Scheduled check of the FSS. FSS check: what an accountant should know? (Danilova V.). General documents

In order to carry out control processes and drawing up reports, the social insurance fund plans two types of inspections - in-house and on-site. Traditionally, the accounting department of the policyholder is concerned with the question of what the FSS checks during on-site inspection. But at the same time, the personnel department needs to prepare for the visit of the fund representatives.

Purpose of the inspection

The main task of the audit commission is to establish the authenticity of the documentation that is the basis for the payment of benefits to insured persons. At the same time, the problems of accrual of social compensations to insured employees by the accounting department, as well as the procedure and timely payment of them, are also considered.

Another function of the inspectors from the FSS is to control the correctness of the documentation for receiving payments. In this case, both documents submitted by the insured and those submitted to the accounting department by the insured employees are considered.

In addition, there are two more areas of the commission's activities:

• The FSS checks the regularity of making insurance payments by the organization acting as the insured;
• Settlement of disputes and legal relations between the policyholder and the insurer, as well as between the insured person and the policyholder.

During the audit, the auditors of the fund have the right and are obliged to check some of the process of distribution of funds. In particular, their competence includes:

• Checking the procedure for distributing the funds allocated by the fund for all episodes of calculating payments and benefits;
• Monitoring everyone insured event separately for payments to each of the insured persons.

Departure of the FSS auditors is carried out regularly - once a quarter. To implement the check, a plan is drawn up and the policyholder is notified.
At the same time, the frequency of inspections can be changed. In practice, there is an unscheduled visit of auditors. What does the FSS check during an on-site check in such cases, and what are the reasons for such a procedure?

The Audit Commission has the right to conduct unscheduled monitoring of the financial actions of the policyholder in cases where there is a possibility that the company or organization has committed inappropriate. As a result of such actions, the interests of the insured employees of the policyholder suffer. An extraordinary check can be carried out at the initiative of the fund itself or at the request of the insured person or a group of persons.

Another reason for an unscheduled visit of the Auditing Inspectorate is the fact that especially large amounts were transferred from the fund to cover social insurance payments.

The decision to implement an audit outside the schedule is also made if incorrect information was found during the period of office check.

In accordance with the standards, changes are also allowed in the planned schedules. The management of the regional social security fund is empowered to make such changes to the inspection plan.

The verification procedure applies to certain periods. Traditionally, the monitoring of documentation and actions of the policyholder is carried out for the period preceding the current one. That is, when examining the documentation for the year, they concern the period previous year... In some cases, when violations are detected, the period can be increased to two or more years.

The object of attention of auditors is traditionally the actions of the policyholder and the correct execution of documentation. In this case, the commission has the right to assess the legality of the actions of the audited entity.

With regard to documentation, close attention is paid to the following factors:

• Correctness of filling out the forms;
• Correspondence of the name of the insured recorded in the sick-list to its real name;
• Availability of corrections and their confirmations;
• Accuracy of prints of seals and stamps;
• Compliance of signatures;
• Compliance with the position held by the insured person.

In addition, the names of medical institutions must be clearly indicated in certificates and sick leave certificates - the inspection commission also clearly monitors compliance with this requirement.

As part of an in-house audit, employees of the territorial branch of the fund control only the period for which the organization compiled and submitted calculations in the form-4 FSS (part 1 of article 34 of the Law of July 24, 2009 No. 212-FZ). For example, the calculation according to Form-4 FSS for nine months of 2015 is presented. This means that as part of an in-house audit of this report, the fund can check whether the contributions have been correctly calculated only for these nine months. Although during the audit, fund employees may use information for other reporting periods.

But as part of an on-site inspection, fund employees can check a period within three calendar years. Those that precede the year in which such an inspection was appointed (part 9 of article 35 of the Law of July 24, 2009 No. 212-FZ). And by the way, the specific periods of the on-site inspection should be indicated in decision to hold it (clause 3 of part 4 of article 35 of the Law of July 24, 2009 No. 212-FZ).

General procedure for a desk audit

Cameral inspection will begin from the day when the policyholder filed with the FSS of Russiacalculation in the form-4 FSS ... Such a check can last three months from this date (part 2 of article 34 of the Law of July 24, 2009 No. 212-FZ).

When conducting an audit, the fund employees are guided by Article 34 of the Law of July 24, 2009 No. 212-FZ.

Cameral inspection is carried out on the territory of the FSS branch. Therefore, in addition to the calculation itself, when checking the fund employees can only use the documents they already have, for example:

• calculations of insurance premiums that were presented earlier;

• documents that the policyholder submitted along with the initial calculations - we are talking about a desk check of the updated calculation;

• extracts from registers of accounting or tax accounting.

Fund employees have the right to request additional documents only if they have identified any errors or contradictions in the submitted reports. In this case, they may require the organization to correct these nonconformities. And also has the right to request written or oral explanations.

The inspectors must inform the payer about the errors (inconsistencies) found. Simultaneously they will send demand make corrections to the calculation. This requirement must be met within five working days. Count the deadline from the day following the day when the organization received the request: by TCS or in person. If the demand came by mail, then it is considered received on the sixth day from the date of dispatch, which is indicated in the stamp. Such rules are established in parts 3-4 of Article 34 of the Law of July 24, 2009 No. 212-FZ.

In addition, during an in-house audit, employees of the FSS of Russia can call the payer of contributions to the territorial office of the fund to give oral explanations (clause 3, part 1 of article 29 of the Law of July 24, 2009 No. 212-FZ). The call is made in writing notification.

Situation: is it possible not to comply with the requirement of the FSS of Russia to submit written explanations, if this document does not indicate specific errors and (or) contradictions identified during the in-house audit?

Yes, you can.

The FSS of Russia may require written explanations from an organization only if there are errors and contradictions in the reporting. In this case, the auditors are obliged to inform the organization about specific identified inaccuracies and at the same time may require written explanations to them. This is stated in part 3 of article 34 of the Law of July 24, 2009 No. 212-FZ.

When there are no mistakes and contradictions, the fund employees have no reason to demand an explanation from the policyholder. And if they nevertheless requested such without pointing out specific errors and (or) contradictions, then such a requirement may not be fulfilled. It is considered illegal.

