Sample of filling out 23 FSS RF. Application for a refund of overpaid insurance premiums to the FSS. How to make an application

It happens that the company overpays insurance premiums. In this case, the state provides the opportunity to return overpaid cash. To do this, you need to fill out Form 23 of the FSS of the Russian Federation and submit it to the FSS branch or the Pension Fund of the Russian Federation.

As a rule, the accountant is the first to know about an overpayment. But sometimes it turns out:

1. during reconciliation with funds;
2. employees of the FSS or Pension Fund.

In the latter case, a corresponding notification is received about the fact of overpayment. It is sent to the company’s address within 10 days after the overpayment is detected. The message can also be transmitted personally against signature to the head of the company or his representative.

If an overpayment is discovered by an accountant, then in order to return the overpaid funds it will be necessary to perform a reconciliation with the Social Insurance Fund or the Pension Fund of the Russian Federation. Based on the results obtained, an act is drawn up using form 21-FSS of the Russian Federation or 21-PFR.

More information about Form 23 FSS of the Russian Federation

Form 23 FSS RF used to return overpaid funds for the following:

1. insurance premiums;
2. fines;
3. penalties.

The last time changes to this form were approved was on February 14, 2017 by order of the Federal Tax Service No. ММВ-7-8/182@.

We learn to fill out form 23 of the FSS of the Russian Federation

Filling out Form 23 of the FSS of the Russian Federation begins with indicating the position and full name of the head of the body that controls the payment of insurance premiums.

1. Company name;
2. Full name IP;
3. Full name of the individual.

At the next stage, information about the taxpayer is indicated;

1. his registration code in the FSS;
2. subordination code;
3. checkpoint (only organizations should indicate);
4. full address.

Don’t forget to provide the taxpayer’s bank details so that FSS employees know where to transfer funds.

Once completed, the form is signed by the applicant and the date of completion is indicated.

A company representative may also sign the application form. Its role may be, for example, Chief Accountant. But in this case, the application must contain not only the signature and full name of the company representative, but also:

1. data from documents that confirm the identity of this person;
2. data of the order or power of attorney, which confirms the legality of the representative’s powers.

The legislation allows filing an application to return overpaid amounts of fines, penalties and contributions within 3 years from the date of such overpayment. This period is established by Part 13 of Art. 26 of Law No. 212-FZ.

Overpayment refund procedure

To return overpaid contributions, fines and penalties, you must submit a completed application to the FSS using form 23 of the FSS of the Russian Federation. You have read the rules for filling out this form above.

Within 10 days, the fund reviews the received application. Please note that in the case of a joint reconciliation, the 10-day period starts from the date of signing the act of such reconciliation.

ABOUT the decision taken the fund can report in several ways:

1. personally, handing over the decision against receipt;
2. sends the decision through the post office by registered mail.

As stated in paragraph 11 of Art. 26 of Law 212-FZ, the fund is obliged to transfer the excess amount to the taxpayer’s account within a month from the date of receipt of the application in Form 23 of the Federal Tax Service of the Russian Federation. If the allotted period is missed, interest will be charged on the overpaid funds. This is stated in paragraph 17 of Art. 26 of Law No. 212-FZ.

​Form No. 23-FSS

All Russian subjects economic legal relations that make payments to their employees must be registered with the domestic Fund social insurance and pay the appropriate fees. The procedure for making such contributions, as well as the procedure for their calculations, is regulated by law. Russian Federation. In the event of an overpayment, to resolve such a situation, the relevant enterprise must fill out an application in Form 23-FSS of the Russian Federation.

General provisions on contributions to the Social Insurance Fund

Starting from January 1, 2017, the main document regulating the procedure, amount and timing of making contributions to the Social Insurance Fund of Russia in terms of social insurance for disability and maternity will be the Tax Code of the Russian Federation.

However, currently the procedure for returning insurance premiums overpaid by an enterprise or individual entrepreneur is regulated by the requirements of Article 26 Federal Law dated July 24, 2009 N 212-FZ (not applicable starting from 2017).

As follows from the literal content of the above legislative requirement, the payer of contributions who has made a transfer in excess of the required amount has the right to a refund of excess amounts of money.

It is important to remember that, due to the direct indication of paragraph 11 of Article 26 of the Federal Law of July 24, 2009 N 212-FZ, the return of overpaid transfers is made by the Social Insurance Fund of Russia only on the basis of a written application from the person who made the overpayment.

