Funding preventative measures to reduce occupational injuries

Financing of preventive measures to reduce industrial injuries and occupational diseases of workers at the expense of the Social Insurance Fund (hereinafter referred to as the Fund), the deadline for submitting applications to the Fund ends on August 1.

One of the tasks of the Social Insurance Fund within the framework of the implementation of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” is the financial provision of preventive measures to reduce industrial injuries and occupational diseases.

Ensuring labor safety is the responsibility of every employer. However, it is no secret that in fulfilling their obligations, policyholders incur very significant costs. To encourage employers to reduce the level of injuries and occupational diseases of workers, the Social Insurance Fund provides the opportunity to reimburse the costs of preventive measures to reduce industrial injuries from the amounts of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

The Social Insurance Fund of the Russian Federation annually gives permission to enterprises and organizations to use part of the amounts of insurance premiums for insurance against industrial accidents and occupational diseases (up to 20% of the amount of insurance premiums for the previous year).

For policyholders with up to 100 employees, a different procedure for calculating amounts for financial support applies. If such an insurer has not provided financial support for preventive measures during the two previous years, the amount of funds may reach 20 percent of the amounts of insurance premiums accrued by him for the three years preceding the current one.

New report form to the Federal Social Insurance Fund of the Russian Federation

From this article you will learn:

  • who must submit a new report to the FSS of the Russian Federation;
  • when do you need to report;
  • How to fill out the new use of funds report form;
  • what documents need to be attached to it.

The Social Insurance Fund of the Russian Federation has approved new reporting forms. They are given in Letter dated 07/02/2015 N 02-09-11/16-10779 (hereinafter referred to as the Letter of the FSS of the Russian Federation):

  • report on the use of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases to finance preventive measures to reduce industrial injuries and occupational diseases of workers (hereinafter referred to as the report on the use of contributions in case of injury). The form is given in Appendix No. 2 to the Letter of the FSS of the Russian Federation;
  • register of insured persons who have undergone mandatory periodic medical examinations (hereinafter referred to as the register of insured persons). The form is given in Appendix No. 1 to the Letter of the FSS of the Russian Federation.

Preventive action

1. 2. 3. (hereinafter referred to as the Rules) 4. 5.

Calculation of the amount of financial support The insured allocates up to 20 percent of the amounts of insurance premiums accrued by him for the previous calendar year for financial support of preventive measures, minus expenses incurred in the previous calendar year for the payment of benefits for temporary disability in connection with industrial accidents or occupational diseases and to pay for the insured person’s vacation (in excess of the annual paid vacation established by the legislation of the Russian Federation) for the entire period of his treatment and travel to and from the place of treatment.

The amount of funds can be increased to 30 percent of the amount of insurance premiums, provided that the policyholder sends additional funds for sanatorium and resort treatment of employees no earlier than five years before they reach the age that gives them the right to receive an old-age insurance pension in accordance with pension legislation.

Who is filing the new forms?

Companies that received permission from the territorial branch of the Federal Social Insurance Fund of the Russian Federation in 2015 to finance preventive measures to reduce injuries must submit a report on the use of contributions in case of injury.

Let us remind you that in order to obtain permission they had to submit to the Federal Social Insurance Fund of the Russian Federation an application for financial support for preventive measures to reduce injuries and the necessary documents before August 1, 2015.

Once a company has received permission, it has additional responsibilities. It must (clause 12 of the Rules for financial support of preventive measures, approved by Order of the Ministry of Labor of Russia dated December 10, 2012 N 580n, hereinafter referred to as Rules N 580n):

  • keep records of funds allocated for financial support of preventive measures for the payment of insurance premiums;
  • report to the fund about their use.

Note. What expenses can be paid using the funds of the Federal Social Insurance Fund of the Russian Federation?

A complete list of measures to reduce industrial injuries that a company can carry out at the expense of the Federal Social Insurance Fund of the Russian Federation is given in clause 3 of the Rules approved by Order of the Ministry of Labor of Russia dated December 10, 2012 N 580n.

