The primary authority that deals with the payment of sick leave benefits are themselves legal entities. To receive benefits from, you do not need to write official statements and / or contact any third authorities: usually everything is decided by an oral appeal to the accounting department. So many workers never face the need to apply to the Social Security Fund at all.

However, this department is involved in the process in cases where a citizen has left work and registered with the employment service, registering himself as unemployed. In addition, the FSS deals with all citizens who work for themselves (i.e., are self-employed). These include, for example, lawyers private practice or notaries: they are also required to contribute to the fund, however, they do not have an employer to whom they could apply to receive payment.

Regardless of the situation, a citizen who should receive temporary disability directly from the FSS must apply there with a corresponding application.

Completing and submitting an application for benefits

The official form, which must be filled out by anyone wishing to receive payment from the FSS, was approved by the official order of this department No. 335.

The mentioned order also describes all the basic principles of documents of this kind. They look like this:

• The form must be completed in capital letters only.;
• the document can be filled out both manually and using a typewriter;
• all entries must be black and not go beyond the columns corresponding to them;
• text must be written neatly, without blots, rubbing and etching;
• the document has two sections that relate to the payment of funds. They correspond to two methods of transferring money as part of temporary disability benefits: to the specified address via Russian mail or by transfer to a bank account. Accordingly, a citizen must complete only one of the above sections;
• a citizen must fill out only those sections for which he has information. All other columns must be left blank.

In the event that the document contains false information, or it is filled out with errors, representatives of the Social Insurance Fund may reject the submitted application.

Within six months after sick leave was opened, a citizen has the right to apply to the Social Insurance Fund for temporary disability benefits. In certain cases, you can apply even when the mentioned deadline has been missed, however, there must be strong arguments for this (for example, a prolonged illness).

You can hand over the papers in person to the branch of the fund or by mail. using the registered mail service with notification. In the event that the patient does not have the opportunity to contact the office of the Social Insurance Fund in person, a registered letter should be used. This is due to the fact that only in this way the citizen will have documentary evidence that the documents were received by representatives of the department.

sick leave payment terms

In accordance with the applicable laws and regulations Russian Federation, the funds must be received by the client in the manner specified in the application within after the papers have been accepted.

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"Form 23-FSS RF" is a special unified standard document, which is filled in in cases where an enterprise or organization has a desire to return overpaid funds to extra-budgetary funds ( pension fund, FSS, etc.). Such situations are not uncommon, as a rule, this happens due to the operation of the "human factor": accounting errors, incorrect calculations, or simply inattention, as well as failures in accounting programs.

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What happens if you do not return the money

In cases where legal entities or individual entrepreneurs do not require the return of excessively transferred funds, employees of extra-budgetary funds may, at their discretion, decide on their own to credit such amounts against the transfer of future contributions or pay off existing debts and fines.

Should I return the entire amount?

Sometimes the overpayment amounts to quite significant figures, but at the same time the payer does not feel a great need for their full return.

A quite reasonable question arises: is it possible to return the paid amount in part or distribute it in some non-trivial way. The answer is simple: yes, the law in no way restricts the payer's right to dispose of overpaid funds as he pleases.

For example, you can demand to return only a certain percentage of the amount, and use the rest to pay off arrears, fines and penalties, you can set aside part of it for future payments, etc.

What to do if the money has already been credited by the fund's employees

If the money before the receipt of the application had already been used to cover fines and penalties, then it will be possible to return only the amount that turns out to be the difference between the overpaid funds and the money spent for these purposes. If the funds were credited against future payments, then there should be no problems with their full return.

Terms for the return of overpaid funds

By law, the possibility of returning money paid in excess of the measure is strictly limited to a period of three years. Applications received after this will not be accepted.

If the application arrived on time and the facts indicated in it correspond to reality, then the return of finances must occur within a month after it was received by employees of the off-budget fund with which the incident happened. At the same time, if the fund violates its obligations and delays the return Money, then by writing an appropriate application, for each day of delay, interest in the amount of 1/300 of the refinancing rate can be demanded from it (if representatives of the organization refuse to pay voluntarily, you can safely go to court).

An important clarification: if the fact of revealing overpaid contributions was revealed during reconciliation, then the period for their return is counted from the date of signing the reconciliation report.

Rules for filling out the form 23-FSS of the Russian Federation

There are a few important things to keep in mind when filling out the form.

1. Firstly, any errors when specifying the details of the organization can lead to very unpleasant consequences, so you need to pay special attention to them.

