Canceling a seal: what an accountant should know. There will no longer be a round blue stamp on reporting documents.

Most organizations have at least once encountered requirements from the tax office. Some companies know firsthand about on-site inspections by the Federal Tax Service. But in addition to the Federal Tax Service, the activities of any employer are controlled by funds - the Pension Fund and the Social Insurance Fund. Nowadays, most of the reporting on contributions is controlled by the Federal Tax Service. The funds check all reporting for compliance with benchmarks, and also pay close attention to the use of benefits, reduced tariffs and reimbursement of funds from the fund budget. What funds analyze, what requirements they impose and how to avoid on-site inspections, we will consider below.

There are two types of checks carried out by funds:

• office;
• away.

All reports submitted to the Social Insurance Fund and the Pension Fund of the Russian Federation undergo desk audits. Such checks are carried out only for the reporting period. Three months are allotted for the desk audit from the date the report is sent, so the requirement to eliminate discrepancies and errors in the report for the first quarter, sent on April 20, 2018, may come even in July.

The result of the “camera camera” may serve as a reason for going to the policyholder’s territory for the purpose of inspection. The timing of the on-site inspection must be specified in the decision to conduct it.

An on-site inspection primarily takes place at the payer’s work address (Article 26.16 of Federal Law No. 125-FZ dated July 24, 1998). Such an inspection is preceded by a decision made and formalized by the Fund. If there is no solution, the company may refuse to check.

The maximum period for an on-site inspection is 2 months. Sometimes the period can be extended to 6 months.

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What does the FSS check?

From 01/01/2017, only contributions for injuries are reported to the Social Insurance Fund. Therefore, the order of checks has changed.

The FSS will continue to conduct on-site inspections. The scope of the review will depend on the period being reviewed. The completeness and correctness of the calculation of insurance premiums for periods before 01/01/2017 will be checked by the Fund’s specialists.

On-site inspections will also be carried out jointly with the Federal Tax Service.

The FSS of the Russian Federation checks the calculation and payment of contributions by type of insurance, compensation payments to parents of disabled children, hospital benefits, social benefits, etc.

The main report that the Foundation checks is 4-FSS.

During an on-site inspection, Fund employees analyze the calculations of contributions, the intended use of money for the payment of benefits, etc.

The final stage of on-site inspections is drawing up a report.

There are also unscheduled on-site inspections that take place during:

• liquidation or reorganization;
• the policyholder's request for funds;
• an employee’s complaint about an erroneous calculation of benefits (Part 3 of Article 4.7 of the Law of December 29, 2006 No. 255-FZ).

At the request of the Fund, the inspected organization must submit certified copies of documents proving the accuracy of calculations and payment of insurance premiums.

In practice, FSS specialists most often request:

• report cards;
• certificates of incapacity for work;
• salary slips;
• work books;
• civil contracts;
• acts on industrial injuries, etc.

What does the Pension Fund check?

Until 2017, the Pension Fund controlled the calculation and payment of contributions for pension and compulsory health insurance. Since 2017, this control has passed to the Federal Tax Service.

The Pension Fund can check the calculations of contributions for periods before 2017. For verification, the Fund’s specialists can request the following documents (clause 7.4 of the Methodological Recommendations, approved by order of the Board of the Pension Fund of the Russian Federation dated 03.02.2011 No. 34R):

• constituent documents;
• orders on accounting policies;
• licenses;
• calculations of accrued and paid insurance premiums;
• balance;
• cards and analysis of accounts relating to contributions;
• bank statement, etc.

Who's at risk

The Pension Fund of Russia and the Social Insurance Fund have developed criteria that allow them to select organizations for scheduled on-site inspections. In particular, such criteria were set out in the letter of the Pension Fund of the Russian Federation No. TM-30-24/13848, FSS of the Russian Federation No. 02-03-08/13-2872 dated December 21, 2010.

The attention of funds, and now the Federal Tax Service, can be attracted by:

• expenses financed from funds of the Federal Social Insurance Fund of the Russian Federation;
• submission of reports late;
• non-taxable payments;
• application of reduced tariffs;
• inconsistencies in calculations based on the results of desk audits;
• arrears in contributions for several periods in a row;
• constant adjustments to sent reports, etc.

To avoid claims from funds, submit all reports on time and respond to requests. Also carefully check the accrued amounts and keep all supporting documents.

The legislator assigned control over the correctness of calculation, completeness and timeliness of payment (transfer) of insurance contributions to state extra-budgetary funds:
- on Pension Fund of the Russian Federation and its territorial branches in relation to insurance premiums for compulsory pension insurance paid to the Pension Fund and insurance premiums for compulsory health insurance paid to compulsory health insurance funds, and
- Social Insurance Fund of the Russian Federation and its territorial branches in relation to insurance contributions for compulsory social insurance in case of emergency, paid to the Federal Social Insurance Fund of the Russian Federation
(Clause 1, Article 3 of the Federal Law of July 24, 2009 N 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 and territorial compulsory medical insurance funds”). In this regard, the rights of these bodies have been expanded, including the possibility of conducting inspections in the manner established by the legislation of the Russian Federation (clause 2, clause 1, article 29 of Law No. 212-FZ).
Territorial branches of the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation have the right to conduct desk and on-site inspections of payers of insurance contributions to state extra-budgetary funds in their areas. The purpose of both desk and on-site inspections is to monitor compliance by the payer of insurance premiums with the legislation of the Russian Federation in terms of the correctness of calculation, completeness and timeliness of payment (transfer) of these insurance premiums (clauses 1 and 2 of Article 33 of Law No. 212-FZ).
The Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation conduct on-site inspections of insurance premium payers jointly on the basis of annual plans for on-site inspections of insurance premium payers developed by these bodies (clause 3 of Article 33 of Law No. 212-FZ). The Ministry of Health and Social Development of Russia recalled in Letter dated February 22, 2011 N 19-5/10/2-1748 that planned on-site inspections of insurance premium payers are carried out by the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation only jointly. At the same time, officials noted the illegality of conducting separate on-site inspections of these payers. Only unscheduled on-site inspections can be carried out independently of each other.
The procedure for interaction between the territorial branches of the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation during joint on-site inspections of insurance premium payers to monitor the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums is enshrined in the Agreement on the interaction of the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation on the implementation of joint on-site inspections inspections of insurance premium payers by the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation dated October 28, 2009 N AD-30-33/10sog/02-43/07-2205P (Letter of the Social Insurance Fund of the Russian Federation dated November 6, 2009 No. 02-10/07-11150).

