How to return an overpayment of insurance premiums to the FSS. How to return (offset) the overpayment of contributions for mandatory pension, social, health insurance. Consider overpayment between different types of contributions

If the overpayment occurred this year, then the application goes to the INFS (this includes all insurance premiums, except for those related to injuries, since the application for them is sent to the FSS). How the overpayment of insurance premiums is refunded in 2018: the order So, the application is submitted to the fund responsible for the type of insurance for which the overpayment appeared or to the INFS, if it happened this year. For "traumatic" contributions to the FSS, regardless of time. Next, you need to send an application to the FIU in order to return payments if the insurance is "pension" and "medical". For this, the form of Appendix 2 is filled in. Form 23-FSS must be filled out if payments for injuries for any period that were sent to the FSS. Within ten days, this organization makes a decision and sends it to the INFS. In case of a positive decision, a refund takes place.

Refund of overpayment of insurance premiums in 2017-2018

Attention

The policyholders are advised that the decision-making on the return of overpaid fees (fines, penalties) for OPS, OMI, FSS for the past periods of 2016 is within the competence of the authorized fIU bodies, FSS. The term for considering an application by an obliged person for a refund of excess amounts and sending him a response is 10 days. The basis is Federal Law No. 250 dated 03.07.2016. The adoption of a decision is allowed only in the absence of any kind of debts from the applicant for the periods under consideration (until 01.01.2017).

Refund of overpayment of insurance premiums in 2018

Tax Code of the Russian Federation: by pension contributions - into account upcoming payments on pension contributions; for medical contributions - against forthcoming payments for medical contributions; on contributions to VNiM - against upcoming payments on contributions to VNiM. It is not possible to offset some contributions against others. To offset the overpayment, you need to contact the IFTS in the same manner as for offsetting taxes. It is possible to offset the overpayment of insurance premiums if three years have not passed since the date of payment.

p. 7, 14 art. 78 Tax Code of the Russian Federation. Publishing house " main book", © 2017. Collection of typical situations, 2017-12-25. Every day we select important news for the work of an accountant, saving you time. Receive free accounting newsletters by email.
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How to offset an overpayment of contributions in 2018

Overpayment for the past periods until 2017 is offset against insurance payments (arrears) current year (or next 2018) is not allowed. Also, the overpayment of 2017 is not offset against the arrears on insurance payments of the previous year. The procedure for the return of insurance payments for injuries OSS The overpaid amounts of obligatory payments for injuries are returned by the FSS, regardless of the period of their payment.
This procedure is applied now and will be valid in next year... The decision is made on the basis of the request of the policyholder within the usual period of 10 working days. For each type of MOS contributions, a separate appeal format is determined.

To refund excess amounts of fees for injuries, the insured draws up an application 23-FSS, the format of which was introduced by the order of the FSS No. 457 of 11/17/2016.

How the overpayment of insurance premiums is refunded in 2018

Important

As a result of these changes, the return (offset) of insurance premiums from 2017 began to be made according to the algorithms used in similar procedures for taxes and fees (Articles 78, 79 of the Tax Code of the Russian Federation). Read more about tax refunds (offset) here. However, these rules for contributions have their own specifics, due to the fact that:

• contributions paid after 2016 are still paid separately by funds;
• contributions received by the FIU are accounted for personally;
• during 2017-2019 (transitional period), there may be a question of refunding contributions that were transferred there according to the rules in force until 2017.

At the same time, the "unfortunate" contributions remained under the jurisdiction of the FSS and are still subject to the provisions of the law "On mandatory social insurance... "dated 24.07.1998 No. 125-FZ.