Change No. 15

Paragraph 89 has been changed. In the new edition it looks like this:

89. A complaint can be sent by mail, through a multifunctional center, using the official website of the Fund, territorial bodies of the Fund, the federal state information system, which provides the process of pre-trial (extrajudicial) appeal of decisions and actions (inaction) committed in the provision of state and municipal services by bodies providing state and municipal services, their officials, state and municipal employees (hereinafter referred to as the pre-trial appeal system) using the Internet, and can also be accepted upon personal reception of the applicant (applicant’s representative).

The complaint is submitted in writing or in the form of an electronic document to the relevant authority specified in paragraph 88 of the Administrative Regulations.

Reception of complaints in writing is carried out by the Fund and the territorial bodies of the Fund at the place of provision of public services. The time for receiving complaints must coincide with the time for providing public services.

When should I submit a new form?

Report on the use of personal injury contributions quarterly. It must be submitted to the territorial branch of the FSS of the Russian Federation simultaneously with Form 4 - FSS (clause 6 of the Procedure approved by Resolution of the FSS of the Russian Federation dated October 15, 2008 N 209, hereinafter - the Procedure for filling out the report).

For 9 months of 2015, you must report no later than (clause 2, part 9, article 15 of the Federal Law of July 24, 2009 N 212-FZ):

  • October 20 - if you submit Form 4 - FSS in paper form;
  • October 26 - in electronic form (the due date of October 25 has been postponed to the next working day).

Change No. 8

Paragraph 55 has been changed. In the new edition it looks like this:

55. The application and copies of documents can be sent to the territorial body of the Fund in the form of an electronic document through the federal state information system “Unified portal of state and municipal services (functions) in the manner prescribed by paragraph 48 of the Administrative Regulations.

When the applicant sends only an application in the form of an electronic document, he is sent an electronic message through the personal account of the federal state information system “Unified Portal of State and Municipal Services (Functions), in which the applicant is notified of the need to submit documents (copies of documents) on paper to the territorial body of the Fund. required for the provision of public services, the time of personal reception of the applicant at the territorial body of the Fund for the submission of documents (copies of documents), as well as the fact that documents are sent via postal services no later than 3 working days from the date of receipt of the electronic message. The application is considered by the official responsible for the provision of the public service only after the applicant has submitted to the territorial body of the Fund the documents (copies of documents) necessary for the provision of the public service on paper.

How to fill out a new form

The previous report form and the Procedure for filling out the report were approved by Resolution of the Federal Tax Service of the Russian Federation dated October 15, 2008 N 209. The new form is different from it, but the Procedure for filling out the report can be applied to the new form.

Composition of the report. The new form consists of two tables in which you need to indicate:

  • planned amounts of expenses for preventive measures by type of expense;
  • actual amounts of expenses.

Dashes. All fields in both tables must be filled in. If some indicator is missing, put a dash.

Error correction. Errors in the report on the use of contributions in case of injury can be corrected - cross out the incorrect amount, enter the correct one and sign and date the correction (clause 5 of the Procedure for filling out the report).

Procedure for filling and registration. The form must be filled out with a cumulative total from the beginning of the year in rubles and kopecks. It is signed by the director and chief accountant of the company (clauses 8 - 10 of the Procedure for filling out the report).

What documents need to be attached to the new form?

The actual expenses incurred to finance preventive measures must be confirmed by documents on the intended use of funds. They must be attached to the report on the use of personal injury contributions. Otherwise, the fund will not count the funds used towards the payment of insurance premiums (clause 12 of Rules No. 580n).

Exactly what documents need to be submitted depends on the activities included in the financial plan. The list of documents is given in the table on p. 13.

Table

Change No. 17

Added item 107. The new item looks like this:

107. The Fund (territorial body of the Fund) provides:

a) informing applicants (representatives) about the procedure for filing and considering a complaint, appealing decisions and actions (inaction) of the territorial bodies of the Fund providing public services, their officials by posting information on stands in places where public services are provided, on the official website of the Fund, in the federal state information system “Unified portal of state and municipal services (functions)”;

b) advising applicants (representatives) on the procedure for filing and considering complaints, appealing decisions and actions (inactions) of territorial bodies of the Fund that provide public services, their officials, including by telephone, e-mail, and in person.

