PFR overpayment refund application form. New forms of applications to the Pension Fund, refund of overpaid contributions
N.G. Bugaeva, economist
Overpayment is not a loss: how to set off or return money from the PFR and the FSS
In May 2014, the Order came into force, which approved new forms of applications, decisions and acts used when offsetting and returning insurance premiums in annexes to the Order of the Ministry of Labor of December 4, 2013 No. 712n (hereinafter - Order No. 712n). Let's see in what cases they are applied.
What is the overpayment and how can it be set off
All types of payments that go to the budgets of the PFR and the FSS can be divided into four groups by type of insurance. For each payment, an overpayment may be formed, and it will be possible to set off it in the account:
- payment of future payments on contributions from the same group;
- repayment of arrears on contributions, penalties and fines specified in the same group.
That is, offsetting the overpayment for any of these payments is possible only within its own group. Part 21 of Art. 26 of the Law of July 24, 2009 No. 212-FZ (hereinafter - Law No. 212-FZ).
GROUP 1. Payments for compulsory pension insurance (OPS):
- contributions to the TSO, calculated at the main (including preferential reduced) tariffs;
- contributions to the TSO, calculated at additional rates;
- interest on contributions to the OPS;
- fines paid to the PFR budget.
The overpayment of contributions to the TSO, accrued at basic rates, can be offset against the payment of contributions calculated at additional rates.
GROUP 2. Payments for CHI:
- contributions to compulsory health insurance;
- interest on contributions to CHI;
- fines paid to the budget of the MHIF.
In the absence of debt, the overpayment to the MHIF can be offset against future payments or returned. But it cannot be credited against pension contributions, although the PFR is responsible for administering both of these contributions.
In accordance with the amendments to Law No. 212-FZ, an overpayment to the MHIF, formed in 2015 and later, can be offset against payments to the PFR, and vice versa sub. "h" paragraph 15 of Art. 5 of the Law of June 28, 2014 No. 188-FZ.
GROUP 3. Payments for insurance in connection with temporary disability and maternity:
- contributions;
- penalties;
- fines paid to the FSS budget.
GROUP 4. Payments for insurance in connection with accidents at work and occupational diseases:
- contributions "for injuries";
- interest on contributions "for injuries";
- fines for committing offenses, liability for which is provided for by Law No. 125-FZ Art. 19 of the Law of July 24, 1998 No. 125-FZ (hereinafter - Law No. 125-FZ); Part 2 Art. 1 Law No. 212-FZ.
It will not be possible to set off the overpaid contributions "for injuries" against the payment of contributions in connection with temporary disability and maternity. And vice versa. Indeed, although both contributions are controlled by the FSS, the accounting of income and expenses for these types of insurance is kept separately and does not imply a "cross" use of the funds received. paragraph 2 of Art. 20 of Law No. 125-FZ. Indirectly, the impossibility of such a transfer of payments is also confirmed by the composition of Form 22-FSS of the Russian Federation, used to offset contributions overpaid to the FSS.
Note that it is redundant recovered amounts cannot be set off against future payments, they can only be returned. And if you have arrears in penalties or fines, the fund, before returning the overpayment, will automatically set off part of it or the entire amount in full towards repaying the debt. Part 1 Art. 26,.
What can be done with overpayment
Overpayment can be formed for various reasons. We summarized the main situations in the table.
| The situation in which the overpayment was formed | What can be done with overpayment |
| SITUATION 1. The payment order indicates a larger amount than is payable. At the same time, the correct amount of accrued and paid contributions is indicated in the reporting. | OPTION 1. To do nothing. Then the regulatory authorities, having discovered an overpayment, will independently offset it against future payments for the corresponding type of contributions. And if you have debts on penalties or fines that are paid to the same budget of the fund, they will first pay off this debt at the expense of overpayment, and the remaining amount will be credited against future payments. Part 1, 3, 8 Art. 26 of Law No. 212-FZ |
OPTION 2. Apply for an offset against the payment of certain payments within their group (as indicated in the previous section). To offset overpayment on contributions (penalties, fines m) Part 6 Art. 26 of Law No. 212-FZ:
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OPTION 3. Submit an application for a refund. To return the overpayment on contributions (penalties, fines m) Part 11 of Art. 26 of Law No. 212-FZ:
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| SITUATION 2. Incorrectly determined the amount of contributions payable. Therefore, in the reporting, the amount of assessed contributions was erroneously indicated in a larger amount than necessary, and the same amount was transferred | It will be necessary to correct the information in the submitted reports, reducing the amount of accrued contributions to Part 2 Art. 17 of Law No. 212-FZ. And with the resulting overpayment, it will be possible to act in any of the ways considered in situation 1 |
| Excessive accrued and paid pension contributions at some point become irrevocable - 2 weeks after the deadline for submitting the next report and Part 9 of Art. 15 of Law No. 212-FZ; PFR Letter No. NP-30-26/7951 dated June 25, 2014. If the PFR specialists managed to allocate the wrong amounts to the individual accounts of the insured persons, then such an overpayment can only be offset against future payments to the OP S part 22 of Art. 26 of Law No. 212-FZ | |
| SITUATION 3. The CCC is incorrectly indicated in the payment order, due to which the contributions accrued at the main tariffs for the OPS were transferred to the payment of "additional" contributions (or vice versa) | OPTION 1. Refine the fee PFR Letter No. NP-30-26/7052 dated June 5, 2014. The form for clarification is given in the Letter of the PF R PFR Letter dated April 6, 2011 No. ТМ-30-25/3445. It is better to attach to it a copy of the payment order, due to which the overpayment was formed. Penalties will not be charged in this case. Part 8, 11 Art. 18 Law No. 212-FZ |
| OPTION 2. To pay the amount of contributions for which there was a arrears, and deal with the overpayment using one of the methods given in situation 1 | |
| SITUATION 4. Listed more than necessary, contributions "for injuries" | OPTION 1. To do nothing. The overpayment will be credited towards subsequent payments automatically. The fact of offset will be visible at the rate of 4 FS C Part 2 Art. 1 of Law No. 212-FZ; Art. 22.1 of Law No. 125-FZ |
| OPTION 2. Refund the overpayment using form 23-FSS, after changing the wording in it and Part 2 Art. 1 of Law No. 212-FZ; Art. 22.1 of Law No. 125-FZ(about it ) | |
In addition to the above, there is another case when the organization has a kind of “overpayment”: the amount of benefits paid under compulsory social insurance for temporary disability and in connection with motherhood exceeds the amount of accrued contributions to the FSS. During the year, in connection with this, you can do nothing. The overpayment will be credited against subsequent payments within the billing period automatically. Part 2.1 of Art. 15 of Law No. 212-FZ. And the offset can be tracked according to the calculation of 4 FSS. If by the end of the year the overpayment remains, it will have to be returned.
