Due to the fact that the authority to manage insurance premiums has transferred from extra-budgetary funds to the Tax Service, many accountants have a completely logical question - how to return the excess when paying insurance premiums from January 1, 2017 and is it possible to offset this overpayment against upcoming payments? Of course, if a surplus arises, you should not hesitate and offset or return it as quickly as possible, but situations are different, and if last year this could have been done according to the previous legislative norms, with the advent of the new year everything has changed. Let’s take a closer look at what exactly has changed and how much.
Can't be credited, can't be returned
From January 1, 2021, policyholders, as before, will have the right to a refund of overpaid funds for insurance premiums, however, the return of overpayments will now be handled by the Federal Tax Service of the Russian Federation, and not by the pension fund and Social Insurance. In general, the procedure for returning funds in case of overpayment of contributions is similar to that for taxes, with one important condition enshrined in the new paragraph 6.1 of Article 78 of the Tax Code of the Russian Federation:
If excess contributions to the Pension Fund were reflected in personalized reporting information, and pensioners distributed them to personal accounts, then the Tax Service will not be able to return such overpayments.
Moreover, starting from the new year, overpayments for previous periods can only be returned, but not offset, as was previously allowed. Such requirements are imposed by Article 21 of Federal Law dated 07/03/16 No. 250-FZ.
To request the funds to return excess insurance premiums, you must submit an application for the return of funds to the responsible fund. The Pension Fund of the Russian Federation or the Federal Social Insurance Fund of the Russian Federation will make a decision within 10 days, excluding weekends, from the date of receipt of the application. After which it will be redirected to the Federal Tax Service of the Russian Federation, and if the decision is positive, the Tax Service employees will return the excess. At the moment, legislators have not released any new application forms for the return of overpayments on contributions, therefore the existing ones should be used: pensioners should send an application in the form approved by the resolution of the Board of the Pension Fund of December 22, 2015 No. 511p, and in Social Insurance - in the form approved by order FSS of the Russian Federation dated February 17, 2015 No. 49.
Decisions on the offset of overpayments on insurance premiums, starting from 2017, are made by tax authorities, which means that the application in the coming year should be submitted to the Federal Tax Service of the Russian Federation in the form valid for the return or offset of excess taxes, fines and penalties (Article 78 of the Tax Code of the Russian Federation ).
Please note that if an error was made in the payment orders when paying insurance premiums last year, it is no longer possible to submit clarifying information to the funds starting from the new year 2021. You will have to return the payment according to the scheme described above, through the tax authorities and, if necessary, transfer the funds again. Moreover, if penalties were incurred due to an error in the payment document, the Tax Service will not have the right to reset them.
To eliminate any errors when submitting reports to the Pension Fund, we invite you to take advantage of the capabilities of our convenient and multifunctional program “Bukhsoft: Salaries and Personnel”.
The pension fund demands the return of overpaid pensions
After graduating from school in 2021, my daughter enters St. Petersburg State University as a full-time paid student. I submitted a certificate to the Pension Fund stating that she actually entered, but from 01/01/2021. my daughter decided to drop out so as not to pay for the second semester, since it is too expensive, and in the future to prepare for admission to another university on a budget, from 08/08/2021. She entered another university on a budget. I remember exactly that at the end of August 2021. I brought a PF certificate from the academy, but they sent me a letter on March 23, 2021, where they calculated the debt in the amount of 94 thousand, they said that I received an illegal additional payment for my daughter. When I came to find out, no one wanted to explain anything to me, where my certificate could have gone, they said that they had nothing in their computer. When I asked for a recalculation, they said they don’t do anything retroactively, what should I do? Okay, I understand that from 01/01/2914. until August 2021, I had to notify the Pension Fund about the changes, this is my huge mistake and I agree to compensate for the damage, and from 09/01/2021. my daughter started studying at a university and is still in her fourth year, preparing to defend her diploma. Help me figure it out please!
You indicated that in August 2021 you provided a certificate from the Academy, where your daughter entered in 2021. Tell me, did you provide the certificate only once or every year do you provide the Pension Fund with up-to-date information that your daughter is a full-time student and is entitled to a pension? And could you also clarify, after expulsion from the university in January 2021, did you inform the Pension Fund of the Russian Federation about this?
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What about “injury” contributions?
Since contributions “for injuries”, as before, are under the jurisdiction of the Federal Social Insurance Fund of the Russian Federation, Social Insurance will also be responsible for their return, in connection with which a new article 26.12 appeared in the Federal Law of July 24, 1998 No. 125-FZ. It describes the procedure for offset or return of surplus.
