Calculation of insurance premiums if there was a refund. Reflection of benefits in the calculation of contributions. Zero calculation of contributions

Amount of payment expenses insurance coverage for 2016 reimbursed by the FSS at the beginning of 2017 is not reflected in the calculation of insurance premiums for the 1st quarter of 2017.

During the billing period, at the end of each month, payers calculate and pay insurance premiums based on the base for calculating insurance premiums from the beginning of the billing period to the end of the corresponding calendar month and tariffs minus the amounts calculated from the beginning of the billing period to the previous calendar month inclusive. The amount of insurance premiums for VNiM is reduced by the amount of expenses incurred for the payment of insurance coverage for the specified type of mandatory social insurance... Payers submit a calculation of insurance premiums no later than the 30th day of the month following the billing (reporting) period to the tax authority at the location of the organization (clauses 1, 2, 7, article 431 of the Tax Code of the Russian Federation). Calculation of insurance premiums for the first billing (reporting) period of 2017 is provided in the form, approved by order Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected] (Clause 2 of the Order).

If, according to the results of the settlement (reporting) period, the amount of expenses incurred by the payer for the payment of insurance coverage (minus the funds allocated to the insured by the territorial body of the FSS RF in the calculation (reporting) period for the payment of insurance coverage) exceeds total amount of calculated insurance premiums, the resulting difference is subject to offset by the tax authority against forthcoming payments based on the confirmation received from the territorial body of the FSS of the Russian Federation of the costs of payment of insurance coverage for the corresponding settlement (reporting) period or reimbursement by the territorial bodies of the FSS of the Russian Federation in accordance with the procedure established Federal law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with motherhood (clause 9 of article 431 of the Tax Code of the Russian Federation).

According to the procedure for completing Appendix No. 2 "Calculation of the amount of insurance contributions for compulsory social insurance in case of temporary disability and in connection with motherhood" to section 1 of the calculation, in line 060 the amounts of calculated insurance contributions are reflected, in line 070 - the amounts incurred by the payer for payment insurance coverage for VNiM, on line 080 - the amount of the payer's expenses reimbursed by the FSS authorities for the payment of insurance coverage, on line 090 - the amount of insurance premiums payable to the budget or the amount of excess costs incurred by the payer to pay insurance coverage from the beginning of the billing period, for the last three month of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively (clauses 11.12-11.15 of the Order of the Federal Tax Service of Russia dated 10.10.2016 No. MMV-7-11 / [email protected] "On approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation of insurance premiums in electronic form").

Thus, the amounts on line 090 will be calculated as follows: line 060 - line 070 + line 080. According to the tax legislation and the Procedure for completing Appendix No. 2 to section 1 of the calculation of insurance premiums (effective from 01.01.2017), line 080 will be reflected the amount of the payer's expenses reimbursed by the FSS, which took place from the beginning of 2017 (from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively) ... The legislation of the Russian Federation does not provide for offsetting the overpayment of insurance premiums and the costs of paying insurance coverage for VNiM for 2016 against forthcoming payments, they can only be returned (part 1 of article 21 of Law No. 250-FZ). To do this, the insured must submit to the FSS of the Russian Federation calculations of insurance premiums (form 4-FSS) for 2016, submit an application to the FSS of the Russian Federation for the refund of the overpayment of insurance premiums transferred and received as payment of insurance premiums for VNiM (money) for the period until 31.12 .2016, submit an application to the FSS of the Russian Federation for reimbursement of expenses for the payment of insurance coverage for VNiM (Information of the FSS of the Russian Federation "Interaction of the insured with the FSS of the Russian Federation and the FSS of Russia on legal relations that arose before December 31 and from January 1, 2017").

RSV 2017: how to show reimbursement of expenses from the FSS

• from the beginning of the billing period (i.e. from January 1 of the corresponding year);
• for the last three months of the reporting (settlement) period;
• for each of the last three months of the reporting (settlement) period.

How to reflect reimbursement of expenses from the Social Insurance Fund in 1C programs?

The material was prepared by the staff of the telephone line of the consultation company "Mikos" on the basis of materials from the company 1C!

From the reporting for the 1st quarter of 2017, payers of contributions must submit a calculation of insurance contributions to the territorial tax authorities. The calculation form and the procedure for filling it out (hereinafter - the Procedure) were approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected]

Line 080 of Appendix 2 to section 1 of the calculation shall reflect the amount of funds received from the fund in the form of reimbursement of expenses for the payment of insurance coverage (in particular, benefits).

According to clause 11.14 of the Procedure on line 080, it is necessary to indicate the amount of compensation:

For the last three months of the reporting (settlement) period;

For each of the last three months of the reporting (settlement) period.

