Form TORG-21 “Act on sorting (sorting) of fruits and vegetables”

Author: Ivan Ivanov

Overpayment of insurance premiums may occur in the event of an incorrect calculation or indication of an inappropriate amount in the payment order. To regulate such issues, the following regulations are provided:

• Federal Law of July 24, 2009 No. 212-FZ;
• Articles 18-23 and 25-27 No. 212-FZ.

Article 26 of the Federal Law states that overpayments for insurance premiums for compulsory health insurance, compulsory medical insurance, in the event of maternity, an accident at work or temporary disability, as well as penalties to the state budget, are subject to offset against future insurance accruals, repayment of debts for fines or refund in cash equivalent.

Thus, forms 21 and 22 are used to return an overpayment on a legal basis or take it into account for the purpose of paying future contributions. In addition, you need to understand how the credit is made and what the requirements for the forms are.

Reconciliation with the Pension Fund of Russia

To return the accrual, reconciliations with the fund are always required.
To do this, the head of the organization is recommended to contact the insurance premium administrator working at the Pension Fund, then the presence of arrears and the imposition of fines will be excluded. This reconciliation by the administrator is necessary for high-quality preparation of a report on the results of the year and mutual settlements with the Pension Fund. Payments are verified with the data of the Pension Fund in order to generate annual financial statements. This condition is a mandatory requirement for mutual settlements with him.

Before reconciling the contribution of the overpaid amount to the Pension Fund and the fund details, the insurer will need to request from this body either a certificate or information about the status of the settlement. Their difference lies in the fact that information about the status of the settlement includes a breakdown of incoming charges with a full breakdown of each contribution for a certain time period. The certificate and information about the account status contain information about the final indicators for calculations.

Correction of errors in the TORG-21 form

Errors in the TORG-21 must be corrected according to the rules established in paragraph 7 of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

There are 2 options for fixing the error

1. Method (“classical”, according to clauses 4.2 and 4.3 “Regulations on documents and document flow in accounting” (approved by the USSR Ministry of Finance on July 29, 1983 N 105)):

– incorrect data must be crossed out with one line so that it is not difficult to read what was previously written;

– make the inscription “Corrected”;

– write the correct data at the top;

– indicate the date the correction was made;

– sign the persons who compiled the document, indicating their full name.

The requirements for correcting errors in the primary document in the Law “On Accounting” allow a corrective inscription to be made on any free field of the document.

Form TORG-21 is drawn up in 2 copies, which means corrections must be made in each document.

1. A method similar to invoices.

A new document is created with the correct data. The line “Correction No. ... from “___” ________ 20__ is added under the name of the document.”

In practice, they often simply fill out a new document. Since the act in form TORG-21 is an internal document, this method can also take place.

How to check via the Internet

The traditional way to submit a request to the fund is to apply in person. At the Pension Fund of the Russian Federation, the head of the organization draws up a statement, the text of which states a request to provide one of the documents.

You can quickly obtain a certificate or information about your account status via the Internet. You can request a statement of contributions using an electronic digital signature (EDS). Then the required document in electronic form will be provided within 24 hours or the next business day if the request was sent on a weekend or holiday.

You can also request a document through your personal account on the official website of the Pension Fund. This requires registration. Having gained access to the history of their insurance premiums, the payer requests a document, which will also be received electronically during the business day.

After receiving the document and detecting overpayments or arrears, they begin a reconciliation carried out by the policyholder together with the insurer. As a result, a reconciliation act is formed, regulated by Federal Law No. 212-FZ. This document records information about accrued payments.

Form Request Features

We looked at a sample of filling out 21 Pension Funds, but it is also important to know how to request a document. As noted earlier, the Pension Fund of the Russian Federation has an obligation, at the request of the payer, to provide certificates of settlements for insurance payments within a limited time period. Compilation is carried out on the basis of data recorded in the government agency. If there are certain discrepancies in the calculations, this indicates the need for reconciliation work. Competent execution of operations guarantees the absence of problems with the law.

Offset of overpayment

After the Pension Fund employees receive an application for offset or return of the amount of money, as well as upon completion of the reconciliation and signature of the act, the offset period begins. The decision on a refund or credit is made within 10 working days from the date of:

• signing the reconciliation report;
• if this has not been carried out, receive an application for credit.

If the fund makes a positive decision, based on Articles 26 and 27 of Law No. 212-FZ, the amount is credited within 30 calendar days. If, after approving the application, the PRF has not returned the overpaid amount 30 days later, it will be possible to recover interest from this body, accrued daily at a refinancing rate of 1/300.