If everything is more or less clear with the TIN, KPP and other parameters, then for many it is difficult for a line called “OKATO code” (stands for All-Russian classifier objects of administrative-territorial division). To date, this line must be put (in other words, the All-Russian classifier of territories municipalities), which can be found, for example, on the website of the tax service.

2. Secondly, when demanding the return of money, it is necessary to indicate their purpose (that is, put the amount in the exact cell to which it refers).
3. And third important point: if the application to the fund is submitted not by the applicant personally, but by his representative, detailed information about him must be entered in a special section of the application.

The application is drawn up in two copies, one of which is transferred to the specialist of the off-budget fund, and the second, as potential evidence, remains in the hands of the payer. In this case, the employee of the institution is obliged to stamp both documents.

Below is an example of filling out Form 23-FSS of the Russian Federation - Application for the return of amounts of overpaid insurance premiums, penalties and fines to the Social Insurance Fund of the Russian Federation.

Instructions for filling out Form 23-FSS

• First of all, at the top of the document on the right, you should enter the position of the head of the territorial branch of the FSS, his last name, first name, patronymic.
• Further, already in the application itself, it is necessary to indicate information about the payer in the most detailed way: the full name of the company (with a deciphered organizational and legal status), the registration number in the body for monitoring the payment of insurance premiums and the code of subordination (both of these values ​​are assigned to each payer by the FSS - you can find them organization website).
• The next step is to enter the TIN, as well as legal address enterprises. If it differs from the actual one, then the actual one should also be indicated.

The second part of the document concerns the cash itself. First, you need to enter the required amounts in the appropriate boxes. Then the bank account details of the organization are entered, as well as the OKATO code (explanations for it were given above)

The line called "Personal account number" marked with an asterisk is filled in only by those organizations that have a personal account with the Federal Treasury.

In conclusion, the document must be signed by the head of the organization, as well as the chief accountant.

If the director simultaneously performs the functions of the chief accountant, then in the second line he must again put his signature.

The phone number opposite each surname is indicated in case the employees of the institution have any questions for the applicant. Lastly, the date is put on the document, as well as the seal (if any).

If the application is written by a person who is the representative of the applicant, then he must fill out the lines below, including indicating personal passport data and the document on the basis of which he acts.

Application for sick leave FSS (form and sample)

The Social Insurance Fund of the Russian Federation is the guarantor of the observance of the rights of citizens in the event of their illness, the birth of a child, or an injury that caused a person to temporarily lose the opportunity to work and earn income. However, it should be remembered that in order to exercise the rights of citizens to receive money in the event of the described cases, it is necessary to prepare and submit to the Fund a whole list of documents, including an application form for sick leave from the FSS. A sample and template is provided below.

Sick leave

The current legislation of the Russian Federation guarantees each employee the timely and full payment of his sick leave. This obligation of the Social Insurance Fund or the employer in the case of indirect payment of ballots arises immediately after the presentation of a certificate of temporary incapacity for work.

To do this, an employee who wants to receive sick time pay must fill out an application form for a sick leave from the FSS and hand it over to his employer.

It is important to remember that each enterprise is obliged to submit an application and a sick leave to the territorial body of the Social Insurance Fund no later than five days after receiving the relevant application from the employee. Ignoring this instruction will lead to violation of the rights of citizens to timely payment sick leave.

Filling out an application

The official application form for the FSS sick leave was approved by Order of the Social Insurance Fund of the Russian Federation of September 17, 2012 N 335. It can be downloaded from the link below, on the official website of the FSS or using legal reference system"Consultant+".

Application form for payment of benefits (paid leave)

By the same regulatory and administrative document, the Social Insurance Fund of Russia provided that an application for the payment of benefits can be filled out in block letters in one of the following ways:

• by hand using a gel, capillary, fountain or ballpoint pen;
• typewritten way.

All entries must be black and strictly within the appropriate columns or cells.

The text must be entered neatly, without blots, etchings and corrections. Do not cross out or cover up characters.

It is important to note that at present, the FSS sick leave application form provides for only two possible options receipt by the employee of payment for his ballot:

• transfer with an obligatory visit of an employee to the Russian Post office;
• payment to a citizen's bank account.

In this case, the employer or individual entrepreneur is removed from the relationship for paying sick leave between the employee and the Social Insurance Fund of the Russian Federation.