Credit and return procedures
Completing credit or refund application forms
For offset overpayments on contributions, you will need to submit an application to your branch of the PFR or FSS in the form of 22-PFR or 22-FSS of the Russian Federation, respectively Part 2 Art. 26 of Law No. 212-FZ; applications No. 3, 4 to Order No. 712n. In the forms for offset, you must fill out two tables:
- the first indicates contributions, penalties, fines that were actually paid in excess of what was necessary;
- the second indicates the same amounts, but with a different breakdown and in other columns - in accordance with which payments you want to offset them against.
Also in these forms there is a separate column - "inter-regional offset of the amount of insurance premiums", which must be ticked if you transferred the amounts to the details of another region and now would like to transfer them. This happens, for example, if the company moved to a new location.
FROM AUTHENTIC SOURCES
Deputy Manager of the Department of the Pension Fund of the Russian Federation for Moscow and the Moscow Region
“ If the organization, after moving, mistakenly transferred contributions to the old details of the fund department where it was previously registered, then it must resolve all issues related to the offset at the new place of registration. It is here that an application must be submitted in the form of 22-PFR. It must contain the name and details of the PFR branch where the organization was registered before the move, as well as the details of the account of the Federal Treasury body, where the amounts were erroneously transferred.
If you decide overpaid dues return, then you will need to submit an application in the form of 23-PFR or 23-FSS of the Russian Federation Part 14 Art. 26 of Law No. 212-FZ; applications No. 5, 6 to Order No. 712n. In Form 23-PFR, before indicating the amounts to be returned, you need to check the type of contributions (penalties, fines on them) for which you want to return the overpayment (there may be several such checkboxes):
- for OPS listed in the FIU;
- for CHI listed in the MHIF;
- for CHI for the periods up to January 1, 2012, paid in TFOMS;
- accrued at additional rates in the Pension Fund of the Russian Federation.
Attention
You can apply for a set-off or refund of the amounts of overpaid insurance premiums within 3 years from the date of their payment Part 13 Art. 26 of Law No. 212-FZ.
You can submit any of the following applications:
- <или>by mail;
- <или>personally. If the application is submitted not by the head of the organization / individual entrepreneur, but by a representative by proxy and part 1, 7 art. 5.1 Law No. 212-FZ, then in the application he will have to indicate the name and details of the document proving his identity, as well as the document confirming his authority as a representative Part 3, 8, 9 Art. 5.1 Law No. 212-FZ. The power of attorney must be attached to the application itself.
Return periods
Having received from you an application for set-off or refund of contributions, the fund staff may offer you to reconcile the calculation in Part 4 Art. 26 of Law No. 212-FZ. Of course, this may take some time, but after signing the reconciliation act, you will know exactly how much you will be credited or returned.
The decision on the offset (refund) of the overpayment must be made by the regulatory authorities within 10 working days from the date when Part 6 Art. 4, part 7, 14 st. 26, part 3 of Art. 27 of Law No. 212-FZ:
- <или>received from you a statement of offset (refund), if the reconciliation of settlements was not carried out;
- <или>a reconciliation act was signed if the reconciliation of settlements was carried out.
If the fund makes a positive decision, you will have to transfer the money within a month from the date of receipt of your application Part 11 of Art. 26, part 9 of Art. 27 of Law No. 212-FZ.
By the way, if the fund takes too long to make a decision on offsetting the overpayment, it will not be possible to collect interest from it Part 2 Art. 26 of Law No. 212-FZ. But if you write an application for a refund and within a month the fund does not return the money to you, despite the fact that a positive decision was made on your application, then it will be possible to demand payment of interest in Part 17 Art. 26 of Law No. 212-FZ. They are charged for each day of violation of the repayment period based on 1/300 of the refinancing rate.
