Support for the FSS pilot project

A new system for paying benefits to employees - directly from the Social Insurance Fund of the Russian Federation - was launched back in 2011. Then the Nizhny Novgorod region and the Karachay-Cherkess Republic joined it. In 2012, six more regions became participants in the pilot project: Astrakhan, Kurgan, Novgorod, Novosibirsk, Tambov regions and Khabarovsk Territory. In 2015, the project covered even more regions. Already in January of this year, the Republic of Crimea and the city of Sevastopol joined the pilot project. From July 1, the Republic of Tatarstan, Belgorod, Rostov and Samara regions joined (Resolution of the Government of the Russian Federation of December 25, 2014 No. 1484).

The tools of the 1C: Salary and Personnel Management 8 program allow you to keep track of accruals and benefits for participants in the pilot project.

The document “Sick Leave” provides for filling out additional information to be included in the register for transfer to the Social Insurance Fund as part of the pilot project.

An employee’s application to the Social Insurance Fund for payment of benefits is generated automatically.

“1C: Salary and Personnel Management 8” provides a specialized workplace “ Benefits from the Social Insurance Fund", where you can create registers of applications, upload them to a file and immediately send them via electronic communication channels to the FSS.

Let us recall that the project involves a transition to direct payments of benefits to insured persons, and not to employers (as was previously the case).

Now the employer’s responsibilities include only receiving the necessary documents from the employee and submitting them to the fund body.

In this regard, contributions to the Social Insurance Fund of Russia must now be transferred in full, that is, without reduction by the amount of calculated benefits.

Initially, the Regulations (approved by Decree of the Government of the Russian Federation of April 21, 2011 N 294) envisaged the implementation of the pilot project before the end of 2015, but the project was extended until December 31, 2016.

I would like to note that policyholders do not have the right to refuse to participate in the pilot project. The legislation does not provide such an opportunity.

And, since there is no opportunity to refuse, we must get used to it, adjust and adapt to innovations.

Tools of the program “1C: Salaries and personnel management 8” ed. 3.0 allow you to keep track of accruals and benefits to participants in this FSS pilot project.

Setting up accounting policies

In setting up the organization's Accounting Policy, you need to indicate the date of entry into the pilot project. For the Samara region - July 2015.

Registration of sick leave

After the accounting policy is set up in the “Sick Leave” document, the “FSS Pilot Project” tab will appear, where you need to fill in the relevant information.

To submit a register of information to the Social Insurance Fund, you need to fill out additional information: number of the certificate of incapacity for work, date of issue, medical organization, position of the doctor, his last name, initials or identification number.

Employee statement

The employee’s application for payment of benefits must be submitted to the Social Insurance Fund office. It can be created on the “Pilot Project” tab. The data that is already in the program is entered automatically, the missing data needs to be filled in.

Reporting to the Social Insurance Fund

Functionality for working in the 1C Enterprise Accounting 8 program in the latest releases of version 3.0.41 The program must be configured as follows. In the “Salaries and Personnel” section, select “Salary Accounting Settings”. On the “Salary” tab, you need to indicate the start date for the calculation of sick leave by the territorial body of the Social Insurance Fund - 07/01/15 (Fig. 1).

Next, when creating the “Sick Leave” document from July, the “FSS Pilot Project” tab will appear. Here you can fill in the data for the register of information transferred to the Social Insurance Fund and enter the employee’s applications for payment of benefits. The document calculates only the amount of benefits paid at the expense of the employer. All documents necessary for organizing work within the framework of the FSS pilot project are presented in the journal “Transfer of information about benefits to the FSS” in the “Salaries and Personnel” section (Fig. 2).

First of all, you need to create and fill out an “Application”. When creating a “List of Employee Applications for Payment of Benefits,” the necessary data will be provided automatically when you click the “Fill” button. Next, move on to the “Register of information required for the assignment and payment of benefits.” Add a new field and select the application. Already existing data will be included in the registry automatically, others must be filled in manually. Information about the medical organization is entered independently (Fig. 3).

After filling out all the required fields and sections, you can begin sending or downloading the registry.

In the program "1C: Salaries and personnel management 8"

To create a register in the program “1C: Salary and Personnel Management 8”, ed. 2.5, first of all, it is necessary to establish from what date the payment of benefits was transferred to the Social Insurance Fund - 07/01/2015. This setting is located in the “Accounting Parameters” on the “State Benefits” tab (Fig. 4).