Advice: It is still worth answering the fund's illegal demand. Write that the employees of the FSS of Russia can demand an explanation only if there are errors and contradictions in the calculation (part 3 of article 34 of the Law of July 24, 2009 No. 212-FZ). And since the received request for errors says nothing, the request looks unfounded and the organization cannot fulfill it.

General procedure for on-site inspection

On-site inspections are carried out by employees of the FSS of Russia in accordance with Article 35 of the Law of July 24, 2009 No. 212-FZ.

This monitoring event usually takes place on the territory of the contributor (i.e. the employing organization). But there is an exception. If the insured does not have the opportunity to provide a room for inspection, then it will be carried out at the territorial department of the FSS of Russia. This is stated in part 1 of Article 35 of the Law of July 24, 2009 No. 212-FZ.

Onsite check begins with the fact that the fund employees hand over to the insureddecision to check ... The decision specifies the composition of the auditors and the audited period, which should not exceed three years (paragraphs 4-9 of article 35 of the Law of July 24, 2009 No. 212-FZ). Make sure the reviewers have such a solution. And along with it, check the service certificates. If they do not have such documents, then you have the right not to let them enter the territory of the organization with a check.

You must familiarize yourself with the submitted decision and put your signature. After that, the employee of the FSS of Russia will hand over filing requirement ... By the way, if the check is carried out , then each fund should have its own requirement. And these requirements will have to be fulfilled separately, independently of one another. That is, the documents will need to be prepared in duplicate.

The on-site inspection ends on the day when the fund employees made help about its implementation. In total, an on-site inspection cannot last longer than two months (parts 11, 14, article 35 of the Law of July 24, 2009 No. 212-FZ).

In some cases, the verification period can be extended up to four months, and in exceptional cases - up to six months (part 11 of article 35 of the Law of July 24, 2009 No. 212-FZ).

The grounds for extending the on-site inspection to four and (or) six months may be:

• obtaining information during the audit that indicates the presence in the organization of violations of the legislation on insurance premiums and requires additional verification;

• force majeure circumstances in the territory where the check is carried out;

• the presence in the structure of the audited organization of four or more separate divisions;

• non-submission (untimely submission) by the organization of the documents necessary for the on-site inspection.

To extend the term of the on-site inspection, the branch of the FSS of Russia must send a reasoned request to the higher authority of the fund. On the basis of this request, the head (his deputy) of the higher authority will decide to extend the on-site inspection or refuse such an extension.

This procedure is provided for in part 11.2 of Article 35 of the Law of July 24, 2009 No. 212-FZ.

Types of on-site inspections

On-site inspections are of two types: scheduled and unscheduled.

Territorial offices of the FSS of Russia can carry out scheduled field inspections only in conjunction with the territorial offices of the PFR. The schedule of such inspections for each reporting period can be found on the website of your regional office of the FSS. Please note that this schedule is subject to change.

During scheduled on-site inspections, employees of the territorial office check whether the policyholders have correctly charged and paid:

• contributions to compulsory social insurance;

• benefits for temporary disability and maternity benefits;

• contributions for insurance against industrial accidents and occupational diseases. And also whether the funds allocated from the FSS were spent “on injuries”.

For each of these areas, inspectors issue a separate act.

Unscheduled field checks are carried out only in certain cases:

• the organization is at the stage of liquidation or reorganization;

• the policyholder applied for the allocation of funds;

• the employee complained about the incorrect calculation of the benefit (part 3 of article 4.7 of the Law of December 29, 2006 No. 255-FZ).

Similar explanations are contained in the letter of the Ministry of Health and Social Development of Russia dated February 22, 2011 No. 19-5 / 10 / 2-1748.

By the way, in addition to fund employees, tax inspectors can also take part in joint inspections. They are attracted to check the validity of the application of reduced insurance rates, if the organization:

• carries out activities in the field of information technology ;

• rendersengineering services .

This procedure is established by paragraph 2 of part 5 of Article 33 of the Law of July 24, 2009 No. 212-FZ.

What documents can the FSS of Russia require during an on-site check

The FSS of Russia may require from the payer of insurance premiums copies of documents that:

• are the basis for calculating and paying insurance premiums;

• confirm the correctness of the calculation and payment of insurance premiums.

This is stated in clause 1 of part 1 of article 29 of the Law of July 24, 2009 No. 212-FZ.

For example, fund employees may request copies of:

• payroll;

• sick leave;

• contracts of a civil nature;

• documents required for registration of benefits;

• time sheets;

• work books;

• documents on investigation of accidents at work and occupational diseases;

• materials for a special assessment of working conditions (certification of workplaces), etc.

Situation: can the FSS of Russia during the audit recognize a civil contract as null and void?

Yes maybe.

In the course of their inspections, representatives of the FSS of Russia analyze the grounds on which certain payments were made in favor of employees. At the same time, they especially carefully check the content of civil law contracts. After all, payments under such contracts are not subject to compulsory social insurance contributions (clause 2, part 3, article 9 of the Law of July 24, 2009 No. 212-FZ). Some organizations "save" on this part of insurance premiums and conclude contracts with staff members. Although the list of jobs in them overlaps with those that relate to the main labor duties of these employees.

Besides, appeal a decision of a foundation it is possible not only in court, but also in the higher branch of the foundation.

This follows from article 29 of the Law of July 24, 2009 No. 212-FZ, paragraphs 1, 3 of article 166, article 170 of the Civil Code of the Russian Federation, part 4 of article 11 Labor Code RF.

Example of invalidating a contract with a staff member

A.S. Kondratyev has been working in the Alpha organization as a labor contract manager since 2013. His responsibilities include the sale and installation of air conditioners. There is a norm: at least 50 air conditioners per month. Kondratyev's salary - 15,000 rubles.

In January 2014, Alpha entered into an additional civil contract with him. According to the contract, Kondratyev is obliged to perform work on the sale and installation of air conditioners in excess of the plan. Remuneration for labor under a civil law contract is 10 percent of the salary from each order in excess of the norm.