The calculation of contributions includes information that is the basis for calculating and paying contributions for the reporting periods from the 1st quarter of 2017. In this regard, the amounts of payments and contributions that relate to the periods before 01/01/2017 do not need to be reflected in it.

Consequently, an entity should not indicate on line 080 of Appendix 2 the amount of expenses reimbursed by the fund for periods prior to 2017, even if such reimbursement was received in 2017. This line should reflect the reimbursement received from the FSS of Russia for expenses incurred starting from 01.01.2017 and later.

Specialists of the Federal Tax Service of Russia drew attention to this in a letter dated 05.07.2017 No. BS-4-11 / [email protected]

The tax service also clarified that the amount of compensation must be shown on line 080 of the calculation for the reporting period in which the funds from the fund were transferred to the payer's account, and not for the reporting period when the expenses were actually made.

The amount of expenses for the payment of insurance coverage for 2016 reimbursed by the FSS at the beginning of 2017 is not reflected in the calculation of insurance premiums for the 1st quarter of 2017.

During the billing period, according to the results of each month, payers calculate and pay insurance premiums based on the base for calculating insurance premiums from the beginning of the billing period to the end of the corresponding calendar month and rates minus the amounts calculated from the beginning of the billing period to the previous calendar month inclusive. The amount of insurance premiums for VNiM is reduced by the amount of expenses incurred to pay insurance coverage for the specified type of compulsory social insurance. Payers submit a calculation of insurance premiums no later than the 30th day of the month following the billing (reporting) period to the tax authority at the location of the organization (clauses 1, 2, 7, article 431 of the Tax Code of the Russian Federation). The calculation of insurance premiums for the first billing (reporting) period of 2017 is provided in the form approved by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected] (Clause 2 of the Order).

If, according to the results of the settlement (reporting) period, the amount of the costs incurred by the payer for the payment of insurance coverage (net of funds allocated to the insured by the territorial body of the FSS of the Russian Federation in the accounting (reporting) period for the payment of insurance coverage) exceeds the total amount of calculated insurance premiums, the resulting difference is subject to tax offset. authority for forthcoming payments on the basis of the confirmation received from the territorial body of the FSS of the Russian Federation of expenses for the payment of insurance coverage for the corresponding settlement (reporting) period or reimbursement by the territorial bodies of the FSS of the Russian Federation in accordance with the procedure established by Federal Law No. 255-FZ "On compulsory social insurance for a case of temporary disability and in connection with motherhood (clause 9 of article 431 of the Tax Code of the Russian Federation).

According to the procedure for filling out Appendix No. 2 "Calculation of the amount of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity" to section 1 of the calculation, line 060 reflects the amounts of calculated insurance premiums, line 070 - the amount incurred by the payer for payment insurance coverage for VNiM, on line 080 - the amount of the payer's expenses reimbursed by the FSS authorities for the payment of insurance coverage, on line 090 - the amount of insurance premiums payable to the budget or the amount of excess costs incurred by the payer to pay insurance coverage from the beginning of the billing period, for the last three month of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively (clauses 11.12-11.15 of the Order of the Federal Tax Service of Russia dated 10.10.2016 No. [email protected] "On the approval of the form for calculating insurance premiums, the procedure for filling it out, as well as the format for submitting the calculation of insurance premiums in electronic form").

Thus, the amounts on line 090 will be calculated as follows: line 060 - line 070 + line 080. According to the tax legislation and the Procedure for completing Appendix No. 2 to section 1 of the calculation of insurance premiums (effective from 01.01.2017), line 080 will be reflected the amount of the payer's expenses reimbursed by the FSS, which took place from the beginning of 2017 (from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively) ... The legislation of the Russian Federation does not provide for offsetting the overpayment of insurance premiums and the costs of paying insurance coverage for VNiM for 2016 against forthcoming payments, they can only be returned (part 1 of article 21 of Law No. 250-FZ). To do this, the insured must submit to the FSS of the Russian Federation calculations of insurance premiums (form 4-FSS) for 2016, submit an application to the FSS of the Russian Federation for the refund of the overpayment of insurance premiums transferred and received as payment of insurance premiums for VNiM (money) for the period until 31.12 .2016, submit an application to the FSS of the Russian Federation for reimbursement of expenses for the payment of insurance coverage for VNiM (Information of the FSS of the Russian Federation "Interaction of the insured with the FSS of the Russian Federation and the FSS of Russia on legal relations that arose before December 31 and from January 1, 2017").

Can this overpayment be taken into account when paying insurance premiums or do you need to write an application for reimbursement of expenses?

