMIUMS”
Document typeorder
Receiving authorityMinistry of Health and Social Development of the Russian Federation
Document Number979N
Acceptance date28.02.2010
Revision date11.12.2009
Registration number in the Ministry of Justice15839
Date of registration with the Ministry of Justice25.12.2009
Statusvalid
Publication
  • “Rossiyskaya Gazeta”, N 33, 02/17/2010 (published without attachments)
  • "Financial newspaper", N 09, 2010
NavigatorNotes

ORDER of the Ministry of Health and Social Development of the Russian Federation dated December 11, 2009 N 979n “ON APPROVAL OF DOCUMENT FORMS APPLIED WHEN CREDITING OR REFUNDING THE AMOUNT OF EXCESSLY PAID (COLLECTED) INSURANCE PREMIUMS”

Appendix No. 2. Form 21-FSS RF ACT OF JOINT RECONCILIATION OF CALCULATIONS FOR INSURANCE PREMIUMS, PENALTIES AND FINES

from ________________N______________

An official of the body monitoring the payment of insurance premiums, reconciling calculations for insurance premiums, penalties and fines,

(full name, telephone)

and the payer of insurance premiums (authorized representative)

(full name, telephone)

carried out a joint reconciliation of calculations for insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, penalties and fines to the Social Insurance Fund of the Russian Federation for the period

WithByas of:
(date of)(date of)(date of)

(in rubles and kopecks)

N p/pCalculationsAccording to the insurance premium payerAccording to the body monitoring the payment of insurance premiumsDiscrepancy between data
12345
1For insurance premiums:
1.1debt, total
including:
1.1.1arrears (except for those suspended for collection)
1.1.2suspended for collection
1.2overpaid
1.3overcharged
1.4excess of expenses for payment of insurance coverage in relation to accrued insurance premiums
2For penalties:
2.1debt, total
including:
2.1.1debt (except those suspended for collection)
2.1.2suspended for collection
2.2overpaid
2.3overcharged
3For fines:
3.1debt, total
including:
3.1.1debt (except those suspended for collection)
3.1.2suspended for collection
3.2overpaid
3.3overcharged
4Funds written off from the accounts of the payer of insurance premiums, but not credited to accounts for accounting for budget revenues
5Unclear payments
An official of the body monitoring the payment of insurance premiums who reconciles calculations
(FULL NAME.)(signature)(date of)
Agreed by the insurance premium payer
(“with disagreement” or “without disagreement”)
Method for obtaining a document
(“in person” or “by post”)
Payer of insurance premiums (authorized representative)
(FULL NAME.)(signature)(date of)

Appendix No. 3
to Order of the Ministry of Health and Social Development of Russia dated December 11, 2009 No. 979n

Reconciliation of settlements with the Social Insurance Fund: how to complete it, reconciliation report form, sample filling

Below is an algorithm of actions according to which a business entity can carry out a reconciliation with the Social Insurance Fund based on calculations for the period before 01/01/2017.

The first stage of mutual settlements with social insurance authorities is the payer’s request for a reconciliation report by drawing up a corresponding application.

The current legislation does not contain an approved form, in accordance with which a business entity must submit a request to the Social Insurance Fund. Therefore, the payer of contributions can fill out an application in free form, indicating the following information:

  • name of the Social Insurance Fund body, address, full name and position of the head in whose name the application is submitted;
  • information about the applicant (name of organization, legal address, TIN, KPP, registration number, full name, position of manager);
  • date of reconciliation of balances (“Please reconcile as of ____);
  • the desired form of receiving the reconciliation report (postal delivery/receipt at the FSS office through a personal visit by the payer);
  • date of application.

After registration, the document is signed by the head and sealed with the seal of the organization. Also, a request to the FSS for reconciliation can be issued in the form of a letter with an outgoing registration number and date.

To carry out reconciliation, the payer of contributions should submit applications to the territorial body of the Social Insurance Fund with which the organization is registered (in the general order - Social Insurance Fund in accordance with the legal address).

The application can be submitted to:

  • personally visiting the FSS;
  • by mail, having issued a letter with notification and an inventory of the attachment at the nearest Russian Post office.

The date of the payer’s application to the Social Insurance Fund is the date indicated by the Fund employee at the time the application was accepted.

Within 5 working days from the date of application, FSS employees are required to generate a reconciliation report and submit it to the payer.

The mutual settlement act is drawn up on form 21-FSS and contains the following details:

  • full name of the FSS body;
  • information about the payer (full name of the organization/full name of the individual entrepreneur, registration number of the payer in the Social Insurance Fund, code of subordination, location of the organization/address of the individual entrepreneur);
  • Full name of officials from the Social Insurance Fund and the payer;
  • reconciliation period (“from ___ to ___, as of _____”).

Also see "".

Please note that this application form does not have an official electronic format, although the law provides for the possibility of submitting it in the form of an electronic document.

The Social Insurance Fund has prepared document forms for payment of benefits in 2021


Draft forms of documents that insured persons, policyholders and the Social Insurance Fund must use in 2021 have been put up for public discussion.
There are completely new forms: information about the insured person;

notification of termination of the insured person's right to a monthly child care benefit;

notice of amendments to sick leave.