What documents need to be attached to the report on the use of contributions for injuries?

N p/p Name of preventive measures Documents attached to the report on the use of contributions for injuries
Conducting a special assessment of working conditions Check;

payment order with bank mark;

certificate of completion;

title page of the report on the special assessment of working conditions (SOUT);

summary statement of the results of the special assessment;

list of recommended measures to improve working conditions

Implementation of measures to bring the levels of exposure to harmful and (or) hazardous production factors in the workplace in accordance with state regulatory requirements for labor protection Check;

invoice;

packing list;

payment order with bank mark;

certificate of completion;

protocol of the results of repeated measurements of dust and air pollution at workplaces carried out by accredited laboratories;

special assessment card for working conditions

Occupational safety training Check;

payment order with bank mark;

certificate of completion;

a list of certain categories of workers who have undergone occupational safety training;

copies of training certificates

Purchase of special clothing, special shoes and other personal protective equipment, flushing and (or) neutralizing agents for employees Check;

payment order with bank mark;

invoice;

packing list;

certificates (declarations) of conformity;

certificate for purchased personal protective equipment

Sanatorium-resort treatment for employees Check;

payment order with bank mark;

invoice for travel vouchers;

tear-off coupon for a sanatorium-resort voucher;

a list of employees who underwent treatment in sanatorium-resort institutions;

a copy of the final report on periodic medical examinations;

a copy of the license of the organization providing health resort treatment for employees

Conducting mandatory periodic medical examinations (examinations) of employees Register of insured persons who have undergone mandatory periodic examinations;

check;

payment order with bank mark;

the act of providing services;

a copy of the final report on the periodic medical examination

Providing workers with therapeutic and preventive nutrition
Purchase of devices for determining the presence and level of alcohol content (breathalyzers) Check;

payment order with bank mark;

invoice;

packing list;

certificate (declaration) of conformity

Purchase of devices for monitoring the work and rest schedule of drivers (tachographs) Check;

payment order with bank mark;

invoice;

packing list;

certificate (declaration) of conformity

Purchasing first aid kits Check;

payment order with bank mark;

invoice;

packing list;

certificate (declaration) of conformity

All copies of documents confirming expenses must be certified (each sheet) with the company’s seal in the prescribed manner.

Let's look at how to fill out a report on the use of contributions in case of injury using the example of financing the costs of mandatory periodic medical examinations.

How to report on the use of funds from the Federal Social Insurance Fund of the Russian Federation for periodic medical examinations

You have included in the preventive measures plan mandatory periodic medical examinations of workers engaged in work with harmful or hazardous production factors.

Specialists from the territorial branch of the Federal Social Insurance Fund of the Russian Federation made a positive decision on the financing of preventive measures and the volume of financial support.

Along with the report on Form 4 - FSS, the following documents must be submitted to the fund:

  • report on the use of contributions in case of injury (sample 2 on p. 18);
  • register of insured persons (sample 1 on p. 16);
  • medical organization account;
  • payment order with bank mark;
  • the act of providing services;
  • a copy of the final report on periodic medical examinations.

Sample 1

Change No. 14

Paragraph 88 has been changed. In the new edition it looks like this:

88. A complaint against the decision and actions (inaction) of the territorial body of the Fund or its official is submitted to the Fund. A complaint about the decision and actions (inaction) of an official of a territorial body of the Fund is submitted to the head of the territorial body of the Fund.

The Fund, the territorial body of the Fund, appoints officials authorized to consider complaints, who ensure the receipt and consideration of complaints, referral to the body authorized to consider them, in accordance with paragraph 79 of the Administrative Regulations.