You can also return the overpayment that has arisen due to the excessive collection of contributions from you (penalties, fines) Part 1 Art. 27 of Law No. 212-FZ. And also with interest, which is accrued from the day following the day when the excess amount was collected, and until the day of return, also based on 1/300 of the refinancing rate Part 9 of Art. 27 of Law No. 212-FZ; PFR Letter No. KA-30-26/431 dated January 21, 2011. But if you have debts on the corresponding penalties, fines, the debts will first be paid from the amount of the overpayment, and then the rest will be returned Part 1, 2 Art. 27 of Law No. 212-FZ.
Set-off / refund of overpayment on contributions "for injuries"
The same procedure as described above is applied for crediting or refunding overpayments of "injury" contributions. Part 2 Art. 1 of Law No. 212-FZ; Art. 22.1 of Law No. 125-FZ. It will be possible to apply to the fund in the form of 22-FSS or 23-FSS, respectively. But since they are designed to offset / refund premiums paid for temporary disability and maternity insurance, you will have to change the wording in them. The heading in the application can be left as is, and the text of your application, for example, about the return of contributions, may look like the one below.
in accordance with Article 26 of Federal Law No. 212-FZ dated July 24, 2009 “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” and Article 22.1 of Federal Law No. 125-FZ dated July 24, 1998 “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases” Since we are talking about contributions "for injuries", it is better to add a reference to Law No. 125-FZ in the text of the application asks for a refund of the amounts of overpaid insurance premiums for compulsory social insurance from accidents at work and occupational diseases, The text will need to correct the "name" of contributions penalties, fines to the Social Insurance Fund of the Russian Federation in the following amounts:
insurance premiums _________ rubles, penalties _________ rubles, fines _________ rubles.
by transferring funds to the account of the payer of insurance premiums
Further, as in the form 23-FSS of the Russian Federation, indicate the details of the account, as well as information about the head of the organization, chief accountant, etc. In the application for offsetting contributions "for injuries", in the same way, you will need to add a link to Law No. 125-FZ and correct the name of the contributions themselves in the tables, if you take form 22-FSS of the Russian Federation as a basis.
Reflection of offset / return in reporting
RSV-1
It is necessary to reflect in the reporting the offset or return of the overpayment in the month when the fund makes the appropriate decision on the offset or return e applications No. 9-14 to Order No. 712n.
In RSV-1, the amount of returned contributions must be recorded with a minus sign in section 1 in line 141, or 142, or 143, depending on the month of return, which will lead to a decrease in the values in lines 140 and 144 (lines 140-144 may also contain negative values p. 3 sect. 2 Guidelines, approved. Order of the PFR Board dated March 4, 2014 No. 88r). This option for reflecting the PFR allowed back in 2012. PFR Letter No. 30-21/14846 dated October 11, 2012 Despite the annual updating of the forms, the principle of completing Section 1 has not essentially changed, so these clarifications are still relevant today. For example, if you overpaid contributions to the MHIF in May, and in July they were returned to you, then in the reporting for 9 months in line 141 you will need to indicate the amount of contributions to compulsory medical insurance paid in July, minus the amount of the refund.
The amounts credited for the payment of contributions, on the contrary, increase the contributions paid in lines 140-144 of section 1. Therefore, if the FIU decides on the offset and in the same month you pay the contributions as much as you accrued for the last month (as if there was no offset) , you will again get an overpayment. Therefore, if you become aware that a positive decision has been made on your application, then it makes sense to pay the fund not the entire amount of the assessed contributions, but minus the amount of the offset.
If you write an application for offsetting the overpayment of the “basic” contributions to the OPS against the payment of “additional” contributions to the OPS (or vice versa), then in RSV-1 in the month when the fund made a positive decision, you will need to:
- reduce the amount of some paid contributions for which there was an overpayment by the amount of this overpayment;
- increase the amount of other contributions paid, against which the overpayment is credited.
The need for such a redistribution of the amount of contributions paid may arise only when transferring as part of the offset of "pension" contributions. Since only 2 “types” of contributions are listed on the OPS, which are separately reflected in the RSV-1 and between which a offset is possible.
Form-4 FSS
In the calculation of 4 FSS, everything is a little simpler. It has separate columns for specifying such amounts. pp. 7.8, 31.7 of Appendix No. 2 to the Order of the Ministry of Labor of March 19, 2013 No. 107n. Credited/refunded premiums paid for temporary disability and maternity insurance are reflected in line 7 of Table 1, Section I. And the returned amounts of “injury” contributions are shown in line 7 of Table 7, Section II.
It is inconvenient that the procedure for filling them out has not been added to the forms for offsetting and returning. On the one hand, it seems to be clear what needs to be indicated in one or another column of the application, and on the other hand, a ready-made procedure would help to avoid possible misunderstandings. For example, in the forms they forgot to change the name of the column “OKATO codes” to “OKTMO codes”. And now what do you want to indicate in these columns? If we approach the issue formally, then OKATO. But OKTMO is still better, which was noted in the payment order when transferring contributions. In this case, it makes sense to independently correct the name of the column in the form.