By law, the fund has 10 working days to notify the policyholder in writing or electronically about the overpayment; of course, you can submit your own application before this period.
Please note that by order of the FSS of the Russian Federation dated November 17, 2016 No. 457, a new application form for the return and offset of insurance premiums “for injuries” was approved from 2021 (Appendix 2) - Form 22 - FSS of the Russian Federation.
If any doubts arise regarding the existence of an overpayment, a cross-reconciliation of insurance premiums for injuries is carried out and a report is drawn up in Form 21-FSS of the Russian Federation.
The return of excess to the policyholder is made within a month from the moment of notification by the fund or self-submission of the application. If the period for returning funds exceeds one month, Social Insurance will have to pay, in addition to returning the funds themselves, interest at the Central Bank refinancing rate of 1/300.
It is no longer possible to take into account overpayments between different types of contributions
Until 2021, there was a procedure under which it was possible to count overpayments between different insurance premiums.
Starting from the new year, it will not be possible to do this, that is, the overpayment will be offset only against the type of contribution, its penalties and fines, for which, in fact, it was formed, such requirements are imposed by paragraph 1.1 of Article 78 of the Tax Code of the Russian Federation. on approval of a new form of calculation for insurance premiums.
You need to report on contributions that will be accrued in the first quarter of 2021. To avoid confusion, it is better for policyholders to put their settlements with the Pension Fund and the Social Insurance Fund in order before the end of this year. In this article we will give practical advice that will help you avoid problems with insurance premiums. Often, policyholders do not even suspect that their accounting data differs from the funds’ data. Of course, if the company has arrears, then the fund specialists will send a demand for repayment of the debt. But funds do not always report overpayments.
The ideal option is to reconcile insurance premiums quarterly after submitting mandatory reports.
Due to the change of the insurance premium administrator in 2021, we recommend that you reconcile all payments with the funds by the end of December. To do this, write an application for reconciliation in any form and send it to the Pension Fund and the Social Insurance Fund. This can also be done via telecommunication channels, if the policyholder submits reports via the Internet. You can take the application personally to a fund specialist.
You should not wait until December for reconciliation, because you need to leave time to return the overpayment and clarify payments if discrepancies are identified.
The Pension Fund called on Russians to voluntarily return overpaid pensions
You can write a refusal in free form in the form of an application to the territorial body of the Pension Fund, by mail or through your personal account on the fund’s website, the Pension Fund emphasizes. If the pensioner did not notify the fund on time, the citizen can contact the client service or the Pension Fund of the Russian Federation and write an application for voluntary reimbursement of funds. —>
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In this case, he has the right to determine the period for which he will reimburse the overpayment to the fund and the amount of the monthly payment. If the pensioner does not want to return the money voluntarily, the matter will be resolved in court, the Pension Fund emphasizes.
Tip No. 2. Pay the arrears and return the overpayment of contributions
If, based on the results of reconciliation with the funds, arrears in contributions are identified, transfer the missing amount by the end of 2021.
If you leave the debt, in 2021 the Federal Tax Service will demand it. According to the new edition of the Tax Code, the Federal Tax Service has the right to suspend transactions on a bank account in the event of arrears in insurance premiums (clause 1 of Article 72 of the Tax Code of the Russian Federation). Based on the above, it is safer for companies and individual entrepreneurs to pay off their debts on contributions before the end of the current year.
Often, arrears in contributions arise due to errors in payment orders. For example, if you indicate the wrong BCC, premiums may be attributed to the wrong type of insurance or may even be stuck with unclear payments. In such a situation, you can choose one of two options:
1. Write an application for the return of overpaid contributions (forms 23-FSS and 23-PFR), which were attributed to the incorrect KBK. And immediately pay the arrears, indicating the correct details and purpose of payment.
2. Write an application for clarification of payment in any form. Based on such a statement, the fund will transfer payments to the required details.
For various reasons, policyholders may overpay their premiums. It's also easier to return this year. In 2021, the overpayment can be returned, but the procedure will be a little more complicated: you will have to send an application for a refund to the Social Insurance Fund or the Pension Fund of the Russian Federation, after considering the application, the funds will make a decision and send it to the Federal Tax Service, and the tax service will reimburse the policyholder for the overpayment (Article 21
Insurance premiums for accidents will continue to be administered by the FSS, so it will not be difficult to return the overpayment in 2021.