Register of insured persons

Annex 1

to the letter from the FSS of the Russian Federation

from 02.07.15 N 02-09-11/16-10779

Register of insured persons who have undergone mandatory periodic medical examinations Limited Liability Company "Sculptor", Moscow, st. Vysotskogo, 11, building 2, 17701090559770101001, 22.2 —————————————————————————— (name of the policyholder, address, registration number, OKVED code)

Date of drawing up the act Full Name Floor Year of birth Work experience in hazardous conditions (years) Type of work Harmful production factor The need for additional examination The need for examination at an occupational pathology center Need for outpatient examination and treatment
Bakelitov Oleg Borisovich Director Electromagnetic field of a broadband frequency spectrum from a PC (working more than 50% of the working time)
Smolina Oksana Fedorovna Accountant Electromagnetic field of a broadband frequency spectrum from a PC (working more than 50% of the working time)
Plastinina Pelageya Egorovna Secretary Electromagnetic field of a broadband frequency spectrum from a PC (working more than 50% of the working time)
Steklov Igor Ivanovich Stamper Industrial noise, synthetic polymer materials
Vyazemsky Anatoly Sergeevich Plastic foundry worker Industrial noise, synthetic polymer materials
Need for inpatient examination and treatment The need for sanatorium-resort treatment Sanatorium profile The need for dispensary observation Preliminary diagnosis of occupational disease Newly diagnosed chronic somatic diseases (ICD-10) Newly diagnosed occupational diseases (ICD-10)
Allergic respiratory diseases
Allergic skin diseases

Sample 2

Report on the use of personal injury contributions

Appendix 2

to the letter from the FSS of the Russian Federation

from 02.07.15 N 02-09-11/16-10779

The report form is drawn up by the policyholder on an accrual basis from the beginning of the year and submitted to the executive bodies of the Social Insurance Fund of the Russian Federation at the place of registration simultaneously with the calculation form for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance from accidents at work and occupational diseases, as well as on expenses for the payment of insurance coverage (Form-4 FSS) Filled out in rubles and kopecks Report on the use of amounts of insurance contributions for compulsory social insurance against accidents at work and occupational diseases for the financial support of preventive measures to reduce industrial injuries and occupational diseases of workers 9 months 15 for —————— 20— year (reporting period) Limited Liability Company "Sculptor", Moscow, st. Vysotskogo, 11, building 2, 17701090559770101001, 22.2 —————————————————————————— (name of the policyholder, address, registration number, OKVED code) Table 1

Conducting a special assessment of working conditions Implementation of measures to bring levels of exposure, harmful and (or) hazardous production factors in the workplace in accordance with state regulatory requirements for labor protection Occupational safety training Purchase of special clothing, special shoes and other personal protective equipment, as well as flushing and (or) neutralizing agents for employees engaged in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution. funds Sanatorium-resort treatment of workers engaged in work with harmful and (or) hazardous production factors
Plan Fact Plan Fact Plan Fact Plan Fact Plan Fact
Conducting mandatory periodic medical examinations (examinations) of workers engaged in work with harmful and (or) dangerous production factors Providing workers with therapeutic and preventive nutrition Purchase by policyholders whose employees undergo mandatory pre-shift and (or) pre-trip medical examinations of devices for determining the presence and level of alcohol content (breathalyzers or breathalyzers) Purchase by policyholders engaged in passenger and cargo transportation of devices for monitoring the work and rest schedule of drivers (tachographs) Purchase of first aid kits by policyholders Total expenses
Plan Fact Plan Fact Plan Fact Plan Fact Plan Fact Plan Fact
24 600,00 24 600,00 24 600,00 24 600,00

Note. Which employees need to be sent for a medical examination?

Read in the electronic magazine “Salary” (e.zarp.ru) (2014, No. 8).

REFLECTION OF OPERATIONS IN ACCOUNTING.

Reimbursement received from the Social Insurance Fund for expenses incurred by the organization to prevent injuries and occupational diseases is the income of a budgetary institution from compensation for the costs incurred by it and is reflected in Article 130 “Income from the provision of paid services (work)” of KOSGU (Instructions No. 65n).