Info

Since 2017, the forms introduced by the order of the Federal Tax Service of the Russian Federation No. ММВ-7-8 / dated February 14, 2017 have been used. Summing up, it should be emphasized that in the coming year, the policyholders will be able to return the overpaid amount of contributions in the following ways:

1. Through the Pension Fund of the Russian Federation (for the period before 01.01.2017 in terms of CHI and GPT payments).
2. Through the IFTS (for the period from 01/01/2017 on payments of GPT, OMS, OSS in terms of VN and M).
3. Through the FSS (overpayment of OSS contributions (VN and M) for the past periods of 2016).
4. Through the FSS (overpayment of any period for injury fees).

Refunds are made on the basis of the application submitted by the policyholder. The obliged person will be able to return (offset) the excess amounts of obligatory contributions, taking into account the agreed norms, within 3 years (through the court). A month's deadline is set for submitting an application. The countdown starts from the day (date) of the overpayment (See also the article ⇒ Sizes of insurance premiums in 2018).

Is it possible to offset the overpayment of insurance premiums of 2018 in 2018

Thus, if an organization has both arrears and an overpayment of insurance premiums in 2018 for the periods that expired before January 1, 2018, then it first needs to pay off the arrears, and then apply to the fund to receive back the overpaid funds (letter from the Ministry of Finance of the Russian Federation dated 09.06.2017 No. 03-15-05 / 36284). As for the offset of the overpayment that arose in 2018, within the framework of the current legislation, it can only be offset against insurance contributions of strictly one type: overpaid pension benefits can only be offset against pension contributions and cannot be attributed to health insurance, etc. Form 23 FSS Download Form 24 FSS Download Dear readers, if you see an error or typo, help us fix it! To do this, select the error and press the "Ctrl" and "Enter" keys simultaneously.

The overpayment for 2017 obliges you to submit an application to the INFS. If it arises from health insurance, it can be used towards pension payments. But health insurance cannot pay social security tax because the authorities responsible for these types of taxes are different.

Overpayment can be offset only in the following ways:

1. If it is for pension insurance, then payments can be returned on account of this particular insurance or on account of fines.
2. Per medical insurance payment goes only to the same government agency or on account of fines for this insurance.
3. The overpayment to the social security account is credited only for social insurance.
4. That is, any of them can be counted not only against insurance, but also against a fine or penalty.

After a positive decision on the return of contributions, the receipt of funds will be issued within the next month.
Prior to this, there are no grounds for returning the overpayment, according to the Ministry of Finance. The legal basis for the guidance is Federal Law No. 243, Article 4, Part 2, as well as Federal Law No. 250, Art. 21. In accordance with Federal Law No. 250, in case of violation of the deadlines for the return of overpaid (collected) amounts for compulsory fees for the past periods until 01.01.2017, which were introduced by Federal Law No. 212, the policyholder is not paid interest.
This letter is endorsed by the Deputy Minister of Finance of the Russian Federation I. V. Trunin. Example 1. Refund of the excess amount of GPT fees paid by the SP using the wrong SP code NL Veremeev must pay the fixed GPT fees for 2016 and pay off the penalty on them.
When calculating, the individual entrepreneur in the payment document incorrectly indicated the BCC to pay fines instead of the code for paying fixed contributions. As a result, all the money was transferred according to the indicated code against penalties.
This right of the policyholder also applies to excess amounts that the FTS erroneously collected. The legal basis for the procedure for the return (offset) of overpayments for obligatory contributions is determined by the Tax Code of the Russian Federation, Art. 78 and 79. The procedure for the return of overpaid insurance payments Restrictions on the return of insurance overpayments Documentation format for the Federal Tax Service and the policyholders (upon the return of overpayments) Overpaid amounts are returned only after the debts on fines and penalties have been settled. , for example: the overpayment of insurance payments by the compulsory medical insurance will be credited against the arrears only for medical compulsory contributions. justification - Tax Code of the Russian Federation, Article 78, p.

