RESOLUTION OF SOCIAL INSURANCE FUND OF THE RUSSIAN FEDERATION

of April 7, 2008 No. 81

About approval of Methodical instructions about procedure for appointment, conducting documentary exit checks of insurers for compulsory social insurance and taking measures to their results

For the purpose of enhancement of control of correctness of expenditure by insurers of funds for compulsory social insurance the Social Insurance Fund of the Russian Federation decides:

1. Approve the enclosed Methodical instructions about procedure for appointment, conducting documentary exit checks of insurers for compulsory social insurance and taking measures to their results.

2. To provide to managing directors of regional departments of Fund conducting documentary exit checks of insurers on compulsory social insurance according to Methodical instructions.

3. Declare invalid the resolution of Social Insurance Fund of the Russian Federation of 17.03.2004 N 24 "About approval of Methodical instructions about procedure for appointment, conducting documentary exit checks of insurers for compulsory social insurance and taking measures to their results" * (it is registered in the Ministry of Justice of the Russian Federation on April 2, 2004 N 5709).

4. To impose control of execution of this resolution on the vice-chairman of Fund S. S. Kowalewski

 

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* The document with the comment is published in "DN" N 13, 2004.

Appendix

to the resolution of Social Insurance Fund of the Russian Federation of April 7, 2008 No. 81

Methodical instructions about procedure for appointment, conducting documentary exit checks of insurers for compulsory social insurance and taking measures to their results

 

General provisions

These Methodical instructions determine single requirements to appointment, carrying out by regional departments Social Insurance Fund of the Russian Federation and their branches * (1) documentary exit checks of insurers on compulsory social insurance - the payers of unified social tax, insurers-employers applying special tax regimes, including paying in voluntary procedure insurance premiums to Fund for compulsory social insurance of workers on case of temporary disability * (2), to creation and form of acts of checks, and also to procedure for pronouncement of decisions by results of consideration of materials of checks.

When implementing checks of insurers on compulsory social insurance of department (branches of departments) of Fund are guided by the Federal Law of July 16, 1999 N 165-FZ "About bases of compulsory social insurance" * (3), the Federal Law of December 31, 2002 N 190-FZ "About providing with benefits on compulsory social insurance of citizens", working in the organizations and for the individual entrepreneurs applying special tax regimes and some other categories of citizens" * (4), the Federal Law of May 19, 1995 N 81-FZ "About public welfare payments to the citizens having children" * (5), Federal law of December 29, 2006 N 255-FZ "About providing with temporary disability benefits, on pregnancy and families of the citizens who are subject to compulsory social insurance" * (6), the order of the Government of the Russian Federation of March 5, 2003 N 144 "About procedure for voluntary payment in Social Insurance Fund of the Russian Federation separate categories of insurers of insurance premiums for compulsory social insurance on case of temporary disability and in connection with motherhood" * (7), the order of the Government of the Russian Federation of December 30, 2006 N 865 "About approval of the Regulations on appointment and payment of public welfare payments to the citizens having children" * (8), the order of the Government of the Russian Federation of June 15, 2007 N 375 "About approval of the Regulations on features of procedure for calculation of benefits on temporary netrudosnosobnost, on pregnancy and childbirth to the citizens who are subject to compulsory social insurance" * (9), the Regulations on Social Insurance Fund of the Russian Federation approved by the order of the Government of the Russian Federation of February 12, 1994 N 101 * (10), The Federal Laws on the budget of Fund for the corresponding year and planning period, other laws and regulatory legal acts of the Russian Federation, and also these Methodical instructions.

Section I. Procedure for purpose of documentary exit checks of insurers, execution of the act and taking measures to results of checks

 

Procedure for purpose of documentary exit checks of insurers

1. Control of correctness of expenditure by insurers of funds for compulsory social insurance, charges and payments of insurance premiums in voluntary procedure for compulsory social insurance of workers on case of temporary disability is performed by department (branch of department) of Fund by means of conducting documentary exit checks of insurers * (11), reclamations at insurers of documents, receipts from them of explanations, verifications of data of accounting and the reporting.

2. Along with conducting the check on compulsory social insurance performed according to the quarter plan which affirms the head of department (branch of department) of Fund (to the managing director the deputy manager of department of Fund, the branch director) * (12), according to the corresponding plans can be performed on compulsory social insurance from labor accidents and occupational diseases.

In case of creation of plans analysis results, carried out with use of information resources and analytical opportunities of the single integrated information system of Sotsstrakh Fund * are used (13).

Selection criteria of insurers for check:

the heavy expenses made by the insurer on compulsory social insurance;

the considerable amounts which are systematically received by them received from department (branch of department) of Fund on implementation (compensation) of expenses for compulsory social insurance;

recommendations about results of the cameral inspection which is carried out according to the Methodical instructions for conducting cameral checks of insurers for compulsory social insurance and compulsory social insurance from labor accidents and occupational diseases approved by the resolution of Fund of 29.07.2003 N 87 * (14).