According to clause 221 of Instruction No. 157n, clause 110 of Instruction No. 174n, calculations for compensation of institution costs are shown on account 0 209 30 000 “Calculations for compensation of costs”.

The costs of paying for measures to reduce industrial injuries and occupational diseases of workers and the subsequent receipt from the Social Insurance Fund of the amount of financial support for these expenses are reflected in the accounting records of a budgetary institution in accordance with the provisions of paragraphs 34, 73, 110, 150 of Instruction No. 174n as follows:

Contents of operation Debit Credit
Monthly calculation of insurance premiums in case of injury

during the calendar year

Insurance premiums accrued 0 109 00 213 0 303 06 730
Insurance contributions to the Social Insurance Fund have been paid 0 303 06 830 0 201 11 610

18 (subarticle 213 KOSGU)

Reflection of expenses for events,

aimed at preventing injuries

Measures were taken to improve working conditions and labor protection for workers 0 109 00 226 0 302 26 730
Personal protective equipment, first aid kits, instruments (devices, equipment) and their complexes were purchased 0 105 34 340

0 106 34 340

0 106 31 310

0 302 34 730

0 302 31 730

Payment made
– executor of measures to improve working conditions and labor protection of workers 0 302 26 830 0 201 11 610

18 (subarticle 226 KOSGU)

– supplier of personal protective equipment, devices (devices, equipment) and their complexes 0 302 34 830

0 302 31 830

0 201 11 610

18 (Articles 340, 310 KOSGU)

Obtaining permission from the Social Insurance Fund to reimburse financial support for preventive measures
The amount of funding allocated to the Social Insurance Fund is reflected 0 209 30 560 0 401 10 130
Received permission from the FSS 0 303 06 830 0 209 30 560

Please note that institutions located in the territories of the constituent entities of the Russian Federation participating in the implementation of the pilot project can pay part of their expenses through insurance premiums by contacting the Social Insurance Fund no later than December 15 of the corresponding year (clause 4 of Regulation No. 294). In this case, the Social Insurance Fund decides to reimburse expenses from the fund’s budget and transfers the funds to the current (personal) account specified in the application.

In this case, the accounting records of the budgetary institution will reflect the transactions of crediting funds from the Social Insurance Fund to the personal account according to the following scheme:

Contents of operation Debit Credit
The amount of funding allocated to the Social Insurance Fund is reflected 0 209 30 560 0 401 10 130
Received permission from the FSS 0 201 11 510 0 209 30 660

We fill out the register of insured persons

The form of the register of insured persons is given in Appendix No. 1 to the Letter of the FSS of the Russian Federation. It must be submitted to the FSS of the Russian Federation, including in electronic form in Excel format (Letter to the FSS of the Russian Federation).

To fill out the register of insured persons you will need:

  • the final act that the medical organization draws up based on the results of examinations;
  • results of a special assessment of working conditions or current certification of workplaces for working conditions.

We will show you how to fill out the register of insured persons using an example.

Example 1. Registration of the register of insured persons

Sculptor LLC employs 23 employees. The company produces plastic products (OKVED code 22.2).

In 2014, the company conducted a special assessment of working conditions.

The cards for special assessment of working conditions indicate factors for which it is necessary to send workers for periodic medical examinations.

All workers engaged in work with hazardous working conditions are included in the list of names for undergoing a medical examination. The lists are approved by the employer.

In July 2015, the company applied to the Federal Social Insurance Fund of the Russian Federation with an application and a package of documents for financial support for preventive measures to reduce injuries.

The financial support plan specifies mandatory periodic medical examinations of workers engaged in work with harmful or hazardous production factors.

In September 2015, the company received a positive decision from the territorial branch of the fund to use funds from the Federal Social Insurance Fund of the Russian Federation in the amount of 24,600 rubles.

It is necessary to fill out a register of insured persons who have undergone mandatory periodic medical examinations.

Solution. The register of insured persons must include all employees who have undergone a mandatory periodic medical examination (sample 1 on p. 16).