This follows from Part 1 of Article 21 of the Federal Law of 03.07.2016 No. 250-FZ "On Amendments to Certain Legislative Acts of the Russian Federation ...". In this case, the decision on the return made by the funds of Russia, the next day after its adoption, must be sent to the appropriate tax authority for the actual implementation of the return to the payer of the corresponding amounts of overpaid insurance contributions, penalties and fines (letter of the Ministry of Finance of the Russian Federation dated 09.06.2017 No. 03-15 -05/36284). It is allowed to issue a letter for refund of overpayment of insurance premiums in free form.

You can request a sample directly from your local foundation. Samples of applications to the FSS can be downloaded at the end of the article. The decision to return overpaid deductions, penalties and fines for accounting (settlement) periods formed after 01/01/2017 is taken by the tax authority (Art.

Since 2017, only the tax service has been administering insurance premiums (with the exception of “injury” contributions). Nevertheless, decisions on recalculations and refunds of overpaid (collected) contributions, penalties and fines for the periods up to 2017 are made by the FSS of the Russian Federation and the Pension Fund of the Russian Federation. Consider the procedure for refunding the overpayment on the "old" contributions to social and pension insurance. Moreover, the Pension Fund of the Russian Federation recently recommended new forms of applications for refunding the overpayment that arose before 2017.

Procedure for refunding overpayment of contributions

The amount of overpaid insurance premiums, penalties and fines is subject to offset according to the corresponding budget, to which this amount was credited, against upcoming payments of contributions, arrears of fines and fines, or refund to the payer of contributions (clauses 1.1 and 14 of article 78 of the Tax Code of the Russian Federation) ... For the offset and refund of the overpayment follows. But these rules only apply to contributions from 2017.

The overpayment of contributions that arose before 2017 can only be returned (part 1 of article 21 of the Federal Law of 03.07.2016 No. 250-FZ "On Amendments to Certain Legislative Acts of the Russian Federation and Recognition of Certain Legislative Acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of the Federal Law "On Amendments to Parts One and Two Of the Tax Code The Russian Federation in connection with the transfer of powers to the tax authorities to administer insurance contributions for compulsory pension, social and medical insurance ", hereinafter - Law No. 250-FZ).

For a refund of the overpayment, you should apply (letters of the Ministry of Finance of Russia dated 09.06.2017 No. 03-15-05 / 36284, dated 04.04.2017 No. 03-15-05 / 19760 and No. 03-15-05 / 19746, dated 06.03.2017 No. 03 -15-05 / 12706):

• on contributions to compulsory insurance in case of temporary disability and in connection with motherhood - in the FSS of the Russian Federation;
• for contributions to compulsory pension insurance and compulsory health insurance - in the Pension Fund of the Russian Federation.

An application for a refund of an overpayment can be submitted within three years from the date of payment of the specified amount. This follows from Art. 20 of Law No. 250-FZ and h. 13 of Art. 26 of the Federal Law of 24.07.2009 No. 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, Federal fund compulsory health insurance ".

Note

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During the transfer of powers to administer insurance premiums from the tax inspectorate funds, the technical transfer of information from the Pension Fund of the Russian Federation and the FSS of the Russian Federation about the existing debt and the measures taken to collect it took considerable time. As a result, for a number of submitted materials, the deadlines for the undisputed collection of insurance premiums have been missed. In this regard, the Federal Tax Service of the Russian Federation, in a letter dated April 10, 2017 No. SA-4-7 / 6772 @, indicated to the tax authorities, in case of missing the deadline for undisputed collection, the need to file applications for the collection of insurance premiums in court.

Please note that the decision on the return of the surplus amounts is made only if the payer has no debt until 2017 (part 3 of article 21 of Law No. 250-FZ, letter of the Ministry of Finance of Russia dated 01.03.2017 No. 03-02-07 / 2/11564) ...

