From January 1, 2017, crediting and refunding overpayments of insurance premiums must be done according to the rules of Articles 78 and 79 of the Tax Code. The amount of overpaid insurance premiums is subject to offset against the appropriate fund. That is, overpayment of “medical” contributions is not allowed to be offset against arrears of pension contributions.

The overpayment will be returned only after the existing debt has been paid for the corresponding penalties and fines. If overpaid pension contributions reflected and posted to personal accounts, the tax authorities will not return the overpayment (clause 6.1 of Article 78 of the Tax Code of the Russian Federation).

Forms of documents used tax authorities and payers of insurance premiums for periods starting from 2017 when carrying out offset and return of amounts of overpaid (collected) insurance premiums, approved by order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/182@.

Credit and refund of insurance premiums overpaid before January 1, 2017

Until January 1, 2017, offsets and refunds of insurance premiums were carried out by the funds. you need to contact the appropriate fund. If the payer of contributions does not have arrears in contributions (penalties, fines) arising for reporting (calculation) periods that expired before January 1, 2017, the tax office will return the overpayment.

Overpayments incurred for periods prior to 2017 will not be offset. This was indicated by the Russian Ministry of Finance in a letter dated March 1, 2017 No. 03-02-07/2/11564.

Forms of documents for offset or return of overpaid (collected) insurance premiums to the Pension Fund of the Russian Federation were approved by Resolution of the Pension Fund of the Russian Federation of December 22, 2015 No. 511p.

An application for offset or refund of the amount of overpayment of contributions can be submitted within three years from the date of the overpayment.

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Home → Accounting conferences → → Crediting sick leave against contributions and refunding overpayments

INTERNET CONFERENCE

15.05.2017 - 22.05.2017

Insurance premiums - 2017: studying together

Crediting sick leave against contributions and refunding overpayments

Natalia:

— Good afternoon, a question about overpayment of social insurance contributions in connection with the payment of sick leave and benefits for up to 1.5 years. What is the current refund or offset mechanism?

« main book»:

— The procedure for counting social insurance benefits against the payment of contributions to VNiM is regulated by two laws - Ch. 34 of the Tax Code of the Russian Federation and Law of December 29, 2006 No. 255-FZ. Both provide that the amount of contributions to VNIM can be reduced by the costs of paying benefits for illness and in connection with maternity (clause 2 of article 431 of the Tax Code of the Russian Federation, part 2 of article 4.6 of Law No. 255-FZ).
But in ch. 34 of the Tax Code additionally states that if, based on the results of the settlement (reporting) period, the amount of expenses for the payment of benefits exceeds the accrued amount of contributions to VNIM, then the resulting difference (clause 9 of Article 431 of the Tax Code of the Russian Federation):
(or) is credited by the Federal Tax Service against the payment of contributions to VNiM on the basis of confirmation received from the Social Insurance Fund of expenses for the payment of benefits for this reporting period;
(or) can be returned at the request of the payer directly from the Social Insurance Fund (see below for more details).
In this regard, the Federal Tax Service explained that within the reporting period, contributions are reduced by benefits without problems on the basis of clause 2 of Art. 431 Tax Code of the Russian Federation. And to manage the amount of excess of expenses over contributions, resulting from the results of the reporting period (quarter, half-year, 9 months) and year, one must be guided by clause 9 of Art. 431 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service dated February 14, 2017 No. BS-4-11/2748@).
And this confirmation process goes like this. First, you submit a calculation of contributions to the Federal Tax Service. She, within 5 working days (from the date of submission of the electronic calculation) or 10 working days (from the date of receipt of the calculation on paper), transfers to your FSS department Appendices 2 - 4 to section 1 of the calculation with data on accrued contributions to VNiM and paid benefits (p 16, Article 431, clause 6 of Article 6.1 of the Tax Code of the Russian Federation, clause 5.2 of the Procedure, approved by the Federal Tax Service No. MMV-23-1/11@, by the Board of the Federal Tax Service of the Russian Federation No. 02-11-10/06-3098P from 07.22.2016 ).
In turn, the FSS, after receiving applications for calculation of contributions, has a maximum of 3 months to conduct a desk audit and confirm your declared expenses for payment of benefits (Clause 8 of Article 431 of the Tax Code of the Russian Federation, Part 1, 1.1 of Article 4.7 of Law No. 255-FZ , Article 26.15 of the Law of July 24, 1998 No. 125-FZ). Moreover, as part of this check, the FSS may request documents from you on expenses (for example, sick leave, employee statements, etc.).
If the FSS does not find a violation, then it confirms the expenses and reports this to the Federal Tax Service (clause 5.2 of the Procedure, approved by the Federal Tax Service No. MMV-23-1/11@, by the Board of the Federal Tax Service of the Russian Federation No. 02-11-10/06-3098P 22.07. 2016). And the inspectorate offsets the excess against the payment of upcoming contributions to VNiM (clauses 8, 9 of Article 431 of the Tax Code of the Russian Federation).
If the FSS decides that you paid benefits unlawfully, it will draw up a report and hand it to you. If you do not challenge it, the Fund will make a decision not to offset the costs of paying benefits. He will send this decision to you within 3 working days from the date of its delivery. And a copy of it is sent to the Federal Tax Service within 3 working days from the date the decision comes into force (Parts 4, 5, Article 4.7 of Law No. 255-FZ). And the inspection, in turn, will issue you with a demand for payment of arrears on contributions to VNiM. She will collect it according to the same rules as taxes (Part 6, Article 4.7 of Law No. 255-F).
A representative of the Federal Tax Service, in an interview in our magazine, assured that confirmation of expenses from the Federal Tax Service branches should be received by the Federal Tax Service Inspectorate promptly, i.e. until the end of the desk audit of the calculation of contributions. He also confirmed that if, based on the results of the first quarter, the organization’s expenses for paying benefits exceeded the contributions to VNiM calculated for this period and it is already known that the amount of the excess will exceed the amounts of contributions for both April and May, then it is possible not to transfer the amounts of contributions by deadline 05/15/2017 and 06/15/2017 (GK, 2017, No. 9, p. 11).
In addition, the Ministry of Finance explained that the amount of excess benefits over contributions generated at the end of 2016 can also be counted against the payment of contributions to VNiM in 2017 (Letter of the Ministry of Finance dated April 28, 2017 No. 03-15-09/26588)..
Now regarding the procedure for returning money from the Social Insurance Fund in real money. To do this, you need to submit a package of documents to your FSS department (Part 3, Article 4.6 of Law No. 255-FZ, clause 1, 2(1), 3 of the List, approved by Order of the Ministry of Health and Social Development of Russia dated December 4, 2009 No. 951n, FSS Letter dated 07.12.2016 No. 02-09-11/04-03-27029):
(i) an application for the allocation of funds for the payment of benefits;
(and) certificate-calculation. This new document. But the data reflected in the certificate is the same as in table 1 “Calculations for mandatory social insurance in case of temporary disability and in connection with maternity” of the old calculation 4 - FSS (which you submitted to your FSS department for 2016);
(i) breakdown of expenses for payment of benefits. This document is an analogue of table 2 of section 1 of the old calculation 4 - FSS;
(i) documents confirming expenses: certificates of incapacity for work, birth certificates of children, etc.
You can still submit these documents to the Social Insurance Fund without waiting for the end of the quarter.
After receiving the documents, the FSS can (Part 3, 4 Article 4.6 of Law No. 255-FZ)
(or) within 10 calendar days transfer money to your current account;
(or) appoint desk audit. And in this case, he will either return the money after verification, or refuse to allocate funds if errors are found. By the way, the decision to allocate funds or to refuse to allocate funds will be sent to you by the Social Insurance Fund, and a copy to the Federal Tax Service (Part 4.1, 5, Article 4.6 of Law No. 255-FZ).