Columns 15 and 16 of the register are filled out based on data from the final act. It is compiled by a medical organization based on the results of examinations.

The report indicates the diseases identified during the medical examination. They are indicated by special codes. These codes are shown in the registry.

Change No. 11

Paragraph 73 has been changed. In the new edition it looks like this:

73. The order of the territorial body of the Fund on financial support (on refusal of financial support with justification of the reasons for the refusal) of preventive measures at the applicant’s choice within 3 days from the date of its signing is handed to the applicant at a personal reception or sent using postal services or electronically (in the form of an electronic document) through the personal account of the federal state information system “Unified portal of state and municipal services (functions)”.

Filling out a report on the use of contributions for injuries

If a company has received permission to spend funds on mandatory periodic medical examinations, it needs to fill out the following in the report on the use of injury contributions:

  • in table 1 - columns 11 and 12 and final columns 21 and 22;
  • Table 2 - columns 1, 13 and 14.

We'll show you how to fill out a report with an example.

Example 2: Reporting the use of personal injury contributions

Let's continue with example 1. Sculptor LLC employs 23 employees. The company produces plastic products (OKVED code 22.2).

In 2014, the company conducted a special assessment of working conditions. The cards for special assessment of working conditions indicate factors for which it is necessary to send workers for periodic medical examinations. All these employees are included in the name lists approved by the employer.

The company's employees underwent a medical examination in June 2015. RUB 47,150 was spent on this event. (RUB 2,050 x 23 people).

In July 2015, the company applied to the territorial branch of the Federal Social Insurance Fund of the Russian Federation with an application and a package of documents for financial support for preventive measures to reduce injuries.

In September 2015, the organization received a positive decision from the fund to use funds in the amount of 24,600 rubles.

You need to fill out a report on the use of contributions in case of injury for 9 months of 2015.

Solution. The company spent RUB 47,150 on mandatory periodic medical examinations of employees.

According to the decision of the fund, the organization has the right to use the amount of insurance contributions in the amount of 24,600 rubles. It must be indicated in the report on the use of contributions in case of injury:

  • in columns 11 and 12 of table 1;
  • columns 21 and 22 of table 1.

See sample 2 on p. 18.

In Table 2, in column 1, the total number of insured persons should be entered - 23 people and indicated in column 13 “Total, number of insured persons subject to periodic medical examinations (examinations), (persons).”

And in column 14 - “The number of insured persons who have undergone periodic medical examinations (examinations) at the expense of insurance contributions (persons)” - 12 people (24,600 rubles: 2050 rubles).

Report on the use of insurance premiums

Report on the use of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases to finance preventive measures to reduce industrial injuries and occupational diseases of workers.

The procedure for the insurer to submit a report on the use of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases to finance preventive measures to reduce occupational injuries and occupational diseases of workers has been developed in accordance with the Rules for financing preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium and resort treatment for workers engaged in work with harmful and (or) hazardous production factors and published in Appendix 1 to the letter of the Social Insurance Fund of the Russian Federation dated June 2, 2014 No. 17-03-18/05-7094.

The procedure establishes the terms and rules for the insurer to submit a report on the use of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases to finance preventive measures to reduce industrial injuries and occupational diseases of workers.

The report is drawn up in the prescribed form.

The Report reflects the amounts of expenses incurred by the insurer to finance preventive measures to reduce industrial injuries and occupational diseases (hereinafter referred to as preventive measures) in accordance with the plan for financing preventive measures agreed upon by the executive body of the Fund in accordance with paragraph 5 of the Rules, and quantitative indicators for each measure .

All required indicators are filled out in the Report. Only one indicator fits into each column. If any indicator provided for in the report is missing, a dash is placed in the corresponding line (column).

To correct errors, you must cross out the incorrect amount, enter the correct amount, and sign and date the correction.

The report is drawn up by the policyholder and submitted quarterly to the executive body of the Fund at the place of its registration simultaneously with the payroll statement for the funds of the Social Insurance Fund of the Russian Federation (Form 4-FSS of the Russian Federation), with documents (copies of documents) attached confirming the intended use of the funds.