The decision to return the amounts of overpaid (collected) insurance premiums, penalties and fines is made within 10 working days from the date of receipt of the relevant application (part 1 of article 21 of Law No. 250-FZ). If the insured submits a revised calculation - within 10 working days from the date of completion office check of the specified calculation (part 2 of article 21 of Law No. 250-FZ, clause 5.3 of the letter of the Federal Tax Service of Russia No. BS-4-11 / 1304 @, PFR No. NP-30-26 / 947, FSS RF No. 02-11-10 / 06-308-P of 01/26/2017).

Note

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Adjusted calculations of insurance premiums for the periods up to 2017 are submitted to the Pension Fund and the FSS of the Russian Federation in accordance with the procedure in force until the specified date (Article 23 of Law No. 250-FZ, letter of the Federal Tax Service of Russia No. BS-4-11 / 7552 @ dated 20.04.2017 ).

The Fund makes a decision on the return without taking into account the amounts of insurance premiums received after January 1, 2017, since these amounts are subject to cameral and on-site inspectionsconducted by tax authorities (letter from the Pension Fund of Russia dated 26.04.2017 No. NP-30-26 / 5935).

Note

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The legislation does not provide for the offset of the amounts of overpaid insurance premiums (penalties and fines) until 2017 against the payment of arrears on contributions accrued in 2017. And vice versa: it will not be possible to offset the overpayment of contributions (penalties and fines), formed in 2017, against the repayment of arrears for the periods up to 2017 (letters of the Federal Tax Service of Russia No. GD-4-8 / 6690 dated April 10, 2017 and the Ministry of Finance of Russia dated 01.03.2017 No. 03-02-07 / 2/11564).

The next day after the decision on the return is made, the fund sends it to the appropriate tax authority (part 4 of article 21 of Law No. 250-FZ). Tax authorities actually return the overpayment to the payer (letter of the Ministry of Finance of Russia dated May 24, 2017 No. 03-15-06 / 31934).

Please note: the legislation does not provide for the payment of interest to payers of insurance premiums for violation the deadline refund of amounts of overpaid (collected) contributions, penalties and fines for the periods up to 2017 (letter of the Ministry of Finance of Russia dated 01.03.2017 No. 03-02-07 / 2/11564).

Application for return to the FIU

Refunds of overpayment of insurance premiums for compulsory pension insurance and compulsory health insurance for the periods up to 2017 are carried out by the FIU.

The recommended application form (see a sample of how to fill it out in Example 1) for the refund of contributions is given in the information of the Pension Fund of the Russian Federation "On the refund of the amounts of overpaid (collected) insurance premiums for the periods that expired before January 1, 2017". Note that to return the overpayment on additional contributions (penalties and fines) paid by organizations using the labor of flight crew members of civil aviation and the coal industry, the Pension Fund recommended a different application form.

Application for return to the FSS of the Russian Federation

Refunds of the amounts of overpaid and collected contributions for compulsory insurance in case of temporary disability and in connection with maternity for the periods up to 2017 are carried out by the FSS of the Russian Federation.

An application for a refund of contributions is drawn up according to the form 23-FSS of the Russian Federation (see the sample of filling in Example 2), approved by order of the FSS of the Russian Federation of February 17, 2015 No. 49 "On approval of the forms of documents used when offsetting or refunding amounts of overpaid (collected) insurance contributions, penalties and fines to the Social Insurance Fund of the Russian Federation ”(hereinafter - Order No. 49).

Example 1

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Please note that this form does not apply when offsetting or refunding contributions, penalties, fines for compulsory social insurance against industrial accidents and occupational diseases (clause 3 of Order No. 49). In this case, you must use the form 23-FSS of the Russian Federation, approved by order of the FSS of the Russian Federation dated November 17, 2016 No. 457 "On approval of the forms of documents used when offsetting or refunding the amounts of overpaid (collected) insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, penalties and fines to the Social Insurance Fund of the Russian Federation ”.

Of course, if there is a surplus, you should not hesitate and set off or return them as soon as possible, but situations are different, and if last year it could be done according to the previously existing legislative norms, everything changed with the onset of the new year. What exactly has changed and how much, we will analyze in more detail.