Also, upon approval of the application for offset, the enterprise can recover from the Pension Fund an amount in the amount of excess penalties and fines with interest at the same refinancing rate (1/300). But if a company has debts on these fines, it will first have to pay them, and then the Pension Fund of Russia will return the excess amount.

There may also be a case in an organization when an accountant made an error in the details, discovered it, compiled and paid for the correct report and submitted a letter to the bank. Then the organization overpays, and Social Insurance becomes a debtor.

The FSS informs the debtor of the discovery of an error after the expiration of the payment period for insurance payments within 10 working days. But it would be much better for the insurer not to wait for the fund to discover the error, but to independently contact the authorities and request a reconciliation.

How to request a reconciliation report with the Social Insurance Fund

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 charges, penalties, fines, as well as uncleared 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.

Most often the form is filled out by hand, but can be reproduced using software.

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. Request ;
• Formulation of the request.

Sample application

Receiving the form

The application form can be downloaded on the official website of the fund, take the document to fill out at the territorial representative office, or download it for free. Industry-wide form of form 22-FSS.

Subjects of the request

Either party can submit an application for reconciliation between legal entities. It would be more correct to first request, check all accruals on the spot, and only then request the act itself.

Process

Advanced accountants today actively use telecommunications. Communication with fund representatives can be established through your personal account after registration.

If a government department has five days to respond to a written request, they usually respond via electronic communication channels on the next business day. This way you can save both time and money on the exchange of correspondence.

Filling Features

There is no need to confuse forms 21-PFr and 21-FSS. You can often find a joint act online that presents data for both departments. In fact, these are two different forms.

Full name of the form: joint statement of reconciliation of insurance premiums.

The form contains columns for accrued contributions for injuries and maternity. Organizations retain the right to verify settlements separately for each type of settlement with an extra-budgetary fund, or to show consolidated data for several types.

Contributions to destinations are credited within 10 working days. The start date of production is counted from the moment when the fund officially received the corresponding application in Form 22-FSS. Often, organizations prefer to submit an application for verification activities before the reconciliation (receipt of the report). This does not prevent state control bodies from independently initiating the issuance of a joint reconciliation act and sending it to the organization that pays insurance premiums. Offset amounts accordingly. In this case, this happens within the same 10 working days.

Updated forms of documents related to the relationship between the payer of insurance premiums in the FSS of Russia (the policyholder) and the body monitoring insurance premiums in the FSS of Russia (the insurer) have been approved.

The table provides a list of document forms approved by the published Order, and also indicates which party fills out which form.

For an accountant, forms from 21 - FSS to 24 - FSS are interesting.

List of document forms regulated by the published Order

:

Test Rules

Each billing period is a calendar year, within which the offset is made.
For previous offsets in the current billing period, overpaid amounts are not refunded. Article 10 No. 212-FZ indicates the timing of the reporting and billing periods. One calculation report consists of four reports - not quarterly, but for 1 quarter, half a year, 9 months and a year. Interim reports are submitted to the FSS of the Russian Federation and the Pension Fund on a quarterly basis. If, after repaying the debt in the next quarter, the policyholder becomes the debtor, then the settlement period may extend until the end of the current year.

The amount of money is fully returned only after the policyholder has paid off all debts on fines and penalties. Money from the Social Insurance Fund is also returned by the territorial authority within 10 working days from the date of submission of the full package of documents, which is established by Article 4.6 No. 255-FZ. The amount is indicated in column 7 of Table 3 of the 4-FSS reporting.

Section 1. Sales of agricultural products through distribution channels

The quantity of products sold is filled in whole centners (except for: eggs - thousands of pieces; skins of lambs and fur-bearing animals - pieces; silkworm cocoons - kilograms); in the case of small values, it is allowed to fill in data with decimal places after the decimal point.

Columns 5-6. Sold to enterprises and organizations purchasing for state and municipal needs

In columns 5, 6

shows products supplied to consumers on the basis of a state or municipal contract or an agreement for the supply of agricultural products, raw materials and food for state or municipal needs.

Columns 7-8. Implemented consumer cooperation

In columns 7

and
8
reflects products sold to consumer cooperation organizations (consumer cooperatives and consumer societies), except for those included in
columns 5
and
6
.

Columns 9-10. Sold to other consumers (processing organizations, wholesale trade organizations, on the market, through their own stores, etc.)