The address part of the Report indicates the full name of the policyholder, address and his registration number, which is assigned upon registration at the regional branch of the Fund (branch of the regional branch of the Fund), OKVED code.

The full name of the policyholder must correspond to the name specified in the constituent documents.

The policyholder's address must correspond to the place of state registration (location).

  • Column 1 of the Report indicates the total number of insured persons, which must correspond to the indicator in column 1 of table 9 of section III of the payroll for the funds of the Social Insurance Fund of the Russian Federation (form 4-FSS of the Russian Federation).
  • Column 2 indicates the number of insured persons belonging to administrative and management personnel (AUP).
  • Column 3 indicates the number of insured persons belonging to the main personnel (EP).
  • In columns 4, 10, 18 and 21 of the Report, in accordance with the financing plan agreed upon by the executive body of the Fund, the policyholder indicates the amount of funds for each event it conducts.
  • In columns 5, 11, 19 and 22 of the Report, the policyholder reflects the expenses incurred by him for the preventive measures taken on an accrual basis from the beginning of the year.
  • In columns 6, 7, 8, 9, 12, 13, 14, 15, 16, 20 and 23 of the Report, the policyholder reflects quantitative indicators for each preventive measure carried out by him.
  • Column 17 of the Report reflects the total number of jobs for the policyholder.
  • In column 24 of the Report, in accordance with the financing plan agreed upon by the executive body of the Fund, the policyholder reflects the total amount of funds for preventive measures.
  • In column 25 of the Report, the policyholder reflects the total amount of expenses incurred by him for the preventive measures taken, cumulatively from the beginning of the year.

The amount of expenses for preventive measures indicated in column 25 of the Report must correspond to the amount indicated in line 9 of table 11 of section III of the payroll for the funds of the Social Insurance Fund of the Russian Federation (form 4-FSS of the Russian Federation).

The report is completed in rubles and kopecks.

The report is signed by the head and chief accountant of the insured organization.

>

Statement on provision of preventive measures in the Social Insurance Fund for 2018> Statement on financial support of preventive measures: who takes

Organizations and individual entrepreneurs have the right to submit such an application.

Change #5

Clause 21 has been changed. In the new wording, it looks like this: 21. Territorial bodies of the Fund do not have the right to:

a) refuse to accept an application or application and copies of documents if they are presented in accordance with the information on the timing and procedure for the provision of public services posted in the federal state information system “Unified portal of state and municipal services (functions)”;

b) refuse to provide a public service if the application or application and copies of documents are submitted in accordance with the information on the timing and procedure for the provision of public services posted in the federal state information system “Unified portal of state and municipal services (functions)”;

c) require the applicant to re-submit the application or application and copies of documents on paper if the application or application and copies of documents are sent in electronic form;

d) when making an appointment through the federal state information system “Unified portal of state and municipal services (functions)”, require the applicant to perform actions other than undergoing identification and authentication in accordance with the regulatory legal acts of the Russian Federation, indicating the purpose of the appointment, and also providing the information necessary to calculate the duration of the time slot that needs to be booked for the appointment.

Ensuring Preventative Measures: Why Apply

It is necessary if the employer does not want to pay contributions “for injuries”, but use them to finance preventive measures. Such activities include, in particular:

  • conducting a special assessment;
  • labor safety training for certain categories of workers;
  • purchasing special clothing for “harmful” workers.

A complete list of activities, the costs of which can be financed, can be found in clause 3 of the Rules, approved. By Order of the Ministry of Labor dated December 10, 2012 N 580n (hereinafter referred to as the Rules).

An application without documents is not valid

In addition to the application for financial support for preventive measures, it is necessary to submit a certain package of documents:

  • financial support plan for preventive measures (Appendix to the Rules);
  • a copy of the list of measures to improve the working conditions and safety of workers, developed based on the results of a special assessment and/or a copy/extract from the collective agreement (agreement on labor protection between the employer and the representative body of workers);
  • other documents listed in clause 4 of the Rules.