Since 2017, only the tax service has been administering insurance premiums (with the exception of “injury” contributions). Nevertheless, decisions on recalculations and refunds of overpaid (collected) contributions, penalties and fines for periods up to 2017 are made by the FSS of the Russian Federation and the Pension Fund of the Russian Federation. Consider the procedure for returning overpayments on "old" contributions to social and pension insurance. Moreover, the Pension Fund of the Russian Federation recently recommended new application forms for the return of overpayments that arose before 2017.
The procedure for the return of overpayment on contributions
The amount of overpaid insurance premiums, penalties and fines is subject to offset according to the relevant budget, to which this amount was credited, against future payments on contributions, debts on penalties and fines, or returned to the payer of contributions (clauses 1.1 and 14 of article 78 of the Tax Code of the Russian Federation) . To carry out the offset and return of the overpayment follows. But these rules apply only to contributions for periods from 2017 to 2017.
Overpayment on contributions that arose before 2017 can only be returned (Part 1, Article 21 of Federal Law No. 250-FZ dated July 3, 2016 “On Amendments to Certain Legislative Acts of the Russian Federation and Recognizing Certain Legislative Acts (Provisions of Legislative acts) of the Russian Federation in connection with the adoption of the Federal Law "On Amendments to Parts One and Two of the Tax Code of the Russian Federation in Connection with the Transfer of Authority to Tax Authorities to Administer Insurance Contributions for Compulsory Pension, Social and Medical Insurance", hereinafter - Law No. 250- FZ).
For a refund of the overpayment, apply (letters of the Ministry of Finance of Russia dated 06/09/2017 No. 03-15-05 / 36284, dated 04.04.2017 No. 03-15-05 / 19760 and No. 03-15-05 / 19746, dated 03/06/2017 No. 03 -15-05/12706):
- on contributions for compulsory insurance in case of temporary disability and in connection with motherhood - to the FSS of the Russian Federation;
- for contributions to compulsory pension insurance and compulsory medical insurance - to the Pension Fund of the Russian Federation.
An application for the refund of the overpayment can be submitted within three years from the date of payment of the specified amount. This follows from Art. 20 of Law No. 250-FZ and part 13 of Art. 26 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”.
Note
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When transferring authority to administer insurance premiums from the funds of the tax inspectorate, the technical transfer of information from the Pension Fund of the Russian Federation and the FSS of the Russian Federation about the existing debt and the measures taken to collect it took a significant amount of time. As a result, for a number of transferred materials, the deadlines for the indisputable collection of insurance premiums have now been missed. In this regard, the Federal Tax Service of the Russian Federation in a letter dated April 10, 2017 No. SA-4-7 / [email protected] pointed out to the tax authorities, in case of missing the deadlines for an indisputable collection, of the need to file applications for the collection of insurance premiums in court.
Please note that the decision to return the surplus amounts is made only if the payer has no debts until 2017 (part 3 of article 21 of Law No. 250-FZ, letter of the Ministry of Finance of Russia dated 03/01/2017 No. 03-02-07 / 2 / 11564) .
The decision to return the amounts of overpaid (collected) insurance premiums, penalties and fines is made within 10 business days from the date of receipt of the relevant application (part 1 of article 21 of Law No. 250-FZ). If the insured submits an updated calculation - within 10 working days from the date of completion of the desk audit of the specified calculation (part 2 of article 21 of Law No. 250-FZ, clause 5.3 of the letter of the Federal Tax Service of Russia No. BS-4-11 / [email protected], PFR No. NP-30-26/947, FSS RF No. 02-11-10/06-308-P of 01/26/2017).
Note
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Updated calculations for insurance premiums for periods up to 2017 are submitted to the Pension Fund of the Russian Federation and the FSS of the Russian Federation in the manner that was in force before the specified date (Article 23 of Law No. 250-FZ, letter of the Federal Tax Service of Russia dated 04.20.2017 No. BS-4-11 / [email protected]).
The Fund makes a decision on the refund without taking into account the amounts of insurance premiums received after January 1, 2017, since these amounts are the subject of desk and on-site audits conducted by tax authorities (PFR letter dated 04/26/2017 No. NP-30-26 / 5935).
Note
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The legislation does not provide for the offset of the amounts of overpaid insurance premiums (penalties and fines) until 2017 against the payment of arrears on premiums accrued in 2017. And vice versa: it will not be possible to set off the overpayment on contributions (penalties and fines), formed in 2017, against the repayment of arrears for periods until 2017 (letters of the Federal Tax Service of Russia dated April 10, 2017 No. GD-4-8 / 6690 and the Ministry of Finance of Russia dated 01.03.2017 No. 03-02-07/2/11564).
The next day after the decision on the return is made, the fund sends it to the appropriate tax authority (part 4 of article 21 of Law No. 250-FZ). The tax authorities carry out the actual return of the overpayment to the payer (letter of the Ministry of Finance of Russia dated May 24, 2017 No. 03-15-06 / 31934).
Please note: the legislation does not provide for the payment of interest to payers of insurance premiums for violation of the established deadline for the return of amounts of overpaid (collected) contributions, penalties and fines for periods up to 2017 (letter of the Ministry of Finance of Russia dated 01.03.2017 No. 03-02-07 / 2 / 11564).
Application for return to the FIU
Reimbursement of overpayments of insurance premiums for compulsory pension insurance and compulsory medical insurance for periods up to 2017 is carried out by the Pension Fund of the Russian Federation.