They informed us that we must pay all contributions from the beginning of the year, and return the overpayment as of 01/01/2017 from the pension fund. How legal is this?

Read the article on how to return or offset the overpayment of insurance premiums for 2016.

Question: Since mid-2016, there has been an overpayment of insurance premiums in Pension Fund As a result, we did not pay dues. Since January 2017 insurance premiums moved to the Federal Tax Service Inspectorate and inspectors are demanding payment of contributions despite the existing overpayment.

Answer: Yes, they are legal. Since 2017 You need to pay fees to the inspectorate. Overpayment of contributions to the Pension Fund until 01/01/2017. you can only return it. To do this, contact the Pension Fund with an application. The Foundation will make a decision and pass it on to the inspectors. The inspection will return the overpayment to the bank account.

How to return or offset an overpayment of insurance premiums

Attention: from January 1, 2017, the calculation and payment of insurance premiums are controlled by tax inspectorates (
Ch. 34 of the Tax Code of the Russian Federation). But whether or not to return the overpayment of contributions to mandatory social, pension and health insurance for periods before January 1, 2017, the funds decide.*

Overpayment of contributions for compulsory social, pension and health insurance

Where to go to get a refund or credit for an overpayment of insurance premiums depends on the period of the overpayment. Overpayments for periods before 2017 can only be returned - to do this, contact the funds with an application* (
).

Submit applications to the tax office for a credit or refund of overpayments on insurance premiums only based on the calculations that were submitted to the tax office. Tax overpayment rules apply to offsets and refunds of contributions. How to reconcile accounts with tax office, read the recommendations. This follows from
Law of July 3, 2016 No. 250-FZ.

You can offset or return the overpayment within three years.

How to pay insurance premiums for employees

Since January 1, 2017, contributions to compulsory pension, social and medical insurance are controlled by the Federal Tax Service of Russia*. Therefore, transfer insurance premiums according to the rules that are provided Tax Code RF. The exception is contributions for injuries, which, as before, are paid to the Federal Social Insurance Fund of Russia (
Law of July 24, 1998 No. 125-FZ).

Where to transfer

Transfer insurance premiums to the location of the organization's head office* or its separate division (
clause 11 art. 431 of the Tax Code of the Russian Federation).

How to now credit and return personal income tax, contributions and other taxes

Fees for last year

Overpayments of contributions for the previous year and earlier can only be returned. It will not be possible to count it into payments for 2017* (
Art. 21 Federal Law dated July 3, 2016 No. 250-FZ).

To return the overpayment, submit applications for refund to the funds*. Fill out the application to the Pension Fund according to the recommended form. It is also available on pfr.ru in the section