Report on the use of contributions "for injury. Report on the use of insurance premiums for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers Report on the use of insurance premiums

Insurers who have reimbursed from the FSS the costs of improving working conditions must submit to the FSS a report on the use of the amounts of insurance premiums in 2017. The form is in this article.

Organizations and individual entrepreneurs that have submitted an application to the FSS for financial support for preventive measures to reduce occupational injuries must submit a report on the use of insurance premiums.

Recall that this year you can pay at the expense of the fund a special assessment of working conditions, mandatory medical examinations and other expenses (order of the Ministry of Labor of Russia dated February 20, 2014 No. 103n). The company has the right to reduce contributions by the amount approved by the FSS. The funds that the fund allows to be set off against contributions must be reported.

Form of the report on the use of the amounts of insurance premiums 2017

The form consists of two sheets and tables.

Deadline for submitting a report on the use of insurance premiums in 2017

The form is filled out on an accrual basis from the beginning of the year and handed over to the fund department at the place of registration along with the calculation in the 4-FSS form for the corresponding reporting period. That is, it is necessary to submit a report every quarter, and at the end of all activities, documents confirming expenses should be submitted.

For example, for the six months of 2017, you must submit a report along with a calculation in the 4-FSS form no later than July 20, 2017, if you submit reports on paper, or no later than July 25, if in the form of an electronic document.

As a reminder, organizations and entrepreneurs that finance preventive measures to reduce injuries and wish to reduce the contributions paid to the Social Insurance Fund at the expense of these costs must submit an application to the fund for the provision of preventive measures by August 1, 2017.

The Fund explained the procedure for financial provision of preventive measures in a letter from
No. 02-09-11/16-05-3685 dated February 20, 2017.

19.10.2017 8:11:00

Is the insured entitled to finance from the amount of insurance premiums for injuries preventive measures that were not included in the financial support plan for preventive measures submitted by him to the FSS of the Russian Federation, if at the same time the actual expenses for the whole year do not exceed the planned expenses according to the financial support plan and do not exceed 20% of previous year's contributions (less security costs)?
QUESTION:

Is the insured entitled to finance from the amount of insurance premiums for injuries preventive measures that were not included in the plan for financial support for preventive measures submitted to the FSS of the Russian Federation, if at the same time the actual costs for the whole year do not exceed the planned costs under the financial support plan and do not exceed 20% of previous year's contributions (less security costs)?

ANSWER:

In case of agreement in the current calendar year of the plan of financial support for preventive measures of the insured, its addition in the direction of increasing the amount of financing, as well as compensation by the territorial body of the Fund of additionally incurred (not agreed) expenses, even if they do not exceed 20% of the amounts of contributions for the previous year, are impossible . At the same time, the legislator does not prohibit additional financing by the insured at his own expense of additional (in addition to those provided for by the plan) preventive measures.

RATIONALE:

In accordance with paragraph 1 of Art. 1 of the Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”, the provision of preventive measures to reduce occupational injuries and occupational diseases (hereinafter also referred to as preventive measures) is a form of compulsory social insurance against accidents at work and occupational diseases (hereinafter referred to as pro-risk insurance).

The insured has the right to finance preventive measures in the quantity and to the extent that it deems necessary.

In addition, the legislator also provides for the possibility of directing part of the amounts of insurance premiums for insurance of pro-risks to finance preventive measures. The right to make decisions on the direction of such amounts to finance preventive measures by specific insurers is vested in the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund) and its territorial bodies, and not the insured itself (clause 6, clause 1, article 18 of Federal Law No. 125-FZ) . The condition for financing is the availability of appropriate funds in the Fund's budget.

The rules for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-and-spa treatment for workers employed in work with harmful and (or) hazardous production factors are approved by Order of the Ministry of Labor of Russia No. 580n dated December 10, 2012 (hereinafter referred to as the Rules).

Thus, clause 3 of the Rules provides for specific measures, the implementation of which can be financed by insurance premiums for insurance of pro-risks.

In accordance with paragraphs 4, 9 of the Rules, the territorial body of the Fund, subject to all the established conditions, may make a decision (in the form of an order) to agree on financial support for preventive measures. At the same time, the order is issued in an amount not exceeding the amount specified in the application of the insured and specified in the financial support plan for preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-and-spa treatment for workers employed in work with harmful and (or) dangerous production factors (Appendix to the Rules) in the current calendar year.