Please help me figure it out. How to reflect correctly in the reporting of insurance premiums the reimbursement from the FSS of payments for sick leave and parental leave? Can this be done by reducing the amount of the insurance premium to the FSS? Do I need to confirm this decrease in the FSS? As of January 1, 2017, we had an overpayment under the FSS.

1. The amount of social insurance contributions can be reduced by the amount of expenses for the payment of benefits (incapacity for work, caring for a child under 1.5 years old). This can be done within a quarter. At the end of the quarter, the excess can be refunded or offset against future payments. To do this, you need to contact the FSS.

2.In the calculation of insurance premiums, the payment of benefits (disability, caring for a child under 1.5 years old) should be included in lines 030 and 040 of subsections 1.1 and 1.2, lines 020, 030 and 070 of Appendix 2 of Section 1, in line 210 of subsection 3.2. The received compensation from the FSS in line 080 of Appendix 2 to Section 1.

3. Amounts of reimbursement of expenses for 2016, even if they were received in 2017, do not reflect in the calculation. The overpayment of contributions, which arose before 2017, can only be returned. To do this, contact the FSS department.

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Social security payments

Reduce the amount of the monthly payment for social insurance by the amount of expenses for compulsory social insurance (clause 2 of article 431 of the Tax Code of the Russian Federation). These costs include *:

• hospital benefits (other than benefits related to an industrial accident or occupational disease) from the fourth day of temporary incapacity for work;
• a one-time allowance for women registered with medical organizations in the early stages of pregnancy;
• monthly allowance for the period of parental leave up to one and a half years;

The listed types of insurance coverage are financed from the FSS funds, taking into account the provisions of the Law of December 29, 2006 No. 255-FZ.

An example of a decrease in insurance premiums by the amount of expenses incurred by the organization for state social insurance

In January, the organization credited its employees with:

• salary - 400,000 rubles;
• hospital allowance - 8,000 rubles;
• pregnancy and childbirth allowance - 23,500 rubles.

The organization applies the general rates of insurance premiums.

In January, the accountant accrued insurance premiums in the amount of 120,000 rubles. (400,000 rubles? 30%), including social insurance contributions - 11,600 rubles. (400,000 rubles? 2.9%).

The organization's expenses for state social insurance in January amounted to 31,500 rubles. (8,000 rubles + 23,500 rubles), which is higher than the social insurance contributions accrued for the same month. The organization decided to offset its costs by reducing the forthcoming payments. Therefore, in January, the organization did not transfer contributions to social insurance. Part of the expenses not covered by insurance premiums in the amount of 19,900 rubles. (31,500 rubles - 11,600 rubles) the accountant of the organization took into account when calculating contributions for February.

If the amount of social insurance costs has exceeded the amount of social insurance contributions, the organization can *:

• apply for the allocation of funds necessary for the payment of hospital benefits, benefits associated with the birth of a child, and grants for burial, to the territorial office of the FSS at the place of registration (part 2 of article 4.6 of the Law of December 29, 2006 No. 255-FZ);
• set off the excess on the account of forthcoming payments on social insurance contributions (clause 9 of article 431 of the Tax Code of the Russian Federation).

How to draw up and submit a calculation of insurance premiums to the IFTS

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Appendix 2 to section 1

Also, it is not necessary to reflect in the calculation of insurance premiums the additionally accrued social insurance contributions for previous years and unaccepted sick leave when checking the FSS. The payment of insurance premiums for the periods up to 2017 is controlled by the FSS of Russia (Art. 20 of the Law of July 3, 2016 No. 250-FZ).

The indicator of line 090 is total, calculate it using the formula *:

If you get the amount of contributions to be paid, in line 090 put the code "1" (the contributions turned out to be more than the cost of social security). If the amount of expenses incurred exceeds the amount of assessed contributions, the indicator for

77 Moscow city

Date of publication: 05.07.2017

Date of letter: 05.07.2017
Room:BS-4-11 / [email protected]
Tax type (subject):Insurance premiums
Articles Of the Tax Code:

Question:On the issue of filling out the calculation of insurance premiums, in particular, the reflection in the calculation of the amounts of expenses reimbursed by the territorial bodies of the Social Insurance Fund Russian Federation, as well as filling out the calculation by payers registered in the territory of the constituent entity of the Russian Federation, where the pilot project of the FSS of Russia is being implemented, which provides for the specifics financial security, appointment and payment of insurance coverage

Answer:

Federal Tax Service in connection with incoming requests from territorial tax authorities and payers of insurance premiums on the issue of filling out the calculation of insurance premiums reports the following.