Under a civil law contract, Kondratyev was paid:

• RUB 87,200 in 2014;
• RUB 124 800 in 2015.

In 2016, the territorial branch of the FSS of Russia conducted an on-site inspection of Alpha for 2014 and 2015. Employees of the territorial branch of the foundation came to the conclusion that the relationship between the organization and Kondratyev under a civil law contract has signs of labor (Articles 15-16, 56-59 of the Labor Code of the Russian Federation):

- an employee under a civil law contract performs the same work that is included in his duties under an employment contract;

- he obeys the Labor Regulations.

In this regard, the inspectors retrained the civil law contract with Kondratyev in labor and added insurance premiums.

From the amounts accrued to Kondratyev under a sham civil law contract for 2014 and 2015, the organization had to pay to the FSS of Russia:

• insurance premiums in the amount of 6148 rubles. ((RUB 87,200 + RUB 124,800) × 2.9%);
• fine RUB 1260 (6148 rubles. × 20%) under article 47 of the Law of July 24, 2009 No. 212-FZ.

Situation: can the FSS of Russia, during the check, seize documents?

No, he can not.

The list of control measures that can be carried out by officials of the FSS of Russia during an on-site inspection is established in Articles 36-37 of the Law of July 24, 2009 No. 212-FZ. Among them:

• access to the territory of the payer;

• requesting documents during the inspection.

The law does not give foundation employees the right to seize documents. Therefore, even if they have reason to believe that the documents will be destroyed, hidden or changed, the fund employees cannot hold such an event (unlike tax inspectors).

How to submit documents at the request of the FSS of Russia

You can submit documents both on paper and in in electronic format... Paper copies must be certified. To do this, they need to make the inscription "True", indicate the position of the person who certified the copy, his personal signature and decryption of the signature (initials and surname), put the date of certification and the seal of the organization. This procedure is provided for by paragraph 3.26 of GOST R 6.30-2003, approved by the resolution of the State Standard of Russia dated March 3, 2003 No. 65-st.

Each copy of the document must be certified. You cannot certify binder sets containing multiple copies of documents.

The documents that were requested during the audit must be submitted within 10 working days from the date of delivery of the corresponding request (clause 4 of part 2 of article 28, part 5 of article 37 of the Law of July 24, 2009 No. 212-FZ) ...

Attention: if the documents are not submitted at the request of the inspectors within 10 working days, then the organization or entrepreneur will be fined 200 rubles. for each unsubmitted document (Art. 48 of the Law of July 24, 2009 No. 212-FZ). And the responsible employee of the organization, in particular its head, faces a monetary punishment in the amount of 300 to 500 rubles. (part 3 of article 15.33 of the Administrative Code of the Russian Federation).

Formalization of inspection results

The results of the desk and field audits are processed by the Foundation employees in different ways.

If, following the results of a desk audit, the employees of the FSS of Russia did not find an error, then they do not draw up an act of verification and do not report such results to the payer. If there are violations, then the inspectors make office audit act within 10 working days from the date of its completion.

For on-site inspection otherwise. On her last day, the inspectors makehelp about the check. Further, within two months from this date, employees of the FSS of Russia draw up field inspection report .

The forms of inspection reports and the requirements for their content are established by orderFSS RF dated 11.01.2016 N 2 ... For the timing and methods of delivery of the inspection report, see. How are the results of audits of extra-budgetary funds formalized? .

Disagree with the inspection report or its individual parts? Then, within 15 working days from the date of receipt of the act, you can submit your written objections to the territorial office of the foundation (part 5 of article 38 of the Law of July 24, 2009 No. 212-FZ).

The head or deputy head of the territorial division of the fund is obliged to inform the payer of contributions about the time and place of consideration of the inspection materials. He is obliged to do this, even if there is no objection. This conclusion follows from part 5 of Article 38 of the Law of July 24, 2009 No. 212-FZ.

Based on the results of consideration of the inspection materials, the head or deputy of the territorial branch of the FSS of Russia makes one of two possible decisions:

• on bringing to responsibility for committing an offense ;

• on refusal to prosecute for an offense .

The decision must be made within 10 working days after the expiration of the time allotted for filing objections to the act.

This procedure follows from parts 1 and 8 of Article 39 of the Law of July 24, 2009 No. 212-FZ.

The decision of the territorial branch of the foundation can be appealed against in the regional branch or in court. Moreover, this can be done both simultaneously and sequentially (part 2 of article 54 of the Law of July 24, 2009 No. 212-FZ).

A.A. Sutyagin, tax consultant

Field inspection procedure of the FSS of Russia

The Social Insurance Fund has the right to check the activities of any employer. We will talk about the rights of auditors from the FSS of Russia and the scope of verification activities in the article.

In order to prepare for the visit of specialists from the FSS of Russia, we advise the accountants to familiarize themselves with the Methodological Instructions for Conducting Field Inspections of Policyholders, approved by Resolution of the FSS of Russia dated 07.04.2008 No. 81 (hereinafter referred to as Methodical Instructions).

This document is intended for employees of the foundation. However, the information contained in it can be useful to an accountant.

Section I of the Methodological Guidelines is devoted to the procedure for assigning field inspections, drawing up an act and taking measures based on the results of inspections.

Conditions for appointment and inspection

The inspections of the policyholders are carried out by the FSS of Russia specialists according to the plan, which is drawn up on a quarterly basis. The main objectives of the control measure are as follows (clause 1 of the Methodological Guidelines):

Checking spending on compulsory social insurance;

Checking the calculation and payment of insurance contributions for compulsory social insurance of employees in case of temporary disability.

Simultaneously with checks on compulsory social insurance, checks on compulsory social insurance against industrial accidents and occupational diseases can also be carried out (clause 2 of the Methodological Guidelines).

Conditions for assigning a check

Cases when an accountant should expect an on-site inspection by the FSS of Russia are shown in Figure 1.