In columns 9

and
10
takes into account products sold to other consumers (processing organizations and wholesale trade organizations, on the market, through the distribution network, at fairs, exchanges and auctions, other agricultural producers, enterprises and organizations).

Columns 11-12. Sold on the market, through our own stores, tents, kiosks

In columns 11

and
12,
including from columns 9 and 10, products sold on the market are reflected through their own stores, tents, and kiosks.

Columns 13-14. Sold to the population (through the farm's public catering system, issuance and sale as payment for labor)

In columns 13

and
14
shows agricultural products sold to the population through the public catering system, as well as issued as wages.

Livestock and poultry sold to the public and issued as payment are shown:

• adult livestock on lines 160 - 169 (cattle and poultry - total and by type of livestock);
• young livestock up to 6 months, day-old chicks and suckling pigs under line 230 (other livestock products).

Livestock transferred by an agricultural organization to the population for rearing under contracts, i.e. with the subsequent return of the raised livestock to the farm, is accounted for through the appropriate channel after sale by the farm itself.

Columns 15-16. Sold through barter transactions (exchange transactions)

In columns 15

and
16
, barter transactions are reflected, including payment in agricultural products, for example, for electricity, equipment, fertilizers, processing of products transferred on a toll basis to processing organizations.

Agricultural products handed over for processing on a toll basis are reflected in sales through the appropriate channel in terms of agricultural raw materials as finished products are sold (including vegetable oil and sugar) received by the agricultural organization from the processing organization.

Agricultural products of own production, processed in their own departments (shops), are included in the form in the appropriate columns after the sale of finished products in terms of raw materials.

Lines 10, 24. Cereal grains, legumes and legumes

In lines 10

and
24
indicates the sale of grain, including vetch, lupine and other fodder legumes.

Lines 52 - 55. Essential oil crops. Medicinal crops

In lines 52 - 54

the sold products of essential oil crops are shown: on
line 52
- seeds of anise, star anise, coriander, dill, cumin, etc., on
line 53
- products of unprocessed spices (for example, pepper, thyme, bay leaf), on
line 54
- leaves, stems, flowers, bark and other raw materials intended for use in perfumery, as insecticides, fungicides and for similar purposes.
Products sold for use in pharmacy are reflected in line 55
“Medicinal crops”.

Line 81. Other vegetables

On line 81

sales of other vegetables are reflected - various vegetable greens (lettuce, spinach, onions, dill, sorrel), table root vegetables (parsley, celery, parsnip, radish, rutabaga, radish), peppers, zucchini, pumpkin and other vegetables. This line also includes legumes whose ripening has not been completed, for example, peas, shoulder beans and unripe beans, as well as sweet corn in milky and milky-waxy ripeness, intended for canning and fresh use for food.

Line 140. Other crop products

On line 140

(other crop products) shows revenue received from the sale of crop products not listed in lines 10 - 131.

Lines 160-169.4. Livestock products

By lines 160 - 169.4

sales of domestically produced livestock and poultry are reflected in live weight. Sold meat and meat products are included in the report in terms of live weight for the corresponding type of livestock.

Lines 221 - 228. Untreated skins of fur-bearing animals of cage breeding

By lines 221 - 228

Untreated skins of caged fur-bearing animals are shown.

Line 230. Other livestock products

On line 230

revenue received from the sale of livestock products not listed in lines 160 - 228, including manure, is reflected.

Arithmetic and logical control

Requirements for forms

If a desk inspection report is required, its form is determined by the regulatory authorities. There are a number of requirements for it:

• the act is drawn up in Form 17-FSS;
• blots and corrections are not allowed in it;
• consists of introductory, descriptive and summary parts;
• details of the introductory part - number and date of drawing up the document, full name of the person who carried out the inspection, name of the regulatory body, insurer's organization or full name of the entrepreneur, registration number, Taxpayer Identification Number/KPP, address where the enterprise is located, period of the desk inspection, start and end date and list of provided documentation;
• in the descriptive part, information about the arrears and confirmation of a violation of the law during the inspection is recorded;
• the final report contains the conclusion of the supervisory authority, proposals for paying premiums or holding the insurer liable, changes in accounting documentation;
• signed by the insurer and the fund employees who conducted the inspection;
• each party receives 1 copy of the act;
• the fund has the right to group violations on the part of the insurer into tables, statements and other documents attached to the act.

There is no unified application form today, but each fund has a template according to which these documents are drawn up. If you do not know this, you can submit an application in any form.