As before, benefits for temporary disability are registered in the document “Accrual on sick leave”. If the benefit accrual month specified in the document exceeds the date of entry into the project specified in the accounting parameters, the behavior of the document changes:

• that part of the benefit that is accrued at the expense of the Social Insurance Fund is not calculated in the document; lines with a zero calculation result are formed in the document. Such lines should not be removed from the document. If you specify a non-zero result of the calculation manually, then when you try to post the document, you will receive the message “Insureds participating in the pilot project of the Social Insurance Fund do not receive benefits!” and the document will not be processed;
• an additional tab “Application and information for the Register” appears, on which data is entered for subsequent filling out the application form, inventory, register, some of the fields are filled in automatically based on the data already available in the information base.

A set of necessary registers is located in the “Payroll calculation” section of the desktop in the journal “Registers pilot project of the Social Insurance Fund”. You can enter data into them by clicking the “Fill” button, but you will still have to provide some of it yourself, for example, information about the medical institution and doctor. The register (document) number is assigned automatically. The numbering of all registers transmitted electronically to the FSS within the framework of the pilot project is carried out within a day, in accordance with the requirements established by the FSS for the name of the registry file. If necessary, the number can be edited manually (“Actions – Edit number”).

As part of the pilot project, the employer is not required to accrue a lump-sum benefit upon the birth or adoption of a child; he must provide the documents provided for by the FSS Orders for its assignment (previously, this benefit in the program was accrued by the document “Accrual of lump-sum benefits at the expense of the FSS” / “Accrual of state lump-sum benefits”) .

The “Register of information in the Social Insurance Fund on benefits for the birth of a child” is filled out for children born no earlier than a year before the date of the document and not included in another register. Information about the children of employees can be specified in the personal data of an individual on the “Personal Data” tab. In the “Family” field, you must indicate the degree of relationship, full name. child and date of birth. The degree of relationship should not be set manually; for this you can use the selection from OKIN (Fig. 5).

As before, the assignment of child care benefits is carried out using the “Parental Leave” document. As part of the pilot project, the “Application” and “Documents” bookmarks were added to the document, intended for entering data that is subsequently used to generate a printed application form, register and register file.

The assignment of benefits for temporary disability in connection with an accident at work or an occupational disease is carried out, as before, by the document “Accrual on sick leave”. As part of the pilot project, the assignment of benefits is similar to the assignment of temporary disability benefits, the difference is that only one additional tab “Application” appears in the document, since it is not expected to compile a register and enter additional information.

Leave for sanatorium-resort treatment, as before, is registered in the document “Accrual of leave to employees of organizations.” As part of the pilot project, if additional leave is selected in the document, for which it is indicated that it corresponds to the benefit - payment for additional leave for sanatorium treatment by the insured, an additional tab “Application for payment of benefits” appears in the document, using the button on which It is possible to generate a printed application form, filled out according to the data available on the tab.

Social benefits for funerals are accrued by the employer; in the program, the accrual is made by the document “Accrual of one-time benefits at the expense of the Social Insurance Fund” (in the program the benefit is called “In connection with death”). As part of the pilot project, the formation of an “Application for reimbursement of expenses for the payment of social benefits for funeral” is supported.

Based on materials from 1C:ITS.

If you keep records of organizations that are registered in the regions participating in the pilot project, then to enable its support mode you must indicate the date of entry into the project. Documents for the assignment of benefits that will be registered after this date will be supplemented with a tab for filling out the data necessary to generate printed forms in accordance with the orders of the Social Insurance Fund. In order to indicate the date of entry into the project, you need to open the accounting parameters settings form and in the “State benefits” section indicate the date in the “Payment of benefits transferred to the Social Insurance Fund from” field.

Let's take a closer look at what exactly will change in the documents for assigning benefits.

Document “Accrual on sick leave”.

1. Formation of an application for temporary disability benefits.

Now the benefit that is accrued at the expense of the Social Insurance Fund will not be calculated in the document; instead, lines with the calculation type “payment of sick leave” will appear, where the amount of accrual will be zero. These lines should remain in the document and cannot be deleted. You should also not indicate the result of the calculation in this line, otherwise the program will display the error “No benefits are accrued for policyholders participating in the Social Insurance Fund pilot project!” and will not process the document.

An additional tab “Application and information for the Register” will appear in the document, in which you will have to fill in all the necessary data, this is necessary to generate the application, inventory and register. You can print the application from the same form.

