The FSS has the right to independently conduct on-site inspections. Look at what the FSS checks in 2017, what are the regulations for interaction with tax authorities, what fines can be imposed on the company based on the results of the audit, and what is the procedure if you do not agree with its results.
What does the FSS check during an on-site inspection?
On-site inspections of the FSS are regulated by Federal Law No. 125-FZ dated July 24, 1998 and Federal Law No. 255-FZ dated December 29, 2006.
The FSS conducts 2 types of checks:
- Contributions for insurance against accidents at work and occupational diseases (“injuries”);
- Contributions in case of temporary disability and in connection with maternity (VNiM)
We have compiled for you a convenient table on the types of on-site inspections of the FSS, indicating what inspectors check. Check it out below.
Table. What does the FSS check during an on-site inspection?
Type of check |
What they check |
Grounds |
|---|---|---|
|
For contributions for injuries |
1. Are the contributions calculated correctly and paid in full and on time? 2. Are the expenses for payment of insurance coverage carried out legally? |
1. Inclusion in the FSS on-site inspection plan |
|
By contributions to VNiM |
Are the expenses for payment of insurance coverage carried out correctly? |
1. Simultaneously with an on-site tax audit, upon receipt of information from the tax office about the costs of paying insurance coverage 2. When applying to the Social Insurance Fund for insurance compensation payments 3. Upon receipt of a complaint from an insured person (individual) about a refusal to pay or an incorrect amount of payment of insurance coverage |
|
1. Are insurance premiums calculated correctly, paid in full and on time? 2. Are the expenses for payment of insurance coverage carried out correctly? |
1. Inclusion in the inspection plan jointly with the Pension Fund of Russia 2. Liquidation or reorganization |
What on-site inspections has the FSS conducted since January 1, 2017?
Let us remind you that from this year, contributions to the Social Insurance Fund are paid only in part of the contributions for injuries, the remaining contributions are paid to the tax office. In this regard, from January 1 of this year, changes took place regarding the conduct of on-site inspections.
- Checking the correctness of calculation, timeliness and completeness of payment of insurance premiums for the period before January 1, 2017.
- Unscheduled on-site inspections based on a complaint from an individual that insurance coverage has not been paid or was paid incorrectly, i.e. VNIM allowance (checks will be carried out only regarding the costs of this allowance).
- Scheduled on-site inspections together with tax authorities. The FSS checks the correctness of the company's expenses for benefit payments (VNiM).
- On-site inspections of contributions for injuries.
More information about the interaction between the FSS and the Federal Tax Service since 2017 can be found in the memo “Interaction of the policyholder with the FSS of the Russian Federation and the Federal Tax Service of Russia on legal relations that arose before December 31 and from January 1, 2017” posted on the official website of the FSS of the Russian Federation.
Fines based on the results of an on-site inspection by the FSS
Depending on what the FSS checks as part of an on-site inspection, the company may be subject to 2 types of fines:
1. The Federal Social Insurance Fund of the Russian Federation checked the correctness of payment of contributions for injuries and identified a violation (for example, it did not accept expenses). Prosecution is carried out by the FSS in the form of a fine in the amount of 20% of the unpaid amount and 40% if the actions were carried out intentionally.
2. As part of a joint on-site audit with tax authorities, the FSS did not take into account the costs of paying benefits (VNiM), which means that arrears in contributions arose. In this case, the FSS informs the tax office about this and the tax office holds the company accountable. The fine in this case is 20% of the unpaid amount of contributions and 40% if the action was carried out intentionally.
Objections to the on-site inspection report of the FSS of Russia
The results of a joint on-site audit with the tax authorities will be documented in a report drawn up by the tax authorities. In this article we will consider the procedure for objecting to the FSS on-site inspection report on contributions for injuries.
Please note that currently the forms of the on-site inspection report, as well as the requirements for issuing an on-site inspection report, are approved. by order of the FSS of the Russian Federation dated January 25, 2017 No. 9. If you received an act that does not meet these requirements, then this is a reason to appeal it and recognize it as drawn up in violation of the requirements of the law.
We have compiled a detailed table on the timing and procedure for actions based on the results of an on-site inspection of the Social Insurance Fund regarding contributions for injuries. Check it out below.
Download this spreadsheet so you don't forget important deadlines.
Table. Procedure based on the results of an on-site inspection by the FSS of the Russian Federation
Action |
Term |
|---|---|
|
Drawing up a certificate of inspection |
On the last day of the on-site tax audit |
|
Drawing up an on-site inspection report of the FSS of the Russian Federation |
Within 2 months from the date of preparation of the certificate |
|
Delivery to a representative of the company being inspected |
Within 5 days from the date of signing the act by the boss (in person against signature, by mail or by TKS) |
|
Filing an objection (in case of disagreement) |
15 days from the date of receipt of the act |
|
Consideration of written objections |
Within 10 days from the date of expiration of the deadline for filing objections. The period can be extended by no more than a month |
|
Making a decision based on the results of consideration of objections |
Delivered to a company representative within 5 days after the decision is made (in person against signature, by mail or TKS) |
If you do not agree with the results of the inspection, draw up an objection to the act and submit it to your territorial FSS office. See an example of an objection.