Depending on the chosen method of receiving compensation for the period of temporary incapacity for work, the corresponding citizen must fill out:

• or a section indicating the bank details of the credit institution in which the relevant account is opened;
• or block No. 6, intended to indicate the address at which a citizen can receive payment for the ballot.

After filling out and entering data into the application form for a sick leave to the FSS, a person who intends to receive payment for the period of illness attaches the original certificate of incapacity to work to the form. Then the entire package of documents is transferred to the employer.

Instead of a conclusion, it should be noted that the person making the application must complete only those sections for which he has the relevant information. In columns that are not to be filled in, any data should not be reflected. By general rule it is advisable to put dashes in them.

A sample of filling out an application to the Social Insurance Fund for payment of a sick leave can be found at the link.

Sample application for payment of temporary disability benefits

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Application for reimbursement of FSS expenses

It is the responsibility of employers to transfer insurance premiums to the FSS. If the amount of expenses exceeded the amount of the contribution, the organization may apply for a refund. This right does not depend on the taxation system, and is also available in any billing period.

In order to apply for a refund of funds from the FSS expenses, you must fill out a special form. There is a strict pattern, which is indicated in the letter of the Social Insurance Fund dated 12/07/2016. Applications can be filled out either manually or on a computer.

Remember! The document must contain the following information:

• the head of the territorial body of the FSS to which the request is sent;
• title of the application;
• all information about the employer. The application must include registration numbers, address, name of organization;
• the amount of reimbursed expenses. It is important to indicate the exact amount with kopecks;
• details of the bank account to which the transferred funds should be received;
• the name and details of the financial institution in which the applicant's account is serviced.

The application form is signed by the head of the organization, the enterprise and the chief accountant, and then the seal is put.

ATTENTION! View the completed sample application for reimbursement of FSS expenses:

How to fill out an invoice

When applying for the allocation of money for payment insurance coverage you need to provide proof of calculation.

It must contain the following information taken for the reporting period:

• the amount that the FSS insured owes for the entire reporting period. Here, both the beginning and the end of the period are considered;
• the amount of accrued insurance premiums, the amount must be indicated for the last three months;
• additional insurance premiums;
• funds that were spent, but not taken into account;
• size financial resources that have been charged territorial bodies Social Insurance Fund as reimbursement of expenses;
• contributions that were paid by the organization in excess and returned in the future;
• the amount of money that was directed to compulsory insurance for the last three months;
• all insurance premiums that have been transferred by the organization in the last three months;
• the amount of the policyholder's debt that has been written off.

For the insured, nothing new has appeared in the procedure for filling out a certificate-calculation compared to previous forms.

Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues.

What documents do I need to submit to the FSS for reimbursement

In 2019, heads of organizations and enterprises may face a problem of where they need to apply for reimbursement of benefits. When applying to the FSS, you will need to provide a package of documents approved by regulations.

These include:

• a completed application form for reimbursement of insurance coverage;
• a full report on all benefits paid to employees and funds transferred to the budget.

Important! All benefits paid to employees must be documented.

Copies of the following documents are attached as proof:

• certificate of registration in early dates, in such a situation, a woman is paid an allowance if she consulted a doctor earlier than 12 weeks;
• when paying a funeral benefit, a certificate f. 33, issued by the registry office at the time of death registration;
• when applying for child support and lump sum payment At birth, you must provide a certificate and a birth certificate. In addition, the other parent must show a certificate from work stating that he did not receive benefits;
• when paying temporary disability benefits, a sick leave is provided.

The same applies to sick leave for pregnancy and childbirth, which are paid on the basis of sick leave.

Watch the video. Reimbursement of benefits from the FSS:

What expenses are reimbursed by the FSS of the Russian Federation in 2019 according to the certificate

Attention! The organization has the right to apply to the FSS for reimbursement of expenses incurred if they were higher than the contributions.

In 2019, the Social Insurance Fund reimburses companies for the following payments:

• payments for disability of employees, which occurred temporarily due to illness;
• benefits for pregnancy and childbirth, as well as for caring for a child up to 1.5 years;
• burial allowance.

It is important to remember that not all FSS benefits are fully compensated. For example, maternity benefits are returned to the employer in full, but when sickness benefits are calculated, the first three days are paid by the employer.

Reducing insurance premiums for benefits

The organization can reduce the amount of monthly contributions. This is provided for by Article 431 of the Tax Code. The employer can independently, when making a payment to the FSS, deduct from the amount the costs incurred for the payment of benefits to its employees.