Let's take a closer look at filling out the “Application and information for the Register” tab. This tab, in turn, contains 3 more sub-tabs “Application”, “Sickness certificate data”, “Sickness certificate data (continued)”.

In the first tab “Application” you must indicate the data for the application for payment of benefits using the form from Appendix No. 1 to the Order FSS dated September 17, 2012 No. 335.

• Fill in the employee's full name
• Enter the employee's passport details. If the employee is a foreign citizen, then it is necessary to indicate the type of document confirming his permanent or temporary residence. and also fill out the details of this document.
• Indicate the registration address (registration address) and telephone number of the individual.
• Next, you need to select the method of transferring benefits, at the request of the employee, this is either a transfer to a bank account, in this case you must indicate the bank and account number to which the funds need to be transferred; or the benefit is paid by postal order, in which case you must indicate the exact address and code according to KLADR (filled in automatically). If the program already has documents entered for this employee as part of the pilot project, then the details of the current document can be filled in automatically based on previous data; if there were no such documents, then the information for automatic completion is taken from the data entered into the program.
• The official salary is filled in, it should also be filled out automatically based on the data in your database.
• If necessary, during downtime, the average daily earnings are filled in manually;
• The authorized person and his position, these details are filled in automatically if you have filled out a register of information about the responsible persons of the organization.

If any data in the program has changed, then in order to see these changes in the document, click on the “Update” button.

After all fields have been filled out, the document has been recorded and posted, you can print the application by clicking on the “Application – Completed Form” button. It is also possible to print a blank form using the “Application – Blank Form” button

After checking and completing all these fields, as well as posting the document, you can print the completed application using the “Application - Completed Form” button (2011 or 2012). If you need to fill out the application manually using a pen, you can print a blank form using the “Application – Blank Form” button.

2. Formation of an application, maternity benefit.

Let's consider some differences in the option of filling out the document when calculating maternity benefits. Unlike temporary disability benefits, here it is possible to calculate average earnings according to the 2010 rules. To do this, in the “Sick leave accrual” document, you must check the “Calculate earnings according to the 2010 rules” checkbox.

In the case of registration of maternity benefits, additional fields appear on the “Application” tab: “Maternity benefits are calculated from the salary (tariff rate)” - set if the calculation is made according to the rules of 2010 indicating the official salary; and “Registered in the early stages of pregnancy, date of certificate” - is established if there is a certificate of such registration.

After filling out all the data, you can also print the application.

Formation of an inventory of applications and a register.

In the “Sick Leave Accrual” document there are two more tabs for filling out information for the Registry, these are “Sick Leave Data” and “Sick Leave Data (continued)”;

Data from the certificate of incapacity for work is entered into these sections, and they will also be included in the printed form of the registry and the generated registry file for sending to the Social Insurance Fund. You can leave these fields blank, but when creating the register itself, they will need to be filled out. The program also provides the ability to enter data on a certificate of incapacity for work using a barcode scanner. You can find out more about this procedure in the article.

Next, in order to create a register for transfer to the Social Insurance Fund in 1C, you need to go to the “Payroll calculation” tab and select the “registers (FSS Pilot Project)” item, the document log will open, create a new document in it and fill it out. More information about filling out the register can be found on the page

If an organization joins a pilot project, then the first thing that needs to be done in 1C 8.3 ZUP is to indicate in the Accounting Policy that the payment of benefits has been transferred to the Social Insurance Fund from the corresponding date. For new regions - from July 1, 2016:

After the settings have been completed, additional tools are automatically connected to 1C 8.3 ZUP:

• Additional bookmarks appear in the Sick Leave and Parental Leave documents;
• It becomes possible to enter additional documents.

It is convenient to work with these documents from the section “Reporting, certificates” - “Benefits at the expense of the Social Insurance Fund”:

This is a special workplace for organizations participating in the FSS pilot project:

As already mentioned, according to the FSS pilot project, benefits are paid directly by the Fund. At the same time, the employee also brings the employer a sick leave certificate and the necessary documents for the assignment of benefits, for example, a certificate from previous employers. In turn, the employer registers the documents, draws them up accordingly and sends them to the Fund, and the Fund pays the employee benefits:

What new participants who joined the FSS pilot project from 07/01/2016 need to pay attention to is that this benefit, which is accrued in the June salary, is paid by the organization to the policyholder, despite the fact that the payment takes place in July. Those benefits accrued already in July are paid by the Foundation, and for this the organization needs to draw up the necessary package of documents.