Recently, the FSS of Russia adopted 3 new regulations for conducting inspections of policyholders. Two of them are devoted to on-site documentary checks, the third to desk checks. According to the fund's specialists, the adoption of these documents is due to changes in the regulatory framework in the field of compulsory social insurance. According to the new procedure for scheduling on-site inspections for compulsory social insurance, simultaneously with their implementation (they, as before, are carried out in accordance with the quarterly plan), inspections of the procedure for paying contributions for accident insurance can be carried out. Currently, control action plans are drawn up using the analytical capabilities of the unified integrated information system of the Social Insurance Fund. The new regulations specify the timing of the on-site inspection in more detail. The list of grounds for re-inspection of the policyholder has been expanded. Dmitry Gennadievich Belovalov, deputy head of the department for organizing the appointment and implementation of insurance payments of the Federal Insurance Service of Russia, told us about these and other changes, as well as about some of the nuances of social legislation.
Dmitry Gennadievich, tell us what changes, in connection with the adoption of new guidelines, have occurred in the criteria for selecting insurers for inspection? Will this, in your opinion, reduce the total number of inspections?
Of the list of criteria by which policyholders will be selected for inspection, two remain unchanged:
- selection according to recommendations based on the results of a desk audit conducted in accordance with the Guidelines for conducting desk audits;
- significant expenses for compulsory social insurance incurred by the company.
The important difference is this. Previously, policyholders were selected based on the criterion of the significance of the amounts received from the department (branch of the department) of the fund for the implementation (reimbursement) of expenses for compulsory social insurance. The new methodological instructions stipulate that the receipt of such amounts should be systematic. In this regard, it is possible that the total number of inspections of companies selected by this criterion, although slightly, will decrease.
By the way, the new guidelines no longer say that inspections cannot be carried out less than once every 3 years.
The duration of an on-site inspection was reduced from two to one month. However, there is a caveat that this period can be extended. Tell us in what cases and for how long this can be done.
Indeed, now the on-site inspection is limited to one month. However, this period can be extended to 2, and in exceptional cases - up to 3 months. This is done at the motivated request (request) of the inspector, based on the decision of the manager (deputy manager) of the fund department. The duration of each specific inspection is determined taking into account the volume of expenses of the company, the number of insured persons working for it, the remoteness of the insured, transport and other conditions.
Submitting an updated payroll statement for the funds of the fund is now a reason for re-inspection
A clause was added to the list of grounds for re-inspection of the company regarding its submission of an updated payroll statement for the funds of the fund. Please comment on this innovation.
Yes, one more reason has been added for ordering a re-inspection. Such a check may be ordered if the policyholder submits an updated payroll statement for the funds of the fund, which contains data in a smaller (larger) amount than in the previously submitted payroll statement.
This is a completely logical addition.
Let's consider a situation where an on-site inspection did not reveal any violations on the part of the policyholder, about which the auditors drew up a corresponding report. At the same time, the inspectors assessed the presence (absence) of quantitative and total discrepancies between the company’s reporting data and the actual data of primary and other documents, as well as entries in accounting registers.
And now this company submits an updated form 4-FSS, which contains different data than the one that was presented earlier. It turns out that the adjusted information does not correspond to the primary data. The purpose of the re-inspection is precisely to identify such inconsistencies and the reasons for their occurrence.
Has the period within which the policyholder is required to submit documents for verification by the FSS of Russia changed? Does the company have the opportunity to extend this period?
Compared to the old manual, the new deadline for submitting documents to a social insurance representative has been doubled. If the organization did not submit the requested documents during the inspection, the auditor has the right to receive them based on the requirement to submit documents. The company is obliged to present these papers within 10 days in the form of duly certified copies. If necessary, the inspector has the right to familiarize himself with the original documents.
However, the policyholder has the opportunity to extend this period. To do this, the organization, within the day following the day of receipt of the request, notifies the inspectors in writing of the impossibility of submitting documents within a 10-day period. The reasons why the documents cannot be sent on time and the time frame within which the policyholder can submit the necessary papers are indicated. Based on this notification, the head (his deputy) of a department or branch of a department of the fund has the right, within 2 working days from the date of receipt of such notification, to extend the deadline for submitting documents or to refuse to extend the deadline. A separate decision will be made on this. I would like to emphasize that extension of deadlines is a right and not an obligation of the head of the fund’s branch.
The assignment and payment of benefits for temporary disability, pregnancy and childbirth must be made at the place of work of the insured person. But what to do in a situation where a specialist works in several companies? What is the maximum benefit amount he can expect in this case?
If the insured person works in several places, temporary disability benefits are assigned and paid to him by each employer. However, its amount cannot exceed the maximum benefit amount for each place of work.
Let’s assume that a citizen works in several organizations on an external part-time basis. Then, in the event of temporary disability, he must be simultaneously issued several sick leave certificates for presentation at each place of work. A similar opinion is shared by the Russian Ministry of Health and Social Development. In this case, medical institutions are required to make the entry “Primary” on the front side of the old-style certificate of incapacity for work (in the upper right corner), presented at the main place of work. On the sheet issued for presentation at the place of part-time work, the entry “External part-time job” must be made.
For example, a specialist works in 2 companies in an area where there are no regional coefficients. He was ill for a full calendar month. Let’s assume that the amount of benefits, calculated on the basis of the actual average earnings and insurance length of the employee at the first place of work, is 22,000 rubles, and at the second - 12,000 rubles. Then the assigned benefit will be a total of 29,250 rubles, including 17,250 rubles for the first place of work (the maximum amount established for 2008) and 12,000 rubles for the second place of work.
Unfortunately, quite often medical institutions that issue certificates of incapacity for work are careless when filling them out. If during the audit these errors are regarded as a violation of the procedure for issuing sick leave, then does the company have a chance that the fund will still count the expenses it has incurred?