Administrative regulations for the provision by the Social Insurance Fund of the Russian Federation of a state service for making a decision on financial support for preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-and-spa treatment for workers employed in work with harmful and (or) dangerous production factors, approved by Order of the Ministry of Labor of Russia dated 02.09.2014 No. 598n, does not limit the frequency of the applicant's (insured's) application for this public service.

At the same time, the Rules do not provide for the possibility of submitting an additional (clarified, corrective) application (the Rules provide only for the filing of a repeated application by the insured upon receipt of a refusal by the territorial body of the Fund (clause 10) and appealing the refusal of the Fund (clause 11)).

Thus, in the event that in the current calendar year the plan of financial support for preventive measures of the insured is agreed, its addition in the direction of increasing the amount of financing, as well as compensation by the territorial body of the Fund for additionally incurred (not agreed) expenses, even if they fit into the parameters provided for in clause 2 Rules are impossible. At the same time, the legislator does not prohibit additional financing by the insured at his own expense of additional (in addition to those provided for by the plan) preventive measures.

QUESTION:

In May 2017, the insured submitted to the territorial body of the FSS of the Russian Federation an application for financial support for preventive measures, a plan and other necessary documents, and in the same month received a positive decision from the FSS of the Russian Federation. At the same time, prior to the adoption of this decision in the 1st quarter of 2017, the insured had already incurred expenses and completed certain activities included in the preventive measures financial plan. Should the insured submit to the FSS RF a report on the use of the amounts of contributions for injuries to financially support preventive measures for the 1st quarter of 2017? Can the policyholder include expenses incurred in the 1st quarter in the report on the results of the 2nd quarter of 2017?

ANSWER:

Expenses incurred by the insured in the 1st quarter of 2017 for financing preventive measures after the approval of the application for financial support for preventive measures in May
2017 are to be reflected in the calculation in the form 4-FSS and in the report on the cost of preventive measures for the first half of 2017. It is not required to submit a report for the first quarter.

RATIONALE:

In accordance with paragraph 1 of Art. 1 of the Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”, ensuring preventive measures to reduce occupational injuries and occupational diseases (hereinafter referred to as preventive measures) is the task of compulsory social insurance against accidents at work. production and occupational diseases (hereinafter referred to as pro-risk insurance).

Part of the preventive measures may be financed from the funds of premiums for insurance of pro-risks administered by the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund). The rules for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-and-spa treatment for workers employed in work with harmful and (or) hazardous production factors are approved by Order of the Ministry of Labor of Russia No. 580n dated December 10, 2012 (hereinafter referred to as the Rules). At the same time, a specific list of preventive measures financed by insurance premiums is provided for in clause 3 of the Rules.

Clause 12 of the Rules establishes that the insured maintains, in accordance with the established procedure, records of funds allocated for the financial provision of preventive measures against the payment of insurance premiums, and quarterly submits a report on their use to the Fund's territorial body.

In order to receive financial support for preventive measures, the insured must apply to the territorial body of the Fund at the place of its registration with an application for financial support for preventive measures before August 1 of the current calendar year (clause 4 of the Rules).

At the same time, the application shall be submitted with a plan for financial support of preventive measures in the current calendar year, indicating the amount of funding and, depending on the type of preventive measures implemented by the insured, a package of documents confirming the targeted nature, reasonableness of expenses and their compliance with the requirements of the legislator.

The Action Plan is submitted for the current calendar year. Accordingly, it may include activities actually carried out by the insured in the current calendar year at the time of submission of the plan or are in the process of being implemented. This is evidenced by the analysis of the list of documents provided for in clause 4 of the Rules. Yes, and the very form of the financial support plan for preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium treatment for workers employed in work with harmful and (or) dangerous production factors, approved by the aforementioned Order of the Ministry of Labor of Russia No. 580n, submitted up to 1 August of the current year, provides for expenses for the I-II quarters.

Report on the use of the amounts of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers (report on preventive measures), the approximate form of which was brought up by Letter of the FSS of the Russian Federation dated February 20, 2017 No. 02-09-11 / 16-05-3685 "On the financial provision of preventive measures", is compiled by the insured on an accrual basis from the beginning of the year and submitted to the executive bodies of the Fund at the place of registration simultaneously with the form of calculation for accrued and paid insurance premiums for compulsory social insurance against accidents at work and occupational diseases, as well as for the cost of paying insurance coverage (form 4-FSS), approved by Order of the FSS of the Russian Federation of September 26, 2016 No. 381.