By the way, do not forget to certify with a seal (if any) copies of documents submitted to the FSS (clause 6 of the Rules).

>Where to submit an application and documents

An application to ensure preventive measures is submitted to the Social Insurance Fund office at the place of registration of the employer (clause 4 of the Rules).

Change No. 9

Paragraph 57 has been changed. In the new edition it looks like this:

57. The official responsible for the provision of public services, after receiving an application or application and copies of documents (in the form of an electronic document) or an application and documents submitted in person or sent using postal services, carries out the following actions:

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determines the existence of grounds provided for in paragraph 26 of the Administrative Regulations, on which the application and documents are not accepted for consideration;

in the absence of grounds for refusal to accept the application and documents for consideration, registers them within the time limits provided for in paragraphs 33-36 of the Administrative Regulations;

issues (sends) a receipt (notification) about the acceptance and registration of the specified application and documents in person, using postal services, through the personal account of the federal state information system “Unified portal of state and municipal services (functions).

Deadline for submitting an application for financial support for preventive measures

The application, as well as the necessary package of documents, must be submitted before August 1 of the current year (clause 4 of the Rules), i.e. the deadline for submission is July 31.

Please note that there is no provision for rescheduling if July 31st falls on a holiday. Accordingly, such an application and documents must be submitted on the last working day preceding July 31.

It is also important to note that delaying filing an application until the last day may result in the FSS refusing to provide financial support for preventive measures. After all, it may turn out that at the time of filing the application, the Fund’s funds allocated for the financial support of preventive measures have already been distributed (clause “c” of clause 10 of the Rules).

Change No. 7

Paragraph 49 has been changed. In the new edition it looks like this:

49. Applicants are provided with the opportunity to obtain information about the public service provided on the official website of the territorial body of the Fund and in the federal state information system “Unified portal of state and municipal services (functions)”.

Applicants are provided with the opportunity to carry out using the federal state information system “Unified portal of state and municipal services (functions)”:

— monitoring the progress of providing public services;

— making an appointment to submit an application and documents (copies of documents) necessary for the provision of public services.

The applicant’s appointment for submission of an application and documents (copies of documents) necessary for the provision of public services is carried out through the federal state information system “Unified portal of state and municipal services (functions)” in the form of an electronic request.

The applicant is given the opportunity to register on any date and time available for admission within the established schedule for receiving applicants.

The result of the applicant's appointment is the applicant's receipt of a notification of the appointment indicating the time and date of the appointment;

— assessment of the accessibility and quality of public services.

Reasons for refusal of financial support

We mentioned above one of the reasons for the FSS’s refusal to provide financial support for preventive measures (the Fund’s funds have already been distributed). In addition, Social Insurance may refuse (clause 10 of the Rules):

  • if on the day of filing the application the employer has arrears in contributions/penalties/fines resulting from:
  • reporting period in the current financial year;
  • desk/on-site inspection.
  • if the employer has submitted an incomplete set of documents;
  • if the submitted documents contain false information.

By the way, if the Fund rejected you, having eliminated the reason for the refusal, you can submit the application and the necessary documents again. The main thing is to have time to do this within the allotted time frame, i.e. no later than July 31 of the current year (clause 10 of the Rules). Of course, if you were rejected due to lack of funds, there is no point in reapplying.

Change No. 16

Paragraph 104 has been changed. In the new edition it looks like this:

104. The response based on the results of consideration of the complaint is signed by the official of the Fund or the territorial body of the Fund authorized to consider the complaint.

At the request of the applicant, a response based on the results of consideration of the complaint can be submitted no later than one business day following the day the decision was made, in the form of an electronic document, including using the federal state information system “Unified portal of state and municipal services (functions)”, signed an electronic signature of an official of the Fund or its territorial body authorized to consider the complaint, the type of which is established by the legislation of the Russian Federation.

If the complaint was sent through the pre-trial appeal system, the response to the applicant is sent through the pre-trial appeal system.

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