Indeed, in practice, medical institutions often issue incorrect certificates of incapacity for work. Therefore, before checking the assignment (calculation) of temporary disability benefits and maternity benefits, social insurance specialists should pay attention to filling out the details of the sick leave certificate as a financial document. It must contain legible notes from medical workers, clear seals, and the name or stamps of the medical organization. And when issuing a certificate of incapacity for work by a doctor engaged in private medical practice, this document indicates his name and license number for the right to carry out an examination of temporary disability. Corrections or crossed out text on the sick leave certificate are confirmed by the entry “Corrected to be believed”, the signature of the attending physician and the seal of the medical organization. More than 2 corrections cannot be made to the certificate of incapacity for work. In addition, inspectors will also look to see if such documents contain violations of the Procedure for issuing certificates of incapacity for work by medical organizations.
If the above violations are present, the department (branch department) of the fund will choose one of 3 options during the inspection:
- will provide an opportunity to eliminate the violation;
- will decide not to offset expenses based on the inspection report;
- will take action against health care facilities that issued a sick leave certificate in violation of the Procedure for issuing sick leave certificates by medical organizations.
Dmitry Gennadievich, tell us what documents during the inspection will be considered as the basis for granting maternity leave to a woman who has adopted a child?
Employees who have adopted a child are entitled to leave for the period from the date of adoption until the expiration of 70 calendar days from the date of birth of the child, and in case of simultaneous adoption of 2 or more children - 110 calendar days from the date of their birth. At the request of an employee who has adopted a child (children), he is granted leave to care for the child until he (they) reach 3 years of age. At the same time, women who have adopted a child, at their request, instead of such leave, are entitled to maternity leave for the period from the date of adoption of the child until the expiration of 70 calendar days from the date of his birth, and in case of simultaneous adoption of 2 or more children - 110 calendar days from the date their birth. The procedure for granting these leaves, ensuring the preservation of the secrecy of adoption, has been approved by the Government of the Russian Federation.
The auditors will definitely check the insured’s accounting department for the presence of:
- an order granting the employee leave for the period from the date of adoption until the expiration of 70 calendar days from the date of birth of the child, and when adopting 2 or more children - 110 calendar days from the date of their birth;
- applications for leave indicating the type of leave and its duration;
- copies of the court decision on the adoption of the child (children);
- copies of the birth certificate of the child (children);
- a certificate from the place of work (study, service) of the other spouse stating that he is not using leave in connection with the adoption of a child (children) or that the spouse is not on maternity leave.
The demand for payment of arrears must be fulfilled within 10 calendar days
Does the new “traumatic” manual indicate a specific deadline for voluntary payment of arrears on contributions from accidents?
Yes, such a period is defined in one of the resolutions of the FSS of Russia.
The offending company is sent a demand to pay arrears in insurance premiums, penalties and fines for failure to fulfill or improper performance of its duties. Grounds - a decision to bring to justice made by the head of the department (branch of the department) of the fund based on the results of the audit.
The period during which the arrears of insurance premiums, penalties and fines must be paid is determined by the department (branch of the department) of the fund. In this case, the demand for payment must be fulfilled by the policyholder within 10 calendar days from the date of its receipt, unless a longer period of time is specified in the demand itself. If the requirement for payment is not fulfilled within the prescribed period, the department (branch department) of the FSS of Russia will collect the arrears of insurance premiums, as well as penalties and a fine forcibly.
Has anything changed in the procedure and terms of compulsory collection?
As before, collection of arrears, penalties and fines is carried out by decision of the head (deputy head) of the department (branch of the department) of the fund forcibly. Instructions are sent to the bank in which the policyholder's accounts are opened to write off and transfer to the account of the social insurance department (branch of the department) the necessary funds from the company's accounts.
The decision on collection is made after the expiration of the period established in the demand, but no later than 2 months (according to the old manuals, the period was 60 days) after the expiration of the specified period. This decision must be communicated to the policyholder within 6 days (according to the old manuals, the period is 5 days) after it is made.
A decision on collection made after the expiration of the established period is considered invalid and cannot be executed. In this case, the department (branch of the department) of the fund may apply to the court with a claim to recover from the policyholder the amount of arrears on insurance premiums, penalties and fines due for payment. The application can be filed with the court within 6 months after the expiration of the deadline for fulfilling the requirement to pay arrears, penalties and fines.
Please note: an important provision has appeared in the new guidelines. Let's say it is impossible to hand over a decision on collection to a company against a receipt or transfer it in another way indicating the date of its receipt. Then this decision is sent by registered mail and is considered received after 6 days from the date of sending this letter.
I would like to note that the deadline for sending write-off instructions to the bank where the policyholder’s accounts are opened has been extended. According to the new guidelines, this period is one month (according to the old guidelines it was 10 days) from the date of the decision on collection.
Some deadlines for collecting arrears of insurance premiums, penalties and fines from other property of the policyholder have also changed. We are talking about a situation where there are insufficient funds in the organization’s accounts or they are missing. Or there is no information about the company's accounts.
The new guidelines (as well as the old ones) stipulate that the collection of arrears of insurance premiums, penalties and fines from the property of the insured is carried out by the decision of the head (deputy head) of the department (branch of the department) of the fund. Within 3 days from the date of such a decision, the corresponding resolution is sent to the bailiff. This is done in the manner prescribed by law.
The decision on collection is made within one year after the expiration of the deadline for fulfilling the demand for payment
Please note that the above decision on collection is made within one year upon expiration of the deadline for fulfilling the requirement to pay insurance premiums, penalties and fines.