1. On the issue of reflection in the calculation of the amounts of expenses reimbursed by the territorial bodies of the Social Insurance Fund of the Russian Federation (hereinafter - the FSS of Russia):

In connection with the adoption of the Federal Law of 03.07.2016 No. 243 - FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation in connection with the transfer of powers to the tax authorities to administer insurance contributions for compulsory pension, social and health insurance»(Hereinafter - Federal Law No. 243-FZ) the powers to administer insurance premiums from 01.01.2017 are vested in the tax authorities.

Federal Law No. 243-FZ introduced the concept of calculation of insurance premiums into article 80 of part one of the Tax Code of the Russian Federation (hereinafter referred to as the Code), defined as a written application or an application of the payer of insurance premiums drawn up in electronic form and transmitted via telecommunication channels using enhanced qualified electronic signature or through personal Area the taxpayer, on the object of taxation with insurance premiums, on the basis for calculating insurance premiums, on the calculated amount of insurance premiums and on other data serving as the basis for calculating and paying insurance premiums.

In this regard, by order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11 / [email protected] the form for calculating insurance premiums (hereinafter - calculation) was approved, which entered into force on 01.01.2017.

Thus, the calculation includes information that serves as the basis for calculating and paying insurance premiums for reporting periods starting from the 1st quarter of 2017, in particular, information on the amounts of the payer's expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, reimbursed by the territorial bodies of the FSS of Russia for the reporting periods starting from the 1st quarter of 2017.

The amounts of expenses reimbursed by the territorial bodies of the FSS of Russia for the reporting periods up to 2017 are not reflected in the calculation.

In addition, according to clause 11.14. the procedure for filling out the calculation on line 080 of Appendix No. 2 "Calculation of the amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity" to section 1 of the calculation, the corresponding columns reflect the amounts reimbursed by the territorial bodies of the FSS of Russia for the payer's expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period, for the last three months of the billing (reporting) period, as well as for the first, second and third months of the last three months of the billing (reporting) period, respectively.

In this regard, if the reimbursement of the amounts of the payer's expenses is carried out in one reporting period for expenses incurred in another reporting period, these amounts must be reflected in the calculation for the reporting period in relation to the month in which the regional authorities of the FSS of Russia made the specified reimbursement.

2. On the issue of filling out the calculation by payers registered on the territory of the constituent entity of the Russian Federation, where the pilot project of the FSS of Russia is being implemented, which provides for the specifics of financial support, appointment and payment of insurance coverage:

According to clause 2.7. the procedure for filling out the calculation of Appendix No. 3 "Expenses for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred in accordance with the legislation of the Russian Federation" and No. 4 "Payments made at the expense of funds financed from federal budget»To Section 1, the calculations are included in the calculation submitted to the tax authorities when payers incur expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity.

At the same time, in the constituent entities of the Russian Federation, where, in accordance with the Decree of the Government of the Russian Federation dated April 21, 2011 No. 294, a pilot project of the FSS of Russia is being implemented, which provides for the specifics of financial support, the appointment and payment of insurance coverage (hereinafter - the pilot project participant), the payment of benefits for compulsory social insurance in case of temporary disability and in connection with maternity is carried out directly by the territorial bodies of the FSS of Russia.

Considering that payers of insurance premiums registered on the territory of a constituent entity of the Russian Federation - a participant in the pilot project, do not pay expenses for the payment of insurance coverage in case of temporary disability and in connection with maternity, respectively, Appendices No. 3 and No. 4 to Section 1 do not calculate are filled in and are not included in the calculation they submit to the tax authorities.

An exception is made by payers of insurance premiums who, during the settlement (reporting) period, changed the address of their location (place of residence) from the territory of a constituent entity of the Russian Federation that is not participating in the pilot project to the territory of a constituent entity of the Russian Federation that is a participant in the pilot project, as well as payers of insurance premiums located on the territory of the constituent entities of the Russian Federation entering into the implementation of the above pilot project not from the beginning of the billing period.

In this case, the completion of Appendices No. 3 and No. 4 of Section 1 of the calculation is carried out in accordance with Sections XII-XIII of the Procedure.

Bring this letter to the lower tax authorities.

Valid state
counselor of the Russian Federation 2nd class
S.L. Bondarchuk

The Federal Tax Service draws the attention of users of the reference database to the fact that the information you send about cases of non-compliance by the tax authorities with the explanations of the Federal Tax Service of Russia are not:

• an appeal in the sense given to it by the Federal Law of the Russian Federation of May 2, 2006 No. 59-FZ "On the Procedure for Considering Appeals from Citizens of the Russian Federation";
• complaint about action (inaction) officials tax authorities in accordance with the norms established by Articles 138-141 of the Tax Code of the Russian Federation.

This information will be used by the Federal tax service in order to improve the quality of tax administration and work with taxpayers.