From January 1, 2017, the policyholders, as before, will be entitled to a refund of overpaid money on insurance premiums, however, the refund of overpayments will now be handled by FTS RF, not the pension fund and Social Insurance. In general, the procedure for refunding funds in case of overpayment of contributions is similar to that which applies to taxes, with one important condition enshrined in the new clause 6.1 of Article 78 of the Tax Code of the Russian Federation:

If the surplus on contributions to the Pension Fund was reflected in the personalized reporting information, and they were distributed to personal accounts, then the Tax Office will not have the opportunity to return such overpayments.

Moreover, from the new year, the overpayment for previous periods can only be returned, but not offset, as was previously allowed. Such requirements are set by Article 21 of the Federal Law dated 03.07.16 No. 250-FZ.

To request a refund of excess insurance premiums from the funds, you need to submit an application for a refund to the responsible fund. The Pension Fund or the FSS of the Russian Federation within 10 days, excluding weekends from the date of receipt of the application, will make a decision After that, he will redirect it to the Federal Tax Service of the Russian Federation, the employees of the Tax Service will already return the surplus, with a positive decision. At the moment, legislators have not released any new application forms for refunding overpayments of contributions, so the existing ones should be applied. Decisions on the offset of overpayments on insurance premiums, starting from 2017, are made by the tax authorities, which means that an application in the coming year should be submitted to the Federal Tax Service of the Russian Federation in the form applicable for the return or offset of excess taxes, fines and penalties (Article 78 of the Tax Code of the Russian Federation ).

Please note that if a mistake was made in payment orders when paying insurance premiums last year, it is no longer possible to submit additional information to the funds from the new 2017.You will have to make a refund according to the above scheme, through the tax authorities and, if necessary, transfer the funds again. Moreover, if, due to an error in the payment document, penalties are generated, the Tax Service will not be entitled to reset them.

Injury Contributions

Since contributions "for injuries", as before, are under the jurisdiction of the FSS of the Russian Federation, then Social Insurance will deal with their return, in connection with which a new article 26.12 appeared in the Federal Law of July 24, 1998 No. 125-FZ. It outlines the procedure for offsetting or returning surpluses.

By law, the fund has 10 working days to notify the policyholder in writing or in electronic format about the overpayment, of course, you can submit your own application earlier than this period.

The surplus is returned to the policyholder within a month from the moment of its notification by the fund or self-filing of an application. If the repayment period has exceeded one month, Social Insurance will have to pay, in addition to the refund of the funds themselves, interest at the refinancing rate of the Central Bank of 1/300.

It is no longer possible to take into account the overpayment between different types of contributions.

Until 2017, there was a procedure under which it was possible to set off an overpayment between different insurance premiums. Starting from the new year, it will not be possible to do this, that is, the overpayment will be credited only for the type of contribution, its penalties and fines, according to which, in fact, it was formed, such requirements are presented by paragraph 1.1 of Article 78 of the Tax Code of the Russian Federation.

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Explain what is the procedure for offsetting and refunding the amount of overpayment of insurance premiums to the FSS?

Clause 1 of Art. 26 of Federal Law No. 212-FZ, it is established that the amount of overpaid insurance premiums is subject to:

• offset against forthcoming payments of the payer of insurance premiums on insurance premiums;
• offset against the repayment of debt on fines and fines for offenses provided for by this law;
• return of insurance premiums to the payer in the manner prescribed by this article.

If an excess amount is found on the payer's personal account, the FSS employee proposes to reconcile the data, which is drawn up by a joint reconciliation act in the form of 21-FSS RF (Appendix 1 to Order number 49 ).

If the overpayment is confirmed by the results of the reconciliation, the institution submits an appropriate application to the FSS:

• on offsetting the amount in accordance with Form 22-FSS RF (Appendix 2 to Order number 49). In this case, the payer determines which payments are offset against;
• on the return of the amount in the form of 24-FSS RF (Appendix 2 to Order number 49) indicating your payment details.