Previously, the deadline for submitting for execution a resolution of a department (branch of a department) of the fund to collect arrears on insurance premiums and penalties at the expense of the property of the insured was 6 months. It was counted from the day the bank or credit organization returned the collection order (instruction) of the social insurance department (branch of the department) with a note about complete or partial non-fulfillment of the collection.
The manual on injuries regarding the procedure for collecting arrears from the company’s property contains a direct reference to Articles 45-47 of the Tax Code. In the previous version of the guidelines there was no such norm. Please comment on the essence of this innovation.
The company is responsible for failure to fulfill or improper fulfillment of its obligations to timely:
At the same time, social insurance holds the company accountable in the same manner as for tax offenses. So it was quite logical to indicate specific norms of the Tax Code in the new manual on injuries.
In what order should changes be made to the “injury” reporting if the company discovers certain errors? There are 2 options. The first is that changes are made to reports that have already been submitted (i.e., a “clarification” is submitted to the fund). Second, the error is corrected in the current period. Which of these options is correct?
If errors are identified in the reporting submitted to the fund, corrections are made to the payroll for funds from the Federal Social Insurance Fund of Russia in the same manner as in tax returns.
Let’s assume that the company discovered in the payroll sent to social security that there was no or incomplete reflection of information or errors leading to an underestimation of the amount of insurance premiums payable. Then the company is obliged to make changes to this statement.
I note that, even if the errors in the submitted pay slip were not identified by the policyholder independently, he is given the opportunity to eliminate these shortcomings. Let’s say that a desk audit reveals errors in filling out reports or contradictions between the information contained in the submitted documents. In this case, the policyholder is notified about this no later than 3 working days. He is required to make appropriate corrections to the reporting within 5 days.
If changes have been made to the reporting, they are entered into the database of departments (branches of departments) of the fund to generate a consolidated financial report:
- this reporting period (if corrections were made within the established reporting period);
- the next reporting period (if corrections were made after the deadline for reporting).
Now let’s assume that the policyholder did not make the appropriate corrections within the prescribed period. If there is reason to believe that this company has committed violations for which liability is provided, it is recommended to include it in the plan of documentary on-site inspections.
Having identified violations, inspectors will draw up not a report, but an act
According to the new office manual, inspectors, having identified violations, will draw up not a report, but an act. What is the fundamental difference between these documents?
The differences between these 2 documents are fundamental and of great importance. The memorandum, in fact, is an internal document of the department (branch branch) of the fund. The old guidelines did not provide for the requirement to familiarize the policyholder who committed the identified violations with it.
The new manual regulates the following actions of auditors when, based on the results of a desk audit, violations of the procedure for paying insurance premiums and spending compulsory social insurance funds are revealed by the company. In this case, the person who conducted the inspection draws up a report in the prescribed form within 10 working days after the end of the desk inspection. This act must be signed by both the inspectors and the policyholder.
Then the desk inspection report must be delivered to the policyholder or his representative against a signature or transferred in another way indicating the date of its receipt. If an organization or its representative avoids receiving an inspection report, this fact is reflected in the desk inspection report. Then the act is sent by registered mail to the location of the company (separate division) or place of residence of the individual. In this case, the date of delivery of this document is considered to be the 6th day, starting from the date of sending the registered letter.
Thus, the introduction of the procedure for drawing up an act is aimed at protecting the interests of the companies themselves during desk audits.
Dmitry Gennadievich, thank you for your detailed answers.
Conducted the conversation T.N. Telushkina,
magazine expert
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The Government of England, taking care of a woman's diet during pregnancy, proposes to introduce a system of benefits for expectant mothers. To control the accrual and payment of insurance premiums, the Pension Fund and the Social Insurance Fund conduct desk and on-site inspections of policyholders (Article 33 of Law No. 212-FZ of July 24, 2009). All reports submitted to the funds are subject to desk audits. They do not require the presence of the payer of contributions; their purpose is to check whether the reporting has been compiled correctly and payment has been made. The period for conducting “camera cameras” is 3 months from the date of sending the report. On-site inspections are a more complex procedure that requires careful preparation.
How to find out in advance whether you are going to have an on-site inspection of the Pension Fund and the Social Insurance Fund, what the inspectors check, what documents they may require - all this will be discussed further.
What is checked during on-site inspections of the FSS and Pension Fund of Russia
On-site inspections conducted by the Pension Fund of Russia and the Social Insurance Fund can be scheduled or unscheduled. According to the letter of the Ministry of Health and Social Development of the Russian Federation dated February 22, 2011 No. 19-5/10/2-1748, scheduled on-site inspections by the Pension Fund of Russia and the Social Insurance Fund can only be carried out jointly. Individually, funds can only inspect policyholders unscheduled; the number of such inspections is not limited, and the reason for them may be:
- reorganization or liquidation of an enterprise,
- the policyholder's application to the Social Insurance Fund for the allocation of funds,
- receipt of complaints from employees regarding incorrect calculation of benefits.
As for the planned on-site inspections of the Pension Fund of Russia and the Social Insurance Fund for 2016, a plan for their conduct for the year is drawn up in advance and approved before December 25.
The on-site inspection takes place on the territory of the policyholder - the premium payer. You cannot prevent inspectors from entering your territory, otherwise the policyholder will face a fine.
There must be two decisions to conduct a joint inspection: from the PFR body in form No. 8-PFR, and from the FSS body in form No. 9-FSS of the Russian Federation.