A similar provision is contained in Article 431 of the Tax Code of the Russian Federation and will come into force in 2017.

The relevant entity must notify the Social Insurance Fund of the Russian Federation by filling out and submitting an application in Form 23-FSS of the Russian Federation.

Application form

On February 17, 2015, the Social Insurance Fund of the Russian Federation issued Order No. 49, which approved and introduced into use the official form of Form No. 23-FSS.

Currently, the blank form can be obtained from the following sources:

Download form 23-FSS RF

It should be noted that the Social Insurance Fund of the Russian Federation developed the specified form 23-FSS of the Russian Federation, but did not approve the procedure and methodology for its preparation.

All letters, signs and symbols in the form 23-FSS of the Russian Federation must be in black.

In addition to using colored ink, it is also unacceptable to have the following form on the form:

• spacing beyond the boundaries of lines, graphs, fields;
• inaccuracies, blots, deletions, erasures;
• inaccurate or erroneous data.

It is important to remember that the following information must be indicated in the completed form 23-FSS of the Russian Federation:

• registration number with the Social Insurance Fund;
• subordination code;
• TIN of the enterprise or individual entrepreneur;
• checkpoint of the subject;
• his location.

Also, the form must reflect both the amount of overpayment and the details of the policyholder’s bank account to which the Fund should transfer the excess funds received.

The director of the enterprise and the chief accountant must sign the completed document in accordance with Form 23-FSS of the Russian Federation.

It should be emphasized that it is necessary to certify the signature of the head of the company with a seal impression only if it is available. This provision is consistent with the fact that at present it is not obligatory for an organization to have such details.

Download a sample of filling out form 23-FSS of the Russian Federation

Instead of a conclusion, it should be noted that filling out and submitting an application to the FSS authorities in themselves does not guarantee an unconditional return of excess amounts. The decision on a particular action is made by the Foundation based on the reliability and completeness of the information.

Form 23-FSS. Application for refund of overpaid insurance premiums

“Form 23-FSS of the Russian Federation” is a special unified standard document that is filled out in cases where an enterprise or organization wants to return overpaid funds to extra-budgetary funds ( Pension fund, FSS, etc.). Such situations are not uncommon; as a rule, this occurs as a result of the “human factor”: accounting errors, incorrect calculations, or simply inattention, as well as failures in accounting programs.

What happens if you don't return the money?

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

Should I return the entire amount?

Sometimes the overpayment is quite significant, but the payer does not feel a great need for a full refund.

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

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

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

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

Deadlines for the return of overpaid funds

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

If the application arrived in a timely manner and the facts indicated in it are true, then the return of funds must occur within a month after its receipt by the employees of the extra-budgetary fund with which the incident happened. At the same time, if the fund violates its obligations and is overdue for the return of funds, then by writing a corresponding statement, for each day of delay, you can demand interest in the amount of 1/300 of the refinancing rate (if representatives of the organization refuse to pay voluntarily, you can safely go to court ).

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

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

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

Firstly, any errors when specifying the organization’s details can lead to very unpleasant consequences, so you need to pay especially close attention to them.

If everything is more or less clear with the TIN, KPP and other parameters, then many people have difficulty with the line called “OKATO code” (stands for All-Russian Classifier of Objects of Administrative-Territorial Division). Today, it is necessary to put the OKTMO code in this line (in other words, the All-Russian Classifier of Municipal Territories), which can be found, for example, on the tax service website.

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

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

Instructions for filling out Form 23-FSS

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



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

The line entitled “Personal Account Number”, marked with an asterisk, is filled in only by those organizations that have a personal account with the Federal Treasury.



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

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

The telephone number next to each name is indicated in case the institution's employees have any questions for the applicant. Lastly, the date and stamp (if any) are placed on the document.

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

Form 23 FSS RF
Refund of overpayment of Social Insurance contributions

23-fss-lid.jpg



Overpayment to the Social Insurance Fund for insurance premiums, fines and penalties can be returned to the payer (Article 26 of Law No. 212-FZ of July 24, 2009). Having discovered excess funds, social insurance is obliged to notify the organization or individual entrepreneur about this within 10 days. This may be followed by a joint reconciliation of calculations for insurance premiums, the results of which are documented in a document. If in the end the payer of contributions decides to return the overpayment to himself, then he needs to submit a return application to the fund in Form 23-FSS.