Please note! These benefits will include:

• on pregnancy and childbirth;
• with early registration for pregnancy (up to 12 weeks);
• at the birth of children;
• maternity benefits for women with children under 1.5 years old;
• in case of temporary disability due to illness;
• for burial.

Thus, the process of receiving compensation by the organization from the FSS is simplified by deducting this amount from the next insurance premium. But, if the amount of payments exceeded the amount of the contribution required to be paid, then the manager must contact the FSS.

Employees of companies from regions where the FSS pilot project is taking place are entitled to receive hospital benefits from the Fund directly. To do this, they need to fill out an application for payment of sick leave and prepare Required documents. Let's figure out what the company should do in this case.

Attention! We have prepared a sample application. He will help you get sick leave from the Foundation. The relevance is confirmed by the experts of the BukhSoft program. Download for free:

The pilot project is that the Fund directly, without the participation of employers, pays social benefits to insured persons. These are sick leave, benefits for pregnancy and childbirth, benefits for the birth of a child, for caring for a child under 1.5 years old, etc. The Fund also pays for the prevention of injuries and occupational diseases. Currently, 39 regions are already involved in the FSS pilot project.

Calculate sick leave in the BukhSoft program. You can easily determine the employee's length of service, all the amounts that are included in the calculation, and find the amount of the benefit online. The program will separately calculate the amount of benefits paid by the employer and the FSS.

Calculate sick leave online ⟶

Submit an application for sick leave and other documents to the FSS

To receive non-accident sickness benefits, an employee submits to the company:

1. Sick leave claim
2. Certificates of earnings received in previous places for the billing period, if you have not received them before.

The company is obliged to submit an application for payment of sick leave and other said documents, as well as an inventory of them, no later than 5 calendar days to the territorial office of the Fund at the place of registration.

The inventory form was approved by order of the FSS dated November 24, 2017 No. 578.

The employer submits the collected package of documents to the FSS in paper or in electronic format. The method depends on the average headcount of the company.

Submit documents in electronic or paper form. If the average headcount of your company is 26 or more people, use electronic way. Submit documents in the form of an electronic register. If the average number is less than 25 people, then you can use the paper method.

The registry form was approved by order of the FSS dated November 24, 2017 No. 579.

Application for sick leave will be considered by the FSS

After the documents are received, the Fund's subdivision will check them within 10 calendar days and decide whether to pay sick leave or refuse.

If the company did not know about the pilot project and accrued the sick leave itself, in the usual way, the FSS will not reimburse such expenses.

The money will come to the employee to his bank account according to the details specified in the sick leave application.

The Hospital Fund will pay in the usual way. He will accrue it starting from the 4th day of illness. The first 3 days the company-employer will pay at its own expense.

If there was an accident at work or an employee got an occupational disease, documents for the Fund are drawn up and transferred in the same manner. But on a larger scale. It is also necessary to submit an accident report at work or an occupational disease report with copies of the investigation materials.

it is important to indicate the correct bank details in the sick leave application. IN otherwise payout may be lost.

After the documents are received, the Fund will check the insured event within 10 calendar days and make a decision.

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Filling out a sick leave application

Read the sample filling and show it to the employee:

If the hospital experience is underestimated

In this case, the company should prepare an application for additional payment, attach supporting documents and submit the collected package to its territorial office of the Fund. He will pay the employee the amount of sick leave due.

For the calculation of sick leave for pregnancy and childbirth in 2018, for an example, see the link

If the length of service in the hospital is too high

In this situation, it is believed that the company is to blame for the overpayment, since it was she who submitted the documents.

The company is obliged to pay to the FSS the costs incurred by it. The employee has the right to return her money only voluntarily.

You can withdraw money only in two cases:

1. The employee himself is to blame for the overpayment (brought documents with incorrect data; hid important information, etc.);
2. A counting error has been made (for example, a double transfer of the amount).

Example

The company overestimated the employee's length of service on sick leave. She reflected the costs of reimbursement of the FSS as other expenses (paragraph 11 of PBU 10/99):

Debit 91-2 Credit 76 sub-account "Settlements with the FSS"

- expenses for reimbursement by the FSS of overpayment for sick leave;

Debit 76 subaccount "Settlements with the FSS" Credit 51

- the amount of compensation transferred to the FSS.

How to withhold personal income tax from sick leave?

The Company is not recognized as a tax agent in terms of the payment of sick leave by the Fund under pilot project. After all, it is not a source of income. The fund itself will keep the required amount of personal income tax.

• Learn more about electronic medical records >>