The frequency of inspection is once every 3 years, with the exception of inspections related to reorganization and liquidation, and the period that can be inspected is no more than 3 years preceding the year of the inspection.
The inspection period is 2 months, but if there are grounds listed in Part 11.1 of Art. 35 of Law 212-FZ, it can be extended for a period of no more than 6 months.
What will inspectors check? Only the correctness of calculation and timely payment of insurance premiums (Part 6 of Article 35 of Law No. 212-FZ); apart from this, inspectors should not consider anything. The data of primary documents will be verified with the data specified in the reports, the correctness of calculations of insurance premiums and compliance with the law will be checked.
If a Pension Fund inspection is coming, together with an inspection by the Social Insurance Fund: what documents to prepare? In 2016, PFR Order No. 34R dated February 3, 2011 is in force, according to which inspectors can request:
- constituent documents - charter, constituent agreement, etc., as well as licenses necessary for activities,
- orders on accounting policies and financial statements for the audited period,
- reporting on contributions to the Pension Fund and Social Insurance Fund,
- tax and accounting registers (general ledger, balance sheets, books of income and expenses, cash book, etc.),
- analytics for certain accounting accounts and primary documents,
- orders and collective agreements,
- employment contracts, as well as GPC agreements, contracts and agreements with individuals, in order to check the subject of such agreements: if the agreement is concluded for the performance of certain functions, and not for the provision of a service, inspectors can reclassify it as labor and charge additional contributions,
- personnel documents (work books, registers of accounting and movement of employees), time sheets, pay slips, certificates of incapacity for work, etc.
10 working days are given to prepare documents from the date of receipt of the relevant request. Copies can be certified by the head of the company being inspected; notarization is necessary only in cases provided for by law. Inspectors do not have the right to seize original documents.
At the end of the inspection, on its last day, a certificate is drawn up, and within 2 months an on-site inspection report must be drawn up. If you disagree with the act, you can submit your written objections to the fund, attaching the necessary documents, within 15 working days.
FSS and Pension Fund inspection plan for 2016
The current legislation does not provide for familiarization of policyholders with the annual plan of on-site inspections, so it is unlikely that it will be possible to find out in advance the joint inspection plan of the Social Insurance Fund for 2016 and the Pension Fund of the Russian Federation. But the criteria by which policyholders are selected for the “risk group” are known (PFR letter No. TM-30-24/13848, FSS No. 02-03-08/13-2872 dated December 21, 2010):
- discrepancy between calculations in reporting forms 4-FSS and RSV-1, as well as untimely provision of individual information to the Pension Fund of Russia,
- The Social Insurance Fund financed the insurer’s expenses from its budget (payment of sick leave, vouchers, etc.),
- employees received payments not subject to insurance contributions,
- preferential rates of insurance premiums were applied,
- based on the results of desk audits, inconsistencies were identified for which the payer did not provide explanations,
- the policyholder is in arrears in paying premiums for more than two consecutive quarters,
- compared to the previous period, the amount of accruals decreased with the same number of employees,
- the reports submitted to the Pension Fund and the Social Insurance Fund were repeatedly corrected by the payer,
- The Federal Tax Service provided funds with information about illegal tax minimization.
Policyholders who do not have financial and economic activities are not included in the inspection plan.
The plan for on-site inspections of the FSS and the Pension Fund of the Russian Federation may change during the year in terms of adding or excluding payers, or changing the timing of inspections.
There are two types of FSS inspections - office and on-site. Inspectors conduct desk audits on the territory of the fund. The company is not notified about them. If no violations were found, then you may not even know that your company was inspected. But if the auditors identify inconsistencies, they will send you a request asking for clarification. It must be answered within five working days. Explanations didn't help? Then a report is drawn up based on the results of the inspection, and you are given a fine.
On-site inspection of the FSS is a more pressing topic, because the policyholder directly participates in them and they take place on his territory. On-site inspection of the FSS can be planned or unscheduled. The decision on a scheduled inspection is made by regulatory authorities based on the company’s activities, or more precisely, real or possible violations in it. The inspection plan for the next year is drawn up before December 25 of the current year, and this document, of course, is not publicly available.
Auditors from the Social Insurance Fund and the Pension Fund usually visit the companies being inspected jointly and usually no more than once every three years. An exception is for organizations that are being liquidated - they will be audited, even if the audit was very recent.
Well, if not according to plan, inspectors can come at any time; the “once every three years” rule no longer works here. This is because such a check is targeted. It could be caused, for example, by a complaint from a former employee. Although, as a rule, inspectors listen only to “serious” dismissed people - directors and accountants, because they can provide valuable information.
Usually, a few days before the on-site inspection, FSS representatives warn about an imminent visit. This could be a fax or a phone call.
Can an organization not let inspectors in?
Only if they do not have the necessary documents. First of all, ask the inspectors for a decision from the head of the local FSS department about an on-site inspection. Auditors from two funds at once? This means there must be two solutions. The decision specifies specific persons appointed to the inspection. Ask the auditors for identification and verify the data. If everything is in order, you have no right not to let the inspectors in. And you'll only make things worse for yourself. The auditors will draw up a report stating that they were not allowed in, and will assess fees due according to the information they have (Clause 2, Article 36 of the Federal Law of July 24, 2009 No. 212-FZ). As you understand, the amount payable will most likely be higher.
The procedure for conducting on-site inspections of the FSS
There are certain criteria by which extra-budgetary funds select companies for inspection. They are listed in the manual for auditors. If you fall under at least one, wait for verification.