Overpayment: how to get money back from the Social Insurance Fund

The payer may not wait for a message from the Social Insurance Fund about excess contributions, but rather write an application for a refund as soon as he himself discovers the overpayment.

The application form for the return of amounts overpaid to the FSS is contained in Appendix No. 3 to Order No. 49 of the FSS of the Russian Federation dated February 17, 2015. Application 23-FSS is used both for the return of overpayments of contributions, penalties and fines for “disability and maternity” and “ injuries." The period during which such an application can be submitted is three years from the date on which the excess amount was paid to the Social Insurance Fund.

The overpayment is subject to return from the social insurance fund within a month from the date it receives the application from the payer. If the FSS violates this deadline, although the decision is positive, it can be required to pay interest in the amount of 1/300 of the refinancing rate for each overdue day.

Important: if the organization or individual entrepreneur If there is a debt in the Social Insurance Fund for fines or penalties, then it will first be repaid by offset from the overpayment amount, and only then the remaining amount of the funds will be returned to the contribution payer’s account (Clause 2 of Article 27 of the Law of July 24, 2009 No. 212-FZ).

Example.

Almaz LLC, transferring insurance premiums in case of temporary disability and in connection with maternity for June 2016 in the amount of 1000 rubles, erroneously indicated in payment order a large amount - 2000 rubles.

When submitting a report on Form 4-FSS for the first half of 2016, Almaz indicated the correct accrual amount and an overpayment of 1,000 rubles; an application on Form 23-FSS of the Russian Federation was also completed and sent to the FSS with a request to return 1,000 rubles overpaid to the fund .

The FSS found out that Almaz LLC owed fines in the amount of 200 rubles, so 200 rubles of the overpayment were offset against the debt. As a result, Almaz received 800 rubles from the social insurance fund as a refund of overpaid insurance premiums.

Download Form 23 FSS

A sample of filling out an application for the return of overpaid amounts to the Social Insurance Fund can be found here.

Updated forms of documents for insurance contributions to the Federal Social Insurance Fund of Russia

Up-to-date forms of documents have been accepted for applying for a credit or refund of overpayments on contributions. The new forms will apply from April 4 this year.

Order of the FSS of Russia dated February 17, 2015 No. 49 approved updated forms of documents related to the relationship between the payer of insurance premiums in the FSS of Russia (the policyholder) and the body monitoring insurance premiums in the FSS of Russia (the insurer).

The table provides a list of document forms approved by the published Order, and also indicates which party fills out which form.

For an accountant, forms from 21 - FSS to 24 - FSS are interesting.

List of document forms regulated by the published Order:

Credit or refund

The object related to the documents considered in our commentary is the amount of insurance contributions (penalties, fines) that the payer of insurance premiums contributed excessively to the budget of the social insurance fund.

In this case, amounts contributed in excess to the FSS of Russia can either be paid by the policyholder himself or collected from him by the territorial branch of the FSS of Russia. In the first case, the “further fate” of excess amounts is regulated by Article 26 of Federal Law 212-FZ on insurance premiums.

According to this rule, the amount of overpaid insurance premiums is subject to:

• offset against future payments of the payer of insurance premiums;
• offset against debt repayment of penalties and fines for offenses provided for by the legislation on compulsory insurance;
• return to the payer of insurance premiums.

The legislation obliges the insurer to inform the payer of insurance premiums about each fact of excessive payment of insurance premiums that becomes known within 10 days from the date of discovery of such a fact.

When an employee of the social insurance fund discovers excess amounts in the payer’s personal account, he invites him to make a reconciliation. This reconciliation is joint, each party reflects its own data. The result will be either confirmation of the overpayment from the payer, or otherwise it will be necessary to submit an updated calculation with correct information on accrued and paid insurance premiums.

Next, the organization submits to the FSS of Russia an application for offset or return of the amount, indicating the purpose of the offset or details for its return. If the payer for any reason has not carried out a reconciliation, the fund employee will independently offset the overpayment.

Reference: an application for offset or refund of the amount of overpaid insurance premiums can be submitted within three years from the date of payment of the amount in question.

Article 27 of Federal Law No. 212-FZ regulates the relationship regarding the offset and return of excess amounts of insurance premiums collected from the payer.

