What will the FSS be interested in during an on-site inspection?

What does the FSS check?

There are several main points that exist in the activities of almost any company that may be of interest to the Social Insurance Fund:

• Calculation and payment of contributions (correctness of calculation, whether payment is timely);
• The procedure for spending money that the policyholder has accrued for insured events such as maternity leave, sick leave or parental leave;
• Vouchers;
• The procedure for spending money transferred when an employee receives an injury.

Thus, inspectors from the Social Insurance Fund ensure that the transferred insurance payments are justified, and that the contributions are calculated correctly and transferred on time.

For additional control of reports sent to the FSS, companies can check them using a special FSS check. It checks whether the employer has filled out the calculation correctly, determined the base, as well as the amount of accruals and payments. This check is carried out based on control ratios and is performed free of charge.

What checks does the FSS conduct?

There are several types of FSS checks (Law No. 255-FZ):

• Desk - during such an audit, payments for insurance coverage are reconciled based on claims for compensation, or information from the tax office;
• Unscheduled on-site visit - carried out if social insurance has received a complaint from an insured person, suggesting that the insurance coverage was accrued incorrectly to him;
• Scheduled on-site audit - such an audit is carried out together with the tax office in order to determine the correctness of payments for insurance coverage;
• A check necessary to determine the correctness of the calculations, as well as the timeliness and completeness of payment of contributions due until 2021.

The main goal of all inspection activities is to monitor companies’ compliance with Russian legislation. A desk audit is carried out upon receipt of each report from the company. If, as a result of the “camera camera”, violations are identified or a decision is made, the FSS will send an inspection report to the person being inspected. If the camera meeting is successful, then no reports are sent to the companies.

Important! You can find out about upcoming scheduled inspections of the FSS on their official website for the regional office.

On-site inspections of the FSS of the Russian Federation. New order

The Social Insurance Fund has developed new Guidelines on the procedure for appointing, conducting documentary on-site inspections of policyholders for compulsory social insurance and taking measures based on their results (approved by Resolution of the Federal Social Insurance Fund of the Russian Federation of April 7, 2008 N 81, hereinafter referred to as the Guidelines). The document was registered with the Ministry of Justice of Russia on May 13, 2008 (N 11667) and will come into force 10 days after the day of official publication, but to date it has not been published.

The document is intended to replace the currently existing Methodological Instructions, approved. Resolution of the Federal Tax Service of the Russian Federation dated March 17, 2004 No. 24 (hereinafter referred to as Resolution No. 24).

The Fund conducts documentary on-site and desk audits of policyholders, may request relevant documents from the policyholder and request explanations.

What does the FSS check during an on-site inspection in 2021?

As noted above, an on-site inspection can be either scheduled or unscheduled. To check whether contribution payers comply with legal requirements, the Social Insurance Fund draws up a plan for the year. Reasons for scheduled inspections include requests for funds for payment of benefits, complaints from employees, as well as processes of liquidation and reorganization of the company.

Important! The main thing that interests inspectors from the Social Insurance Fund is how the transferred amounts are spent, the procedure for calculating and paying contributions in the case of sick leave or maternity benefits.

How to pass an on-site inspection by auditors from the Pension Fund and the Social Insurance Fund

The main purpose of audits of extra-budgetary funds is to make sure that companies correctly calculate and pay insurance premiums (Part 2 of Article 33 of the Federal Law of July 24, 2009 No. 212-FZ). Therefore, it is necessary to prepare for verification all documents that are directly or indirectly related to contributions.

There are two types of inspections - desk and on-site inspections of funds. Inspectors conduct desk audits on the territory of the fund. The company is not notified about them. If no violations were found, then you may not even know that your company was inspected. But if the auditors identify inconsistencies, they will send you a request asking for clarification. It must be answered within five working days. Explanations didn't help? Then a report is drawn up based on the results of the inspection, and you are given a fine.

On-site inspections of funds are a more pressing topic, because the policyholder directly participates in them and they take place on his territory. On-site inspections of funds can be scheduled or unscheduled. The decision on a scheduled inspection is made by regulatory authorities based on the company’s activities, or more precisely, real or possible violations in it. The inspection plan for the next year is drawn up before December 25 of the current year, and this useful document, of course, is not publicly available.

Inspectors from the Pension Fund and Social Insurance pay joint visits to the companies being inspected and usually no more than once every three years. An exception is for organizations that are being liquidated - they will be audited, even if the audit was very recent.

Well, if not according to plan, inspectors can come at any time; the “once every three years” rule no longer works here. This is because such a check is targeted. It could be caused, for example, by a complaint from a former employee. Although, as a rule, inspectors listen only to “serious” dismissed people - directors and accountants, because they can provide valuable information.

Usually, a few days before the start of the inspection, representatives of the Pension Fund and the Social Insurance Fund warn about an imminent visit. This could be a fax or a phone call.

Question - Can we not let the inspectors in?