As for monthly benefits up to 1.5 years, organizations that joined the pilot project must request an “Application for Payment of Benefits” for all employees, that is, determine where to pay the benefits. This can be a payment to a bank account or a postal transfer. Next, you need to create a set of documents for the Social Insurance Fund and send it. And already the July accrual of benefits will be paid by the Foundation. In this case, it is enough to send a set of documents once, then the Fund will pay the employee a monthly allowance directly.

As for the one-time benefit for the birth of a child, if the application for it occurred in July, then the Fund will pay it.

However, there are two benefits that the employer still pays:

• One-time funeral benefit;
• Payment of additional days off for parents of disabled children.

These benefits are paid by the employer, but the employer is further reimbursed by the Fund. These payments are not shown in the 4-FSS report as expenses for insurance in case of temporary disability and in connection with maternity.

How to reflect temporary disability or maternity benefits in 1C 8.3 ZUP

In 1C 8.3 ZUP, benefits for temporary disability and pregnancy and childbirth are formed on the basis of the document “Sick Leave”. We enter this document:

We fill out the tab “FSS pilot project” - “Employee’s application for payment of benefits”:

Additionally, personal data is indicated:

And additional data - how the employee wants to receive benefits:

Information about how the benefit was calculated is filled in automatically, but there are cases when you need to fill in manually:

If electronic exchange has been established with the Foundation, and it must be established if the organization has more than 25 people on staff, then information is submitted to the Foundation in electronic form. To do this, fill out the following information for the registry:

In addition to the employee’s Application for payment of benefits, data is entered for the register, where you need to fill out the medical organization, OGRN, address:

It is also necessary to enter information from the certificate of incapacity for work:

It is possible to print the application:

If documents are sent electronically, a register of information is created:

By clicking the Fill button, all benefits of the specified type are added to the register, for example, “Disability Benefit”:

We check all the data on the bookmarks, they should be filled in automatically and upload them to a file:

If a direct exchange with the Foundation is configured, then we send the Register of Information using the Send button:

How to reflect child care benefits up to 1.5 years old

Enter the “Parental Leave” document:

You can also fill out an employee’s application for payment of benefits from the Benefits workplace at the expense of the Social Insurance Fund by clicking the Create application button or Fill out all applications based on previously entered documents:

In the application you indicate the recipient, the method of payment, what documents are attached to assign the benefit, the calculation of the benefit and some information for the register:

If documents are sent electronically, then we create a Register of Information, where we indicate the type of benefit - Monthly child care benefit:

By clicking the Fill button, data is automatically entered into the Register, we check it and send it to the Foundation:

One-time benefit for the birth of a child and benefit for registration in the early stages of pregnancy

When reflecting a one-time benefit at the birth of a child and a one-time benefit when registering in the early stages of pregnancy, the document Lump-sum benefit is not entered in 1C 8.3 ZUP. And the employee’s application for receiving benefits is immediately entered, as well as a register for sending to the Social Insurance Fund.

That is, these benefits are not accrued in the 1C 8.3 ZUP program, but an application for receiving benefits is generated:

We indicate the employee, payment method, attached documents, information for the register:

How to apply for a funeral benefit in 1C 8.3 ZUP

To pay a one-time funeral benefit in 1C 8.3 ZUP, we first enter the document “One-time benefit” in order to calculate the benefit and pay it. Only then is the Application for reimbursement of funeral benefits entered.

In the Benefits at the expense of the Social Insurance Fund workplace, work with such benefits occurs on a separate tab Reimbursement of expenses of the organization:

Based on the One-Time Allowance document, we submit the document Application to the Social Insurance Fund for reimbursement of funeral expenses:

How to make an additional payment? weekend for parents of disabled children

Payment for additional days of rest to care for disabled children is made in the document “Payment for days to care for disabled children”:

Then an Application is submitted to the Social Insurance Fund for reimbursement of payments to parents of disabled children:

We also note a nuance regarding temporary disability benefits during the transition to the pilot project. If in July the organization became a participant in the pilot project, then when calculating temporary disability benefits, a portion is accrued at the expense of the employer, and nothing is accrued at the expense of the Social Insurance Fund:

The sick leave period is recorded so that no salary is accrued for this period. In this case, the benefit is not accrued, since it will be accrued and paid to the employee directly by the Fund:

When sick leave is received from an employee, the employer must fill it out. When filling out, indicate the average earnings for the two previous years, the average daily earnings, but do not indicate the amount of accrued benefits at the expense of the Social Insurance Fund and the amount of accrued benefits in total - the Fund itself will do this.