An application for offset or refund of the amount of overpaid insurance premiums can be submitted within three years from the date of payment of the specified amount in force h. 13 art. 26Federal Law No. 212-FZ.

In the act of joint reconciliation and statements of the payer, information on the types of social insurance controlled by the FSS ( federal laws № 255-ФЗ , 125-FZ ) are reflected simultaneously.

Recall that from 01.01.2015, at the request of the payer of insurance premiums, the overpaid amounts of insurance premiums for one type of insurance may be offset against forthcoming payments, payments for repayment of arrears on insurance premiums and arrears of fines and fines for another type of insurance mentioned ( clause 21 of Art. 26 Federal Law No. 212-FZ). The admissibility of such offset in relation to the amounts of overpayment between payments controlled by the FSS is explained by the Ministry of Labor in Letter dated 24.09.2014 No. 17-3 / B-451.

The overpayment is refunded only on the basis of the payer's application and after the payment of all debts he owes to the FSS, including penalties and fines according to clause 12 of Art. 26 Federal Law No. 212-FZ... Consequently, the amount remaining after the offset will be credited to the institution's personal account.

The amount of excessively collected insurance premiums shall be refunded to the payer in the manner prescribed art. 27 Federal Law No. 212-FZ.

An application for the refund of the amount of overly collected insurance premiums can be submitted by the payer of insurance premiums in writing or in the form of an electronic document within one month from the day when it became known about the fact of excessive collection of insurance premiums from him, or from the date of entry into force of the court decision. If the refund of the amount of overpaid insurance premiums is made in violation of the established deadline, the FSS charges interest on the amount of overpaid insurance premiums for each calendar day of violation of the refund period. Interest rate is assumed to be equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation, in effect on the days of violation of the repayment period ( h. 17 art. 26 Federal Law No. 212-FZ).

These rules also apply to the offset or refund of overpaid penalties and fines by virtue of p. 24, art. 26 Federal Law No. 212-FZ.

In the event that, as a result of the reconciliation, the overpayment is not confirmed, the institution should submit an updated calculation with correct information on the accrued and paid insurance premiums.

Question

How are operations for the return and offset of the amounts of overpayment of insurance premiums controlled by the FSS reflected in the accounting records of state (municipal) institutions?

In the accounting of institutions, operations for the return of overpayment of insurance premiums to the personal account are reflected in accordance with the provisions p. 104Instructions No. 162n , p. 132Instructions No. 174n , p. 160 of Instruction No. 183n .

The offset of payments under one type of social insurance will be reflected based on the provisions p. 18 of Instruction No. 157n correctional accounting record, issued by the "red storno" method.

The offset of the amount of overpayment for one type of insurance against payments for another type of insurance is reflected in a corrective accounting entry drawn up using the “red storno” method and an additional accounting entry.

In the accounting of state and municipal institutions, transactions on offset and refund of overpayment of insurance premiums are drawn up on the basis of a certificate (form 0504833) and are reflected in accordance with the decision taken by the FSS as follows:

In a budgetary institution, according to the FSS reconciliation act, an overpayment of insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity in the amount of 14,000 rubles was revealed, which was formed at the expense of funds from income-generating activities. Based on the submitted application and the decision taken by the FSS body, specified amount was credited against the repayment of arrears on fines and penalties arising from the calculations for compulsory social insurance against industrial accidents and occupational diseases.

In the accounting of a budgetary institution, on the basis of the FSS decision, a certificate will be generated (f. 0504833) and the following entry will be made:

Order of the FSS of the Russian Federation of February 17, 2015 No. 49 "On approval of the forms of documents used when offsetting or refunding amounts of overpaid (collected) insurance contributions, penalties and fines to the Social Insurance Fund of the Russian Federation".

Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood."

Federal Law of 24.07.1998 No. 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."

Instructions for the use of the Chart of accounts for budgetary accounting, approved. By order of the Ministry of Finance of the Russian Federation dated 06.12.2010 No. 162n.

Instructions for using the Chart of Accounts accounting budgetary institutions, approved By order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

Instructions for the use of the Chart of accounts of accounting autonomous institutions, approved By order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Bodies local government, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.

How to return the surplus when paying insurance premiums from January 1, 2019, and is it possible to offset this overpayment towards future payments?

Attention! Especially for accountants, we have prepared reference books and documents that will help you to fill in the RSV correctly and submit it to the tax office in a timely manner:

You can also fill in the RSV online in the BuchSoft program. She will do it in 3 clicks, on the current form, taking into account all changes in the law. The program will fill in the calculation automatically. Before being sent to the tax office, the form will be tested by all verification programs of the Federal Tax Service. Try it for free:

Fill in PCB online

Due to the fact that the authority to manage insurance premiums was transferred from extrabudgetary funds Many accountants have a question with the Tax Service - how to return the surplus when paying insurance premiums from January 1, 2019 and is it possible to offset this overpayment against future payments? Of course, if there is a surplus, you should not hesitate and set off or return them as quickly as possible, but situations are different. Let's talk about this in more detail.

Cannot be credited, returned

From January 1, 2019, insurers, as before, have the right to a refund of overpaid insurance premiums. The refund of overpayments is handled by the Federal Tax Service of the Russian Federation, and not by the pension fund and Social Insurance. In general, the procedure for refunding funds in case of overpayment of contributions is similar to that which applies to taxes, with one important condition enshrined in clause 6.1 of Article 78 of the Tax Code of the Russian Federation. If the surplus on contributions to the Pension Fund was reflected in personalized reporting information, and pensioners distributed them to personal accounts, then the Tax Service will not be able to return such overpayments.

Decisions on the offset of overpayments on insurance premiums are made by the tax authorities, which means that the application should be submitted to the Federal Tax Service of the Russian Federation in the form applicable for the return or offset of surpluses in taxes, fines and penalties (Article 78 of the Tax Code of the Russian Federation).

Please note that if a mistake was made in payment orders when paying insurance premiums, you do not need to submit additional information to the funds. You will have to make a refund according to the above scheme, through the tax authorities and, if necessary, transfer the funds again.

What about Injury Contributions?

Since contributions "for injuries", as before, are under the jurisdiction of the FSS of the Russian Federation, then Social Insurance will deal with their return, in connection with which Article 26.12 is used in the Federal Law of 24.07.1998 No. 125-FZ. It outlines the procedure for offsetting or refunding surplus.

By law, the fund has 10 working days to notify the policyholder in writing or electronically about the overpayment, of course, you can submit your own application earlier than this deadline.

Please note that by order of the FSS of the Russian Federation of November 17, 2016 No. 457, the application form for the return and offset of insurance premiums "for injuries" (Appendix 2) - Form 22 - FSS of the Russian Federation was approved.

If there are any doubts about the fact of overpayment, a cross-check is carried out on insurance premiums for injuries and an act is drawn up in the form of 21-FSS of the Russian Federation.

The surplus is returned to the policyholder within a month from the moment of its notification by the fund or self-filing of an application. If the repayment period has exceeded one month, Social Insurance will have to pay, in addition to the refund of the funds themselves, interest at the refinancing rate of the Central Bank of 1/300.

Consider overpayment between different types of contributions

Previously, there was a procedure under which it was possible to set off an overpayment between different insurance premiums. Starting from 2017, this cannot be done, that is, the overpayment will be offset only for the type of contribution, its penalties and fines, according to which, in fact, it was formed, such requirements are presented by paragraph 1.1 of Article 78 of the Tax Code of the Russian Federation. This rule also applies in 2019.