You can deal with the resulting overpayment of contributions in another way - by making an offset between different contributions within a specific administrator (FSS or Pension Fund). For example, overpayments of contributions for temporary disability and in connection with maternity can be offset against the debt for contributions for injuries. In 2021, it will be possible to offset an overpayment for a specific type of contribution only against upcoming payments for the same type of contribution, penalties and fines (clause 1.1 of Article 78 of the Tax Code of the Russian Federation).
The offset of contributions (penalties, fines) is made upon a written application using forms 22-PFR or 22-FSS.
If the funds themselves discover overpayments and shortfalls in contributions, they can make a unilateral offset.
Before submitting annual reports, you should analyze the already submitted forms 4-FSS and RSV-1 for errors, and check your data with the data of the Pension Fund and the Social Insurance Fund. If inaccuracies and errors are identified, updated calculations must be submitted.
The policyholder has the right to submit clarifications on premiums for periods up to 2021 in the new year. Funds will accept such calculations (Article 23 of Federal Law No. 250-FZ dated July 3, 2016).
Some companies and individual entrepreneurs traditionally transfer salaries and contributions before the end of the year, thereby covering the debt to the funds.
But there are also policyholders who prefer to pay premiums on time, and premiums for December will not be an exception for them.
Due to the fact that in 2021 the Federal Tax Service will control the calculation and payment of insurance premiums, we recommend, if possible, to transfer all contributions by the end of the current year. Then there will be no debt to the funds, and settlements with the Federal Tax Service for contributions can begin with a clean slate.
The FSS reported on its website that December contributions, which will be transferred in January, should be directed to new KBK. What they will be will become known later. If you manage to transfer all contributions in December, use the usual BCCs in force in 2021.
Everyone knows that daily allowances within the established limits are not subject to personal income tax (clause 3 of Article 217 of the Tax Code of the Russian Federation). Until the end of 2021, daily allowances and insurance premiums are not subject to - this rule applies even to daily allowances above the limit.
However, with the new year everything changes. Now policyholders will not be able to save on insurance premiums thanks to increased travel allowances. Amendments have been made to the Tax Code of the Russian Federation, according to which only daily allowances within the established limits are not subject to insurance contributions (clause 2, clause 1, Article 422 of the Tax Code of the Russian Federation).
Let us remind you that for Russian business trips the daily allowance limit is 700 rubles, and for foreign trips - 2,500 rubles.
Companies and individual entrepreneurs have the right not to change the approved daily allowance amounts. But you need to take into account the fact that with increased daily allowances you will have to pay insurance premiums on the excess.
Service expert Standard
Rogacheva E.A.
From March 31, 2021, submit applications for credit and refund of overpayments using new tax forms. Now, inspectors are returning overpayments not only for taxes, but also for insurance premiums. But if you want to return contributions that you overpaid in previous years, contact the funds.
Amendments have been developed to return overpayments of contributions to the Pension Fund to the policyholder
On December 6, the Russian Ministry of Finance submitted amendments to Art. 78 and 79 part 1 of the Tax Code of the Russian Federation in order to implement the Resolution of the Constitutional Court of the Russian Federation of October 31, 2021 No. 32-P, which “AG” previously wrote about.
Then the Constitutional Court found certain norms relating to insurance contributions to the Pension Fund to be contrary to the basic law of the state. We are talking about the provisions of paragraph 5 of Art. 18, art. 20 and 21 of the Law of July 3, 2021 No. 250-FZ; part 22 art. 26 of the Law on insurance contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund of Russia; clause 61 art. 78 Tax Code of the Russian Federation. The Constitutional Court of the Russian Federation ordered to recognize the above norms as unconstitutional to the extent that they limit the policyholder’s right to return overpaid premiums under compulsory health insurance only due to the fact that the latter are taken into account in the individual personal accounts of the insured without taking into account the structure of the premium rate and the fact of the occurrence of an insured event. This applies to the return of overpaid contributions both for periods before January 1, 2021, and subsequent ones. At the same time, the Court pointed out the need to make changes to the relevant legal regulation.
Overpayments on taxes
You still have the right to offset or return tax overpayments from the budget. Offsets can be made between taxes of the same type: federal, regional and local. Taxes and contributions cannot be offset.
From March 31, 2021, tax authorities are accepting applications for credit and refund using the forms from Order No. ММВ-7-8. Fill out new forms also if you are crediting or returning an overpayment for 2021 and earlier periods. A sample application for tax refund according to the simplified tax system is below. The tax authorities will make a decision on the offset within 10 working days. And the Federal Tax Service will return the money within a month.
Overpayments of personal income tax on employee income
If an individual entrepreneur paid more personal income tax than he withheld from employees, then such overpayment can now be offset against federal taxes.