A 4-FSS report is attached to the application, but the fund may require other documents depending on the type of benefit. In case of temporary disability, you will need a corresponding certificate from a medical institution.

List of policyholder documents required by the fund in case of pregnancy and childbirth:

• certificate of incapacity for work;
• application for leave due to pregnancy and childbirth;
• order;
• a one-time benefit for a woman registered in a maternity hospital or other medical center during pregnancy up to 3 months;
• child's birth certificate;
• certificate from the spouse’s place of work;
• EDV for child care.

How to fill out form 22-PFR yourself - in this video.

Information about postal services. Form N 21-connection

—————————————————————————¬ ¦ FEDERAL STATISTICAL OBSERVATION ¦ L—————————————————— ——————— ————————————————————————— ¦ CONFIDENTIALITY IS GUARANTEED BY THE RECIPIENT OF INFORMATION ¦ L—————————— ——————————————— ————————————————————————— ¦ Violation of the order of presentation of statistical information, as well as ¦ ¦ the presentation of unreliable statistical information entails ¦ ¦ responsibility established by Article 13.19 of the Code of the Russian Federation on Administrative Offenses dated December 30, 2001 N 195-FZ, ¦ ¦ as well as Article 3 of the Law of the Russian Federation dated 13.05.92 N 2761-1 ¦ ¦ “On liability for violation of the procedure for submitting state statistical reporting” ¦ L——————————————————————————————————— ———————————————¬ ¦ ELECTRONIC DELIVERY POSSIBLE ¦ L—————————————————————————— ———————————————————————— ¦ INFORMATION ABOUT POSTAL SERVICE ¦ ¦ for 20__ ¦ L————————————— ———————————— —————————————T—————¬ ——————- ¦ Provided by: ¦ Deadlines ¦ ¦ Form N 21 -communication ¦ ¦ ¦providing¦ L——————- +————————————-+—————+ ¦legal entities providing ¦ until March 1 ¦ Order of Rosstat: ¦ communication services on the basis of a license: ¦ ¦ On approval of the form ¦ - Ministry of Telecom and Mass Communications of Russia ¦ ¦ dated 12/30/2008 N 332 ¦ ¦ ¦ On amendments ¦ ¦ ¦ (if any) ¦ ¦ ¦ dated _______ N _____ ¦ ¦ ¦ dated _______ N _____ ¦ ¦ ¦ ¦ ¦ ¦ ——————-¬ ¦ ¦ ¦ ¦ Annual ¦ L————————————-+————— L——————- —— ———————————————————————¬ ¦Name of reporting organization _________________________________¦ +——————————————————— —————-+ ¦Mail address __________________________________________________________¦ +——-T——————————————————————+ ¦ Code ¦ Code ¦ ¦ forms +—— ————-T———-T——————T—————-+ ¦for OKUD¦ reporting ¦territory¦ ¦ ¦ ¦ ¦organizations for OKPO¦ for OKATO ¦ ¦ ¦ +——- +——————-+———-+——————+—————-+ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ +——-+—————— -+———-+——————+—————-+ ¦0615163¦ ¦ ¦ ¦ ¦ L——-+——————-+———-+———— ——+—————— 1. Delivery areas and number of mail delivery workers <*> (at the end of the reporting period) ————————————-T——-T———- T——————¬ ¦ Name of indicator ¦ N ¦ Total ¦ including in ¦ ¦ ¦ lines ¦ ¦ rural ¦ ¦ ¦ ¦ ¦ areas ¦ +————————————+—— -+———-+——————+ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ +————————————+——-+———-+———— ——+ ¦Number of delivery areas, units ¦ 110 ¦ ¦ ¦ +————————————+——-+———-+——————+ ¦Number of postmen, people ¦ 120 ¦ ¦ ¦ +————————————+——-+———-+——————+ ¦Number of non-staff workers, ¦ 130 ¦ ¦ ¦ ¦people ¦ ¦ ¦ ¦ +————————————+——-+———-+——————+ ¦Checksum of lines from 110 to ¦ ¦ ¦ ¦ ¦130 ¦ 199 ¦ ¦ ¦ L— ———————————+——-+———-+—————— ——————————— <*> Filled out by federal postal service departments. 