Please note that a refund to the payer’s bank account is made only after repayment of all debts from him to the Federal Insurance Service of Russia, including penalties and fines, regardless of whether the policyholder himself overpaid, or the fund collected these amounts from him independently.

In all cases, refunds are made only at the request of the payer. In case of excessive collection, the refund is carried out with interest accrued from the budget.

Since 2015, all documents (notices of identified overpayments, payer’s application for offset or refund, decision of the Social Insurance Fund body for offset or refund) can be sent not only in writing, but also to electronic form. This amendment was introduced by Federal Law No. 188-FZ of June 28, 2014. The same law introduced an amendment according to which from now on the Social Insurance Fund, at the request of the payer, has the right to make offsets between the types of insurance that it controls (Part 21, Article 26 of Federal Law No. 212-FZ). As is known, the jurisdiction of the FSS includes:

• compulsory social insurance in case of temporary disability and in connection with maternity;
• compulsory social insurance against industrial accidents and occupational diseases.

Innovations in forms

According to the published order, it will now be possible to simultaneously reflect information for both types of insurance supervised by the Social Insurance Fund in both the Joint Reconciliation Report (form 21 - FSS) and in the payer's applications (forms 22 - FSS, 23 - FSS and 24 - FSS).

In addition to the amendments made to the names of document forms specifying the name of the fund or types of insurance, the main innovation is the introduction of additional columns to indicate data on compulsory accident insurance.

In addition, a number of amendments have been made in order to clarify the details by which credit or refund will be made. Thus, for payers who have opened accounts with the Treasury authorities (state employees), fields have been added to forms 23 - FSS and 24 - FSS to reflect the name of the financial authority and BCC (budget classification code).

All document forms must be filled out in rubles and kopecks. Previously, application forms for refunds 23 - FSS and 24 - FSS were filled out in rubles.

In conclusion, we give examples of filling out new forms.

Tax consultant THEM. Akinshina, for the magazine “Regulatory Acts for Accountants”



Regulatory acts with comments

Professional comments on letters from ministries and departments, expert responses to the most difficult questions, updates every day. Find out more >>

www.buhgalteria.ru

Form (download) and sample of filling out form 23-FSS of the Russian Federation in 2018

It happens that companies and individual entrepreneurs with staff allow, for one reason or another, to overpay insurance premiums for injuries, which go to the Social Insurance Fund. This means that they can be counted against future deductions for industrial accidents and occupational diseases, or simply returned to the organization. In the second case, a special form is filled out (can be downloaded from the article). We are talking about Form 23-FSS in 2018.

Which form to use

Since 2017, the Order of the Social Insurance Fund dated November 17, 2016 No. 457 has been in force, which approved several forms of documents necessary for offset or return of overpaid (excessively collected) insurance premiums for injuries.

The Form 23-FSS form of interest to us for the return of these contributions is given in Appendix No. 3. It takes only 2 sheets and looks like this:





Please note that it is better to download form 23-FSS, since this application form does not have an official electronic format. Although the law provides for the possibility of submitting it in the form of an electronic document.

Return mechanism

You can submit a completed form 23-FSS of the Russian Federation to the fund for a refund of overpayment of insurance premiums for injuries only within 3 years from the date of excessive transfer of the corresponding amounts. This is stated in paragraph 13 of Art. 26.12 of the Law of July 24, 1998 No. 125-FZ EXAMPLE

From the date of receipt of a refund application from the policyholder, the law gives FSS specialists 10 days to respond.

By law, the territorial office of the Social Insurance Fund must inform the policyholder in writing or electronically within 10 days:

• about each identified fact of overpayment (clause 3 of article 26.12 of Law No. 125-FZ);
• amount of overpayment.

By the way, the territorial branch of the fund may offer the policyholder to make a mutual reconciliation of calculations (clause 4 of article 26.12 of Law No. 125-FZ). We strongly advise you to agree to it. In addition, nothing prevents the enterprise from taking the initiative to conduct a reconciliation regarding overpayment of contributions for injuries.

The results of the reconciliation are documented in the act. It will show whether there has been an overpayment, as well as the amount that can be refunded.

Filling example

Filling out form 23-FSS of the Russian Federation does not cause any particular difficulties. Moreover, the FSS has not approved a separate procedure for completing this return application form.

Please note that at the very beginning of the application form you must correctly indicate the registration number in the Social Insurance Fund and the code of subordination. They are assigned to each policyholder when registering for injury.