Leadership Instructions

At the beginning of this year, the Pension Fund Board issued Methodological recommendations for organizing on-site inspections of insurance premium payers(approved by Order No. 34r dated 03.02.2011, hereinafter referred to as Methodological Recommendations). In this regard, the Temporary Methodological Recommendations for organizing on-site inspections of insurance premium payers (introduced by Order of the Board of the Pension Fund of the Russian Federation No. 127r dated May 11, 2010) were declared invalid.
The Methodological Recommendations address the issues of planning and conducting on-site inspections by territorial branches of the Pension Fund of the Russian Federation only of insurance premium payers who make payments and other remuneration to individuals. Their effect applies to legal relations during on-site inspections for the billing period from January 1, 2010.
Let us remind you that when conducting an on-site inspection of the payment of insurance contributions to the Pension Fund, a check is simultaneously carried out of documents related to the appointment (recalculation) and payment of compulsory insurance coverage for compulsory pension insurance and the provision of information of insured persons in accordance with Federal Law of December 15, 2001 N 167- Federal Law "On compulsory pension insurance in the Russian Federation" (clause 7, article 35 of Law No. 212-FZ).

Selection of people being checked

The insured runs the risk of being included in the plan of those being audited (Section II of the Methodological Recommendations) if:
- has arrears on insurance premiums (more than two reporting periods in a row), violates the deadlines for submitting calculations;
- based on the results of desk audits, the following facts were revealed:
- reduction in the amount of accrued insurance premiums (compared to the previous period) with a constant number of working insured persons;
- the presence in the calculation of significant amounts that are not subject to insurance premiums in relation to the amounts of payments and other remuneration accrued by the payer in favor of individuals;
- a sharp change in the number of employees in the organization during the billing period;
- applies reduced rates of insurance premiums (including along with the use of a general tariff);
- repeatedly made changes and adjustments to the calculations for accrued and paid insurance premiums;
- information was received from the Federal Tax Service of Russia about the organization’s participation in schemes to minimize obligations to pay insurance premiums.
Such information may also be requested from the tax authorities in accordance with the Agreement on interaction between the Federal Tax Service and the Pension Fund of the Russian Federation dated February 22, 2011 N MMV-27-2/5/AD-30-33/04sog (communicated by the Letter of the Federal Tax Service of Russia and Pension Fund dated February 22, 2011 N PA-4-2/2859@/TM-30-25/1769).
Based on the criteria for selecting insurance premium payers in the fourth quarter of the year preceding the year in which on-site inspections are planned to be carried out, an annual schedule for their conduct is formed. At the same time, policyholders who do not conduct financial and economic activities are not included in the schedule.
Consequently, according to the specified criteria, in the fourth quarter of this year, insurers making payments to individuals will be selected to include them in the schedule for conducting on-site inspections in 2012.
In most cases, an on-site inspection of the policyholder is carried out on its territory. Consequently, the payer of insurance premiums must provide pensioners with premises for conducting an on-site inspection. If he does not have such an opportunity, then an on-site inspection can be carried out at the location of the territorial branch of the fund (Clause 1, Article 35 of Law No. 212-FZ).
The basis for conducting an on-site inspection is the decision of the head (deputy head) of the territorial branch of the Pension Fund of the Russian Federation at the location of the organization (separate unit). The decision is drawn up in form 9-PFR (Appendix No. 14 to Order of the Ministry of Health and Social Development of Russia dated December 7, 2009 N 957n) in two copies. The first copy is handed over to the organization (its authorized representative) for review on the territory (premises) of the insured being inspected or on the premises of the territorial office of the Pension Fund of the Russian Federation (depending on the location of the inspection). In the latter case, authorized representatives of organizations are summoned by sending a notification of summoning the insurance premium payer in Form 7 (Appendix No. 11 to Order No. 957n). The second copy of the decision is attached to the materials of the on-site inspection (clause 3.5 of the Methodological Recommendations).
Upon first appearance, inspectors are required to present their official identification and the decision of the manager (his deputy) to conduct an on-site inspection.
On-site inspections of separate divisions of organizations that have a separate balance sheet, current account and accrue payments and other remuneration in favor of individuals (branches, representative offices) can be carried out both on the initiative of the territorial office of the Pension Fund of the Russian Federation at the location of the separate division, and as part of an on-site inspection of the entire organization (clauses 3 and 12 of Article 35 of Law No. 212-FZ).
The basis will be the decision to order an inspection in the first case - by the local branch of the fund, in the second - by the PFR branch at the location of the head office.
When inspecting an organization, including its separate divisions, a report on the results of the inspection is drawn up taking into account the facts established during the inspection of separate divisions. In this case, copies of the on-site inspection report of the payer-organization and the decision made based on the results of consideration of the inspection materials are sent to the territorial branches of the Pension Fund of the Russian Federation that took part in the inspection of separate units at their location.
In the case of an independent inspection of a separate division of an organization, by analogy, copies of the on-site inspection report of the division and the decision made are sent to the territorial office of the Pension Fund of the Russian Federation at the location of the parent organization (clause 6.3 of the Methodological Recommendations).
Simultaneously with the familiarization of the payer of contributions with the decision to conduct an inspection, the official conducting it submits a request for the submission of documents necessary for conducting an inspection in Form 14 (Appendix No. 21 to the mentioned Order No. 957n, clause 3.7 of the Methodological Recommendations).
The policyholder must submit documents in the form of copies certified by him. Requesting notarized copies is not allowed. If necessary, inspectors have the right to familiarize themselves with the originals, but they can only do this on the territory of the person being inspected (clauses 2, 3, 4 of Article 37 of Law No. 212-FZ). He is given 10 working days to collect these documents. It is recommended that inspectors accept all documents submitted by a business entity according to the inventory, certified on both sides (clause 4.6 of the Methodological Recommendations).
The policyholder is given the opportunity to postpone the date specified in the request for submission of the requested documents. A corresponding written request indicating the reasons for the delay and the period during which the requirement can be fulfilled must be sent to pensioners within a day after receiving the request (clause 4.9 of the Methodological Recommendations). The management of the PFR branch must render its verdict on this matter within two days from this moment (clause 6 of Article 37 of Law No. 212-FZ). The decision made is drawn up in Form 15 (Appendix No. 22 to Order No. 957n) (clause 4.10 of the Methodological Recommendations).
Failure to submit or untimely submission of documents is grounds for prosecution in the form of a fine of 50 rubles. for each document not submitted (Article 48 of Law No. 212-FZ).
As we can see, the requirement to submit documents necessary for the inspection is given to the policyholder simultaneously with familiarization with the decision to schedule an on-site audit. Consequently, inspectors of the Pension Fund of the Russian Federation carefully prepare for visiting policyholders; even before the start of the inspection, they determine what documents they will need.
This is also indicated by paragraph 7.1 of the Methodological Recommendations. It instructs inspectors to analyze, before going on an inspection, all the information about the policyholder available in the PFR department, to create a register of payments of insurance premiums, requests to other organizations to provide additional information and documents confirming the correctness of calculation and timely payment of payments to extra-budgetary funds.
The volume of documents and information about the activities of the insured required for inspection is determined by the PFR inspectors independently, including based on the state of the accounting records of the person being inspected, the degree of probability of detecting violations, etc. This implies an unlimited number of requirements set by inspectors during an on-site inspection (clause 4.2 of the Methodological Recommendations ).