Previously, tax authorities believed that offset was impossible. Personal income tax cannot be paid at the expense of the employer. This means that employers could only return such amounts to the account. Personal income tax, later withheld from employees, had to be transferred to the budget again. Now you can offset the overpayment for personal income tax. An entrepreneur has the right to write a statement of offset:
- in upcoming payments or arrears on other federal taxes;
- in arrears on personal income tax.
The rules for offset against other taxes and personal income tax differ.
Personal income tax can be offset against federal taxes. Individual entrepreneurs on the general system have the right to direct the overpayment to personal income tax on business income or VAT.
Personal income tax still cannot be paid at the expense of employers. Therefore, until the individual entrepreneur withholds personal income tax from the income of employees, the tax authorities will not accept the application for offset. Let's explain with an example.
Example of offsetting personal income tax against future payments
The individual entrepreneur has three employees. Their salary for March was 90,000. In April, the individual entrepreneur withheld a tax of 11,700 from this amount. However, by mistake the individual entrepreneur transferred 15,700. He had an overpayment - 4000.
The businessman decided to offset the overpayment against future personal income tax deductions. However, the tax office will accept an application for offset only after the individual entrepreneur has a personal income tax debt.
Employee salaries for April amounted to 120,000. The individual entrepreneur paid the money to the employees on May 3. On the same day, the businessman withheld tax in the amount of 15,600 from employees. The deadline for personal income tax payment is May 4. If the individual entrepreneur does not transfer the tax on time, then on May 5 a personal income tax debt will arise. This means that from May 5, a businessman has the right to write an application to offset the overpayment - 4,000 towards the arrears of personal income tax.
Tax authorities make a decision on personal income tax offset within the usual time frame - within 10 working days after receiving the application. Before the Federal Tax Service makes a decision on offset, the individual entrepreneur has a personal income tax debt. Therefore, the businessman will have to pay a late fee.
Penalties are equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay. From March 27, 2021, the rate is 9.75%.
Tax authorities also have the right to fine individual entrepreneurs for late payment of personal income tax. The fine is 20% of the untimely paid amount.
Overpayments on insurance premiums for 2021
If you overpaid insurance premiums for 2021 and earlier, then return them to your bank account. Inspectors assure that it will not be possible to offset overpaid contributions against future 2021 payments. Let me explain.
The Federal Tax Service of Russia noted that tax authorities have the right to offset contributions for past years against future payments. However, the offset procedure is not provided for in the transitional provisions. Therefore, inspectors do not accept applications to offset past overpayments against 2017 contributions. This was confirmed to us by the single contact center of the Federal Tax Service of Russia and local tax inspectorates.
Inspectors also refuse to count against future payments any overpayment of social contributions resulting from the excess of benefits costs over contributions. In this case, submit an application for reimbursement of expenses to the Social Insurance Fund. This was confirmed to us by the regional offices of the FSS. Do not reduce current contribution payments in 2021 by old overpayments. Otherwise, the tax authorities will charge penalties on the underpaid amounts when they receive payment of contributions from you and see the accruals.
Return money to the Social Insurance Fund if there were more expenses in 2021 than insurance premiums paid
I advise you to return overpayments on insurance premiums for 2021 through the Social Insurance Fund. Write a return application to the fund. Based on the FSS decision, the tax office will transfer the money to you. Do this also if your benefit costs exceed your premiums. The law does not prohibit such overspending from being counted toward 2021 contributions. But firms that want to offset may run into problems. Therefore, it is easier to return the money.
Apply for a refund to the fund even if the individual entrepreneur overpaid contributions for December 2021. In this case, the merchant transferred the funds to the Federal Tax Service. Tax inspectors will transfer data on payments to the Social Insurance Fund. And the fund will decide on the return.
Alevtina Zakharova, head of the insurance premium administration department of the St. Petersburg branch of the Social Insurance Fund
Deadline for refund of overpayments on insurance premiums
The tax office must within 1 month from the date of receipt of the application. During this time the following happens:
- reconciliation of settlements with the policyholder
- if there is a debt, a decision is made to offset part of the overpayment amount
- direct decision on return
- transfer of relevant information to the treasury
- notification to the policyholder of the final decision
The policyholder can show the amount of overpayments in the Calculation of Insurance Premiums as of the reporting date. Then, after completing a three-month inspection, the inspection must make a decision on return or refusal within ten days.
The refund period from the Social Insurance Fund is 1 month from the date of application.