The recommended application form (see the sample of its filling in Example 1) for the return of contributions is given in the information of the Pension Fund of the Russian Federation “On the return of the amounts of overpaid (collected) insurance premiums for periods expired before January 1, 2017”. It should be noted that in order to return the overpayment on additional contributions (penalties and fines) paid by organizations using the labor of flight crew members of civil aviation and coal industry aircraft, the Pension Fund recommended a different application form.
Application for return to the FSS of the Russian Federation
The refund of the amounts of overpaid and collected contributions for compulsory insurance in case of temporary disability and in connection with motherhood for periods up to 2017 is carried out by the FSS of the Russian Federation.
An application for the return of contributions is made in the form 23-FSS of the Russian Federation (see the sample filling in Example 2), approved by order of the FSS of the Russian Federation of February 17, 2015 No. 49 “On approval of the forms of documents used when offsetting or returning amounts of overpaid (collected) insurance contributions, penalties and fines to the Social Insurance Fund of the Russian Federation” (hereinafter - Order No. 49).
Example 1
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Please note that this form is not applicable when offsetting or returning contributions, penalties, fines for compulsory social insurance against industrial accidents and occupational diseases (clause 3 of Order No. 49). In this case, it is necessary to use the form 23-FSS of the Russian Federation, approved by order of the FSS of the Russian Federation dated November 17, 2016 No. 457 “On approval of the forms of documents used in the implementation of the offset or return of the amounts of overpaid (collected) insurance premiums for compulsory social insurance against accidents at work and occupational diseases, penalties and fines to the Social Insurance Fund of the Russian Federation”.
Both the organization itself and the territorial branch of the off-budget fund can detect an overpayment. If the overpayment was discovered by the territorial branch of the fund, then within the next 10 working days it must notify the organization in writing or in the form of an electronic document (part 3 of article 26 of the Law of July 24, 2009 No. 212-FZ).
The procedure for the return (offset) of contributions to compulsory pension (social, medical) insurance (penalties and fines) depends on the reason why the organization has an overpayment, and the way in which it is returned. There are three options:
- the organization on its own initiative (including erroneously) transferred the excess amount of insurance premiums (penalties, fines) and offset it against the existing debt or against future payments on insurance premiums;
- the organization on its own initiative (including erroneously) transferred the excess amount of insurance premiums (penalties, fines) and returns the resulting overpayment to its settlement (personal) account;
- the excessive amount of insurance premiums (penalties, fines) was forcibly collected from the organization by the controlling agency.
The procedure for offsetting (refunding) amounts overpaid by the organization itself is regulated by Article 26 of the Law of July 24, 2009 No. 212-FZ. The procedure for offsetting (refunding) amounts overcharged by territorial branches of off-budget funds is established by Article 27 of the Law of July 24, 2009 No. 212-FZ.
To offset (return) the overpayment, use the forms of documents approved by the order of the FSS of Russia dated February 17, 2015 No. 49, the resolution of the Board of the Pension Fund of the Russian Federation dated December 22, 2015 No. 511p.
Reconciliation of calculations
If an overpayment is detected, a joint reconciliation of insurance premium calculations can be carried out. Such reconciliation is carried out either at the suggestion of the territorial branch of the fund, or at the initiative of the organization. To conduct a reconciliation at the initiative of the organization, it needs to submit reconciliation statement in the FSS of Russia and in the Pension Fund of the Russian Federation. The reconciliation results are documented in an act. This is stated in part 4 of article 26 of the Law of July 24, 2009 No. 212-FZ.
The following are used to generate the reconciliation results:
- form 21-PFR- if the reconciliation of settlements was carried out with the territorial office of the Pension Fund of the Russian Federation;
- Form 21-FSS RF- if the reconciliation was carried out with the territorial branch of the FSS of Russia.
Advice: Try to reconcile calculations at least once a year. This will allow you to timely determine the presence of an overpayment and take the necessary measures to set off (return) the overpaid amounts. In addition, a preliminary inventory of liabilities (including those to extra-budgetary funds) is an indispensable condition for the preparation of annual financial statements (Article 11 of the Law of December 6, 2011 No. 402-FZ, clause 27 of the Regulation on Accounting and reporting).
Overpayment offset
If the organization has debts for penalties and fines for late (incomplete) payment of insurance premiums, then first of all the overpayment amount will be directed to its repayment. The territorial branch of the fund can make such a decision independently. However, the organization has the right to apply for offsetting the overpayment towards repayment of debts for a specific type of arrears. In the Pension Fund of the Russian Federation, draw up such a statement according to form 22-PFR, and in the FSS of Russia - according to Form 22-FSS.
In any case, the decision to set off the overpaid amounts towards the repayment of arrears on penalties and fines for late payment of insurance premiums must be made within 10 working days:
- from the moment the overpayment was discovered, if the organization did not apply to the fund with an application for offset against a specific payment;
- from the date of receipt of the organization's application for offset against a specific payment (if such an application was submitted);
- from the date of signing the act on reconciliation of settlements with an off-budget fund (if reconciliation was carried out);
- from the moment the court decision comes into force (if the organization has achieved a set-off through the court).
This procedure is provided for by parts 8, 9 and 10 of Article 26 of the Law of July 24, 2009 No. 212-FZ.