Inspection frequency

Clause 2 of the Methodological Instructions, approved by the decree of the FSS of Russia dated March 17, 2004 No. 24, instructed the fund's specialists to conduct documentary on-site inspections of policyholders at least once every three years. There is no such requirement in the current Guidelines. Now the visit of the controllers to the organization depends on the plan, which is formed taking into account the circumstances listed above.

Scheme 1. When an on-site inspection cannot be avoided

* An on-site inspection may be scheduled if, during an in-house inspection, the inspectors discovered a violation of the procedure for calculating and paying insurance premiums, spending funds from the FSS of Russia or errors in filling out the payroll (according to the 4-FSS RF form). This is stated in clauses 8 and 11 of the Methodological Guidelines for conducting desk audits, approved by Decree of the Government of the Russian Federation of May 21, 2008 No. 110.

Terms of inspection

The period for the inspection is determined by the head of the FSS of Russia department. At the same time, he takes into account (clause 2 of the Methodical Instructions):

The volume of documents to be checked;

The number of employees in the organization;

The location of the organization.

If the company does not have branches and representative offices, then it will be checked no more than one month. Inspection of each branch or representative office increases the audit period, but not more than by a month.

However, by the decision of the manager of the department of the FSS of Russia, the audit period may be extended for another month, and in exceptional cases - for two months (clause 7 of the Methodological Instructions). One of the possible reasons for increasing the verification period is indicated in paragraph 10 of the Methodological Instructions. So, if the company cannot submit the documents requested by the specialists of the FSS of Russia within the established ten-day period, the fund manager has the right to extend the deadline for submitting documents or refuse to extend it, about which a separate document is drawn up (Appendix 7 to the Methodological Instructions).

Reasons why the check may be suspended

In what cases the check can be suspended, the Methodological Guidelines do not specify. By analogy with Article 89 of the Tax Code, it can be assumed that the suspension of an audit is permissible, for example, if necessary:

Obtaining documents from other persons containing information about the insured;

Expertise;

Translation of documents into Russian.

Note that the period for which the audit can be suspended is also not provided in the Methodological Guidelines.

Note:the head of the department of the FSS of Russia has the right to suspend the inspection.

Checked periods

Employees of the fund can check the correctness of spending social insurance funds only for the last three calendar years of the economic activity of the organization (entrepreneur), which preceded the year of the decision to conduct an audit. So, if specialists of the Social Insurance Fund of the Russian Federation come to you with a check in this year, then the checked period will include 2005, 2006 and 2007 (clause 6 of the Methodological Guidelines).

If the reason for the on-site event was the recommendations based on the results of the in-house audit, the inspectors have the right to additionally check the completed reporting period of the current year: I quarter, six months or 9 months (clause 6 of the Methodological Guidelines).

The FSS of Russia can conduct repeated checks. In this case, the audit will cover a period not exceeding three calendar years preceding the year in which the decision was made to conduct the audit again (clause 8 of the Methodological Instructions). The same can be said for an unscheduled audit.

The reasons why the FSS of Russia may appoint a repeated (or unscheduled) inspection are shown in diagram 2 on p. 59.

Documents confirming social insurance expenses .

Carrying out an audit, the auditors have the right to require the policyholders to submit the necessary documents, receive explanations and verify the accounting and reporting data (clause 1 of the Methodological Instructions).

Inspectors of the FSS of Russia will be interested in the correctness of the appointment and payment of benefits and payment of vouchers financed by the fund (paragraphs 44, 93 and 109 of the Methodological Instructions).

Recall that an organization must keep documents related to expenses for compulsory social insurance for at least five years (clause 36 of the Methodological Instructions).

Scheme 2. Reasons for the repeated or unscheduled audit of the insured by the specialists of the FSS of Russia

* Forms of forms for decisions on the appointment of a re-examination are given, respectively, in Appendices 4 and 5 to the Methodological Instructions.

** If in the revised calculation sheet for the funds of the fund, the data will be indicated in a smaller (or larger) amount than in the previous statement.

During the inspection, inspectors may need additional documents. If the policyholder refuses to transfer them, the auditors will draw up the requirement in writing on a special form (its form is given in Appendix 6 to the Methodological Instructions). The organization will be given ten days to collect the documents specified in the requirement (clause 10 of the Methodological Instructions).

The insurers must notify the inspectors about the impossibility to submit documents on time by sending a letter to the fund department indicating the reasons and the date of transfer of such documents to the auditors.

As mentioned earlier, the head of the department of the FSS of Russia has the right to extend the deadline for submitting documents or refuse to do so. The form on which the corresponding decision is drawn up is contained in Appendix 7 to the Methodological Instructions. Note that the head of the department of the FSS of Russia is given two working days to make a decision after receiving the notification (clause 10 of the Methodological Instructions).

Field Inspection Procedure

The field inspection is preceded by a preparatory stage. It usually lasts no more than two days. During this time, the employees of the FSS of Russia collect and analyze information on the structure of expenses and appropriations allocated to the insured for health improvement and sanatorium treatment.

When analyzing the structure of expenses by inspectors of the FSS of Russia, the following are taken into account:

1) expenses for compulsory social insurance incurred by the policyholder in the audited period:

According to the payroll data from the Social Insurance Fund Russian Federation (Form 4-FSS RF3);

Reports on insurance contributions voluntarily paid to the Social Insurance Fund of the Russian Federation by certain categories of policyholders (Form 4a of the FSS RF);

2) the amounts allocated to the insured by the department (branch of the department) of the fund for the implementation (reimbursement) of expenses for compulsory social insurance.

The main stages of the on-site audit carried out by auditors from the FSS of Russia are presented in diagram 3 on p. 61. We will describe in more detail how the field checks on compulsory social insurance are carried out below.

Inspectors at the door

Employees of the FSS of Russia, who came with the check, must have with them a service certificate and a decision to conduct a control event signed by the head of the department (branch) of the fund (clause 5 of the Methodological Instructions). The decision must indicate the specific employees who are entitled to conduct the audit.

The auditors are obliged to familiarize with the decision of the head or representative of the organization, who has the appropriate authority, against signature. The form for the decision to conduct an audit is given in Appendix 1 to the Methodological Guidelines. See p. 62.