The largest companies are primarily at risk because they have many employees and extensive insurance obligations. Next are those who pay salaries that are too low for the industry average. After all, there may be hidden schemes for avoiding paying contributions through “gray” salaries. Frequent violations of payment deadlines are also a reason for suspicion. You will definitely come under scrutiny if contributions suddenly decrease, but the number of employees remains the same (especially if it increases). A good reason is zero reports for certain reporting periods. If the organization has a lot of payments that are not subject to contributions, or you apply reduced rates, wait for the auditors. Another reason: the presence of debts to pay contributions. And of course, the company will be checked when specific complaints are received against it from employees, from the media or from other regulatory bodies.
According to the law, an on-site inspection of the FSS is carried out within two months. But in reality, inspectors are usually managed in one to two weeks. By the way, the inspection can be suspended for a period of no more than six months. The reasons for this are requests to international organizations and translation of documents. But this rarely happens.
Advice
After delivery of the inspection report, you can file an objection to it within 15 working days. You draw it up by analogy with an objection to a tax audit report. You can point out both complaints on the merits of the audit (if you do not agree with the auditors’ conclusions) and formal issues – violation of deadlines and audit procedures. You need to file an objection with the fund department that inspected you. Well, the final decision will be made by the heads of the PFR and FSS branches within 10 working days from the date on which the deadline for filing an objection expires.
Irina Paruleva,
financial consultant of ACG "Gradient Alpha"
Documents that need to be prepared for the arrival of auditors
Sometimes auditors from the FSS provide a list of documents of interest when they warn about an upcoming audit. But it’s better to think ahead and make a list of securities that fall into the “risk zone.” You know better than anyone what needs to be improved, so urgently take care of the shortcomings.
When you prepare documents, remember that the inspectors will request them for the last three years. But they have no right to take a period that has already been verified by the funds. You can also refuse if the requested papers are not related to insurance premiums. For example, supply contracts.
So, let's take a look at the list of documents that you need to prepare for sure. Firstly, these are constituent documents and licenses. They will help you establish your legal address, find out the direction of the company’s activities and the availability of contribution-free dividends.
Secondly, prepare calculations for accrued and paid insurance premiums. As well as primary accounting and tax preparation. The first will be compared with data from the second.
Thirdly, accounting and tax registers. Here the auditors will look for schemes to evade the fair calculation of contributions. Registers will also help establish the procedure for maintaining accounting policies at the enterprise.
Fourthly, the books of accounting of income and expenses and business transactions are kept by organizations using the simplified tax system. Simplified workers pay contributions for compulsory insurance. In the books, inspectors will look for confirmation of the accrual and payment of remuneration to employees who have entered into employment contracts with the company.
Do we have the right to refuse the auditors and not submit some documents?
If the document you want to hide is necessary to control the accrual and payment of contributions, then you do not have the right. It is illegal to hide information about insurance premiums from inspectors. You must submit any requested document within 10 working days. Otherwise, the company will be fined 200 rubles. for each document not submitted (Article 48 of the Federal Law of July 24, 2009 No. 212-FZ).
It is possible that this list will be supplemented by employment and civil law contracts. The latter are of particular interest to the FSS, since payments under GPC agreements are not subject to insurance premiums (subclause 2, clause 3, article 9 of the Federal Law of July 24, 2009 No. 212-FZ). Inspectors often try to reclassify GPC contracts as labor contracts. Therefore, check the subject of the contract - it should not be the performance of functions, but the provision of a specific service.
Remember that inspectors do not have the right to take original documents outside the organization. If there is a need to pick up any paper, make a copy and have it certified by your manager. Moreover, the law gives inspectors the right to request the same paper more than once.
When all procedures are completed, the inspectors must issue you a certificate of completion of the inspection. Take this seriously: in the event of litigation, this certificate will help confirm the timing of the inspection. After issuing the certificate, auditors have two months to draw up an inspection report. When you receive it, check that all pages are numbered and there are no corrections in the text.
The act must be signed by both the inspectors and the head of the company. If you are not satisfied with something in the results of the inspection, have the director make a note “Disagree.”
As practice shows, insurance premium payers have many questions regarding the inspections carried out by the Social Insurance Fund. Therefore, we decided to remind you of who controls the correctness of calculations by employers, the completeness and timeliness of payment (transfer) of insurance contributions for compulsory social insurance. In addition, we will dwell on issues directly related to the inspection procedure itself. What specific documents are primarily of interest to inspectors from the FSS? Which accounting and tax records will they check most thoroughly? What payments to individuals will receive the closest attention?
Verification of the correctness of calculation, completeness and timeliness of payment (transfer) to the Social Insurance Fund and its territorial bodies of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity is carried out through appropriate control.
The FSS has the right to check the activities of any employer. There are two types of inspections: office and on-site (Part 1, Article 33 of the Federal Law of July 24, 2009 No. 212-FZ “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” (hereinafter - Law No. 212-FZ)) .
Desk inspection
A desk audit of reporting is carried out within three months from the date the payer of insurance premiums submits a calculation of accrued and paid insurance premiums ( part 2Art. 34 of Law No. 212-FZ). Such a check is carried out at the location of the territorial body of the FSS. In this case, a special decision from the head of the territorial body of the FSS is not required.
As part of the desk audit, the following is monitored:
– reporting submitted by policyholders to the Social Insurance Fund office;
– the correctness of the expenses incurred when the policyholder applied for funds.