The application form for recalculation of previously assigned benefits has changed significantly. It has been significantly reduced, including by removing fields related to payment. The remaining forms are essentially the same as those used in the pilot project. This is, for example:

on the inventory of submitted documents (information);

application for reimbursement of expenses for extra days off to care for disabled children;

certificate of calculation of the amount of vacation pay;

claim for reimbursement of costs for preventive measures to reduce injuries;

decision to refuse to assign and pay sick leave benefits.

The registers of information for the assignment and payment of benefits remain the same as before.

Let us remind you that for 2021 the government has established a special procedure for paying benefits. Basically, it repeats the rules of the pilot project: the Social Insurance Fund pays almost all benefits directly to insured persons.

Document:

Draft order of the FSS of RussiaMore >>>

On approval of the forms of documents used for the appointment and payment in 2021 by the territorial bodies of the Social Insurance Fund of the Russian Federation to insured persons of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases , making other payments and reimbursement of expenses of insurers in 2021 for preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium-resort treatment of workers engaged in work with harmful and (or) dangerous

production factors

In accordance with paragraphs 2, 3, 4, 6, 8, 9, 10, 13, 14, 15, 17 of the Regulations on the specifics of the appointment and payment in 2021 to insured persons of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity and other payments, paragraphs 2, 3, 6, 7, 11, 13 of the Regulations on the specifics of the appointment and payment in 2021 to insured persons of temporary disability benefits due to an industrial accident or occupational disease, as well as payment for the insured person’s vacation ( in addition to the annual paid leave established by the legislation of the Russian Federation) for the entire period of treatment and travel to the place of treatment and back, clause 4 of the Regulations on the specifics of reimbursement of expenses of insurers in 2021 for preventive measures to reduce industrial injuries and occupational diseases of workers, approved by decree of the Government of the Russian Federation dated December 30, 2021 No. 2375 (official Internet portal of legal information https://pravo.gov.ru, December 31, 2020), ordering:

1.Approve:

application form for recalculation of previously assigned benefits in accordance with Appendix No. 1;

form of information about the insured person in accordance with Appendix No. 2;

form of inventory of submitted documents (information), according to Appendix No. 3;

form of notification of termination of the insured person’s right to receive a monthly child care benefit in accordance with Appendix No. 4;

application form for reimbursement of benefits costs

‎for temporary disability in accordance with Appendix No. 5;

form of notification of the submission of missing documents (information) in accordance with Appendix No. 6;

form of notification of amendments to the certificate of incapacity for work in accordance with Appendix No. 7;

form of decision on refusal to assign and pay benefits

‎for temporary disability in accordance with Appendix No. 8;

an application form for reimbursement of expenses for the payment of social benefits for funerals in accordance with Appendix No. 9;

an application form for reimbursement of expenses for additional paid days off to one of the parents (guardian, trustee) for caring for disabled children in accordance with Appendix No. 10;

application form for reimbursement of the cost of funeral services in accordance with Appendix No. 11;

form of the decision to refuse to consider documents (information), according to Appendix No. 12;

form of a certificate of calculation of the amount of vacation pay in accordance with Appendix No. 13;

an application form for reimbursement of expenses incurred for preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-resort treatment of workers engaged in work with harmful and (or) hazardous production factors, in accordance with Appendix No. 14;

form of the Register of information necessary for the appointment and payment of benefits for temporary disability, pregnancy and childbirth, one-time benefits for women registered with medical organizations in the early stages of pregnancy, in accordance with Appendix No. 15;

The procedure for filling out the Register of information necessary for the appointment and payment of benefits for temporary disability, pregnancy and childbirth, one-time benefits for women registered with medical organizations in the early stages of pregnancy, in accordance with Appendix No. 16;

form of the Register of information necessary for the appointment and payment of a one-time benefit at the birth of a child, in accordance with Appendix No. 17;

The procedure for filling out the Register of information necessary for the appointment and payment of a one-time benefit at the birth of a child, in accordance with Appendix No. 18;

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Reconciliation goals

Reconciliation allows you to track outgoing deductions and control the formation of debts. It is usually initiated by the payer when there is a likelihood of a conflict with the fund regarding the volume of transferred contributions. It is also needed to detect overpayments as part of liquidation or reorganization. Reconciliation is usually carried out in the presence of these circumstances:

  • Reorganization.
  • Liquidation.
  • The need to track the presence of debt.
  • Establishing the amount of overpayments.
  • Systematization of information.
  • The company plans to participate in government competitions and tenders.

We invite you to familiarize yourself with the table of poverty levels in countries around the world

At the end of the event, a reconciliation report is issued. It is an essential document within the financial activities of the enterprise.

Every month the legal entity must make contributions to the fund. If they don't exist, debt will form. Its presence can negatively affect a variety of aspects of activity. These consequences are possible:

  • Negative reputation in the market.
  • Failure of transactions with counterparties.
  • Loss of public investment.
  • Negative payment history.
  • Judicial debt collection.
  • Seizure.

Reconciliation allows you to monitor the status of your payments. It is recommended to carry it out at least once a quarter. This frequency ensures timely tracking of all debts.

FOR YOUR INFORMATION! Regular control allows you to reduce the fiscal burden on the entity in the form of fines and penalties for debts.

IMPORTANT! It is on the basis of the reconciliation report that an application for the refund of tax overpayments is drawn up.

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