You have the right not to let the fund inspectors into the office who did not present the above documents or have an incorrectly executed decision with them.

Scheme 3. The main stages of an on-site inspection carried out by inspectors of the FSS of Russia

Registration of test results

On the last day of the inspection, the inspector is obliged to draw up and submit to the policyholder a certificate of the audit performed, indicating in it the subject of the audit and the timing of its conduct (clause 11 of the Methodological Instructions).

The reference form is given in Appendix 8 to the Methodological Guidelines. A sample is shown on p. 65.

The final document of the audit is an act. It can be drawn up either during the check, or no later than two months after the certificate is issued. But the term and procedure for delivering the act to the insured is not established by law.

The procedure for drawing up an act. How the act is drawn up is described in detail in paragraphs 12-19 of the Methodological Instructions. This document should have a continuous pagination, blots and erasures are not allowed in it, all revisions must be certified by the auditors with their signatures.

There are three parts to the structure of the act.

In the introductory part of the act, the data of the organization (name, TIN, KPP, PSRN, etc.), the period to be checked, the list of checked (and not submitted) documents, the method of checking (continuous, selective), etc., are indicated.

The descriptive part of the act must contain a statement of the identified and documented violations or an indication of the absence of such.

In the final part, they give:

Information on expenses not accepted for offset, and proposals to make corrections and clarifications in the payroll (according to the form 4-FSS RF) - for payers of the UST;

Amounts received from the fund and unreasonably spent, and proposals to amend the accounting records and transfer the indicated funds to the fund - for special regimes;

Amounts of expenses not accepted for offset against insurance contributions for compulsory social insurance of employees in case of temporary disability, and proposals to make corrections in accounting and clarifications in the payroll (according to Form 4a of the FSS RF) - for special regimes who pay contributions to the FSS of Russia voluntarily ...

The act of verification must be accompanied by:

A copy of the decision to conduct an inspection;

Documents with information and calculations on which the conclusions of the auditors are based (if the information and calculations are not given in the text of the act). Applications are signed by inspectors and the head of the audited organization;

Other documents confirming the facts of violations.

The form of the act is given in Appendix 9 of the Methodological Instructions.

The procedure for signing the act. The inspection report (in duplicate) is signed by the inspectors and the head of the organization ( individual entrepreneur). If the latter has objections or comments on the act, he must make a reservation about this before his signature (clause 20 of the Methodological Instructions).

If the head of the organization refuses to sign the act, the auditors will make a corresponding entry (“refused to sign”) on the last page of this document (clause 21 of the Methodological Instructions).

One copy of the act is handed over to the head of the company, and if he evades receiving it, the act is sent to the policyholder by registered mail. The document is considered delivered to the policyholder on the sixth day after the letter was sent (clause 22 of the Methodological Instructions).

From the date of receipt of the act, the policyholder is given 15 working days in order to submit written objections or explanations of the reasons for refusing to sign the act and documents (their certified copies) confirming the validity of the arguments (clauses 20 and 23 of the Methodological Instructions) to the office of the FSS of Russia.

Another ten days were given to the head of the department of the FSS of Russia to make a decision on bringing or not bringing the insured to responsibility. The corresponding decision must be formalized in a protocol (clause 24 of the Methodological Instructions). The protocol form is given in Appendix 11 to the Methodological Guidelines.

SUMMARY

The guidelines have made changes to some provisions of the previous document. Thus, the criteria for selecting companies, the duration of inspections, reasons for a re-audit, and the timing of various procedural measures have changed. The table on p. 67 we compared the old and new test rules.

Comparison table. What has changed in the procedure for conducting inspections of the FSS of Russia

* Within two working days from the date of receipt of the notification, the head of the FSS of Russia department makes a decision to extend the deadline for submitting documents or refuse to do so.

The document has been applied since July 9, 2008. From the same date, the Methodological Instructions approved by the Decree of the FSS of Russia dated 17.03.2004 No. 24 become invalid. - Note. ed.

For more information about the documents that will be required for verification, read the article "What employees of the FSS of Russia check" - Note. ed.

Accountants and managers of enterprises of various forms of ownership often have to deal with inspections by controlling authorities, including the FSS.

What should you pay special attention to when checking, how to properly prepare for it?

There are several reasons to check. FSS employees can check taxpayers for the fact that they are correct:

• accruals and transfers of contributions;
• spending of funds accrued by policyholders for insured events (, maternity leave, parental leave);
• receiving vouchers;
• spending money on accidents at work.

The check begins with calculating the correctness of filling out reports in the 4-fss and 4a-fss forms. Since the previous periods are taken into account when calculating the amounts of benefits, contributors are obliged to keep all documentation on expenses for at least five years.

On the FSS website, each employer has the opportunity to check reports before submitting them to funds under a special FSS verification program. With the help of this program, the filling of all calculation tables, the amount of the base, accruals and payments of contributions is checked. Calculations are made on an accrual basis for reimbursable expenses.

Types of FSS checks

There are several types of checks, depending on the purpose.

FSS office check - carried out at the location of the fund within two months from the date of submission of reports to control the compliance of the payer of contributions with regulations on social insurance.

During the verification process, violations are revealed in the calculation and payment of contributions, in the expenditure of earmarked funds, in employees, in the calculation of sick leave and benefits, parental leave. Also, a desk audit can be a preparation for an on-site audit. The taxpayer may be required to present documents confirming the expenses.

Field inspection of the FSS - usually carried out at the employer's location based on the results of desk audits to clarify the circumstances of spending funds, especially if significant amounts were involved.

Scheduled FSS check - the FSS is carried out according to the inspection schedule drawn up for all payers for three years, cannot be carried out more often. The information contained in the chart is in the public domain.

Unscheduled FSS check - can be carried out when the policyholder applies for the allocation of funds for insurance costs in various cases; on complaints from employees of the enterprise about incorrect calculation of benefits.

Usually the funds do not warn about the audit, the law does not provide for such a document. In fact, fund employees can call and announce the start of the audit and what documents need to be provided.

Periods and durations checked by the FSS

The periods during the last three years of operation of the enterprise / SP preceding the year of drawing up the decision on the audit can be checked.

