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Fines and new types of checks for direct payments from the Social Insurance Fund

Fines and new types of checks for direct payments from the Social Insurance Fund

LEGAL DIGEST, NEWS \ 23.11.2021

The President of the Russian Federation signed a law establishing new types of inspections by the Social Insurance Fund and fines for unreliability of information provided to the Fund.

Starting from January 1, 2022, the Social Insurance Fund of the Russian Federation (SIF) will be able to conduct desk and on-site inspections on the following grounds:

  • correctness of confirmation by the insuring party (organization) of the main type of economic activity;
  • completeness and accuracy of the information necessary for the assignment and payment of insurance coverage.

This refers to the conduction of inspections within the framework of the following Laws:

1. Law No. 125-FZ “On statutory social insurance against industrial accidents and occupational diseases”. According to the provisions of this law, the SIF authorities control the correctness of the accrual of contributions “for injuries”, as well as the expenses incurred by the policyholder for the payment of allowances in connection with an industrial accident or occupational disease, payment of vouchers, etc.

2. Law No. 255-FZ “On statutory social insurance in case of temporary disability due to maternity”. In this case, the SIF inspectors check the correctness of the expenses incurred by the company for allowances owing to illness or injury, child care allowance, etc.

The frequency of on-site inspection is not more than once every three years. The verification period is two months (in some cases, the period may be extended). The venue is the territory of the policyholder. At the same time, if the insured party (employee) receives a complaint against the employer for not providing the information necessary for the assignment and payment of insurance coverage, the SIF authorities have the right to conduct an unscheduled on-site inspection.

The desk audit is carried out at the location of the territorial authority of the SIF on the basis of calculations on accrued and paid insurance premiums, as well as documents submitted by the policyholder. The audit period is three months from the date of the company’s submission of calculations on accrued and paid insurance premiums.

If, according to the results of control activities, it turns out that the submitted documents contain inaccurate information or the information in them was hidden, the SIF authorities have the right to make a decision:

  • on the refusal to assign and pay insurance benefits;
  • on the cancellation of the decision on the assignment and payment of insurance benefits.

Apart from this, starting from January 1 next year, new liability measures for violation of the requirements in the field of Russian legislation on statutory social insurance will come into force. The scope of punishment depends on the type of offense committed. For more information about the scope of liability, see the table below.

Type of offenseScope of punishment
Refusal to submit or failure to submit documents within the prescribed period during the verification of completeness and accuracy of information.The imposition of a fine of 200 rubles for each non-submitted document.
Submission by the policyholder of false information and documents, or their concealment, which entailed excessive payment of allowance.The imposition of a fine of 20% of the amount of excessively incurred expenses, but not more than 5,000 rubles and not less than 1,000 rubles.
Violation of the deadline for submission of documents required for the assignment and payment of allowance*.The imposition of a fine in the amount of 5,000 rubles.

* Applicable only for allowances under compulsory insurance for temporary disability and maternity. 

If the verification of documents began after the payment of allowances, and according to its results it turns out that the allowances were paid illegally, then the companies have to reimburse such payments back to the fund. The refund period is 10 calendar days from the date of receipt of the relevant claim from the SIF. If the requirement is not fulfilled, the SIF authorities have the right to apply to the court if the amount of overpayment exceeds 3,000 rubles.

A new approach to control activities is associated with the transition of companies to a system of direct payments of insurance benefits. According to such a system, the SIF authorities pay a number of social benefits directly. The main obligation of the companies will be the timely and complete submission to the SIF of documents and information necessary for the accrual of allowances.

In the matters of the payment of social allowances, as well as the preparation of companies for inspections by the SIF authorities, please contact Acsour experts.

Acsour