Carrying out an inspection

As part of the on-site inspection, the period can be checked, not exceeding three calendar years preceding the calendar year in which the decision to conduct an on-site inspection was made. The inspection in question is carried out by the Pension Fund of Russia branch no more than once every three years (clauses 9, 10, Article 35 of Law No. 212-FZ).
Duration of on-site inspection The payer of insurance premiums is determined by the head (deputy head) of the territorial body of the Pension Fund of Russia (clause 2.2.4 of the Methodological Recommendations). But she cannot last more than two months, if control measures of the organization are carried out, and one month when checking separate divisions (clauses 11, 13 of Article 35 of Law No. 212-FZ). This period is calculated from the day the decision to order an inspection is made and until the day a certificate of the inspection is drawn up.
The head (deputy head) of the territorial branch of the Pension Fund of Russia has the right to suspend an on-site inspection only on the following grounds (clause 15 of Article 35 of Law No. 212-FZ):
- to request documents (information) related to the subject of inspection, in accordance with Art. 37 Law No. 212-FZ;
- obtaining information from foreign government bodies within the framework of international treaties of the Russian Federation;
- translation into Russian of documents submitted by the payer of insurance premiums in a foreign language.
Suspension of an on-site inspection to request documents (information) is allowed no more than once for each person from whom documents are requested.
The suspension and resumption of an inspection is formalized by the appropriate decision of the head (deputy head) of the Pension Fund of Russia department on forms 10 and 11 (Appendices No. 16 and 17 to Order No. 957n).
For the period of validity of the suspension of the inspection (clause 6.1 of the Methodological Recommendations):
- all original documents required during the inspection are returned to the policyholder;
- inspectors suspend their actions on the territory of the organization.