Overpayments on contributions for 2021
Return old overpayments according to the rules of the transition period. First, write an application to the fund. If you have overpaid pension or health insurance contributions, then submit an application to the Pension Fund of the Russian Federation using Form No. 23-PFR. In the form, indicate which contributions were overpaid: pension or medical.
Proceed this way if you overpaid contributions for personal insurance or for employees.
To return the overpayment of temporary disability contributions, submit an application to the Social Insurance Fund using Form No. 23-FSS.
If the fund does not detect arrears in contributions, penalties and fines for 2021 and earlier periods, it will decide to return the money. After this, the FSS or Pension Fund will forward the decision to the tax office. And the tax authorities will transfer the money to your bank account.
Contributions for injuries continue to be controlled by the Social Insurance Fund. Therefore, if you overpaid contributions for injuries for 2021, then you have the right to return or offset the overpayment against future periods.
Overpayments on insurance premiums for 2021
You have the right to offset or return the overpayment of insurance premiums for 2021 to your bank account. In both cases, contact the Federal Tax Service. Take the application forms from the order of the Federal Tax Service of Russia No. ММВ-7-8/ You have the right to attach supporting documents - copies of payment slips, reconciliation reports with the Federal Tax Service.
Offset of overpayment of contributions for 2021
You do not have the right to offset pension, medical and social contributions among themselves. Therefore, you have the right to direct the overpayment only towards future deductions or penalties and fines for the same type of contributions.
The Code requires you to file a premium offset application if you want to apply the overpayment toward future payments.
In practice, tax authorities enter accruals into the program from the calculation, and it itself reduces the overall balance. But a situation is possible when inspectors will demand current contributions, but will not take into account the overpayment themselves. Therefore, it is safer to submit applications for credit within the year to the tax office.
Use the application form from Appendix No. 9 to the order of the Federal Tax Service of Russia No. ММВ-7-8/ Fill out only the first page. The second is filled out only by individuals who are not registered as individual entrepreneurs. In the form, indicate that you are applying an offset against upcoming payments.
Inspectors will carry out crediting of contributions according to the same rules as for taxes (Clause 14, Article 78 of the Tax Code of the Russian Federation). The tax authorities will make a decision on the offset within 10 working days after receiving the application of an individual entrepreneur. See below for a sample application for offset of insurance premiums for employees.
Refund of overpayment of contributions for 2021
If you want to return the money to your account, then write a return application on the form from Appendix No. 8 to the order of the Federal Tax Service of Russia No. MMV-7-8/
Complete the first and second pages. Do not submit the third page; it is filled out by individuals who are not registered as individual entrepreneurs.
Please indicate that you would like a refund of your 2021 contributions. On the first page, write down the number 1 if you are returning overpaid fees. Tax officials will return the overpayment within a month.
Tax inspectors will refuse to return money to a businessman if the Pension Fund has already transferred the overpayment to the individual accounts of employees. In this case, you have the right to offset the overpayment only against future pension contributions.
- If you have overpaid your contributions for 2021, write a refund application to the fund. If you overpaid your contributions for 2021, contact the Federal Tax Service.
- Write applications for offset and refund of overpayments to the Federal Tax Service using new forms.
- If you have transferred personal income tax ahead of schedule, which you have not yet managed to withhold from employees, submit an application to your inspectorate for a refund or offset of the overpayment against federal taxes.
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To tax or not to tax – no more questions!
It is not uncommon for an accountant, when paying a certain amount to an employee, to ask the question: is this payment subject to personal income tax and insurance contributions? Is it taken into account for tax purposes?
Tax officials are against changing the procedure for paying personal income tax by employers
In recent years, information has repeatedly appeared about the development of bills, the authors of which wanted to force employers to pay personal income tax on the income of their employees not at the place of registration of the employer-tax agent, but at the place of residence of each employee. Recently, the Federal Tax Service spoke out sharply against such ideas.
The same invoice can be both paper and electronic
The Tax Service allowed sellers who issued a paper invoice to the buyer not to print a second copy of the document, which they keep, but to store it electronically. But at the same time, it must be signed by a strengthened qualified electronic signature of the manager/chief accountant/authorized persons.
Based on what document should money be issued on account?
The issuance of accountable amounts can be made either on the basis of a written application of the accountable person, or according to an administrative document of the legal entity itself.
Will there be a penalty for early payment of wages?
If salaries are paid to new employees within a period exceeding half a month from the date of their hiring, this will not be a violation. But only on the condition that the legal requirements for the timing and frequency of payments are met in relation to all other employees of the company.