If the overpayment was only for contributions, put dashes in the lines “Penalties” and “Fines”.

In economic practice, it is not uncommon for companies and individual entrepreneurs to pay more insurance contributions to the budget than required by current legislation. If the Federal Tax Service, the Social Insurance Fund or the taxpayer himself discovers a surplus, the procedure for reconciling mutual settlements will begin. When a legal entity and a government structure come to common denominator, the company will need to write an application - Form 23 of the Federal Tax Service of the Russian Federation in order to return the funds to its current account.

The legislation obliges the FSS and the Federal Tax Service to notify the legal entity about this in writing within 10 days from the moment the overpayment is discovered by an organization or individual entrepreneur. The company does not have to wait for a notification from the tax authorities, but, having noticed a surplus, immediately write a statement and send it to the authorized body. So she initiates the reconciliation procedure and further return.

The deadline for filing Form 23 of the Federal Tax Service of the Russian Federation is within three years from the date of actual transfer of the excess amount. In order not to miss the deadline, companies and individual entrepreneurs are recommended to regularly check completed calculations and conduct reconciliations with funds and tax authorities.

A legal entity has the right to choose how to dispose of overpaid money. It is not obliged to return the amount in full to the current account if it does not see the need for it. You can distribute funds to offset existing or future obligations to the funds in full or in part.

Which form should I fill out for a refund?

Form 23 of the Federal Social Insurance Fund of the Russian Federation was approved by order of the Fund dated February 17, 2015. It can be obtained from open sources:

• download on the official website of the FSS;
• found on the portals of information and legal systems (“Garant”, “Consultant”, etc.).

The application procedure is not covered in regulations Fonda. Based on the general explanations on the preparation of documents, we can conclude that the form can be drawn up:

• handwritten (using black ink);
• on the computer (black and white printout).

Important! Do not use colored pens when filling out the form. In the application, corrections, the use of corrective means, and advances beyond the boundaries of the fields are unacceptable. It is prohibited to provide knowingly false or unreliable information.

What information is contained in the form?

To submit the application to the FSS, you must fill out the following information:

• name of the body that controls the payment of insurance premiums;
• position and full name of its manager;
• name of the company paying the contributions;
• her tax identification number and checkpoint;
• registration number legal entity at the Foundation;
• legal address of the organization and place of registration of the individual entrepreneur;
• type of contributions subject to refund;
• amount to be returned;
• bank details for transferring money;
• date of application;
• personal signatures of the director and chief accountant of the contribution payer;
• their phone numbers;
• seal imprint of an LLC or individual entrepreneur.

The application is submitted to the FSS either electronically or during a personal visit general director or his representative. Submitting a document does not guarantee a prompt and mandatory return of funds: the Fund’s specialists will check the completeness and accuracy of the information specified in it.

When the Fund receives an application from a company or individual entrepreneur, it has five working days to respond. Agreement or disagreement with the requirements of a business entity is expressed in writing.

If the answer is yes, the funds are returned to the fee payer within 30 days. If he has a debt on other obligations to the Social Insurance Fund, part of the money will go to repay them, and the balance will go to the current account. If the answer is negative, the Fund begins a reconciliation with the organization or individual entrepreneur to identify the reasons for the discrepancies. It will be possible to return the overpayment only when the two parties come to a common denominator.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

May be returned to the payer (Article 26 of Law No. 212-FZ dated July 24, 2009). Having discovered excess funds, social insurance is obliged to notify the organization or individual entrepreneur about this within 10 days. This may be followed by a joint reconciliation of calculations for insurance premiums, the results of which are documented in a document. If in the end the payer of contributions decides to return the overpayment to himself, then he needs to submit a return application to the fund in Form 23-FSS.

Overpayment: how to get money back from the Social Insurance Fund

The payer may not wait for a message from the Social Insurance Fund about excess contributions, but rather write an application for a refund as soon as he himself discovers the overpayment.

The application form for the return of amounts overpaid to the FSS is contained in Appendix No. 3 to Order No. 49 of the FSS of the Russian Federation dated February 17, 2015. Application 23-FSS is used both for the return of overpayments of contributions, penalties and fines for “disability and maternity” and “ injuries." The period during which such an application can be submitted is three years from the date on which the excess amount was paid to the Social Insurance Fund.