Documents for verification

The Methodological Recommendations contain specific list of documents to be requested from the policyholder for conducting an on-site inspection. It includes (clause 7.4 of the Methodological Recommendations):
- orders on accounting policies;
- licenses, SRO approvals valid during the audited period, etc.;
- calculations of accrued and paid insurance premiums for compulsory pension insurance, compulsory medical insurance;
- accounting reports (annual reports, explanatory notes to them, audit reports);
- general ledgers, books of accounting for income and expenses and business transactions, order journals, statements (turnover balance sheets), cash books, etc.;
- analytical accounting registers (subconto cards, etc.) for accounts 70, 69, 50, 51, 55, 71, 73, 76, 84. If during the audited period the policyholder made payments in kind or gratuitous transfer of material assets, then additionally they will request registers for accounts 41, 10, 43, 45, 91;
- cards for individual accounting of the amounts of accrued payments and insurance premiums (the recommended form is given in the joint Letter of the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation dated January 26, 2010 N AD-30-24/691, dated January 14, 2010 N 02-03-08-56P);
- organizational and administrative documents, contracts and additional agreements to them (orders, collective and labor agreements, civil contracts, agreements concluded with individuals, contracts and other documents related to establishing the procedure and amount of payments and other remunerations accrued in favor of individuals);
- bank and cash documents;
- primary accounting documents relating to payments in favor of individuals (statements of accrued income, cash receipts, statements of advance payments, salaries, bonuses and other remunerations, bank payment documents for crediting funds to bank cards and accounts of individuals). In cases of payment in kind, invoices, invoices, invoices, certificates of work performed (services rendered) are analyzed.
In addition, during the on-site inspection, copies of individual (personalized) registration documents in the compulsory pension insurance system may be additionally requested, including those containing information on accrued and paid insurance premiums and the insurance period of the insured person for the period being audited.
The inspection can be carried out using a continuous or selective method. In the first case, all documents and information related to the calculation of insurance premiums are examined. In the second, selected elements of one reporting item or group of similar transactions that allow the formation of general conclusions.
During the on-site inspection it is established:
- completeness and correctness of the definition:
- bases for calculating insurance premiums;
- amounts not included in the base for calculating insurance premiums;
- the correctness of the application of insurance premium rates and arithmetic calculations, as well as the validity of the application of reduced rates;
- timeliness and completeness of submission of calculations and individual information;
- completeness and timeliness of transfer of insurance contributions to state extra-budgetary funds.
First, the inspectors were asked to check the correctness of the primary accounting documents. They will be interested in whether the date of recording a business transaction for the accrual of payments in favor of individuals in the accounting register corresponds to the period in which these accruals were included in the base for calculating insurance premiums, as well as the correctness of the calculation of the corresponding totals in the documents (clause 7.3 of the Methodological Recommendations ).
To assess the timeliness and completeness of reporting on insurance premiums and personalized accounting, pensioners audit the RSV-1 Pension Fund calculations and individual information forms submitted by the policyholder to the Pension Fund office during the audited period for the date of their submission.
Information about the submitted updated calculations is also subject to study and reflection in the report: for what period, date of submission and deadlines (before the start of the inspection, during the process or at the end). According to the updated calculations submitted by the policyholder before familiarizing himself with the decision to order an inspection, the policyholder is released from liability for non-payment or late payment of insurance premiums provided for in Art. 47 of Law N 212-FZ, provided that before submitting the updated calculation, they paid the missing amount of insurance premiums and the corresponding penalties (clause 1, clause 4, article 17 of Law N 212-FZ).
When making a decision based on the results of an inspection by the territorial branch of the Pension Fund, the indicators of the updated calculation presented during the control event are also taken into account. However, in this case, the organization is not exempt from liability for non-payment or late payment of insurance premiums, since it has not fulfilled the above requirements provided for in paragraphs. 1 clause 4 art. 17 of the Law under consideration.
Methodological recommendations when checking the correctness of determining the object of taxation and the base for accrual are prescribed:
- for the object - compare the types of payments and other remunerations for which insurance premiums are actually accrued by the policyholder with the types of payments and other remunerations for which they must be accrued in accordance with current legislation;
- according to the database - research, calculate and compare quantitative and total data on payments to individuals, reflected in calculations of insurance premiums, with actual accounting data for all amounts accrued in favor of individuals.
In any case, the main object for comparison will be the turnover in account 70 “Settlements with personnel for wages” and lines 200, 210, 220, 221, 230 of the RSV-1 Pension Fund calculations. When checking data on lines 200 and 300, inspectors are also recommended to look at data on accounts 71 “Settlements with accountable persons”, 73 “Settlements with personnel for other transactions”, 76 “Settlements with various debtors and creditors”.
In most cases, accounting is carried out by policyholders using reporting programs. In this case, the Methodological Recommendations suggest that inspectors pay special attention to transactions entered “manually”, which are reflected in the relevant accounting registers and other documents, since among them there may be one-time payments or rewards to individuals for which insurance premiums have not been calculated and paid .
In addition to checking the compliance of the calculation data for insurance premiums with those contained in the accounting registers, inspectors were asked to calculate and compare the amounts reflected in the general ledger for accounting accounts 70, 69, 50, 51, 55, 71, 84 with the amounts indicated for the same accounts in the accounting registers. The summary data of the accounting registers must be compared with the primary documents on the basis of which they were compiled.
Inspectors are recommended to pay special attention to the atypical nature of invoice correspondence or its inconsistency with the content of a business transaction related to determining the base for insurance premiums (clause 7.5.3 of the Methodological Recommendations).
The list of payments not subject to insurance premiums is given in Art. 9 of Law No. 212-FZ. Having found payments for which insurance premiums were not charged by the employer, inspectors will first check the validity of their classification as amounts that are not subject to taxation as payments to extra-budgetary funds. After checking their compliance with the criteria established in paragraphs 1, 2 and 3 of Art. 9 of Law N 212-FZ, pensioners are asked to track their documentary confirmation and the amount of payment.
Inspectors should also track the moment when the size of the base for calculating insurance premiums exceeds its maximum value: 415,000 rubles. in 2010, 463,000 rubles. in the current one (Resolution of the Government of the Russian Federation of November 27, 2010 N 933) (clause 7.5.4 of the Methodological Recommendations). Insurance contributions to extra-budgetary funds are not levied on the excess amount (Clause 4, Article 8 of Law No. 212-FZ).
Verification of the correctness of calculation and payment of insurance premiums is carried out on the basis of individual cards for recording payments in favor of individuals and insurance premiums.
Inspectors must compare the card data with the accounting registers for account 69. In this case, the subaccounts of account 69 are checked: “Calculations for compulsory pension insurance for the insurance part of the labor pension”, “Calculations for compulsory pension insurance for the funded part of the labor pension”, “Calculations for compulsory medical insurance in the FFOMS", "Calculations for compulsory health insurance in the TFOMS".
Based on the data for the specified subaccounts of account 69, the reliability of the amounts of accruals of insurance premiums in the calculations of the RSV-1 Pension Fund of the Russian Federation on lines 110 - 114, 241 - 244, 341 - 344, 391 - 394 and the amounts of transferred payments on lines 140 - 144, 520 is also checked.
In addition, inspectors were asked to compare the data on individual accounting cards with the information reflected in 2-NDFL certificates on the income of the relevant individuals. If in the latter the employee’s income turns out to be more than payments in his favor according to the individual card, then inspectors are asked to find out the reasons for such a discrepancy (clauses 7.5.5.2 and 7.5.5.3 of the Methodological Recommendations).
When checking the correctness of the application of tariffs and arithmetic calculations, pensioners will primarily be interested in the reasons for the policyholder to use reduced insurance premium rates. Moreover, in a number of cases, inspectors can also involve tax authorities for these purposes - either in the form of providing them with the necessary information, or directly in the form of participation in the audit (clause 5 of Article 33 of Law No. 212-FZ) (clause 7.5.5.4 of the Methodological recommendations).
A separate section (Section VIII) of the Methodological Recommendations is devoted to the forms of possible payments in favor of individuals:
- in cash through the organization's cash desk;
- non-cash (by writing off funds from the organization’s accounts and transferring them to the personal accounts of employees (individuals));
- in the form of payment in kind.
For each form, accounting entries are provided. At the same time, attention is drawn to those that, as a rule, are used to “conceal the object of taxation of insurance premiums.” These included, for example:
Debit 41 (44, 86, 91, 96, etc.)
Credit 50.
The specifics of conducting an on-site inspection in connection with the liquidation (reorganization) of a legal entity are given in clause 6.2 of the Methodological Recommendations.