Despite the fact that since 2017 only the Federal Tax Service has been involved in the administration of insurance premiums, the procedure for offset or refund in 2021 of overpayments of insurance premiums that accrued from 01/01/2017 to this date differ. We will tell you more about this in our consultation.
What to do with debts or overpayments on insurance premiums?
03 Republic of Buryatia Date of publication: 06/06/2017
Edition: website "Baikal Media Consulting" Topic: Insurance premiums Source: https://www.baikal-media.ru/news/society/341418/
Starting from January 1, 2021, insurance premiums in The Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund,” as well as insurance premiums established by the Tax Code of the Russian Federation are administered by the Federal Tax Service. These powers are transferred to the tax authorities by Federal Law No. 243-FZ dated July 3, 2016 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation...”. A pressing issue for payers today is the issue of debt or overpayment of contributions that arose for reporting periods before 01/01/2017 - what to do, where to go and who to contact. For the attention of payers - at the moment, tax authorities are working with data (balances) received electronically from funds as of 01/01/2017. In this case, it is necessary to pay special attention to the fact that the issues of debt and overpayment of contributions arising for reporting periods before 01/01/2017 must be resolved by payers of contributions with the funds. This problem is typical not only for our region, but also for the whole country. And, in order to avoid infringement of the rights and legitimate interests of contribution payers, as well as in order to coordinate further joint actions, all three departments - the Pension Fund, the Social Insurance Fund and the Tax Service - at the federal level signed a triple agreement on the actions of employees when facts of disagreement are established payers with balance amounts transferred by funds to the tax authorities. In this case, the funds must carry out reconciliation activities and send corrected information on balances to the tax authorities within 3 days. The scheme of your actions in this case is simple: if, when contacting the tax authorities, in order to obtain a certificate of fulfillment of the obligation, it is established that there are debts in contributions for reporting periods before 01/01/2017 and with which you do not agree, then you must: 1. Contact a written request to the funds for reconciliation and confirmation of the presence/absence of arrears in contributions; 2. If the fact of the existence of debt is not confirmed, submit to the tax authority an information letter from the funds about the absence of debt for reporting periods before 01/01/2017. This measure is necessary to temporarily suspend the forced collection of “debt” until the tax authorities receive corrected data on balances as of 01/01/2017. 3. After a certain period of time (in this case from 10 to 12 days), check with the tax authority about the absence of debt, i.e. receive a final certificate of fulfillment of duty. As for the overpayment, in this case you also need to contact the funds with an application for the return of the overpayment and, if confirmed, the funds make a decision on the return and send it to the tax authorities at the place of your registration for processing in order to return the funds to the current account . It should be taken into account that federal law does not provide for the adoption of decisions on the offset of overpaid amounts for overpayments for reporting periods before 01/01/2017 against accruals for the current year. The only way out is to return the remaining overpayments on the “old” contributions and pay the debt on the “new” contributions. In addition, you should note that when transferring debt for “old” contributions and for transferring “new” contributions for 2021 and subsequent years, different budget classification codes apply; details are on the website of the Federal Tax Service of Russia www.nalog.ru.
The overpayment occurred until 2021
Is it possible to offset the overpayment of insurance premiums that was generated as of 01/01/2017? It is possible, but only for contributions to the Social Insurance Fund and only in one case: the overpayment arose due to excess expenses. So, if there is an overpayment of insurance premiums in terms of contributions to the Social Insurance Fund, which was formed due to the excess of paid social insurance benefits over the amount of accrued contributions, such an overpayment can be offset in 2021 (Clause 2 of Article 4.6 of Federal Law No. 255-FZ, Letter Ministry of Finance dated April 28, 2017 No. 03-15-09/26588). The Federal Tax Service will carry out this offset independently on the basis of confirmation of the expenses declared by the payer of insurance premiums received from the territorial body of the Social Insurance Fund. In addition, the overpayment of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity that was incurred before 01/01/2017 due to excess expenses can be returned.
But an overpayment for social insurance that did not arise due to excess expenses, as well as overpaid contributions for compulsory pension and health insurance, the overpayment for which occurred before 01/01/2017, cannot be offset. These contributions can only be returned (Letter of the Ministry of Finance dated 03/01/2017 No. 03-02-07/2/11564). And this can be done only if there is no debt on insurance premiums, penalties and fines for periods that expired before 01/01/2017 (Part 3 of Article 21 of the Federal Law of 07/03/2016 No. 250-FZ).