When conducting an on-site inspection, the FSS may also check the reporting periods of an unfinished calendar year. Re-checking of already checked periods is allowed. Usually, repeated checks are assigned during the procedures of reorganization / liquidation of the payer or when providing a clarifying calculation.

The duration of the inspection is determined individually for each enterprise, taking into account several factors - the volume of documents to be studied. In normal cases, the terms of the FSS check do not exceed one month.

In some situations, they can be extended up to two or three months. If the organization has branches, one month is allotted for checking each of them.

The organization is given a period of ten calendar days to submit the requested documentation. In cases where the company does not have time to meet the deadline, it is necessary to apply in writing with a request for a delay, indicating the reasons and the real time.

The fund manager will review the application and make a decision on whether to grant an extension - positive or negative.

Required documents when checking the FSS

During the verification process, a wide variety of documents may be requested, both related to the cases being checked and not. There is no specific list.

The need to submit documentation is determined for each person being checked by the fund employee independently. All documentation must be provided in the form of copies, with the exception of some, for example, sick leave forms, which may be required for informational purposes and in originals.

An approximate list of documents that the FSS may request.

• constituent documentation (charters, minutes, decisions);
• registration forms, certificates;
• accounting and tax registers;
• calculations of contributions to be deposited into pension, social funds;
• books of accounting of income / expenses;
• financial statements, accounting reports;
• explanatory; audit reports;
• ledgers, transaction logs, account analyzes and subconto;
• bank and cash documents;
• acts of completed works / services;
• advance reports;
• employment contracts, staffing tables, timesheets, personnel orders, employee statements, work books.

Special - related to payments for insurance costs:

• sick leave - are checked especially closely;
• documents related to the calculation of the amounts of benefits - contracts, add. agreements, orders and statements, certificates from other places of employment, certificates from the spouse of the insured person, court decisions, birth / adoption certificates of children, certificates from the registry office;
• direct calculations of amounts in any form;
• documents on the payment of benefits, and other documents.

FSS audit results

Registration in the form of a certificate takes place no later than the last day of verification, maybe even earlier. The document indicates the subject and timing of the check.

The results are directly described within two months in the verification report signed by the managers of the fund and the audited organization. Acts are not drawn up on desk audits.

There are situations when the head of the enterprise does not want to sign the act, then it is necessary to issue a refusal by making the appropriate inscription.

The inspection report must be handed over to the representative of the organization. When delivery in person is not possible, the act can be sent by mail, the date of delivery will be the sixth day from the date the letter was sent.

According to the law, 15 days are allotted for the presentation of the objections of the organization from the date of receipt of the act.

If there are comments, the director of the company needs to state them on a copy of the act before his signature. After 10 days have passed after the deadline for accepting objections, the foundation will make a decision on the results of the audit.

During the verification process, expenses incurred in violation of the norms, not confirmed by the necessary documents, may be revealed. Such expenses are subject to deduction from the amounts on the payroll. Accordingly, such expenses cannot be accepted by the fund for offset and reimbursement to the policyholder.

In a situation where the costs have already been reimbursed to the payer, the fund has the right to withdraw the amounts not accepted, and if the company refuses to return cash, FSS has the right to file a statement of claim in court.

If it was found that the amount was calculated incorrectly for the employee, the base and benefits are adjusted upward or downward.

Corresponding corrections are drawn up by accounting certificates, in sick leave changes are being made.

FSS penalties

Refusal to provide documentation is regarded as an offense and entails the imposition of penalties in the amount of 200 rubles for each document not provided.

When the employer believes that the check was carried out illegally or with violations, he can file a complaint with the higher authorities of the FSS in his region.

In this case, it is imperative to indicate what violations were during the audit - facts, terms, decision, results.

Thus, it is in the interests of each payer of contributions to promptly respond to requests from the FSS during inspections in order to avoid not only fines for non-submission of documentation, but also to receive full payments for reimbursable expenses.

And also to be sure of the correctness of filling out the reports and calculating social insurance contributions.

CHECKS CARRIED OUT BY THE SOCIAL INSURANCE FUND OF THE RF

("Economy and Life - Accounting Supplement" No. 29/09)

The Internet conference, which was organized by the editorial office of the EZh newspaper, aroused great interest among readers. The questions sent to the newspaper's website were answered by the head of the department for coordination and improvement of control and auditing work in the executive bodies of the FSS of Russia, Lyudmila Ivanovna KULIKOVA. The most interesting topics are in this publication.

WHOSE INDICATORS BEPNEE

Our organization uses a simplified taxation system. Employees of the fund's department require that when submitting quarterly reports in table 6 of the payroll in the form of 4-FSS of the Russian Federation, we indicate the data established during the in-house audit. This data does not match the data accounting, underestimate the amount of debt of the FSS of Russia to the insured. Is such a requirement legal?

M.E. Dedova, Chief Accountant of Snezhinskaya Rezinotekhnika CJSC

■ The FSS of Russia and its local executive bodies exercise control over the completeness, timeliness of the calculation and payment of insurance premiums by the policyholders, as well as the correct and rational use of these funds at enterprises in accordance with the Regulations on the Social Insurance Fund of the Russian Federation, approved by the decree of the Government of the Russian Federation of 12.02.94 No. 101. The expenditure of compulsory social insurance funds is controlled by the branches (branches of departments) of the fund through documentary cameral and field inspections of insurers, including those who apply special tax regimes... Inspectors can request documents, receive explanations from policyholders, check accounting and reporting data.

Expenses of insured employers for the payment of benefits for temporary disability, other types of benefits for compulsory social insurance, payment of vouchers for the recovery of children of employees, as well as other types of expenses provided for by the budget of the fund for the corresponding financial year are subject to verification.

Expenses of insured employers applying special tax regimes, incurred in violation of legislative and other regulatory legal acts of the Russian Federation on compulsory social insurance or not confirmed by documents in the prescribed manner, are not accepted by the decision of the branches (branches of branches) of the fund at the expense of funds of social fear. The aforementioned also applies to the costs of paying benefits for temporary disability from employers who apply special regimes and voluntarily pay social insurance contributions to the fund for employees in case of temporary disability, if such costs were made in violation of the law, or not documented.