– Only if they do not have the necessary documents. First of all, ask the inspectors for a decision from the head of the local fund department about an on-site inspection. Auditors from two funds at once? This means there must be two solutions. The decision specifies specific persons appointed to the inspection. Ask the auditors for identification and verify the data. If everything is in order, you have no right not to let the inspectors in. And you'll only make things worse for yourself. The auditors will draw up a report stating that they were not allowed in, and will assess fees due according to the information they have (Clause 2, Article 36 of the Federal Law of July 24, 2009 No. 212-FZ). As you understand, the amount payable will most likely be higher.

How are on-site inspections of extra-budgetary funds carried out?

There are certain criteria by which extra-budgetary funds select companies for inspection. They are listed in the manual for auditors. If you fall under at least one, wait for verification.

The largest companies are primarily at risk because they have many employees and extensive insurance obligations. Next are those who pay salaries that are too low for the industry average. After all, there may be hidden schemes for avoiding paying contributions through “gray” salaries. Frequent violations of payment deadlines are also a reason for suspicion. You will definitely come under scrutiny if contributions suddenly decrease, but the number of employees remains the same (especially if it increases). A good reason is zero reports for certain reporting periods. If the organization has a lot of payments that are not subject to contributions, or you apply reduced rates, wait for the auditors. Another reason: the presence of debts to pay contributions. And of course, the company will be checked when specific complaints are received against it from employees, from the media or from other regulatory bodies.

The law allows two months for an on-site inspection. But in reality, inspectors are usually managed in one to two weeks. By the way, the inspection can be suspended for a period of no more than six months. The reasons for this are requests to international organizations and translation of documents. But this rarely happens.

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Checking sick leave

Sick leave certificates are checked by FSS employees with special care, since they are the only confirmation that the employee needs to be paid benefits. The sheets are checked both during desk and on-site inspections. What exactly does the FSS check on sick leave:

• Does the sick leave form comply with State Standards and is it not a fake?
• Availability of the doctor's seal and signature on the sick leave (they must be clear and legible);
• Correct filling (all information about both the employee and the organization must be clearly filled out). If there are errors on the sick leave, they must be certified in the required manner.

Important! The FSS checks not only whether the employer filled out the sick leave correctly, but also how the medical institution filled it out. Errors in the employee's full name or employer's name are not allowed.

Types of checks

Inspections carried out by extra-budgetary funds are of two types: desk-based, sometimes called “documentary”, and on-site. During a desk audit, documents that have already been transferred to the fund are processed (without visiting the company or entrepreneur). An on-site inspection is carried out on the territory of the company or entrepreneur.

On-site inspections are carried out jointly by the territorial bodies of the Pension Fund of Russia and the Social Insurance Fund on the basis of annual plans and schedules.

The following regulatory documents allow state non-budgetary funds to conduct inspections:

• Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” (hereinafter referred to as the Law on Insurance Contributions);
• Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”;
• Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) registration in the compulsory pension insurance system”;
• Federal Law of July 16, 1999 No. 165-FZ “On the Basics of Compulsory Social Insurance”;
• Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”;
• Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.”

What documents will the FSS require during inspection?

The first thing that FSS employees check is the reports 4-FSS and 4a-FSS. The organization must store these reports for at least 5 years, since future benefits are calculated on the basis of previous periods.

In addition, the inspector may request other documents. Initially, documents are requested orally, and if they are not immediately provided, then a written request is sent, which the person being inspected is obliged to fulfill within 10 days. If suddenly the company being inspected does not meet the 10-day deadline, it has the right to ask for an extension. To do this, a letter is sent to the FSS indicating the request for an extension of the period, as well as the justification for its extension. In response, the FSS will send a decision in which the deadline may be extended or refuse to extend it.

The main stages of the FSS on-site inspection

Before the audit, most often there is a preparatory stage for a period of no more than three days.

During this period, the fund’s specialists need to collect and then analyze all the necessary information about the expenses that were allocated to the policyholder for a sanatorium-resort and health-improving holiday.

During the analysis, FSS specialists take into account many factors. Firstly, these are the expenses for compulsory social insurance that the policyholder incurred within the period of time under review. Secondly, the amounts that were allocated by the fund to the policyholder for the implementation of compulsory social insurance expenses.

FSS inspectors who came for the purpose of an audit must have with them an official ID, and also a direct decision to conduct an audit signed by the head of the fund’s department.

Before starting the inspection, fund employees must familiarize themselves with the document on the decision of the head of the enterprise, against signature. Remember that the enterprise manager has every right not to allow fund inspectors to enter if they do not present the necessary documentation.

After presenting the inspection decision, inspectors begin the inspection. On its last day, they issue a special certificate about the control activities that they carried out.

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Then, within two months, the auditors conclude a special act. If any violations are discovered, the company is given the right to object; it must be submitted to the fund department, in writing and no later than fifteen days.

The head of the Social Insurance Fund is given ten days to review such a document.