Checking act

On the last day of the on-site inspection, inspectors are required to draw up certificate of inspection in form 12-PFR(Appendix No. 18 to Order No. 957n). The certificate records the subject of the inspection and the timing of its implementation. The certificate is drawn up in two copies, one of which is given to the organization.
If the policyholder evades receiving the certificate, it is sent to the payer of insurance premiums by registered mail and is considered received after six days from the date of sending the registered letter.
Within two months from the date of drawing up the certificate of the on-site inspection, a inspection report in form 17-PFR(Appendix No. 26 to Order No. 957n). The requirements for drawing up an on-site inspection report are set out in Appendix No. 28 to Order No. 957n of the Ministry of Health and Social Development of Russia.
The on-site inspection report should not reflect non-payment of current payments. For such payments, a certificate of identification of arrears from the organization is drawn up in Form 3-PFR (Appendix 5 to Order No. 957n).
The on-site inspection report must consist of three parts: introductory, descriptive and final. The introductory part of the act provides general information about the inspection carried out and the insurance premium payer being inspected. The descriptive part reflects information on the main issues to be verified, including information about the identified:
- understating the base for calculating insurance premiums;
- the amount of insurance premiums not paid as a result of understating the base for calculating insurance premiums;
- non-payment (incomplete payment) of insurance premiums as a result of other unlawful actions (inaction);
- failure to submit calculations for accrued and paid insurance premiums within the prescribed period, -
as well as other documented facts of violations of the legislation of the Russian Federation on insurance premiums.
As evidence, the on-site inspection report must be accompanied by certified copies of documents confirming the violations found.
If no violations were identified during the on-site inspection, the on-site inspection report also describes all verified issues and the inspectors’ conclusions about the absence of violations and discrepancies regarding the correctness of calculation, completeness and timeliness of payment of insurance premiums.
The final part of the on-site inspection report must contain:
- conclusions on the recovery from the policyholder of the amount of unpaid insurance premiums and penalties for their non-payment (late payment);
- proposals to make the necessary corrections to accounting documents and other proposals to eliminate identified violations;
- proposals to bring the organization to justice, outlining the grounds and elements of the offenses;
- an indication of the right of the payer of insurance premiums to submit written objections to the on-site inspection report as a whole or to its individual provisions within 15 working days from the date of receipt of the inspection report.
In addition, the report reflects the results of checking the timeliness and completeness of the insured’s submission of individual (personalized) accounting information.
The inspection report is signed by the persons who conducted the on-site inspection and the person in respect of whom this inspection was carried out (his authorized representative). A corresponding entry is made in the inspection report regarding the refusal of the person in respect of whom the inspection was carried out (his authorized representative) to sign the act.
Within five days from the date of signing, the inspection report must be delivered to the policyholder against signature or transferred in another way indicating the date of its receipt. If you evade receiving an inspection report, this fact is reflected in the inspection report. In this case, the act is sent by registered mail to the location of the organization (separate unit). In this case, the date of delivery of the act is considered to be the sixth day from the date of sending the registered letter.
If you disagree with the facts set out in the inspection report, as well as with the conclusions and proposals of the inspectors, the policyholder, within 15 working days from the date of receipt of the inspection report, has the right to submit written objections to pensioners regarding the specified act as a whole or on its individual provisions (clause 5 of Article 38 Law N 212-FZ). At the same time, documents (certified copies thereof) confirming the validity of his objections may be attached to his written objections (or submitted within the agreed period) (clause 9.2 of the Methodological Recommendations).
If there are no violations, this is indicated in the on-site inspection report and in the memo addressed to the head (deputy head) of the territorial branch of the Pension Fund of Russia who made the decision to conduct this inspection. In this case, no decision is made based on the results of the on-site inspection (clause 9.3 of the Methodological Recommendations).

Verification Solution

A decision based on the results of the on-site inspection must be made within 10 working days from the date of expiration of the deadline for the organization to submit written objections to the act. This period may be extended, but not by more than one month, for example, if it is necessary to obtain additional evidence to confirm the fact of violations of the legislation of the Russian Federation on insurance premiums or the absence thereof. To do this, the head (deputy head) of the territorial branch of the Pension Fund of Russia should make a decision on requesting the necessary documents in Form 18 (Appendix No. 29 to Order No. 957n). Based on this decision, a requirement is made to submit documents in Form 14, which are subsequently attached to the materials of the on-site inspection.
It is recommended that the management of the territorial branches of the Pension Fund of Russia set the date for consideration of the inspection materials no earlier than the sixth working day of the established period for making a decision, since the organization has the right to send objections by mail on the last day of the period provided for their submission.
The head (deputy head) of the PFR department notifies in writing the person in respect of whom the audit was carried out of the time and place of consideration of the inspection materials. To do this, a notification about calling the insurance premium payer in Form 7 (Appendix No. 11 to Order No. 957n) may be sent to the policyholder.
The organization may participate in the review of audit materials. However, the failure of the insured's representatives to appear is not an obstacle to the consideration of the inspection materials, except in cases where the participation of the person being inspected is considered mandatory by the head (deputy head) of the territorial branch of the Pension Fund.
Based on the results of reviewing the inspection materials, the head (deputy head) of the PFR branch issues:
- a decision to prosecute for committing an offense in Form 19-PFR or
- a decision to refuse to prosecute for committing an offense in Form 20-PFR (Appendices No. 30, 32 to Order No. 957n, respectively).
The date of the decision to prosecute or the decision to refuse to prosecute must correspond to the date of the actual consideration of the inspection materials.
The decision to prosecute for committing an offense shall indicate the amount of the identified arrears and the corresponding penalties, as well as the fine to be paid.
The decision to refuse to prosecute for committing an offense sets out the circumstances that served as the basis for such refusal, and also indicates the amount of arrears, if this arrears were identified during the audit, and the amount of the corresponding penalties (clauses 9 and 10 of Article 39 Law N 212-FZ).
A copy of the decision to prosecute for committing an offense or the decision to refuse to prosecute within five days after the day of its issuance is handed over to the insured against a signature or transferred in another way indicating the date of receipt by the payer of insurance premiums of the corresponding decision. If it is impossible to deliver the specified decision using the above methods, it is sent by registered mail and is considered received after six days from the date of sending the registered letter.
The decision reflects:
- the period during which the organization has the right to appeal this decision;
- the procedure for appealing a decision to a higher authority for control over the payment of insurance premiums (to a superior official), as well as the name of this authority, its location and other necessary information.
The decision to prosecute for committing an offense or the decision to refuse to prosecute comes into force after 10 working days from the date of delivery to the policyholder. Based on the decision that has entered into force, the organization is sent a demand for payment of arrears of insurance premiums, penalties, and a fine (clauses 11, 12, 13 and 14 of Article 39 of Law No. 212-FZ).
The materials of the on-site inspection are attached to the observation file of the insurance premium payer (clause 9.3 of the Methodological Recommendations).