The review period of the specific insurer is established by the head of department (branch of department) of Fund and determined taking into account amount of the expenses of the insurer which are subject to check, taking into account the number of the insured persons working for the insurer, remoteness of the insurer, transportation and other terms.

In necessary cases unscheduled inspections of insurers can be appointed by the head of department (branch of department) of Fund.

3. Check is appointed and carried out based on the decision of the head of department (branch of department) of Fund (appendix 1*(15)).

4. Are performed by the employees of control and auditing departments, other employees of department (branch of department) of Fund authorized on conducting checks by the decision of the head of department (branch of department) of Fund.

5. In day of the beginning. checks are (also) shown by checking to the insurer the decision of the head of department (branch of department) of Fund on conducting check and the official ID.

6. Within check the period which is not exceeding three calendar years preceding year in which the decision on conducting check is passed can be checked.

If the insurer by results of cameral check is recommended for inclusion in the plan of conducting documentary exit checks, three calendar years preceding year of conducting check and the finished accounting period of year in which cameral inspection is carried out are subject to check.

7. Exit check cannot continue more than one month. The specified term can be prolonged up to two months, and in exceptional cases - up to three months according to the motivated petition (request) of person performing - the decision of managing (deputy manager) of department of Fund.

The term of conducting check is estimated from the date of presentation of the decision on purpose of check and about day of creation of the reference about performed.

Within check of the insurer of department (branch of department) Fonda has the right to check expenditure of fund for compulsory social insurance by branches and representative offices of insurer. When conducting independent check of branches and representative offices of insurer the review period increases for the term of no more than one month by conducting check of each branch and representation.

The head (deputy manager) of department (branch of department) has the right to suspend conducting check.

Suspension and renewal of conducting check are drawn up by relevant decisions of the head (deputy manager) of department (branch of department) of Fund (appendices 2, 3).

8. Repeated check of the insurer the inspection which is carried out irrespective of time of conducting the previous check on the same bases and for the same period is recognized.

When conducting repeated check the period which is not exceeding three calendar years preceding year in which the decision on conducting repeated check is passed can be checked.

Repeated inspection of the insurer can be carried out:

a) in connection with reorganization or liquidation of the organization (appendix 4);

b) according to the procedure of control of department of Fund of activities of branch of department of the Fund performing (appendix 5);

c) department (branch of department) of Fund based on the decision of the head (deputy manager) - in case of representation by the insurer of the specified pay-sheet on fund in which data in smaller (bigger) size, than in earlier provided pay-sheet are specified.

9. Preparation for conducting check is preceded by the preparatory stage of work (as a rule, no more than 2 days) providing collection and the analysis in department (branch of department) of Fund of the following information.

1) Analysis of expense structure:

the expenses on compulsory social insurance made by the insurer in the checked period (according to pay-sheets on fund of social insurance of the Russian Federation) form 4-FSS RF) * (16), approved by the resolution of Fund of 22.12.2004 N 111 * (17), and reports on the insurance premiums which are voluntarily paid to Social Insurance Fund of the Russian Federation by separate categories of insurers (form 4a of Social Insurance Fund of the Russian Federation) * (18), approved by the resolution of Fund of 25.04.2003 N 46 * (19);

the amounts allocated to the insurer with department (branch of department) of Fund for implementation (compensation) of expenses for compulsory social insurance.

2) the assignments for improvement of children Established to the insurer, sanatorium treatment of workers in the checked period.

10. In case of non-presentation by the insurer during conducting verification of required documents checking documents, having the right to request necessary for check, based on the requirement about submission of documents (appendix 6). Documents shall be submitted by the insurer within ten-day term in the form of the copies certified properly. In case of need checking having the right to study originals of documents.

If the insurer has no opportunity to submit claimed documents within 10 days, the insurer during the day, the receipt of the requirement about submission of documents following behind day, in writing notifies checking about impossibility of representation in the specified terms of documents with indication of the reasons for which claimed documents cannot be submitted at the scheduled time, and about terms during which the insurer can submit claimed documents.

Within two working days from the date of receipt of such notification the head (deputy manager) of department (branch of department) Fonda has the right to extend terms of submission of documents based on this notification or to refuse prolongation of terms about what the separate decision (appendix 7) is passed.

11. In the last day conducting check checking shall constitute the reference about performed (appendix 8) in which the subject of check and terms of its carrying out are fixed, and to hand to the head of the checked organization or the individual entrepreneur (their representatives).

 

Procedure for creation of the inspection statement of the insurer and requirement to its registration

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