2. Transportation of mail and rolling stock ——————————————————T———T———- ¦ Name of indicator ¦ N ¦ Value ¦ ¦ ¦ lines of ¦ indicator ¦ + ——————————————————+———+———-+ ¦ 1 ¦ 2 ¦ 3 ¦ +—————————————— ————+———+———-+ ¦Mail transported by air for the reporting period ¦ ¦ ¦ ¦ total, tons (with measurement accuracy up to 0.1) ¦ 200 ¦ ¦ +—————— ————————————+———+———-+ ¦Mail transported by road - total, ¦ ¦ ¦ ¦tons (accurate to 0.1) ¦ 210 ¦ ¦ +—— ————————————————+———+———-+ ¦Inventory fleet of mail cars used in ¦ ¦ ¦ ¦postal activities (at the end of the year), pieces ¦ 220 ¦ ¦ +——————————————————+———+———-+ ¦ of which is used for transportation ¦ 225 ¦ ¦ +————————— —————————+———+———-+ ¦Availability of vehicles used in postal ¦ ¦ ¦ ¦activities on the balance sheet of the organization, ¦ ¦ ¦ ¦rented and under leasing agreements (at the end of the year ), ¦ ¦ ¦ ¦units ¦ 230 ¦ ¦ +———————————————————+———+———-+ ¦ including: ¦ ¦ ¦ ¦ departmental at dedicated motor depots ¦ 231 ¦ ¦ +——————————————————+———+———-+ ¦ departmental at postal facilities (except for ¦ ¦ ¦ ¦ motor depots) ¦ 232 ¦ ¦ +——————————————————+———+———-+ ¦ motorcycles and scooters ¦ 233 ¦ ¦ +———————— ——————————+———+———-+ ¦From page 230 - vehicles used in the ¦ ¦ ¦ ¦ production process of mail transportation ¦ 241 ¦ ¦ +——————— ———————————+———+———-+ ¦Rolling stock mileage for the reporting period, thousand ¦ ¦ ¦ ¦ km: ¦ ¦ ¦ ¦ mail cars ¦ 250 ¦ ¦ +—— ————————————————+———+———-+ ¦ including on local lines ¦ 260 ¦ ¦ +———————————— ——————+———+———-+ ¦ cars ¦ 270 ¦ ¦ +——————————————————+———+———- + ¦ including: ¦ ¦ ¦ ¦ on main routes ¦ 271 ¦ ¦ +——————————————————+———+———-+ ¦ on intraregional routes ¦ 272 ¦ ¦ +—————————————————+———+———-+ ¦ on intra-district routes, including ¦ ¦ ¦ ¦ intracity ¦ 273 ¦ ¦ +— —————————————————+———+———-+ ¦Checksum of lines from 200 to 273 ¦ 299 ¦ ¦ L—————————— ————————+———+———— 3. Means of mechanization and automation of postal services (at the end of the reporting period) —————————————————-T ———T————¬ ¦ Name of indicator ¦ N ¦ Value ¦ ¦ ¦ line ¦ indicator, ¦ ¦ ¦ ¦ units ¦ +—————————————————+—— —+————+ ¦ 1 ¦ 2 ¦ 3 ¦ +—————————————————+———+————+ ¦Post cash terminals ¦ 311 ¦ ¦ +—————————————————+———+————+ ¦ including: ¦ ¦ ¦ ¦ fiscal registrars ¦ 312 ¦ ¦ +————— ————————————+———+————+ ¦Fiscal cash register machines for ¦ ¦ ¦ ¦non-core services ¦ 313 ¦ ¦ +—————————— ———————+———+————+ ¦Computers and personal computers - total ¦ 314 ¦ ¦ +—————————————————+———+ ————+ ¦ including for working in the telecommunications ¦ ¦ ¦ ¦ postal network ¦ 315 ¦ ¦ +—————————————————+———+——— —+ ¦Post and cash terminals used as ¦ ¦ ¦ ¦as terminal points of the ESPP ¦ 316 ¦ ¦ +—————————————————+———+————+ ¦Facing and stamping machines ¦ 317 ¦ ¦ +—————————————————+———+————+ ¦Stamping machines ¦ 318 ¦ ¦ +————— ————————————+———+————+ ¦Machines for strapping and packaging post-packages, bundles ¦ ¦ ¦ ¦newspapers and magazines ¦ 320 ¦ ¦ +——————— ——————————+———+————+ ¦Installation for sorting parcels, packs of newspapers and ¦ ¦ ¦ ¦ magazines ¦ 325 ¦ ¦ +——————————— ——————+———+————+ ¦ Letter sorting complexes ¦ 330 ¦ ¦ +—————————————————+———+———— + ¦Installation for sorting parcels ¦ 335 ¦ ¦ +—————————————————+———+————+ ¦Franking machines registered in ¦ ¦ ¦ ¦ organizations ¦ 336 ¦ ¦ +—————————————————+———+————+ ¦ including ¦ ¦ ¦ ¦ on the balance sheet of organizations ¦ 337 ¦ ¦ + —————————————————+———+————+ ¦Conveyors and conveyors of all types ¦ 340 ¦ ¦ +———————————— —————+———+————+ ¦Containers ¦ 345 ¦ ¦ +—————————————————+———+————+ ¦ Mechanized warehouses and installations for storage and ¦ ¦ ¦ issuance of parcels ¦ 350 ¦ ¦ +—————————————————+———+————+ ¦Mail trolleys of all types ¦ 355 ¦ ¦ +—————————————————+———+————+ ¦Battery tractors and tractors ¦ 360 ¦ ¦ +———————— —————————+———+————+ ¦Checksum of lines from 311 to 360 ¦ 399 ¦ ¦ L—————————————————+ ———+————- Number of reports on territories (subjects of the Russian Federation) included in this report (500) ____________ OKEI codes: piece - 796; people - 792; ton - 168; thousand kilometers - 965; unit - 642 Official responsible for providing statistical information (a person authorized to provide statistical information on behalf of a legal entity) ____________ ____________ _________ (position) (full name) (signature) ____________ "__" _______ 20__ year (number ( date of preparation of the contact document) telephone number) Instructions

