We reconcile calculations of insurance premiums

Benefit

Both practitioners and employees of Pension Fund branches strongly advise sometimes reconciling payments with the Pension Fund . What will it give? Here's what:

1. you will be calm that information about your company is accurately and correctly reflected in the PF accounting documents;
2. you will be sure that your business will not be affected by any underpayments of insurance premiums.

Let us immediately note that accounting legislation requires an inventory to be carried out before the annual financial statements begin to be compiled.

Why is verification with the Pension Fund required?

The reconciliation report is essentially a supporting document. It makes it possible to check all the necessary information on contributions to the fund during a specified period of time. Making payments to government agencies is the direct responsibility of every company that operates in Russia.

Accountants in organizations must monitor economic activities and actions to pay all legally required funds to the budget. If there are shortcomings under these articles, this may cause a number of difficulties for the organization.

Every quarter, special reports are compiled and sent to supervisory authorities. They exercise control over the economic activities of each company. Based on the results of the submitted papers, the authorities conduct reconciliations for the presence of discrepancies in the submitted documents and the information that they have.

To resolve such issues that arise, additional documents may be required. Or on-site inspections are scheduled to identify violations in the field of budget legislation.

You can avoid such nuances by using a service such as reconciliation of payments with the Pension Fund. This appeal allows you to clarify the funds being deducted. Using this act, you can also check information when preparing annual reports, which must be submitted to the tax authorities within a specified period of time.

The certificate contains all the necessary information about financial transactions that were carried out at a certain time. A timely requested act allows you to avoid further disagreements when checking annual reports in tax authorities.

How to reconcile with the Pension Fund of Russia

Reconciliation of settlements with the Pension Fund can be carried out in the following ways:

• by mail
• on a personal visit
• through the Internet

The availability of these methods allows you to choose one of the methods convenient for the company for issuing the act. In each of the listed methods, it is necessary to submit an application to the fund branch where the funds are transferred.

All actions to obtain a certificate must be initiated only by organizations. Pension funds themselves do not provide such documents without request.

Reconciliation with the Pension Fund via the Internet

For a convenient request, there are also official Internet resources that allow you to receive the required act in electronic form. Information about the current status of accounts is provided only through specialized services and your personal account.

In order to gain access, you must go through the registration procedure. On the official website of the foundation there is a special form for entering the details of the organization. After registration. The company gets access to data on the current account and transactions carried out over the entire period.

A company can find out information of interest via the Internet in two ways:

1. use of your personal account on the official portal of the fund. After registration, the organization gains access to its personal account. It presents various columns of information on the current status of deductions. Also, if necessary, you can request information on payments made for a specific period of time.
2. make a request through the operator. Such a portal provides services for requesting the necessary information on government resources. However, actions here are limited. You can only receive a statement of the current account status

These methods can be used not only to identify shortcomings and debts, but also to control the resulting overpayments. When making deductions. The amount may be higher than required. Therefore, it is also worth making sure that incoming funds do not accumulate in the fund’s accounts.

How to make a request for an act

If the method of direct application or request through post offices was chosen, then it is necessary to draw up applications for obtaining the required certificate for the specified period of time. To complete it correctly, you need to know the exact address and name of the department where the request is sent. This information is indicated in the header of the form along with the details of the applicant’s organization.

The application itself will contain the following information:

• organization details;
• Company name;
• if the person is an individual entrepreneur, then passport data and residence address are indicated;
• legal address of the company;
• communication data.

The contents of the application indicate the request for the necessary information and the period for which the report must be drawn up. After the paper is accepted into the fund, a registration number is affixed to it. This number, along with notification of acceptance, is sent in writing to the applicant. After which the department employees begin to generate the required document within five days.

What information is contained in the act

The act issued by the fund contains the following information:

• name of the organization;
• legal address;
• registration numbers;
• position of head of the fund department;
• details of the manager;

The issued form is unified. The entire act consists of 3 sheets. On pages 2 and 3 there is a table of calculations for all insurance deductions for the period specified in the statement.

If you find any discrepancies with the information in the issued report, please contact our employees for advice. They will help you understand the data and identify any inaccuracies. The company’s lawyers will also help you draw up a return request to make changes to the fund’s database on payments made.

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 fund is always required to return the accrual

. 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.

What to request

Let's start with the fact that reconciliation of payments with the Pension Fund in 2016 implies the receipt of one of the documents (see table).

How a sample reconciliation report with the Pension Fund is formed in 2021

The responsibility of the policyholder is to pay contributions to the Pension Fund.

Before closing an individual entrepreneur, it is necessary to carry out preliminary preparations.