In addition, the FSS departments have the right to simultaneously conduct a desk audit of the correctness of expenses for the payment of compulsory insurance coverage for compulsory social insurance in accordance with the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”, as well as request from the payer of insurance premiums documents confirming the costs of paying compulsory insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity ( clause 7Art. 34 of Law No. 212-FZ).
On-site inspections
The territorial bodies of the Social Insurance Fund are developing annual inspection plans, according to which they will monitor compliance with legislation by the payer of insurance premiums ( Part 3Art. 33 of Law No. 212-FZ). The FSS authorities are not required to notify persons in advance about the upcoming inspection.
Using their control powers, the territorial bodies of the Pension Fund of the Russian Federation and the Social Insurance Fund have the right to conduct joint on-site inspections of insurance premium payers no more than once every three years ( Part 1 Art. 33, part 10Art. 35 of Law No. 212-FZ). At the same time, state (municipal) institutions are no exception to such inspections. In addition, as part of an on-site inspection, the FSS has the right to inspect the activities of separate divisions of the insurance premium payer.
Note that in Letter of the Pension Fund of the Russian Federation No. TM-30-24/13848, FSS of the Russian Federation No. 02-03-08/13-2872 dated December 21, 2010 the main criteria by which policyholders are selected for inspection are determined. These include, in particular:
– the number of calculations (forms RSV-1 PFR and 4-FSS) that the policyholder submitted to the authorities of the Pension Fund and the FSS (their number must match);
– whether the payer of insurance premiums has expenses financed from the Social Insurance Fund (for example, temporary disability benefits, which are paid starting from the fourth day of the employee’s illness);
– making payments by the policyholder in favor of individuals that are not subject to insurance premiums (for example, issuing financial assistance, travel expenses);
– application of reduced insurance premium rates (including simultaneous application of general and preferential rates);
– inconsistencies in calculations (forms RSV-1 PFR and 4-FSS), identified during desk audits (especially if the policyholder did not provide an explanation);
– arrears that are registered with the payer of contributions for more than two reporting periods in a row;
– the policyholder being among the largest payers;
– reduction in the amount of accrued insurance premiums compared to the previous period, provided that the number of insured persons did not change;
– repeated adjustments and changes to reporting on insurance premiums;
– receipt of information from tax authorities about the participation of the policyholder in schemes to minimize the amount of insurance premiums payable.
At the same time, based on practice, the following can also be considered cases when you need to expect an on-site inspection of the FSS:
– the organization incurred significant expenses at the expense of the Social Insurance Fund;
– the organization received significant amounts from the Social Insurance Fund to cover expenses for compulsory social insurance;
- desk check.
Therefore, remember: if the policyholder meets one or more of the listed criteria, then the likelihood of an on-site inspection by the Pension Fund of Russia and the Social Insurance Fund in relation to him is quite high.
The check can be either continuous or selective. Its type depends on the volume of documents and the state of the policyholder’s accounting. But an important factor is the likelihood of detecting violations in the calculation of insurance premiums. The officials conducting the inspection make their own decisions.
What do the FSS authorities check?
The FSS and its territorial bodies check:
– the correctness of calculation and payment of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity;
– the correctness of the calculation and payment of contributions for compulsory social insurance against industrial accidents and occupational diseases in accordance with Federal Law dated July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”;
– correctness of expenses for payment of compulsory insurance coverage.
For your information: Federal compulsory health insurance funds are not control bodies and cannot conduct audits of insurance premiums for compulsory health insurance. The Pension Fund verifies and administers such payments. Repeated checks on insurance premiums should not be carried out.
During an on-site inspection of an institution, as well as based on its results, FSS officials have the right ( part 1Art. 29 of Law No. 212-FZ):
– demand documents in established forms that serve as the basis for the calculation and payment of insurance premiums and confirm the correctness of such calculation (payment);
– receive explanations;
– verify accounting and reporting data;
– determine the amount of insurance premiums by calculation based on the information available to them.
Note: in accordance with clause 6 part 2 Art. 28 of Law No. 212-FZThe storage period for documents confirming the expenditure of funds for compulsory social insurance is six years.
When conducting inspections by extra-budgetary funds, you have the right to represent and defend your interests personally or through a representative. If inspectors conduct an on-site inspection, you have the right to attend it.
If you refuse to allow inspectors into your territory or premises, they have the right to independently calculate for you the amount of insurance premiums to be paid based on the information they have about the policyholder and data about similar organizations and institutions. Calculations will be made in the same way if there is no accounting of taxable objects or if such accounting is maintained in violation of the established procedure, which does not allow the calculation of insurance premiums.
What documents should I prepare for verification?
Inspectors from the FSS have the right to request from the institution copies of documents necessary for verification ( Art. 37 of Law No. 212-FZ). The list of these documents must be contained in the request for their submission to the organization.