Reporting periods for insurance of pro-risks, in accordance with paragraph 2 of Art. 22.1 of Federal Law No. 125-FZ, are the first quarter, six months, nine months of a calendar year, a calendar year.

The submission of a report on preventive measures is made after a decision has been made in relation to the insured to agree on the financial support for preventive measures. Accordingly, if the financing of preventive measures was agreed upon in May 2017, then the report on preventive measures is submitted simultaneously with the calculation in the form 4-FSS for the first half of 2017.
Form 4-FSS provides for the reflection of funds spent on financing preventive measures in line 9 of Table 3 “Expenses for compulsory social insurance against industrial accidents and occupational diseases”.

At the same time, in accordance with clause 12.2 of the Procedure for filling out the calculation form for accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as for the costs of paying insurance coverage (form 4 - FSS), approved by Order of the FSS of the Russian Federation No. 381, the line reflects the costs incurred by the insured to finance preventive measures that are made in accordance with the Rules. Accordingly, in the report on preventive measures and in the calculation in the form 4-FSS, the expenses incurred by the insured in the described example, until the approval of the territorial body of the Fund, are subject to reflection in the statements for the first half of 2017.

You can spend no more than 20% of the amount of insurance premiums accrued to the FSS for the year preceding the reporting year, minus the cost of paying security for insured events (clause 2, part 1, article 7 of the Law of December 1, 2014 No. 386-FZ ).

What activities will the fund finance?

The list of measures is given in clause 3 of the Rules for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium treatment of workers employed in work with harmful and (or) dangerous production factors, approved by order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n :

1) conducting a special assessment of working conditions;

2) implementation of measures to bring the levels of dust and gas contamination of the air, noise and vibration levels and radiation levels at workplaces in line
with state regulatory requirements for labor protection;

3) training in labor protection for employees of the following categories:

heads of small business organizations;
employees of small business organizations (with the number of employees
up to 50 people), who are entrusted with the duties of labor protection specialists;
heads (including heads of structural subdivisions) of state (municipal) institutions;
heads and specialists of labor protection services of organizations;
members of committees (commissions) on labor protection;
authorized (trusted) persons for labor protection of trade unions and other authorized employees of representative bodies;
employees of organizations classified as hazardous production facilities
(if training on safe work (including mining) and actions in the event of an accident or incident at a hazardous production facility is carried out with a margin
from production in an organization carrying out educational activities);

4) the acquisition by employees engaged in work with harmful and (or) dangerous working conditions, as well as in work performed in special temperature conditions or associated with pollution, special clothing, special footwear and other personal protective equipment (PPE) in accordance with standard the norms of free issuance of PPE and (or) based on the results of a special assessment of working conditions, as well as flushing and (or) neutralizing agents. Starting from August 1, 2017, insurance contributions will finance the purchase of workwear if it is made on the territory of the Russian Federation from fabrics, knitted fabrics or non-woven materials, the country of origin of which is the Russian Federation;

5) sanatorium treatment of workers employed in work with harmful and (or) dangerous production factors;

6) conducting mandatory periodic medical examinations (examinations) of employees employed in work with harmful and (or) dangerous production factors;

7) provision of therapeutic and preventive nutrition (CMP) to employees for whom the specified nutrition is provided for by the List of industries, professions and positions, work in which gives the right to receive free therapeutic and preventive nutrition in connection with especially harmful working conditions (approved by order of the Ministry of Health and Social Development of Russia dated February 16, 2009 No. 46n);

8) purchase by policyholders whose employees undergo mandatory pre-shift and (or) pre-trip medical examinations, devices for determining the presence and level of alcohol content (alcotests or breathalyzers);

9) purchase by policyholders engaged in passenger and freight transportation of devices for monitoring the mode of work and rest of drivers (tachographs);

10) purchase of first aid kits;

11) purchase of individual instruments, devices, equipment directly designed to ensure the safety of workers and (or) control over the safe conduct of work within the framework of technological processes, including underground work;

12) purchase of individual devices, devices, equipment that directly provide training on safe work, including mining, and actions in the event of an accident or incident at a hazardous production facility and (or) remote video and audio recording of instructions, training and other forms of training of employees for the safe performance of work, as well as storage of the results of such recording.

The company will be able to direct part of the accrued insurance premiums to finance preventive measures to reduce injuries if it receives permission to do so.
from the Foundation branch.