If the organization has no arrears in penalties and fines, the overpayment is counted against future payments on insurance premiums. Funds make their own decisions about offsetting. But if the organization intends to specify the terms of the offset, it has the right to state its requirements in an application (in writing or in electronic form):
- on form 22-PFR- if there is an offset of overpayment on contributions to compulsory pension and medical insurance (an application is submitted to the territorial office of the Pension Fund of the Russian Federation);
- on Form 22-FSS RF- if there is a set-off of overpayment on contributions to compulsory social insurance (an application is submitted to the territorial branch of the FSS of Russia).
The decision to offset the overpayment of insurance premiums (penalties, fines) is made:
- form 25-PFR;
- Form 25-FSS RF.
The offset is carried out within 10 working days:
This procedure is provided for by parts 6 and 7 of Article 26 of the Law of July 24, 2009 No. 212-FZ.
The organization has the right to set off an overpayment for one type of insurance against arrears or against future payments for another type of insurance. True, such a set-off is possible only within the limits of insurance premiums received by the same off-budget fund. For example, an overpayment of pension contributions can be used to pay off debts on mandatory health insurance contributions - both payments are controlled by the Pension Fund of the Russian Federation. But it is impossible to set off the overpayment of pension contributions against the arrears in insurance premiums in case of temporary disability, which are controlled by the FSS of Russia.
This follows from the provisions of Part 21 of Article 26 of the Law of July 24, 2009 No. 212-FZ.
An example of offsetting overpayments on mandatory pension (social, medical) insurance contributions
The act of reconciliation of insurance premium settlements with the territorial branch of the PFR as of December 1 recorded:
- the organization's debt in respect of penalties and fines for late payment of mandatory health insurance contributions to the Federal Compulsory Medical Insurance Fund in the amount of 20,000 rubles;
- overpayment of mandatory pension insurance contributions to the Pension Fund of the Russian Federation in the amount of 10,000 rubles;
- overpayment of contributions for compulsory health insurance in the Federal Compulsory Medical Insurance Fund in the amount of 8,000 rubles.
The entire amount of the overpayment (10,000 rubles + 8,000 rubles) can be set off by the organization to pay off the debt on penalties and fines that has developed before the FFOMS. Regardless of the fact that part of the overpayment was formed on pension contributions, and part - on contributions to compulsory health insurance. Both types of payments are collected by the Pension Fund of the Russian Federation, therefore, this offset option is quite acceptable.
The department of the fund must inform the organization about the offset or refusal to offset the organization (in writing or in the form of an electronic document) within five working days from the date of the relevant decision. The message is transmitted to the representative of the organization personally against receipt, by means of electronic communication or sent by mail. In the latter case, the message is deemed to have been received six working days after the sending of the registered letter. This is stated in part 16 of article 26 of the Law of July 24, 2009 No. 212-FZ.
An organization can submit an application for offset within three years from the date of payment of the excess amount of insurance premiums (part 13 of article 26 of the Law of July 24, 2009 No. 212-FZ).
Situation: Who must apply for the offset (refund) of the overpayment of insurance premiums incurred by the branch? The branch is allocated to a separate balance sheet, has a current account and independently pays insurance premiums
The application for offset (refund) must be submitted by the branch itself. Of course, if we are talking about the overpayment that has developed on the contributions accrued by this branch.
In this situation, the unit has a separate balance sheet, its own bank account. It also calculates payments and remuneration to citizens on its own. All these are signs that the branch has an obligation to accrue and pay insurance premiums, as well as submit reports to off-budget funds at its location.
Along with the obligations, such a separate unit also receives the rights of the payer of insurance premiums, including the right to set off or return the overpayment. Therefore, the branch itself, and not the parent organization, should apply to the fund with such a statement. For example, if a branch detects an overpayment of mandatory social insurance contributions, it submits to the territorial branch of the FSS of Russiaapplication form 23-FSS .
Such conclusions follow from the provisions of part 11 of article 15, articles 26, 27 of the Law of July 24, 2009 No. 212-FZ, as well as from the forms of offset (refund) applications themselves: form 22-PFR, Form 22-FSS RF, form 23-PFR, Form 23-FSS RF.
If the application is executed correctly, then the fund has no reason to refuse to accept it just because it was submitted by a branch, and not an organization.
Situation: whether the organization is entitled to interest for late offset of overpaid contributions to compulsory pension (social, medical) insurance?
No, they are not.
The territorial branch of the off-budget fund is obliged to return the overpayment on insurance premiums within one month from the date of receipt of the application from the organization (part 11 of article 26 of the Law of July 24, 2009 No. 212-FZ). It must offset the overpayment within 10 working days:
- from the moment of detection of overpayment by the fund (if the fund conducts the offset independently);
- from the moment of receipt of the application from the organization (if the offset is carried out according to the application);
- from the date of signing the act of joint reconciliation (if such reconciliation was carried out).
This procedure is provided for by part 7 of Article 26 of the Law of July 24, 2009 No. 212-FZ.
For the delay in the return of overpaid insurance premiums, the organization is entitled to interest (part 17 of article 26 of the Law of July 24, 2009 No. 212-FZ). However, this rule does not apply to untimely offsets. Therefore, if the department of the fund is late with the offset of insurance premiums, the organization is not entitled to receive interest for the delay. Article 26 of the Law of July 24, 2009 No. 212-FZ does not provide for this.
