Sample application to the Social Insurance Fund for reconciliation of calculations

What is settlement reconciliation?

Clause 9 of Article 18 of Federal Law No. 212 “On Insurance Contributions” states that the Social Insurance Fund can initiate reconciliation of settlements with the payer. This procedure is carried out on the basis of the rules established by the same law - Federal Law No. 212. It is carried out on the initiative of both the body itself and the payer. The frequency of the event can be any. Reconciliation can be initiated on any date. However, the procedure is usually carried out every quarter. In particular, it is planned after sending the report in Form 4-FSS.

NOTE! In connection with current changes in legislation, from January 1, 2021, control over the timeliness and completeness of payment of insurance contributions and fees to the Social Insurance Fund is transferred to the Federal Tax Service.

Since the payment of insurance premiums is now the responsibility of the fiscal service, they should be paid to the accounts of the Federal Tax Service (for reporting periods after January 1, 2021). Until this date, payments were made to the FSS accounts. To avoid confusion, until the end of 2021 you could continue to pay on your usual accounts, but in 2021 you will have to pay according to the new requirements.

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Features of the reconciliation report

The reconciliation report is the primary documentation. On its basis, you can verify the quality of the accounting department’s activities. It allows you to timely detect and eliminate financial offenses. The act indicates not only the obligations, but also the items for which debts arose. For example, these could be debts due to penalties.

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Rules for receiving documents in the VLSI system

Every day, companies receive documents in the program, both from counterparties and government agencies. Upon receipt, incoming documents are automatically processed by the program and sorted, subsequently passing on to employees.

The VLSI defines the regulations for the operation, its type and the rules in accordance with which the received document will be processed and accepted by the company.

Automatic transfer to the responsible employee or department is also configured.

The rules for receiving documents and their registration and subsequent processing are set by default. In accordance with the requirements of your company, you can change the established rules or customize your own.

How to change the default rules for receiving documents

If you do not change the settings for receiving documents, then all incoming documents are registered automatically in accordance with the default rules.

With the rules for receiving documents set in this way, you can manually configure the following parameters in your personal account:

• “Limit the circle of senders” - with the help of which you can determine from whom to receive documents;
• “Enable manual distribution”;
• “Set up transfer to the person in charge” - according to which documents for execution will be transferred to the designated person.

To change these settings, you will need to do the following:

• Go to the “Documents” section;
• Go to the “Inbox” folder;
• Click on the icon indicating settings;
• Change the corresponding parameter;
• Save changes.

How to change the "Limit senders" setting

If for some reason you do not want to receive documents using VLSI electronic document management from all users, or you want to exclude specific ones, then you will need:

• Following the instructions above, go to the “Whom to receive documents from?” section;
• Add contacts with whom you plan to exchange electronic documents to “Favorites”;
• Select the option to receive documents “Only from those added to Favorites”.

Thus, you will receive documents only from those counterparties whom you yourself have included in the list. Other counterparties will not be able to carry out EDI with you.

How to change the "Enable manual distribution" setting

To prevent incoming documents from being processed and registered automatically, you can change the document registration function to manual, to do this:

• Following the instructions above, go to the “Registration Rules” section;
• Next, click on the word “automatically” in the default settings;
• Changing automatic registration to manual registration.

How to change the “Set up transfer to responsible” setting

In order to change the responsible person and the procedure for determining it, you need to:

• Go to the “Registration Rules” section, similar to the previous setting;
• Select the appropriate method for registering the responsible person.
• Change the procedure for determining who is responsible if the rule does not suit you.

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.

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

How can an organization obtain a certificate of absence of debt on insurance contributions to extra-budgetary funds?

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.

How to send a letter to FSS via SBIS

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.

Click the “Create letter” button at the top. In the form that opens, check whether the fields “Policyholder” and “Recipient” are filled out correctly. The program automatically substitutes them. Specify the subject and write the letter.

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.

Services ION and Unified State Register of Legal Entities, expanding the capabilities of an accountant. The system allows you to consolidate reporting and helps make management decisions: assesses tax risks and analyzes the financial condition of the enterprise.

How to get a reconciliation report before 2021

The specifics of the procedure depend on the specific reporting period for which the report is required. First, let's consider the option when a reconciliation report is required for the period up to December 31, 2021 inclusive. In this case, it must be requested from the Federal Tax Service.

There are two ways to obtain a certificate. Let's look at them.

Drawing up an application

To receive the certificate, you need to fill out an application. Its form is not regulated by regulations. However, you need to provide essential information: details of the legal entity, date of application. The response to the application should arrive within five days.

Let's look at the requirements for the application:

• You need to specify the enumerations that you want to check and the codes for them.
• The application must contain essential information about the payer: name, TIN and KPP, registration number.
• You must indicate whose name the document is being sent to. This is the name of the FSS, its address, contact information.
• Title of the application.
• The body of the text contains a request to the FSS. In particular, this is a request for reconciliation.

