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Application for reimbursement of FSS expenses
Employers are responsible for transferring insurance contributions to the Social Insurance Fund. If the amount of expenses exceeds the contribution amount, the organization can apply for reimbursement. This right does not depend on the taxation system, and is also available in any billing period.
In order to apply for reimbursement of funds from the Social Insurance Fund, you must fill out a special form. There is a strict template, which is indicated in the letter of the Social Insurance Fund dated December 7, 2016. You can fill out applications either manually or on a computer.
Remember! The document must contain the following information:
- the head of the territorial body of the Social Insurance Fund to which the request is sent;
- title of the application;
- all information about the employer. The application must indicate registration numbers, address, and name of the organization;
- amount of reimbursed expenses. It is important to indicate the exact amount including kopecks;
- details of the bank account to which the transferred funds must be received;
- name and details of the financial institution where the applicant’s account is maintained.
The application form is signed by the head of the organization, enterprise and the chief accountant, and then stamped.
ATTENTION! Look at the completed sample application for reimbursement of FSS expenses:
Application form for reimbursement of FSS expenses: form 2021
To reimburse the costs of benefits, you must submit an application to the fund. Previously, there was no special form for such an application; regional branches of the fund sometimes posted recommended samples on their stands and websites on the Internet. Now you can use a special document form - the FSS recommended it in a letter dated 12/07/16 No. 02-09-11/04-03-27029.
Application for reimbursement of FSS expenses: form 2021 (free download)
How to fill out a calculation certificate
When applying for the allocation of money to pay insurance coverage, you must provide a certificate of calculation.
It should contain the following information taken for the reporting period:
- the amount that the FSS policyholder owes for the entire reporting period. Here both the beginning and the end of the period are considered;
- the amount of accrued insurance premiums, the amount must be indicated for the last three months;
- insurance premiums listed additionally;
- funds that were spent but not accepted for offset;
- the amount of financial resources that were accrued by the territorial bodies of the Social Insurance Fund as reimbursement of expenses;
- contributions that were overpaid by the organization and returned in the future;
- the amount of funds that were allocated for compulsory insurance over the past three months;
- all insurance premiums that were transferred by the organization over the past three months;
- the amount of the policyholder's debt that has been written off.
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For the policyholder, there is nothing new in the procedure for filling out the calculation certificate compared to previous forms.
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Application for reimbursement of FSS expenses 2021: sample
Policyholder details. In the application, indicate the name and address of the organization, registration number in the Social Insurance Fund, subordination code, tax identification number, checkpoint of the organization, location address.
Amount to be reimbursed. Indicate in the application the amount you plan to reimburse in words with kopecks. Here, indicate the details of the account where the fund should transfer the money (TIN, KPP, BIC, OKTMO and other details). The personal account number is indicated only by organizations that have such an account with the Federal Treasury.
Signatures. The application must be signed by the director and chief accountant (if any) or a representative by proxy. If the form was issued by a representative, then you must indicate in the application the series and number of his passport, by whom and when the document was issued. Enter the details of the power of attorney in the line below.
Sample application for reimbursement of funds from the Social Insurance Fund in 2021
The application for reimbursement of FSS expenses must be accompanied by a statement of calculation with a transcript and documents confirming the payment of benefits.
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What expenses will the FSS of the Russian Federation reimburse in 2021 according to a certificate?
Attention! The organization has the right to apply to the Social Insurance Fund for reimbursement of expenses incurred if they were higher than the contributions.
In 2021, the Social Insurance Fund will reimburse companies for the following payments:
- payments for employee disability that occurred temporarily due to illness;
- benefits for pregnancy and childbirth, as well as for child care up to 1.5 years;
- funeral benefit.
It is important to remember that not all benefits are fully compensated by the Social Insurance Fund. For example, maternity benefits are returned to the employer in full, but when calculating sickness benefits, the first three days are paid by the employer.
Reimbursement
Legal entities and individual entrepreneurs who regularly pay insurance premiums and submit accumulated reports to the Social Insurance Fund can return part of the costs. At a certain point, the funds transferred to the fund may exceed the amount of benefits provided by the employer.
In this case, the organization or individual entrepreneur has the right to contact the Social Insurance Fund with a completed application containing a request for reimbursement of expenses incurred.
Insurance payments that employers most often encounter, namely benefits:
- for pregnancy and childbirth;
- for burial (social);
- for temporary disability;
- monthly child care;
- one-time payment for women registered at the clinic due to early pregnancy;
- etc.
In practice, part of these payments is provided by the employer, and the rest is paid by the fund. For example, maternity benefits are fully provided by the Social Insurance Fund. If a citizen has a sick leave, the first 3 days are paid for by the employer, and the subsequent days (that is, starting from the fourth) are paid by the fund.
Reduction of insurance premiums for benefits
The organization may reduce the amount of monthly contributions. This is provided for in Article 431 of the Tax Code. When making a payment to the Social Insurance Fund, the employer can independently deduct from the amount the costs incurred to pay benefits to its employees.
Please note! Such benefits will include:
- for pregnancy and childbirth;
- with early registration for pregnancy (up to 12 weeks);
- at the birth of children;
- maternity benefits for women with children under 1.5 years of age;
- in case of temporary disability due to illness;
- for burial.
This simplifies the process of an organization receiving compensation from the Social Insurance Fund by deducting this amount from the next insurance premium. But, if the amount of payments exceeds the amount of the required contribution, then the manager must contact the Social Insurance Fund.
The principle of reimbursement of funds from the Social Insurance Fund in 2021
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:
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:
If the amount of benefits exceeds accrued contributions
The situation when the amounts paid for employee benefits exceed the contribution amount can be resolved in two ways:
- if the billing period allows, the amount of the overpayment can be taken into account against the future contribution;
- The head of the organization can contact the territorial department of the Social Insurance Fund with an application for a refund.
Note! The new legislation determined that the tax authority is responsible for insurance premiums. But despite this, managers must apply for a refund to the Social Security Fund.
How to fill out a certificate
The 2021 sample calculation certificate combines data for the reporting period, namely:
You can complete the calculation certificate using a specific example. In 2018, using this certificate, the organization reimbursed the costs of benefits from the Federal Social Insurance Fund of Russia.
Download the completed sample certificate in Excel format.
Download an application with a transcript for compensation from the Social Insurance Fund in 2018.
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Application for reimbursement of FSS expenses - 2021 form
The document forms, without which it is impossible to submit an application for funds to cover the costs of paying for temporary disability of employees, must correspond to the samples given in the Letter of the Social Insurance Fund dated December 7, 2016 No. 02-09-11/04-03-27029. The application form to the Social Insurance Fund for compensation in 2021 contains the following information:
Instructions for drawing up an application form are not provided by law. The document can be prepared either typewritten or manually.