Overpayment refund
In order to return the overpayment of insurance premiums to the settlement (personal) account of the organization, an application must be submitted to the territorial branch of the off-budget fund in writing or electronic form (part 11 of article 26 of the Law of July 24, 2009 No. 212-FZ). Make an application:
- according to the form 23-PFR - to return the overpayment on contributions to compulsory pension and medical insurance (an application is submitted to the territorial office of the Pension Fund of the Russian Federation);
- according to the form 23-FSS of the Russian Federation - to return the overpayment on mandatory social insurance contributions (an application is submitted to the territorial branch of the FSS of Russia).
An application can be submitted within three years from the date of payment of the excess amount of insurance premiums (part 13 of article 26 of the Law of July 24, 2009 No. 212-FZ).
Before returning the amount of the overpayment, the fund branch will send it to pay off the debt on penalties and fines for late payment of insurance premiums (part 12 of article 26 of the Law of July 24, 2009 No. 212-FZ). Previously, at the initiative of the department of the fund or organization, a reconciliation of calculations for insurance premiums can be carried out (part 4 of article 26 of the Law of July 24, 2009 No. 212-FZ).
The decision to refund the overpayment (or refuse to refund) must be made by the fund department within 10 working days:
- from the date of receipt of the application (if the reconciliation of settlements was not carried out);
- from the date of signing the reconciliation act (if reconciliation was carried out).
This procedure is provided for by part 14 of Article 26 of the Law of July 24, 2009 No. 212-FZ.
The decision to refund the overpayment of insurance premiums (penalties, fines) is made:
- territorial branch of the Pension Fund of the Russian Federation - according to form 26-PFR;
- territorial branch of the FSS of Russia - according to Form 26-FSS RF.
The department of the fund is obliged to inform the organization about the decision made in writing or electronically within five working days. The message is transmitted to the representative of the organization personally against receipt, by means of electronic communication or sent by mail. In the latter case, the message is deemed to have been received six working days after the sending of the registered letter. This is stated in part 16 of article 26 of the Law of July 24, 2009 No. 212-FZ.
The department of the fund is obliged to return the overpayment within one month from the date of receipt of the application from the organization (part 11 of article 26 of the Law of July 24, 2009 No. 212-FZ).
Situation: can the controlling agency delay the return of overpayments on mandatory pension (social, medical) insurance contributions for more than one month?
Yes maybe. But only for the period of a desk audit of the calculation of accrued and paid insurance premiums, for which an overpayment arose.
The controlling agency is obliged to return the overpayment within one month from the date of receipt of the application from the organization (part 11 of article 26 of the Law of July 24, 2009 No. 212-FZ). But in order to return the overpaid amount, it must conduct a desk audit of the calculation of accrued and paid insurance premiums, for which an overpayment arose. The maximum term for a desk audit is three months (part 2 of article 34 of the Law of July 24, 2009 No. 212-FZ). Therefore, if the application for the refund of the overpayment was submitted simultaneously with the calculation for which the overpayment arose, then the return period may increase to four months. The supervisory authority is not obliged to pay interest for delay within this period.
A similar point of view is reflected in the letter of the Ministry of Finance of Russia of May 15, 2008 No. 03-03-06 / 1/317 and paragraph 11 of the letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 22, 2005 No. 98. Despite the fact that these letters considered the issue of the timing of the refund of the overpayment of tax, the explanations given in them can also be used in determining the timing of the refund of the overpayment of insurance premiums.
Interest for late return
For the delay in the return of overpaid insurance premiums (penalties, fines), the organization is charged interest. They can be calculated using the formula:
Such rules are established by part 17 of article 26 of the Law of July 24, 2009 No. 212-FZ.
The interest for the delay is paid by the territorial department of the Treasury of Russia when the overpayment is returned. It is obliged to notify the department of the fund about the date and amount of the return (part 18 of article 26 of the Law of July 24, 2009 No. 212-FZ). The department of the fund, in turn, controls the correctness of the calculation of interest. If the interest is not paid in full, the fund branch, within three working days from the date of receipt of the notice of return, sends an instruction to the territorial department of the Treasury of Russia to pay the missing amount (parts 19, 20, article 26 of the Law of July 24, 2009 No. 212-FZ ).
Situation: can a territorial branch of an off-budget fund set off against future payments on insurance premiums the interest accrued to the organization for being late with the return of the overpayment?
No, he can not.
If the organization has an overpayment of insurance premiums, then it has the right to:
- return the overpayment to your settlement (personal) account;
- set off the overpayment against arrears of penalties and fines or against future payments on insurance premiums.
The branch of the off-budget fund is obliged to return the overpayment on insurance premiums within one month from the date of receipt of the application from the organization (part 11 of article 26 of the Law of July 24, 2009 No. 212-FZ). For the delay in the return of overpaid insurance premiums, the organization is entitled to interest (part 17 of article 26 of the Law of July 24, 2009 No. 212-FZ). The law of July 24, 2009 No. 212-FZ does not provide for the offset of the amount of interest due to the organization against the payment of future payments on insurance premiums. Therefore, the fund branch must return the entire amount of interest to the settlement (personal) account of the organization (part 17 of article 26 of the Law of July 24, 2009 No. 212-FZ).