The application is signed by the chief accountant and the general director with a transcript. The document may not indicate a list of verified contributions. It is allowed to indicate all the necessary information in the appendix to the application. This application speeds up the event. The paper must either be taken to the fund in person or sent by email.

IMPORTANT! The application form can be downloaded from the FSS website.

FOR YOUR INFORMATION! Only the general director of the entity can submit an application. If he does not have the appropriate ability, then the function is performed by a trusted person. In this case, you need to draw up a power of attorney. Without it, the application simply will not be accepted.

Using Internet services

Using the Internet allows you to speed up the reconciliation process. To apply, you need to register on the official website of the FSS. First, the payer enters his details in the appropriate fields. After this, you can use all the resources of the service. The FSS website is a tool that will allow you to track the movement of money in your account and check the presence of balances/debts. You can order a statement for the desired period. It can be obtained in both electronic and paper format. In the second case, the document is sent to the payer's address.

ATTENTION! Requesting a certificate via the Internet is the most preferable option. This is due to the speed of the process and simplicity. If the fund must respond to a paper application within five days, then to an electronic application a response will be received within the next day.

Receiving a reconciliation report from the Social Insurance Fund

The act sent to the payer includes final information. The document includes this information:

• Date of preparation.
• Fund and payer details.
• Payment status of the payer.

The subject may be found to be in debt. In this case, the arrears must be paid immediately. The act also states the overpayment, if any. Under the circumstances under consideration, the legal entity can either return the overpayment to its account, or leave the funds that will be accepted as payment next month. The amount can be withdrawn partially. In this case, you must indicate in the refund application the amount that needs to be transferred to the payer’s accounts.

FOR YOUR INFORMATION! The act can be sent to the payer by mail or delivered directly to the payer. If the second option is preferred, you must indicate this in the application.

General procedure

Reconciliation of calculations is a procedure that involves the following procedure:

1. Creating a statement. You can create a document in either paper or electronic form. You can attach an application to your application indicating the payments that need to be verified.
2. Submitting an application to the FSS. You can send it by mail or deliver it in person.
3. Receiving a reconciliation report. The document can be obtained within 5 days from the date of receipt of the fund’s application.
4. Reconciliation of the received data with the information that the company has. In the process, discrepancies are discovered.
5. Correction of all errors. All discrepancies must be removed. This is necessary for the company to have all reliable information about the status of settlements. This will prevent the occurrence of debts and overpayments. If debts are discovered, they must be repaid.

The last step is signing the act.

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If money from the company does not go to the budget, this can lead to serious consequences.

The resulting debt affects many things. From concluding deals with partners to receiving investments from state-owned companies. A negative payment history may influence the outcome of such decisions.

If a debt is discovered, the company will be given the opportunity to voluntarily pay the due amounts to the fund. Failure to take these actions may lead to litigation. After which the organization’s accounts may be seized, and the necessary funds will be forcibly withdrawn.

To properly control your activities regarding the deductions made, you should arrange reconciliations at least once every 3 months. This will allow you to always be aware of debts and overpayments.

How to obtain a reconciliation report in 2021 and beyond

There are few fundamental differences from the usual procedure. The most important change is that payments will now have to be made to other current accounts - no longer the Social Insurance Fund, but the Federal Tax Service. To apply for reconciliation, you will have to contact the tax office at the place of registration of the legal entity. Further, the algorithm is in many ways similar to what was used for the FSS.

1. Submitting an application (the requirements for it remain unchanged).
2. Formation of a reconciliation report (this is done by the Federal Tax Service based on the application received). The act is drawn up in two copies and sent to the applicant - the payer.
3. Having received the act, the applicant enters his information into it and forwards (hands over in person or electronically) one of the copies to the tax authorities.
4. If discrepancies are found, reconciliation continues with the study of supporting documentation. If necessary, adjustments are made to the original act.
5. If there were no discrepancies or they were successfully eliminated, the act is signed by both parties (the payer and the representative of the Federal Tax Service). In other words, the parties sign that they agree with the information contained in the act.
6. Signatures certify the completion of the reconciliation and approval of the calculations contained in it.

How to submit sick leave to FSS via SBIS

The FSS informed us that there is no need for corrections; erroneous data may be due to a failure when uploading information into the program. The settlement card on the fund's portal is reference information. To clarify the real state of settlements with the fund, you must contact your FSS branch with an application for reconciliation.

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.

Reconciliation with the Pension Fund of the Russian Federation is necessary in order to verify the calculations between each of the parties. Each organization during the period of its economic activities uses different systems of payments to budgetary authorities. When hiring employees to pension fund branches, monthly deductions are made, which are established by law.

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