At the same time, you must submit an application for a refund of overpayment of insurance contributions to the Pension Fund (for compulsory pension and health insurance). Such an application for the return of overpayments on insurance premiums is submitted to its territorial office of the Pension Fund of the Russian Federation. To receive a refund of the overpayment of Social Insurance premiums in 2021, you need to submit an application to the territorial body of Social Insurance (Part 1, Article 21 of the Federal Law of July 3, 2016 No. 250-FZ). Within 10 working days, the Pension Fund and Social Insurance Fund bodies make a decision on the refund and the next day transfer it to the relevant tax office, which already makes the refund (Part 1.4, Article 21 of the Federal Law of July 3, 2016 No. 250-FZ).
How to apply for an overpayment to the Social Insurance Fund
The FSS approved the application forms by order dated February 17, 2015 No. 49 (as amended on November 17, 2016)) in accordance with the norms of Part 1 of Article 21 of the Federal Law dated July 3, 2016 No. 250-FZ. It is impossible to issue a letter for refund of overpayment of insurance premiums in free form.
To return contributions for VNIM and injuries, you should contact the Social Insurance Fund with a prepared application for the return of overpayments on contributions in Form 23.
Overpayment of insurance premiums occurred in 2021
Overpayment of insurance premiums, which arose already in 2017, can be either offset or returned.
How to offset an overpayment of insurance premiums 2021? Offsetting overpayments of insurance premiums in 2021 is possible only by type of insurance premiums (clause 1.1 of Article 78 of the Tax Code of the Russian Federation). This means that, for example, it will not be possible to transfer overpayments on insurance premiums to the simplified tax system, despite the fact that both insurance premiums and the tax on the simplified tax system are federal (clause 7, article 12, subclause 2, clause 2, article 18, p 1 Article 18.1 of the Tax Code of the Russian Federation). It will not be possible to count one type of insurance premiums against others. Therefore, offset of overpayment of insurance premiums can only be made in the following order:
- in terms of overpaid contributions to compulsory pension insurance - against future contributions to pension insurance, fines and penalties on it;
- in terms of paid contributions for compulsory health insurance - against future contributions for health insurance, fines and penalties;
- in terms of over-transferred contributions to compulsory social insurance in case of temporary disability and in connection with maternity - against future contributions, fines and penalties within the framework of social insurance.
Naturally, within the framework of a specific type of contribution, it is possible to offset both the overpaid or collected contributions themselves, as well as excess fines and penalties on them.
The offset or refund of overpayment of insurance premiums in 2021 is carried out according to the rules that were in force before 01/01/2017 for taxes, fees, penalties and fines in accordance with Art. 78 Tax Code of the Russian Federation.
Attention:
From January 1, 2021, the calculation and payment of insurance premiums are controlled by tax inspectorates (Chapter 34 of the Tax Code of the Russian Federation). But whether or not to return the overpayment of contributions to compulsory social, pension and health insurance for periods before January 1, 2021, the funds decide. An exception is contributions for insurance against accidents and occupational diseases. They are administered, as before, by the FSS of Russia (Law of July 24, 1998 No. 125-FZ). Overpayments for insurance premiums against industrial accidents and occupational diseases are read off and returned by the FSS of Russia.
The Supreme Court applied the “fresh” resolution of the Constitutional Court on the return of overpayments for pension insurance contributions
On December 18, the Judicial Collegium for Economic Disputes of the Supreme Court issued Ruling No. 307-KG18-21424, in which for the first time it applied the position set forth by the Constitutional Court in Resolution No. 32-P of October 31, 2021, issued at the request of the Supreme Court.
As previously reported, in 2014, Gazpromneft-Razvitie LLC mistakenly transferred more than 2.5 million rubles to the Pension Fund of the Russian Federation. insurance premiums from compensation paid to employees for rental housing costs in connection with their forced move to a new place of work.
In 2021, the company applied to the fund for the return of overpaid insurance premiums, but the Pension Fund of Russia branch in St. Petersburg and the Leningrad Region refused to return the overpayment. Referring to Law No. 250-FZ of July 3, 2021, which amended a number of regulations in connection with the transfer of powers to the tax authorities to administer insurance contributions to the Pension Fund, FFOMS and Social Insurance Fund, and the Law on Insurance Contributions, the position of the Pension Fund was supported three courts.
Having established that the disputed amounts were taken into account (posted) by the Pension Fund on the individual personal accounts of the insured, the courts came to the conclusion that it was impossible to return, since due to the limitation established by clause 22 of Art. 26 of the Law on Insurance Contributions, such amounts could only be offset against future payments of insurance premiums by decision of the control body. In this dispute, Gazpromneft-Razvitie did not ask for offset.