If information about the overpayment of mandatory pension insurance contributions was provided by the organization as part of the information (personalized accounting) and recorded in the Pension Fund of the Russian Federation on individual personal accounts of employees, such an overpayment cannot be returned (part 22 of article 26 of the Law of July 24, 2009 No. 212-FZ).
Refund of overpaid fees
If the organization has been overcharged with the amount of insurance premiums, penalties or fines, then it can be returned. The refunded amount will be reduced by the amount set off against the debt on penalties and fines for late (incomplete) payment of insurance premiums (if such a debt exists). This is stated in parts 1 and 2 of Article 27 of the Law of July 24, 2009 No. 212-FZ.
The amount of excessively collected insurance premiums is returned to the organization with interest. An application for the return of the overcharged amount can be submitted to the territorial office of the off-budget fund (in writing or in electronic form) within one month from the day the organization learned about the overcharge. Make an application:
- on form 24-PFR- to return contributions for compulsory pension and medical insurance (an application is submitted to the territorial office of the Pension Fund of the Russian Federation);
- on Form 24-FSS RF- to return contributions for compulsory social insurance (an application is submitted to the territorial office of the FSS of Russia).
If the monthly deadline is missed, then the overpayment can be collected only through the court. The organization has the right to apply to the court with a statement of claim within three years. Such rules are established by parts 5 and 6 of Article 27 of the Law of July 24, 2009 No. 212-FZ.
The decision to return the overcharged amount is made within 10 working days from the date of receipt of the relevant written (electronic) application from the organization (part 3 of article 27 of the Law of July 24, 2009 No. 212-FZ).
Decisions on the return (offset) of the overcharged amount of insurance premiums (penalties, fines) are made:
Any organization may experience an overpayment of insurance premiums to off-budget funds. For example, if the company transferred an excess amount of insurance premiums, penalties or fines, or the control authorities collected the excess amount. In the first case, the overpayment can be returned or set off against future payments, repay the debt on penalties and fines (Article 26 of Law No. 212-FZ), in the second case, these amounts are subject to return to the payer in accordance with Art. 27 of Law No. 212-FZ.
From February 8, 2016, the forms of applications to the FIU are changing on the offset or refund of overpaid contributions to supplementary social security.
The new forms were approved by the Decree of the Board of the Pension Fund of the Russian Federation of December 22, 2015 No. 511p.
For example, in the new form No. 22-PFR “Application for offsetting the amounts of overpaid insurance premiums, penalties and fines to the Pension Fund of the Russian Federation”, two columns have been added: fines imposed by the PFR and its territorial bodies in accordance with Article 46 and Article 48 of the Federal Law dated July 24, 2009 N 212-FZ are now reflected separately. Also in the form it is noted that the seal of the payer of insurance premiums is put if it is available.
New forms of applications to the FIU
Other forms of applications (on the return of amounts of overpaid insurance premiums, penalties and fines (form 23-PFR); on the return of amounts of excessively collected insurance premiums, penalties and fines (form 24-PFR); forms of decisions on offsetting or refunding overpayments (form 25 -PFR, form 26-PFR, form 27-PFR) and the form of the act of joint reconciliation of calculations for insurance premiums, penalties and fines (form 21-PFR) also changed slightly.
But, nevertheless, from 02/08/2016, in order to exclude a refusal to return (offset) an overpayment of insurance premiums, the use of new forms is mandatory.
You can download the current forms of documents here:
the form of the act of joint reconciliation of calculations for insurance premiums, penalties and fines ();
application form for offsetting the amounts of overpaid insurance premiums, penalties and fines ();
application form for the return of amounts of overpaid insurance premiums, penalties and fines ();
application form for the return of amounts of overcharged insurance premiums, penalties and fines ();
the form of the decision on offsetting the amounts of overpaid insurance premiums, penalties and fines (
And in order to return contributions to VNiM, when applying to the FSS, an application must be drawn up in the form 23-FSS of the Russian Federation (Appendix No. 3 to the Order of the FSS dated February 17, 2015 No. 49).
You can download an application in the form 23-FSS of the Russian Federation.
Return applications can be submitted both on paper and through the TCS.
Application for the return of insurance premiums: how much time is there for a return
An application for the return of contributions can be submitted to the Pension Fund of the Russian Federation and the FSS within 3 years from the date of payment of contributions (Article 20 of the Federal Law of July 3, 2016 No. 250-FZ, part 3 of Article 26 of the Federal Law of July 24, 2009 No. 212-FZ as amended, valid until 01/01/2017).
It will be possible to return the overpayment only if the insured had no debt on contributions to the PFR and the FSS as of 01/01/2017 (part 3 of article 21 of the Federal Law of 07/03/2016 No. 250-FZ, Letter of the Ministry of Finance of 01.03 .2017 No. 03-02-07/2/11564).
The decision on the return is made by the FIU or the FSS within 10 working days from the date they receive the application (part 1 of article 21 of the Federal Law of 03.07.2016 No. 250-FZ).
Refund of contributions for periods from 01/01/2017
Overpayment on insurance premiums, which was formed after 01/01/2017, must be returned according to the rules provided for in Art. 78 of the Tax Code of the Russian Federation. And you already need to apply, respectively, to your tax office.
As for the return of contributions for injuries, they should still be followed by the territorial body of the FSS, because there have been no changes in the administration of “unfortunate” contributions since 01/01/2017 (