If violations are revealed in the expenditure of funds received from the executive body of the fund, the damage in the form of funds used inappropriately, the insurer is obliged to reimburse to the budget of the fund - voluntarily or in court.

The decisions of the departments (branches of departments) of the fund, made based on the results of inspections, are binding on the insured and serve as the basis for making changes in accounting and reporting.

You can appeal against the decision of the department (branch of the department) of the fund in a higher instance of the FSS of Russia or in court.

DAY NOT WORKING DURING HOLIDAYS

The employee in accordance with sub. 3 p. 1 art. 8 of the Federal Law of 24.07.98 No. 125-FZ granted leave for spa treatment in accordance with the order of the regional department of the FSS of Russia. But during this period there was a non-working holiday. Is it payable if in sub. 3 p. 1 art. 8 of the said law says that the security is carried out in the form of vacation pay for the entire period of treatment of the insured person?

A.N. Marenin, chief accountant of Bogdanovichsky OJSC "Ogneupory"

■ Employees are granted annual leave with preservation of their place of work (position) and average earnings (Article 114 of the Labor Code of the Russian Federation). Article 120 of the Labor Code of the Russian Federation states that the duration of annual basic and additional paid vacations is calculated in calendar days. Non-working holidays falling on the period of the annual main or annual additional paid leave are not included in the number of calendar days of leave.

WHEN THE BASE IS UNDERSTANDED

О The regional branch of the FSS of Russia made a decision to hold the policyholder liable for non-payment (incomplete) payment of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases. The reviewers indicated that the base for calculating injury contributions was understated by the amount of lump-sum payments to employees (incentive payments, partial compensation for food costs, the cost of gifts for holidays). How legitimate is this?

V.P. Mitrofanova, Chief Accountant, Almetyevsk

■ Article 11 of Federal Law No. 118-FZ dated 05.08.2000 stipulates that contributions for compulsory social insurance against accidents at work and occupational diseases are paid in accordance with federal laws on this type of social insurance.

Based on federal laws on insurance rates for compulsory social insurance against industrial accidents and occupational diseases, adopted for the corresponding year, as well as the Rules for the calculation, accounting and spending of funds for compulsory social insurance against industrial accidents and - occupational diseases, approved by the decree of the Government of the Russian Federation of 03/02/2000 No. 184, insurance premiums are charged on the wages (income) of employees (including freelance, seasonal, part-time jobs).

In clause 4 of the named Rules, it is determined that insurance premiums are not charged on payments established by the List of payments for which insurance premiums are not charged in the FSS of Russia, approved by the decree of the Government of the Russian Federation of 07.07.99 No. 765 (hereinafter - the List) ... The list is exhaustive and is not subject to broad interpretation.

Insurance contributions for social payments made in accordance with the legislation of the Russian Federation at the expense of the FSS of Russia, the Pension Fund of the Russian Federation, as well as budgets of all levels, are not charged (clause 2 of the List).

Lump-sum payments to employees (incentive payments, partial compensation of the cost of food, the cost of gifts for holidays), made at the expense of the insured, are provided for by the local regulatory act of the organization and to social payments established by the legislation of the Russian Federation, as well as to other payments established Let's list, do not apply.

Therefore, lump-sum payments to employees made by the insurer must be subject to injury premiums.

EXTENUATING CIRCUMSTANCES

An individual entrepreneur violated the deadline for registration with the FSS of Russia: he did not register as an insured within ten days from the date of the conclusion of an employment contract with the first hired employee. The regional branch of the FSS of Russia brought the entrepreneur to responsibility for violating the established period of registration as an insured. At the same time, extenuating circumstances were not taken into account: the entrepreneur was hospitalized for a long time and could not register.

V.P. Sazonova, Krasnodar

■ The insured - an individual, no later than ten days from the date of the conclusion of the labor contract with the first of the hired employees, must register with the executive bodies of the insurer. The basis is Art. 6 of the Federal Law of 24.07.98 No. 125-FZ "On compulsory social insurance against accidents at work and occupational diseases" (hereinafter - Law No. 125-FZ). For violation of the term of registration as an insurant - a fine of 5 thousand rubles. (paragraph 2, clause 1 of article 19 of Law No. 125-FZ).

In paragraph 1 of Art. 19 of Law No. 125-FZ says that the policyholder is held liable in a manner similar to that established Tax Code RF to prosecute for tax violations. Circumstances mitigating liability for violation of a tax offense are provided for in Chapter 15 of the Tax Code of the Russian Federation. In particular, this (clause 1 of article 112 of the Tax Code of the Russian Federation):

1) the commission of an offense due to the coincidence of difficult personal or family circumstances;

2) committing an offense under the influence of a threat or coercion, or by virtue of material, official or other dependence;

2.1) difficult financial situation natural personheld accountable for committing a tax offense;

3) other circumstances that the court or tax authority, considering the case, may be recognized as mitigating liability.

Circumstances mitigating liability for committing a tax offense are established by the court or tax authority considering the case, and are taken into account when applying tax sanctions. This is stated in paragraph 4 of Art. 112 NKRF.

The regional branch of the fund, to which the insured did not submit documents confirming the inability to fixed time register, could not apply the aforementioned provisions of the Code.

IF NO ACTIVITY

The regional branch of the fund charged the insured with a fine for failure to submit a payroll in the form of 4-FSS RF. But the policyholder did not have indicators for filling out this form, since no financial and economic activity was carried out. Does the fund have the right to apply sanctions in such a situation?

A.A. Kuzovkina, Chief Accountant, Armavir

■ In accordance with Art. 24 of Law No. 125-FZ, policyholders, no later than the 15th day of the month following the expired quarter, are obliged to submit reports to the fund's executive bodies at the place of their registration in an approved form (Form 4-FSS RF).

In the absence of accruals in favor of employees, as well as expenses from compulsory social insurance funds, the specified payroll is presented with zero indicators. In case of non-submission of the payroll, there are grounds for the application of financial sanctions provided for by the current legislation.