This year, insurance premium payers will expect their first on-site inspections. The Pension Fund has issued methodological recommendations on their implementation. The document was at the disposal of the editors. How accountants can prepare for meetings with inspectors is the topic of this issue.

Who's new?

The new recommendations are much more voluminous and meaningful than the temporary guidelines, which were approved by order of the Board of the Pension Fund of the Russian Federation dated May 11, 2010 No. 127r “On approval of the Temporary guidelines for organizing on-site inspections of insurance premium payers.”

In particular, the document includes the criteria that the Pension Fund focuses on when selecting companies for inspection. Let's see who has the best chance of being included in the plan for verification.

1. Largest payers.

2. Payers whose inspection was ordered by law enforcement or other authorities.

3. Organizations subject to liquidation or reorganization.

4. Payers who have not been audited for more than four years in a row.

5. Payers who, according to information from tax authorities, participate in contribution minimization schemes.

6. Payers who were invited to “salary” commissions, but they did not take any action based on the results of the meetings (salaries were not increased, updated calculations with a larger tax base were not presented).

7. Payers for whom inconsistencies were identified in their personalized accounting information (for example, in terms of information about accrued and paid insurance premiums for compulsory health insurance and the person’s insurance record for the same period), but the Pension Fund did not receive an explanation for them.

8. Those who have not submitted reports on insurance premiums (Form RSV-1 PFR) for more than one past reporting period.

9. Those who did not provide individual (personalized) accounting information for more than one past reporting period.

10. Those who operate in an area where the scale of evasion of insurance premiums is significant. The source of information may be tax authorities and the Ministry of Internal Affairs of Russia.

11. Beneficiaries who apply reduced rates of insurance premiums for compulsory health insurance and compulsory medical insurance.

12. Those who pay an average monthly salary (primarily unprofitable enterprises) per employee below the minimum wage or below the average level for the type of economic activity in the constituent entity of the Russian Federation.

13. Organizations that do not pay wages for more than three months in a row.

14. Payers for whom the volume of payment receipts has decreased compared to previous reporting periods, that is, if the number of employees has remained the same, but their payments have been cut. In fact, this clause applies to those who give part of their salaries in envelopes.

15. Payers who submit zero reports over several reporting periods.

16. Payers who have arrears in contributions based on desk audit reports for more than two reporting periods in a row.

17. Payers who migrate between tax authorities, that is, repeatedly change their location.

Note that a number of indicators are similar to those used by tax authorities when planning on-site tax audits (Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@ “On approval of the Concept of the planning system for on-site tax audits”). For example, criterion 7 - inconsistency of information, 12 - salary below the minimum wage, 17 - frequent change of location.

In addition to the above criteria, the reason for inspection may be repeated changes and adjustments to the calculations of accrued and paid insurance premiums, the presence of expenses financed from the funds of the Federal Social Insurance Fund of Russia, etc. Thus, the list of reasons for inspection is not closed. So auditors can visit any organization at any time.

Who's knocking on my door...

After the control body makes a decision on the inspection, one copy of such a decision must be handed over to the payer. Federal Law No. 212-FZ dated July 24, 2009 (hereinafter referred to as Law No. 212-FZ) does not regulate the procedure for delivering a decision to order an inspection. How to do this is stated in the recommendations.

The document is handed over to the person being inspected or his authorized representative on the territory (premises) of the person being inspected or on the premises of the territorial body of the Pension Fund of the Russian Federation (depending on the location of the inspection). In the latter case, you should call a representative of the organization by sending him a notification in Form No. 7, approved by Appendix No. 11 to Order No. 957n of the Ministry of Health and Social Development of Russia dated December 7, 2009 (hereinafter referred to as Order No. 957n). Another copy of the decision is attached to the materials of the on-site inspection.

...and what the inspectors require

Simultaneously with familiarizing the payer with the decision, the inspectors must give him a request for the submission of documents necessary for the inspection. The demand form was approved by Order No. 957n (Appendix No. 21).

The procedure for requesting documents is established by Art. 37 of Law No. 212-FZ. The manual clarifies some provisions of this norm. Thus, the recommendations say that the number of requirements within one inspection is unlimited. Moreover, the first requirement is that inspectors have the right to request originals. This right is granted to them by Part 4 of Art. 37 of Law No. 212-FZ. You can get acquainted with the originals only on the territory of the payer. After studying them, officials draw up a list of documents to be checked. And the following requirements only request copies. Please note: it is recommended to submit documents according to the inventory certified by both parties.

Let's dwell on one more point. If the payer cannot submit the papers within ten working days from the date of delivery of the demand, he has the right to apply for an extension of the deadline (Part 6, Article 37 of Law No. 212-FZ). The control body makes one of two decisions: either gives additional time or refuses.

Law No. 212-FZ does not establish maximum periods for extension in this case. As stated in the recommendations, the head of the control body independently decides how much time to give the payer. In this case, the inspectors will take into account the reasons and deadlines specified by the person being inspected in the application (notification). Thus, the likelihood of making a positive decision for the company depends on how fully and convincingly the need to extend the deadline for submitting documents is justified.

After receiving the requested data, PFR specialists will examine the completeness of the set, the correctness of the primary application, including the signatures on it (from the point of view of the authority of the persons who endorsed the documents) and the presence of the required details.

Pension Fund: I want to know everything

The recommendations say that the inspection can be continuous or selective. In the first case, all documents and information related to the calculation of insurance premiums will be checked. In the second, preference will be given to any specific reporting item or group of similar transactions.

Which option awaits each specific organization is decided directly by the persons conducting the inspection, taking into account the volume of data, the state of the payer’s accounting and the degree of likelihood of detecting violations.