So, to conduct an inspection, inspectors may need:
1) constituent documents. According to them, a correspondence is established between the data specified in the constituent documents and the actual data, including information about the name of the legal entity, its legal address (location address) and the actual address of the activities, types of activities, etc.;
2) accounting policy. The set of acceptable methods (methods) chosen by the payer for determining income and (or) expenses, their recognition, evaluation and distribution, as well as taking into account other indicators of the financial and economic activities of the insurance premium payer necessary for tax purposes, the accepted set of accounting methods is studied;
3) licenses valid during the period under review and other documents;
4) reporting on insurance premiums. The timeliness and completeness of the submission of calculations to the territorial bodies that exercise control over the payment of insurance premiums are checked. In the case of submission of updated calculations, the periods for which they were submitted, the dates of presentation of the updated calculations are checked, indicating the deadlines for submission: before the start of the inspection, during the inspection, after the end of the inspection. In this case, the last updated calculation submitted to the Social Insurance Fund before the date of familiarization of the payer of insurance premiums or his authorized representative with the decision to conduct an on-site inspection is subject to an on-site inspection;
5) financial statements of the payer of insurance premiums, synthetic accounting registers for the audited period. The amounts reflected by the payer of insurance premiums in the general ledger for accounting accounts are calculated and compared, in particular, for settlements with personnel for wages, settlements for social insurance and security, for cash and bank accounts, for settlements with accountable persons with amounts (close attention will be paid to the return of unused imprest amounts) reflected for the same accounts in the accounting registers: account card, account analysis, account analysis by subconto, etc. Then the total data reflected in the accounting registers is compared with the data of the primary documents, on which they are based. At the same time, the amounts of payments reflected in the accounting register under the “Cash” account and the amounts of payments reflected in pay slips for advance payments, wages, bonuses and other remunerations, cash receipts and other documents are checked separately;
6) analytical accounting registers (subconto cards, etc.) for settlement accounts for wages, other payments to personnel and accruals for these payments, settlements for insurance premiums and other settlements.
In cases of payment in kind, documents confirming the facts of these calculations are analyzed: orders, contracts, agreements, invoices, invoices, invoices, certificates of work performed (services rendered).
Turnovers in settlement accounts for insurance premiums, as well as the indicators reflected in these accounts, are compared with the amounts reflected in the calculations for accrued and paid insurance premiums of the payer of insurance premiums, presented in Form 4-FSS;
7) organizational and administrative documents, for example, orders in force during the period under review, local acts (collective agreements), employment contracts and additional agreements thereto, civil contracts. In other words, documents related to establishing the procedure and amount of payments and other remuneration in favor of individuals are being studied;
8) transactions on all personal and bank accounts, cash transactions.
Particular attention is paid to payments made through non-cash payments, which may not be taken into account when calculating insurance premiums.
It should be noted that payments under civil law contracts, the subject of which is the performance of work, provision of services, and (or) contracts regulating copyrights, are also subject to careful verification.
Expenditure cash transactions are checked, especially payments made in cash, etc.
A reconciliation of the amounts actually accrued and paid to an individual from the organization’s cash desk is carried out with the data of his personal account and individual accounting form.
In addition, during the inspection, special attention will be paid to the correctness of determining the amounts not subject to insurance premiums, and their compliance will be checked Art. 9 of Law No. 212-FZ, as well as documentary evidence and amount of payment.
We will separately indicate the documents that may be requested by inspectors to confirm the correct expenditure of Social Insurance funds:
1) temporary disability benefit:
– certificates of incapacity for work;
– calculation of benefits;
– orders for employment;
– time sheets;
– payroll statements;
– work books of employees;
2) maternity benefit:
– documents listed in clause 1;
– application for maternity leave;
– order on granting maternity leave;
3) allowance for caring for an adopted child for the period from the date of adoption of the child until the expiration of 70 calendar days from the date of his birth (in case of simultaneous adoption of two or more children - 110 days from the date of their birth):
– application for leave indicating its duration;
– order to grant leave in connection with adoption;
– calculation of benefits;
– a copy of the court decision on adoption;
– birth certificate issued by the registry office (copy of birth certificate);
– a certificate from the place of work (service) of the other spouse stating that he is not using leave in connection with the adoption of a child or that the spouse is not on maternity leave;
4) a one-time benefit for women who registered in the early stages of pregnancy:
– a certificate from a medical organization with which the woman registered in the early stages of pregnancy;
5) one-time benefit for the birth of a child:
– application for granting benefits;
– birth certificate issued by the registry office;
– a certificate from the place of work (service) of the other spouse stating that benefits were not paid to him;
6) allowance for caring for a child until he reaches the age of one and a half years:
– application for parental leave and payment of benefits;
– order to grant leave;
– a copy of the child’s birth certificate;
– a certificate from the other parent’s place of work stating that he is not on leave to care for this child and this benefit is not paid to him;
7) funeral benefit (paid by the employer at the last place of work):
– application for payment of benefits;
– death certificate issued by the registry office;
For your information: The opportunity to receive financial assistance in organizing a funeral is usually given to the relatives of the deceased. However, any person who has assumed the responsibility and expenses for carrying out burial activities, regardless of the degree of relationship with the deceased (for example, employees, friends, etc.), can apply for this benefit.
8) payment for additional days off to care for disabled children:
– application for additional days off;
– calculation of average earnings;
– a copy of the child’s birth certificate and disability certificate and a certificate from social security authorities stating that the child is not being kept in a specialized children’s institution;
– order (instruction) of the head of the organization to provide the employee with additional days off;
– a certificate from the other parent’s place of work stating that he is not provided with additional days off.
In case of failure to provide the required documents, inspectors may impose a fine of 200 rubles. for each document not submitted ( Art. 48 of Law No. 212-FZ).
It is possible that inspectors will want to conduct a survey of the institution’s employees about what specific wages it paid them, for example, if there are suspicions that there were so-called schemes to reduce insurance premiums. However, Law No. 212-FZ did not give controllers the right to conduct such surveys and involve employees of the organization and other persons as witnesses. Also, the legislation does not provide that the evidence obtained should be taken into account when making a decision based on the results of control measures.
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