If the policyholder violated the deadline for submitting reports or did not submit it, he is held liable under Art. 9 of Law No. 125-FZ. He is subject to sanctions in the form of a fine in the amount of 1 thousand rubles, and for the repeated commission of the specified act within a calendar year - 5 thousand rubles.

HOW TO FINANCE PREVENTIVE MEASURES

Tell me how to pay for the certification of workplaces at the enterprise at the expense of the FSS of Russia. I am an aspiring health and safety engineer. At various meetings we are told that this is possible, but they do not explain how.

Anna, occupational safety engineer, Cherepovets

■ According to Art. 209 of the Labor Code of the Russian Federation, certification of workplaces for working conditions - an assessment of working conditions at workplaces in order to identify harmful and (or) hazardous production factors and take measures to bring working conditions in line with state regulatory labor protection requirements. Such certification is carried out in accordance with the procedure established by the federal executive body that carries out the functions of developing state policy and normative legal regulation in the sphere of labor. The procedure is approved by order of the Ministry of Health and Social Development of Russia dated August 31, 2007 No. 569. The employer assumes the obligations of the employee's insured person for compulsory insurance against industrial accidents and occupational diseases (Article 17 of Law No. 125-FZ).

In 2009, the procedure and conditions for financing preventive measures are carried out in accordance with the order of the Ministry of Health and Social Development of Russia dated January 30, 2008 No. 43n "On approval of the Funding Rules in 2008 and in the planning period 2009-2010 of preventive measures for reduction of occupational injuries and occupational diseases of workers and sanatorium-resort treatment of workers employed in work with harmful and (or) hazardous production factors "(hereinafter - the Rules). Financing from insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (hereinafter referred to as contributions for injuries) is subject to the costs of certification of workplaces for working conditions, and based on its results - work on bringing the levels of dust and air pollution at workplaces in accordance with state regulatory requirements of labor protection.

The policyholder finances the assessment and other preventive measures based on the amounts of the injury premiums due in the current year. Funding limit - 20% of the amount of personal injury premiums accrued for the previous calendar year, minus the costs of payment of collateral for the specified type of insurance, made in the previous year. If the employer was checked by the state labor inspectorate in the constituent entities of the Russian Federation, you need to take into account its recommendations.

An application for financing preventive measures must be submitted to the executive body of the FSS of Russia at the place of registration by August 1 of the current year.

The application must be accompanied by:

Funding plan for the current calendar year of preventive measures to reduce occupational injuries and occupational diseases, indicating the amount of funding (the form is attached to the Rules);

A plan of measures to improve labor conditions and safety, carried out in accordance with the requirements of the Labor Code of the Russian Federation;

A copy of the act on the results of the inspection by the state labor inspectorate in the constituent entity of the Russian Federation of compliance with labor legislation and other normative legal acts containing labor law norms (if such an inspection was carried out).

When the financing plan includes expenses for certification of workplaces (sub. "C", clause 2 of the Rules), they additionally submit a copy of the agreement with the accredited body (organization) for certification, costing of the services provided and a copy of the accreditation certificate.

If you will finance work to bring the levels of dust and gas content in the air at workplaces in accordance with the state regulatory requirements for labor protection (subparagraph "g" of clause 2 of the Rules), you need to collect copies of documents drawn up on the basis of certification, and documents, confirming the performance of work in order to minimize the levels of dust and gas pollution, as well as equipping the organization with the necessary equipment.

When confirming the costs, documents are submitted on the results of repeated measurements of dust and air pollution at workplaces, carried out by an accredited body (organization). In the case of a phased implementation of the above works, the results of repeated measurements are presented to the fund at the final stage.

In order for the fund to consider the application of the organization for providing a discount to the insurance rate, certain conditions must be met, namely: financial and economic activities have been carried out from the moment of state registration for at least three years, current contributions for injuries are paid on time and according to they have no debt.

Documents required to establish a discount to the insurance rate

1. Application of the policyholder for the establishment of a discount.

2. Reporting data of settlement statements for the funds of the FSS of Russia (Form 4-FSS of the Russian Federation) for the previous calendar year.

3. Information about the passage of mandatory preliminary and periodic medical examinations of employees by employees as of December 31 of the previous year.

4. Protocol of certification of workplaces for working conditions and a summary sheet of workplaces and the results of their certification for working conditions. The insurers who finance preventive measures are conventionally divided into two categories: those with the amount of assessed premiums for injuries of less than 6,000 thousand rubles. for the previous year, and those whose contributions exceed this value. The decision (refusal) in relation to the first category of policyholders is issued by the executive body of the fund within ten days from the date of acceptance of the full set of documents. With regard to the second category, this decision is made in agreement with the FSS of Russia. The policyholder is obliged to report quarterly to the executive body of the fund on the use of insurance premiums for financing preventive measures. Expenses for preventive measures incurred in violation of the Rules are not counted towards the payment of contributions for injuries.

LETTER OF THE LAW

The procedure and conditions for financing preventive measures to reduce industrial injuries and occupational diseases of workers are determined:

Federal Law of 21.07.2007 No. 183-FZ “On the budget of the Social Insurance Fund of the Russian Federation for 2008 and for the planning period of 2009 and 2010”;

Decree of the Government of the Russian Federation of November 19, 2007 No. 787 "On financing in 2008 and in the planning period 2009-2010 of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium-and-spa treatment of workers employed in work with harmful and (or) hazardous production factors ";

Order of the Ministry of Health and Social Development of Russia dated January 30, 2008 No. 43n "On approval of the Financing Rules in 2008 and in the planned period 2009-2010 of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-resort treatment of workers employed in work with harmful and (or) hazardous production factors ";

Order of the FSS of Russia dated 20.02.2008 No. 37 "On the organization of the work of the Social Insurance Fund of the Russian Federation for financing in 2008 and in the planning period 2009-2010 of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium resort treatment of workers employed in work with harmful and (or) hazardous production factors ";

Decree of the FSS of Russia dated 15.10.2008 No. 209 “On approval of the form and procedure for submitting 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 professional diseases of workers ".