How to get funding

To do this, the company must, before August 1 of the reporting year, submit an application in the prescribed form to the regional branch of the FSS of the Russian Federation, in which it is registered.

The application must be accompanied by:

plan for financial support for preventive measures, indicating the amount of funding;
a copy of the collective agreement (an extract from it is possible) and (or) a copy of the list of measures to improve and improve working conditions.

In addition to the application, documents are attached that justify the need to finance preventive measures, including:

a) when financing activities in connection with the special assessment:

a copy of the order on the establishment of a commission to conduct a special assessment of working conditions;
a copy of a civil law contract with an organization conducting a special assessment of working conditions, which should indicate the number of jobs in respect of which a special assessment is carried out and its cost;

b) when financing measures to bring the levels of exposure to harmful and (or) hazardous production factors at workplaces in line with state regulatory requirements for labor protection:

a copy of the report on the special assessment of working conditions, confirming the excess of the maximum permissible levels of exposure to harmful and (or) hazardous production factors at the relevant workplaces;
a copy of the report on the special assessment after the implementation of the relevant activities
and indicating a decrease in the class (subclass) of working conditions at the respective workplaces;
copies of documents confirming the acquisition by the organization of the relevant equipment and (or) carrying out work to bring the levels of exposure to harmful
and (or) hazardous production factors in the workplace in accordance with state regulatory requirements for labor protection;
a copy of the work contract;

c) when financing the training of employees in labor protection rules:

a copy of the order on sending employees to training in labor protection with a margin
from production;
a list of employees sent for training in labor protection (the authority of the persons indicated in the list to receive this training must be documented);
a copy of the contract for training with a training organization;
a copy of the notification of the Ministry of Labor of Russia (Ministry of Health and Social Development of Russia) on the inclusion of the training organization in the register of organizations providing services in the field of labor protection;
a copy of the training program approved in the prescribed manner;
documents confirming the right of the employee to study at the expense of the FSS;

d) when purchasing PPE:

a list of purchased PPE indicating the professions (positions) of employees, the norms for issuing PPE with reference to the relevant paragraph of the standard norms, as well as the quantity, cost, date of manufacture and expiration date of the purchased PPE;
a list of PPE purchased taking into account the results of a special assessment of working conditions indicating the professions (positions) of employees, the norms for issuing PPE (Typical norms for the free issuance of PPE approved by order of the Ministry of Labor of the Russian Federation of December 9, 2014 No. 997n), as well as the quantity, cost, date manufacture and expiration date of purchased PPE;
copies of certificates (declarations) of conformity for PPE;

e) in the case of sanatorium-and-spa treatment of workers employed in work with harmful and (or) dangerous production factors:

the final act of the medical commission based on the results of the mandatory periodic medical examinations (examinations) of employees;
lists of employees sent for sanatorium treatment, indicating the recommendations contained in the final act;
a copy of the license of an organization providing health resort treatment for employees on the territory of the Russian Federation;
copies of contracts, invoices for the purchase of vouchers;
calculation of the cost of the ticket;

f) when financing mandatory medical examinations:

a copy of the list of employees subject to mandatory periodic medical examinations (surveys) in the current calendar year, approved by the employer;
a copy of the contract with a medical organization for mandatory periodic medical examinations (examinations) of employees;
a copy of the license of a medical organization to carry out work and provide services related to the conduct of mandatory preliminary and periodic medical examinations (examinations) of employees;

note

The list of harmful (dangerous) production factors and work, the performance of which requires a mandatory medical examination of employees of organizations, was approved by order of the Ministry of Health and Social Development of Russia dated April 12, 2011 No. 302n. So, if an organization conducts mandatory periodic medical examinations of employees at the expense of contributions to the Social Insurance Fund, then it must submit to the fund a register of employees who have undergone such examinations. The recommended form of the register is given in Appendix 1 to the letter of the FSS of Russia dated July 2, 2015 No. 02-09-11 / 16-10779.