Regardless of the depth of the audit, it will begin with familiarization with the constituent documents and accounting policies. The first ones are needed to verify “addresses, appearances, passwords”, the second one is needed to analyze the methods and methods of maintaining accounting and tax records, drawing up primary documents and organizational and administrative documents.

The list of documents to be checked according to the manual, as we have already said, is extensive. Let us note an interesting fact: in the Temporary Recommendations the list consisted of 16 points, and the current one consists of 22 (Table 1). Moreover, “other documents” are named last, which gives the inspectors the moral right to request any information. True, the questions of how legal this is and whether the inspectors will not go beyond the boundaries of their powers will be resolved individually in each specific case. It is possible that in court.

The presence of some documents on the list, such as a work book, is puzzling. It is not clear why the Pension Fund specialists need them. The amounts of payments for which insurance premiums are calculated are not indicated in such documents. And checking their registration and compliance with the labor rights of workers is not included in the goals and objectives of checking the correctness of calculation, completeness and timeliness of payment of insurance premiums.

Documents and information that auditors will definitely pay attention to during the audit of individual transactions are given in Table. 3.

reference

Responsibility for failure to submit documents required for an inspection within the prescribed period entails a fine of 50 rubles. for each document not submitted

The Foundation goes to fight the schemes

When conducting an on-site inspection, Pension Fund specialists may suspect the company of using methods to minimize insurance premiums. For such cases, the Methodological Recommendations reveal the essence of several schemes and provide the procedure for the inspectors: what to pay attention to and what documents should be studied. Let's list them in the table. 3.

reference

Officials can include a company in the inspection plan at any time. The basis for this, in particular, may be the receipt of urgent tasks from higher authorities of the Pension Fund, as well as the Compulsory Medical Insurance Fund and the Social Insurance Fund, the prosecutor's office and law enforcement agencies

Check result - useful additions

The manual contains instructions on the preparation of inspection results and procedural issues regarding the consideration of materials. Basically they repeat the provisions of Law No. 212-FZ, but there are some clarifications.

On the last day of the inspection, auditors must draw up a certificate in the form approved by Order No. 957n and hand it to the person being inspected. If the payer refuses to receive the certificate, it will be sent by registered mail. With this option, it is considered that the certificate is received by the organization after six days from the date of sending the letter.

Then, within two months from the date of drawing up the certificate, an act must be drawn up. Its form and content requirements are also approved by Order No. 957n. Within five days from the date of signing, officials must deliver the act to a representative of the organization against a signature or transfer it in another way indicating its receipt. If the payer of contributions avoids receiving the act, the procedure is similar to that stated above (Part 4, Article 38 of Law No. 212-FZ).

In case of disagreement with the act, the organization has 15 days from the date of its receipt to submit objections (Part 5, Article 38 of Law No. 212-FZ). We note that an indication of this right of the payer must be reflected in the act (clause 7 of the Requirements for drawing up an on-site inspection report, approved by Order No. 957n).

The decision based on the results of the on-site inspection must be made within ten days from the expiration date for the payer to submit written objections to the act (Part 1, Article 39 of Law No. 212-FZ). Pension Fund specialists specified the period of time allotted to them for making a decision - 25 days from the date of delivery of the act to the insurance premium payer.

Law No. 212-FZ gives the control body the right to extend this period, but not more than by one month (Part 1, Article 39 of Law No. 212-FZ), for example, as stated in the manual, when it is necessary to obtain additional evidence to confirm the fact of a violation legislation on insurance premiums. To do this, the head (deputy head) of the territorial body of the Pension Fund should make a decision on requesting the necessary documents.

Payers have the right to participate in the consideration of audit materials (Part 3 of Art. Law No. 212-FZ). They must be notified of the time and place. Moreover, the manual says that you need to inform in writing, and even recommends a form of notification. Note that Law No. 212-FZ says nothing about the written form of notification.

In addition, the recommendations contain a warning to the control body when setting a date for reviewing inspection materials. It is necessary to take into account the likelihood of the payer sending objections by mail on the last day of the period provided for filing objections. Thus, there is a chance that the dates for reviewing the inspection materials will be set no earlier than the sixth working day out of the allotted ten for making a decision.

And one last thing. The requirements of the Methodological Recommendations for the design, content and delivery of the decision repeat the provisions of Art. 39 of Law No. 212-FZ. Only one clarification is of interest: the date of the decision must correspond to the date of the actual consideration of the audit materials.

What documents should the company have?(Table 1)

Procedure for checking individual transactions(Table 3)

What contribution minimization schemes does the Pension Fund know about?(table 2)

The PFR audit is aimed at monitoring the payment of insurance premiums for pension and compulsory health insurance. In this article we will talk about the timing of such checks and the composition of the documents being checked.

Desk and on-site inspections of the Pension Fund of Russia in 2017-2018

Since 2017, the legislation on insurance premiums has undergone fundamental changes. Just as it was before 2010, the administration of insurance premiums has now been transferred to the hands of the tax inspectorate.

The Law “On Insurance Contributions” dated July 24, 2009 No. 212-FZ, which regulated relations in the field of collecting contributions, is no longer in force. But Chapter 34 of the Tax Code of the Russian Federation has been introduced. It is this that now regulates the above-mentioned relations, but in a much narrower form than 212-FZ did. For example, it does not contain provisions on control over the payment of insurance premiums (inspections).

This means that checks for the calculation and payment of all insurance premiums are now regulated by tax control rules and carried out by the tax inspectorate. These standards have yet to be brought into line with Chapter 34 of the Tax Code of the Russian Federation.

Despite all the changes, the Pension Fund of Russia can still conduct both desk and on-site inspections in 2017-2018 - for periods that expired before 01/01/2017. When conducting inspections, fund specialists continue to be guided by the Methodological Recommendations, approved. by order of the Pension Fund Board dated 02/03/2011 No. 34r (hereinafter referred to as the Methodological Recommendations).

Deadlines for Pension Fund inspections

Depending on the type of inspection, the following deadlines are established:

Don't know your rights?

1. A desk audit (based on documents available to the fund) is carried out within 3 months from the date of receipt of the reports. Only the period for which the reports were submitted is checked.
2. The on-site inspection is limited to 2 months, but in some cases the event can be extended to 4 or 6 months.