As the final stage, the enterprise either agrees with the requirements presented by the fund and fulfills them within the deadline, or refuses and at the same time files a claim with a judicial organization.

If no violations were initially identified, the verification procedure ends at the stage of submission of the report by the fund.

On-site inspection results

Based on the results of the on-site inspection, the FSS draws up a report. Initially, before the inspection report, on the last day of the inspection, the inspector from the Social Insurance Fund draws up a certificate indicating the subject of the inspection, as well as the timing of the inspection.

Important! The report on the results of the inspection is drawn up within 2 months after the issuance of such a certificate. After drawing up the report, it is transferred to the audited company within 5 days.

The act is signed by both the inspector from the Social Insurance Fund and a representative of the company being inspected. If the company does not agree with the contents of the act, then it can present its objections before signing it (Read also the article ⇒ Inventory of wage calculations in 2021 + postings).

FSS check: what should an accountant know? (Danilova V.)

Attention

At the same time, based on practice, cases when you need to expect an on-site inspection of the Social Insurance Fund can also include the following: - the organization made significant expenses at the expense of the Social Insurance Fund; - the organization received significant amounts from the Social Insurance Fund for expenses on compulsory social insurance; - a desk audit. Therefore, remember: if the policyholder meets one or more of the listed criteria, then the likelihood of an on-site inspection by the Pension Fund of Russia and the Social Insurance Fund in relation to him is quite high. The inspection can be either continuous or selective. Its type depends on the volume of documents and the state of the policyholder’s accounting. But an important factor is the likelihood of detecting violations in the calculation of insurance premiums.

The officials conducting the inspection make their own decisions.

Employer's liability

Fines that can be imposed by the FSS are provided for in Law No. 125-FZ and the Code of Administrative Offenses of the Russian Federation. For delay in providing calculation of contributions, a fine will be charged in the amount of 5% of insurance premiums for the last three months in the billing period. In this case, both the maximum and minimum limits must be observed - respectively, no more than 30% of the specified amount, but not less than 1000 rubles.

Let's consider the administrative liability for the employer in case of violation of the requirements of the legislation of the Russian Federation regarding the provision of certain documents:

What documents must be presented upon request of the inspectors?

Depending on the degree of coverage of documents and information being checked, a complete or random check can be carried out. The following are subject to inspection:

• when applying the continuous method - all documents and information related to the calculation of insurance premiums;
• when applying the sampling method - selected elements of one reporting item or group of similar transactions, which allows you to draw conclusions regarding the elements of the entire article or group of transactions.

For your information: the volume of documents to be checked and information about the activities of the payer of insurance premiums is determined independently by the officials conducting the inspection, based on the volume of data to be verified, the state of the payer’s accounting records, as well as the likelihood of violations in the calculation of insurance premiums.

In accordance with clause 7.4 of the Methodological Recommendations, the set of documents to be requested from the payer of insurance premiums to conduct an on-site inspection includes:

• constituent documents (charter and (or) constituent agreement, regulations);
• orders on accounting policies;
• permitting documents (licenses valid during the period under review, etc.);
• calculations of accrued and paid insurance premiums for compulsory pension insurance, compulsory health insurance for the period under review;
• accounting statements of the payer of insurance premiums for the audited period, including annual reports, explanatory notes to them, audit reports;
• synthetic registers of accounting (tax) accounting for the audited period (general ledger, memorial orders, books of income and expenses and business transactions, order journals, statements (turnover balance), cash book, etc.);
• analytical accounting registers (subconto cards, etc.) for accounts of settlements with personnel for wages, social insurance and security, with accountable persons, cash accounting;
• cards for individual accounting of the amounts of accrued payments (other remunerations) and insurance premiums. The recommended form is attached to the Letter of the Pension Fund of the Russian Federation dated January 26, 2010 No. AD-30-24/691 and the FSS of the Russian Federation dated January 14, 2010 No. 02-03-08-56P;
• organizational and administrative documents, contracts and additional agreements to contracts (orders, collective agreements, employment contracts, civil contracts, agreements concluded with individuals, contracts and other documents related to establishing the procedure and amount of payments and other remunerations accrued in favor of individuals);
• bank and cash documents (bank statements, payment orders (requirements), other documents);
• primary accounting documents confirming the facts of the payer’s business activities (including accounting, settlement and payment documents) in relation to all payments and other remunerations accrued by payers of insurance premiums for the billing period in favor of individuals. These documents may include statements of accrued income in favor of individuals, cash receipts, statements of advance payments, salaries, bonuses and other remunerations, bank payment documents for crediting funds to bank cards and accounts of individuals.

Additionally, during an on-site inspection, copies of individual (personalized) accounting document forms in the compulsory health insurance system may be requested, including information containing information on accrued and paid insurance contributions for compulsory pension insurance and the insurance experience of the insured person for the period being audited.

Please note: a possible list of documents that may be required during an on-site inspection is given in Appendix 1 to the Methodological Recommendations.