It is necessary to periodically verify data with the fund to avoid arrears. What does a sample reconciliation report with the Pension Fund look like in 2021 and on what basis is it created?

The policyholder's confidence in the accuracy of settlements with the Pension Fund and the absence of arrears is ensured through periodic reconciliation with the fund.

Such reconciliation must be carried out in anticipation of the preparation of annual financial statements.

What is reconciliation with the Pension Fund?

How is a sample reconciliation report with the Pension Fund formed in 2021? In order to carry out a reconciliation with the Pension Fund, the payer of contributions must request from the control authorities one of the following documents: A certificate regarding the status of payments for insurance premiums Information regarding the status of payments on a specific date Through the certificate, the applicant is informed about the presence of arrears in insurance payments or excessive overpayment.

The certificate is compiled as of a specific date.

The information provided by the Fund provides a breakdown of all payments made by the policyholder in the period shown in the submitted request. If there is no arrears or overpayments, the reconciliation process is considered completed. When the information and the policyholder differ not in favor of the payer, there is a need for more careful reconciliation of payments.

To do this, all calculations regarding insurance premiums, fines and penalties are checked.

The consequence of such a check is drawn up in a reconciliation report with the Pension Fund. Many payers are interested in how to request a settlement balance, but it is not as difficult as it might seem.

What a reconciliation act is is clear from the name itself; the act displays the results of reconciliation of settlements between the parties. with the Pension Fund of Russia involves a detailed display of all payments made by the policyholder and amounts received by the Fund.

The payer of insurance premiums has the right to contact the Pension Fund of the Russian Federation with a written request to provide a certificate regarding the status of settlements for paid insurance premiums.

Exodus

When can we consider the reconciliation completed? And when the information from your accounting sources completely coincides with the contents of one of the documents indicated in the table.

In the opposite situation, when everything is not in order with your payments, be prepared to enter into a more detailed mode of joint reconciliation of payments with the Pension Fund . Based on its results, the fund’s employees will draw up a special act (form 21-PFR). Moreover, you can still submit your objections to it.

The joint reconciliation will necessarily cover the following deductions:

1. for an insurance pension;
2. for a funded pension;
3. at additional rates;
4. for compulsory medical insurance in the FFOMS + in the TFOMS (until December 31, 2011).

Information for insurance premium payers: how to connect to your personal account

January 30, 2014

As part of measures to improve interaction between the Pension Fund and payers of insurance premiums for compulsory pension and health insurance, the Pension Fund of the Russian Federation, in a trial operation mode, opened an electronic “Payer’s Personal Account” (LPA) in all its territorial bodies of the constituent entities of the Russian Federation.

LKP is intended for all categories of insurance premium payers: for organizations, individual entrepreneurs and individuals who make payments and other remuneration to individuals (hereinafter referred to as employers), and for individual entrepreneurs, lawyers, notaries engaged in private practice who do not make payments and other remuneration to individuals, etc. (hereinafter referred to as self-employed payers).

Today LKP includes 7 main services:

“Payments” (registry of payments) – for all categories of insurance premium payers;

“Certificate on the status of settlements” - for all categories of insurance premium payers;

“Information on the status of settlements” - for all categories of insurance premium payers (by month - for employers, by year - for self-employed payers);

“Payment order” – for employers;

“RSV-1 check” – for employers;

“Calculation of contributions” – for self-employed payers;

“Receipt” – for employers – individuals and self-employed payers.

And 4 additional services: reference information, write a review, messages, paintwork assessment.

During 2013, the Pension Fund conducted trial operation of the paint coating complex in 26 constituent entities of the Russian Federation. The practice of using LPC by payers has shown that the most popular LPC services are:

“Information on the status of settlements” – 36%;

“Certificate on the status of settlements” – 26%;

“Register of payments” – 15%;

“Check RSV-1” – 12%;

“Calculation of contributions for the self-employed population”, “Receipt”, “Payment order” - less than 10%.

The Pension Fund of the Russian Federation invites all insurance premium payers to use LKP services. To connect, you must pre-register. To do this, you must submit an application for connection to the LCP. To submit an application, you must enter your registration number in the Pension Fund, Taxpayer Identification Number, contact email and select one of the ways to receive an activation code: via telecommunication channels (if the payer has entered into an agreement with the Pension Fund authorities on the exchange of electronic documents in the electronic document management system of the Pension Fund via telecommunication channels for submission reporting), or by registered mail to the address indicated in the extract from the Unified State Register of Legal Entities (USRIP).

The easiest way to register and receive an activation code for paintwork via TKS in a contactless way. Already today, it can be used by 87% of payers who interact with the Pension Fund electronically via secure communication channels.

The activation code is sent to the payer no later than 5 working days after the day the application is submitted.