The month of commencement of the on-site inspection is indicated in the inspection plan approved in December for each subsequent year. The audit period is also indicated there (no more than 3 years before the year of the audit, that is, in 2017, Pension Fund inspectors can check the years 2014, 2015 and 2016).

IMPORTANT! According to the letter of the Ministry of Health of the Russian Federation dated February 22, 2011 No. 19-5/10/2-1748, on-site scheduled inspections can only be carried out jointly by the Pension Fund of Russia and the Social Insurance Fund, therefore the inspection schedule is developed by these bodies together.

Those audited will learn about the start of a Pension Fund inspection by receiving a decision to conduct it along with a request to provide documents. The deadline for providing these is 10 working days. It can be increased at the motivated written request of the person being inspected.

What documents may the Pension Fund require during an audit?

What does the Pension Fund check during an on-site inspection? In its most general form, such checks boil down to determining whether employers pay correctly and on time:

• pension contributions;
• contributions for compulsory health insurance.

To do this, the inspected entity is requested through a request for copies of documents that:

• act as the basis for calculating and transferring contributions to the fund;
• confirm the correctness of the calculations and transfers made.

The list of documents that inspectors may require is established in Appendix No. 1 to the Methodological Recommendations. These include, for example:

• constituent documents and licenses;
• financial statements;
• calculations for pension insurance contributions and compulsory medical insurance contributions;
• accounting and tax registers;
• labor and collective agreements;
• orders;
• civil contracts;
• bank and cash documents;
• primary documents relating to payments in favor of individuals (statements, expense orders, payment documents);
• documents related to personalized accounting in the pension insurance system.

The Pension Fund checks employers to ensure that contributions are calculated correctly. Checks are carried out according to the old rules, but only for periods before 2017. Starting from 01/01/2017, control over insurance premiums passed to the tax inspectorate.

The legislation allocates two whole months for conducting an on-site inspection of the FSS and the Pension Fund of Russia (not counting suspensions). If you have been informed about the upcoming inspection and are already busy preparing for it, I suggest that you then immediately move on to the second part of the article - practical advice on passing an on-site inspection by the FSS and the Pension Fund of Russia. And if there has been no notification yet, and you want to assess the likelihood of an inspection in order to prepare for it in advance, then I recommend reading in order.

How to determine the likelihood of an on-site inspection by the Social Insurance Fund and the Pension Fund of Russia

How can you understand whether you are facing an on-site inspection by the FSS and the Pension Fund in the near future? To do this, you need to use the criteria for selecting insurance premium payers for on-site inspections, which are established in the letter. In accordance with the letter from the FSS and the Pension Fund of the Russian Federation, the criteria for selecting policyholders for inspections are as follows:

1. The number of calculations for 9 months of the previous year provided to the Pension Fund and the Social Insurance Fund does not match.
2. The policyholder pays the costs of compulsory social insurance at the expense of the Social Insurance Fund (temporary disability benefits, maternity benefits, childbirth benefits, etc.).
3. Late provision of individual personalized accounting information. This applies to periods before 2014, since, starting from 2014, the RSV-1 report form includes recounting information.
4. The presence of significant amounts of payments to employees in favor of employees that are not subject to insurance premiums, for example, the amount of compensation for the use of personal property of employees for business purposes, the amount of financial assistance within the limits established by law, etc.
5. Application of reduced insurance premium rates.
6. There are errors and inconsistencies based on the results of desk audits.
7. Having arrears on insurance premiums for more than two periods in a row.
8. Classification of the policyholder as one of the large payers, which are characterized by the largest amounts taxed by the base, many insured persons or the average number of employees.
9. Reducing the amount of accrued contributions compared to previous periods without changing the number of employees.
10. There is information from the tax office about the implementation of various tax and contribution minimization schemes by the policyholder.

In this way, the more criteria your company or individual entrepreneur meets, the greater the possibility of conducting an audit.

Recommendations for passing an on-site inspection by the Social Insurance Fund and the Pension Fund of Russia

• We applied reduced rates for insurance;
• Large amounts of reimbursement of expenses for compulsory social insurance for temporary disability and in connection with maternity from the Social Insurance Fund, mainly due to maternity leave and child care up to 1.5 years;
• Availability of payments to employees that are not included in the base for calculating insurance premiums (compensation for the use of personal vehicles, financial assistance for the birth of a child).

The audit took place in January 2016; naturally, the periods of 2013, 2014 and 2015 were checked. About 2 weeks before the start of the inspection, representatives of the Pension Fund called and warned that the company was included in the on-site inspection plan. And they informed us when the audit would begin, what documents (in general) needed to be prepared, they provided their coordinates, and also announced the composition of the commission: one representative each from the Social Insurance Fund, the Pension Fund of the Russian Federation, and the tax office (since reduced tariffs were applied).

It is better for on-site inspections to take place on your territory; consider the reasons in the table:

Certain rules to follow

When communicating with FSS and Pension Fund inspectors, you must adhere to certain rules, consider these rules:

• Get ready psychologically and remember just two things: 1. Everything in your company is only “white”;

1. You are a competent specialist who knows his business. This is important because some experienced inspectors are good psychologists; they will immediately see when a person is nervous or trying to deceive. Therefore, in order to be believed, you yourself must definitely believe that you are right.

• Create a comfortable environment for inspectors. It’s good if they are in a separate office: it’s calm for them and for you. You can put a kettle, tea, and something for tea in their office, show them where to pour water, etc. It’s better to squeeze out your employees, but definitely not the inspectors.
• Maintain a distance when communicating with inspectors. When offering tea or other amenities, do so politely, out of decency, and not out of a desire to bribe.
• Stand up for your opinion. If the inspectors point out errors to you, in their opinion, do not try to agree and do not try to explain everything right away. It’s better to say that you need time to think and prepare an answer. During this time, you will be able to collect the necessary arguments and evidence that you are right. Even if you understand that there is a violation, this is not a reason to be upset, but on the contrary, you need to get together and, firstly, understand what the threat is, and secondly, try to fix everything.
• Remember that no matter how the inspectors behave, you and them have different interests. Just be as diplomatic as possible and keep your ears open.