g) when issuing medical nutrition:

a list of employees to whom a BOB is issued, indicating their professions (positions)
and norms of issuance with reference to the relevant paragraph of the List of industries, professions and positions, work in which gives the right to receive free therapeutic and preventive nutrition in connection with especially harmful working conditions, rations for therapeutic and preventive nutrition, norms for the free distribution of vitamin preparations and the Rules for the free distribution therapeutic and preventive nutrition, approved by order of the Ministry of Health and Social Development of the Russian Federation dated February 16, 2009 No. 46n;
ration number LPP;
employment schedule of employees eligible for BOB;
copies of documents on the time actually worked by employees in especially harmful working conditions;
copies of itemized cost estimates planned by the insured for the provision of PBO employees for the planned period;
copies of contracts of the insured with public catering organizations, if the issuance of the BOB was not carried out in the structural divisions of the insured;
copies of documents confirming the costs of the insured for the provision of PBO employees;

h) when conducting mandatory pre-shift or pre-trip medical examinations of employees:

a copy of the order to conduct pre-shift and (or) pre-trip medical examinations of employees;
a copy of the license of the insured to carry out pre-shift and (or) pre-trip medical examinations of employees or a copy of the contract of the insured with a medical organization providing these services, with a license attached;
copies of invoices for payment for purchased breathalyzers or breathalyzers;

i) when acquiring devices for monitoring the mode of work and rest of drivers (tachographs):

copies of licenses for the implementation of passenger and (or) cargo transportation by the insured (if any) and (or) a copy of the document confirming the relevant type of economic activity of the insured;
a list of vehicles (TC) to be equipped with tachographs, indicating their state registration number, date of issue, information on the passage of the vehicle of the last technical inspection;
copies of vehicle passports;
a copy of the certificate of registration of the vehicle with the traffic police;
copies of invoices for payment of purchased tachographs;

j) when purchasing first aid kits - a list of purchased medical devices indicating the quantity and cost of purchased medical products, as well as indicating the sanitary posts to be equipped with first aid kits;

k) when purchasing individual devices, devices, equipment directly designed to ensure the safety of workers:

copies of documents confirming the acquisition by the organization of the relevant instruments, devices, equipment and (or) complexes (systems) of instruments, devices, equipment;
copies (extracts from) technical projects and (or) project documentation, which provide for the acquisition of individual devices, devices, equipment and (or) complexes (systems) of devices, devices, equipment directly designed to ensure the safety of workers and (or) control over safe conducting work within the framework of technological processes, including underground work.

Decision on the financial provision of preventive measures and its scope or on refusal
in financial support, the territorial branch of the fund accepts (clause 8 of the Rules,
approved order of the Ministry of Labor of Russia No. 580n):

in relation to policyholders whose insurance premiums accrued for the previous year amount to up to 8 million rubles (from January 1, 2017 - 10 million rubles) inclusive - within 10 business days from the date of receipt of a complete set of documents;
in relation to policyholders whose insurance premiums accrued for the previous year amount to more than 8 million rubles (from January 1, 2017 - 10 million rubles) - after agreement with the Fund. In this case, the territorial body of the Fund, within three working days from the date of receipt of the documents, sends them for approval to the Fund. The Fund coordinates the submitted documents within 15 working days from the date of their receipt.

When does the fund refuse funding?

If the Fund refused you, then you are not entitled to reduce insurance premiums for payments for preventive measures. Reasons for rejection can be:

you are in arrears in paying insurance premiums;
an incomplete list of documents is presented;
The submitted documents contain inaccurate information.

But you have the right to apply again, but no later than August 1, with an application to the territorial body of the Fund at the place of your registration. You can also appeal the decision of the territorial body of the FSS to a higher authority or in court.

If you have not fully used the amount of funding, you must report this to the FSS department before October 10 of the current year (clause 13 of the Rules approved by order No. 580n). The message is submitted in any form.

How to make a report on the use of received funds

The company is obliged to submit quarterly to the territorial body of the Fund a report on the use of allocated funds, and at the end of all activities is obliged to submit documents confirming the expenses incurred. The report is drawn up in the form that is given in Appendix 2 to the letter of the FSS of Russia dated July 2, 2015 No. 02-09-11 / 16-10779.

For 2016, you need to submit a report together with the calculation in form 4 - the FSS of the Russian Federation, that is, no later than January 20, 2017, if you submit the report on "paper", or no later than January 25, 2017, if you submit the report in the form of an electronic document.

The form consists of two sheets and tables.

Form of the report on the use of the amounts of insurance premiums 2017

Deadline for submitting a report on the use of insurance premiums in 2018

For example, for the six months of 2018, you must submit a report along with a calculation in the form 4-FSS no later than July 20, 2018, if you submit reports on paper, or no later than July 25, if in the form of an electronic document.

As a reminder, organizations and entrepreneurs that finance preventive measures to reduce injuries and wish to reduce the contributions paid to the FSS at the expense of these costs must submit an application to the fund for the provision of preventive measures by August 1, 2018.