After receiving the activation code, the payer:

• Enters the registration number in the Pension Fund and the activation code;
• Confirms agreement with the terms of connection by checking the box;
• Sets your own password to enter the “Payer’s Personal Account”.

In addition, you can connect to the “Payer’s Personal Account” by personally contacting the territorial office of the Pension Fund of the Russian Federation at the place of registration as a payer of insurance premiums. In this case, the payer’s representative personally submits an application in the established form to the territorial body of the Pension Fund of Russia, on the basis of which it is connected and the generated registration card containing the generated password is printed. The registration card is issued personally to the payer's representative after checking the documents confirming his authority.

The ability to access the LCP allows insurance premium payers in the following services:

“Information on the status of settlements (by month - for employers, by year - for self-employed payers)” to monitor your own payment discipline, as well as reconcile settlements with the Pension Fund of the Russian Federation in the context of obligations and payments of each month (year).

“Certificate on the status of settlements” to receive electronically information on the status of settlements in the form of a certificate of the established form in pursuance of clause 7 of part 3 of Article 29 of Federal Law No. 212-FZ.

It should be noted that in accordance with clause 7 of part 3 of Article 29 of Federal Law No. 212-FZ, a certificate of the status of settlements is issued within five days from the date the territorial body of the Pension Fund receives a corresponding written request from the payer of insurance premiums. When accessing the “Certificate on the status of settlements” service in LKP, the payer receives a certificate on the status of settlements in real time.

“Payments – register of payments” receive a register of payments for a given period, taking into account executed decisions on offsets and returns, including for remote reconciliation of paid amounts of insurance premiums when submitting reports.

“Checking DAM-1” to pass DAM-1 calculations without errors the first time as a result of their preliminary check for compliance not only with the requirements of format and logical control, but also with data from the information base of the Pension Fund of Russia on recorded payments, as well as data from DAM-1 calculations for previous periods.

“Payment order” with minimal labor costs to issue on paper an error-free, in accordance with the requirements of the law, payment order for payment from the account in non-cash form of insurance premiums, penalties and fines for compulsory health insurance and compulsory medical insurance.

“Calculation of premiums” to receive information about the amount of insurance premiums payable for the current year.

“Receipt”, with minimal labor costs, issue on paper an error-free receipt, in accordance with the requirements of the law, for payment in cash of insurance premiums, penalties and fines for compulsory health insurance and compulsory medical insurance.

“Payer’s personal account” allows the payer of insurance premiums to save time on preparing and submitting reports to the Pension Fund, carry out remote reconciliation of payments, remote control of the completeness of payments and reconciliation of settlements with the Pension Fund on a monthly basis and make error-free payments to the Pension Fund.

The number of services provided through LCP will expand.

On the Internet

Advanced accountants have long abandoned paper communication with the Pension Fund in favor of online reconciliation of payments with the Pension Fund . This method allows you to avoid visiting the pensioners’ office. Both documents discussed can also be obtained through electronic communication with the fund. In practice, there are 2 methods (see table).

Keep in mind: you can get the information you need from the Pension Fund on the Internet much faster!
Thus, the certificate must be ready in one day, while a response to a paper request will have to wait five working days. Read also 09/27/2016

How to reconcile with UPFR

In the Kontur.Extern system it is possible to request a verification of the Full Name and Insurance Number from the Pension Fund. The launch of the service is carried out by region - as the necessary software is installed in the Pension Fund branches. The response from the pension fund will contain information about whether the data specified in the request matches the data on the UPFR side.

Requests for a certificate on the status of settlements are no longer made, since the administration of payments has been transferred from the Pension Fund of Russia to the Federal Tax Service since January 1, 2017, so requests for reconciliation of payments must be made through the Federal Tax Service.

Regions in which the Reconciliation service is available: Full name - insurance number

To send a request, you need to open the “PFR” menu > “Request an extract” in Kontur.Extern and select “Reconciliation: full name - SNILS” in the “Type of requested response” field.

In the window that appears, you should enter the data (full name and insurance number) of each of the insured persons for whom you need to check. To enter information about an employee, click the “Add line” button and fill in all the fields that appear. After the list has been generated, you must click the “ Submit” button.

If a request for reconciliation: Full name - insurance number has already been sent, then after saving the file of the submitted request, you can download it using the “Load from from file” button. In this case, the list of insured persons will be filled in automatically; if necessary, you can delete unnecessary data or manually add new employees.

The reconciliation received from the Pension Fund can be viewed by selecting the “Extracts” item and opening the required document flow. To save the request file, you need to click on the name of the reconciliation, and in the window that opens, click the “Save all documents and signatures” button.

To view the results of request processing, click on “Response to request”.