Preventive action report. Report on the use of insurance premiums for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers. In the new edition

29.10.2020

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 industrial 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.

Recall that 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.

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 4-FSS form 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 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, 2018.

The new form "Report on the use of insurance premiums for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers" was officially approved by the document Letter of the FSS of the Russian Federation dated 02.07.2015 N 02-09-11 / 16-10779.

Learn more about applying the form:

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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 financial support plan for preventive measures submitted by him 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 the 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 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 provision 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 dated December 10, 2012 No. 580n (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 deciding 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 filing a repeated application by the insured upon receipt of a refusal by the Fund's territorial body (clause 10) and appealing the refusal of the Fund (clause 11)).

Thus, in case of agreement in the current calendar year of the financial plan for the 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 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 Required 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 first quarter in the report on the results of the second 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 industrial accidents at 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 provision 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 dated December 10, 2012 No. 580n (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.

Paragraph 12 of the Rules establishes that the insured maintains, in accordance with the established procedure, records of funds allocated for the financial support 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 obtain 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 for 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. 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. 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 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 expenses incurred by the insured to finance preventive measures, which 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.