As the courts have indicated, the Law on Insurance Contributions lost force on January 1, 2021; from this date, the calculation and payment of mandatory insurance contributions to the Pension Fund are regulated by Chapter. 34 Tax Code. At the same time, the transitional provisions of Law No. 250-FZ of July 3, 2016, establishing a special procedure for the return of insurance premiums for periods before January 1, 2021, do not exclude the possibility of applying to the legal relations in question the previously existing procedure for the return of insurance premiums, provided for in Art. 26 of the Law on Insurance Contributions, the courts explained.
Please note that from January 1, 2021, the ban on the return of overpaid insurance premiums for compulsory pension insurance is established in clause 6.1 of Art. 78 Tax Code.
The society appealed the acts of lower authorities to the Supreme Court. Having started the consideration of case No. A56-67008/2017, the Judicial Collegium for Economic Disputes discovered legal uncertainty on the issue of the constitutionality of clause 5 of Art. 18, art. 20 and Art. 21 of the Law of July 3, 2021 No. 250-FZ in systematic connection with Part 22 of Art. 26 of the Law on Insurance Contributions and clause 6.1 of Art. 78 Tax Code of the Russian Federation.
Overpayment of contributions for compulsory social, pension and health insurance
Where to go to get a refund or credit for an overpayment of insurance premiums depends on the period of the overpayment. Overpayments for periods before 2021 can only be returned - to do this, contact the funds with an application ().
You can offset or return the overpayment within three years.
Expenses for compulsory social insurance
Situation: an entrepreneur has overpaid social insurance contributions for 2021 because the benefits issued exceed the contributions. Should the Social Insurance Fund return this overpayment if the individual entrepreneur was deregistered in 2017 and then submitted an application and documents for reimbursement of expenses
Situation: is it possible to offset the costs of paying compulsory social insurance for periods before 2021 when calculating social insurance contributions in 2021
Refund of overcharged amounts
If the tax authorities excessively collect amounts for periods expired before 01/01/2017, the question arises of how to return the overpayment of insurance premiums from the tax office in 2021 in such a situation? The decision to return excessively collected payments to OPS and VNiM for these periods is made directly by the Pension Fund of Russia and the Social Insurance Fund. The norms of the Tax Code do not apply (letters of the Federal Tax Service of the Russian Federation dated July 27, 2017 No. ED-4-8/14778, dated June 20, 2017 No. GD-4-8/ [email protected] , letter of the Ministry of Finance dated July 19, 2017 No. 03-02-07 /2/ [email protected] ).
Things are different if the policyholder wants to know how to return the overpayment under the Social Insurance Fund in 2021 that arose after 01/01/2017. The procedure is determined by tax legislation. During this period, the decision is made by the tax authorities in accordance with the provisions of Article 79 of the Tax Code of the Russian Federation. It is enough to contact the Federal Tax Service Inspectorate in writing with a statement in the established form.
IMPORTANT!
There is no general algorithm for how to return insurance premiums from the Pension Fund in 2020. The Federal Tax Service will develop it after the amendments to the Tax Code of the Russian Federation enter into force.
Overpayment of contributions for injuries
Joint reconciliation of calculations for insurance premiums is carried out at the initiative of the territorial branch of the FSS of Russia or an organization. In the latter case, the organization submits an application for reconciliation to the FSS of Russia. The results of the reconciliation will be documented in an act according to Form 21-FSS of the Russian Federation.
The chief accountant advises: Try to reconcile accounts at least once a year. This will allow you to timely determine the presence of an overpayment and take the necessary measures to offset (return) the excess amounts transferred. In addition, a preliminary inventory of obligations (including to extra-budgetary funds) is an indispensable condition for the preparation of annual financial statements (clause 27 of the Regulations on Accounting and Reporting).
Offset of overpayment
If an organization has arrears of penalties and fines for late or incomplete payment of contributions for injuries, then first of all the overpayment will be used to pay it off. The territorial branch of the fund can make such a decision independently. But the organization has the right to submit an application to have the overpayment counted against the debt for a specific type of arrears.
If the organization does not have arrears of penalties and fines, the fund counts the overpayment against upcoming payments of contributions for injuries. The funds make decisions on offsets independently. But in order to specify the terms of the offset, submit an application in Form 22-FSS of the Russian Federation in writing or in electronic form.
Situation: who should submit an application for offset (refund) of the overpayment of injury contributions incurred by the branch. The branch has a current (personal) account and pays insurance premiums independently