on filling out the federal statistical observation form

1. Federal statistical observation form 21-svyaz annual is provided by legal entities providing communication services on the basis of issued licenses and contracts for the provision of communication services.

The form includes information in general for the legal entity licensed to provide communication services, as well as for all divisions and facilities of this legal entity, regardless of their location.

Legal entities (communication operators) that have separate divisions, branches, as well as communication facilities (points, structures) on the territory of other constituent entities of the Russian Federation where communication services are provided, provide information in the form for the telecom operator as a whole, as well as for each subject Russian Federation.

2. The head of a legal entity appoints an official authorized to provide statistical information on behalf of the legal entity.

3. The address part indicates the full name of the reporting organization in accordance with the constituent documents registered in the prescribed manner, and the short name in brackets.

The line “Postal address” indicates the name of the subject of the Russian Federation, legal address with postal code; if the actual address does not coincide with the legal address, the actual postal address is also indicated.

The legal entity enters in the code part of the form the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) on the basis of the Notification of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat, as well as the territory code according to OKATO.

Filling samples

Some policyholders do not know how to fill out an application for a credit or refund of the overpaid amount. To understand how to do this, two cases should be considered:

1. When the amount is offset by the policyholder, the company submits an application in Form 22-FSS.
2. To return the overpayment of insurance premiums, an application is submitted in Form 23-FSS. Based on this document, a refund is made within 30 months from the date of submission.

Documents for download (free)

• Form 21-PFR
• Form 22-PFR
• Form 22-FSS
• Form 23-FSS
• Sample of filling out form 21-PFR
• Sample of filling out form 22-PFR

To simplify the process of resolving the issue of offset or return, the pension fund has developed and published samples of filling out the act and application.

Reasons for drawing up a Reconciliation Report with the Social Insurance Fund

Reconciliation is an important document, because no one is immune from errors. This document will allow you to avoid incorrect information. There are several reasons why fund reconciliation may be necessary. This:

• 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.

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

If there is an overpayment, the payer is given a choice. He can apply for payment of this amount. Or you can simply leave the money in the account for further payments of contributions to the fund. It is also possible to request a certain part of the amount of money, then the exact amount must be indicated in the refund application.

If the company’s management does not want to have any problems and troubles with FSS employees, it is best to conduct a reconciliation every quarter. But at the request of the payer, this can be done more often or less often. In any case, the reconciliation must be successful, otherwise you can earn penalties, and considerable ones.

The Social Insurance Fund issues a reconciliation report for insurance premiums in the form approved by the Social Insurance Fund by order No. 49 dated February 17, 2015. It includes contributions for maternity and injuries. Therefore, dealing with payments to the Social Security Fund is quite simple.

Immediately after submitting the reports, you should clarify the balance of contributions and, if necessary, offset or return the overpayment. To receive a reconciliation report for insurance premium payments to the Social Insurance Fund

(Form 21-FSS), you must write an application to your fund department. The form of such an application is free.

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