The overpayment is subject to return from the social insurance fund within a month from the date it receives the application from the payer. If the FSS violates this deadline, although the decision is positive, it can be required to pay interest in the amount of 1/300 of the refinancing rate for each overdue day.

Important: if an organization or individual entrepreneur has a debt with the Social Insurance Fund for fines or penalties, then it will first be repaid by offset from the overpayment amount, and only then the remainder of the funds will be returned to the contribution payer’s account (Clause 2 of Article 27 of the Law of July 24 .2009 No. 212-FZ).

Example.

Almaz LLC, transferring insurance premiums in case of temporary disability and in connection with maternity for June 2016 in the amount of 1,000 rubles, erroneously indicated a larger amount in the payment order - 2,000 rubles.

When submitting a report on Form 4-FSS for the first half of 2016, Almaz indicated the correct accrual amount and an overpayment of 1,000 rubles; an application on Form 23-FSS of the Russian Federation was also completed and sent to the FSS with a request to return 1,000 rubles overpaid to the fund .

The FSS found out that Almaz LLC owed fines in the amount of 200 rubles, so 200 rubles of the overpayment were offset against the debt. As a result, Almaz received 800 rubles from the social insurance fund as a refund of overpaid insurance premiums.

Download Form 23 FSS

A sample of filling out an application for the return of overpaid amounts to the Social Insurance Fund can be found here.

It happens that a company overpays insurance premiums. In this case, the state provides the opportunity to return the overpaid funds. To do this, you need to fill out Form 23 of the FSS of the Russian Federation and submit it to the FSS branch or the Pension Fund of the Russian Federation.

As a rule, the accountant is the first to know about an overpayment. But sometimes it turns out:

1. during reconciliation with funds;
2. employees of the FSS or Pension Fund.

In the latter case, a corresponding notification is received about the fact of overpayment. It is sent to the company’s address within 10 days after the overpayment is detected. The message can also be transmitted personally against signature to the head of the company or his representative.

If an overpayment is discovered by an accountant, then in order to return the overpaid funds it will be necessary to perform a reconciliation with the Social Insurance Fund or the Pension Fund of the Russian Federation. Based on the results obtained, an act is drawn up using form 21-FSS of the Russian Federation or 21-PFR.

More information about Form 23 FSS of the Russian Federation

Form 23 FSS RF used to return overpaid funds for the following:

1. insurance premiums;
2. fines;
3. penalties.

The last time changes to this form were approved was on February 14, 2017 by order of the Federal Tax Service No. ММВ-7-8/182@.

We learn to fill out form 23 of the FSS of the Russian Federation

Filling out Form 23 of the FSS of the Russian Federation begins with indicating the position and full name of the head of the body that controls the payment of insurance premiums.

1. Company name;
2. Full name IP;
3. Full name of the individual.

At the next stage, information about the taxpayer is indicated;

1. his registration code in the FSS;
2. subordination code;
3. checkpoint (only organizations should indicate);
4. full address.

Don’t forget to provide the taxpayer’s bank details so that FSS employees know where to transfer funds.

Once completed, the form is signed by the applicant and the date of completion is indicated.

A company representative may also sign the application form. His role could be, for example, the chief accountant. But in this case, the application must contain not only the signature and full name of the company representative, but also:

1. data from documents that confirm the identity of this person;
2. data of the order or power of attorney, which confirms the legality of the representative’s powers.

The legislation allows filing an application to return overpaid amounts of fines, penalties and contributions within 3 years from the date of such overpayment. This period is established by Part 13 of Art. 26 of Law No. 212-FZ.

Overpayment refund procedure

To return overpaid contributions, fines and penalties, you must submit a completed application to the FSS using form 23 of the FSS of the Russian Federation. You have read the rules for filling out this form above.

Within 10 days, the fund reviews the received application. Please note that in the case of a joint reconciliation, the 10-day period starts from the date of signing the act of such reconciliation.

The fund can inform about the decision made in several ways:

1. personally, handing over the decision against receipt;
2. sends the decision through the post office by registered mail.

As stated in paragraph 11 of Art. 26 of Law 212-FZ, the fund is obliged to transfer the excess amount to the taxpayer’s account within a month from the date of receipt of the application in Form 23 of the Federal Tax Service of the Russian Federation. If the allotted period is missed, interest will be charged on the overpaid funds. This is stated in paragraph 17 of Art. 26 of Law No. 212-FZ.