Pension Fund: Sample application to clarify payments. Application for clarification of the basis, type and affiliation of the payment, reporting (settlement) period or status of the payer of insurance premiums When may be necessary

"Pharmacy: accounting and taxation", 2011, N 7

The reason for writing this article was the Letter from the Pension Fund of the Russian Federation, which provides a sample application for clarification of payments. When and how can I clarify the details of payments for insurance contributions to the Pension Fund of Russia? Is it possible to avoid accrual of penalties and fines?

In the original version of Federal Law N 212-FZ<1>Art. 18 “Fulfillment of the obligation to pay insurance premiums” looked different from the article in force since January 1, 2011. The developers of Federal Law N 212-FZ forgot not only about correcting errors when transferring payments for insurance premiums, but also about the payment order itself.

<1>Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds."

Let us recall that the payment order form 0401060, familiar to accountants, was introduced along with the procedure for filling it out and applying the Regulations on non-cash payments in the Russian Federation, approved by the Central Bank of the Russian Federation dated October 3, 2002 N 2-P. And it was intended for tax and other obligatory payments. Federal Law No. 212-FZ did not contain any reference to a valid payment order. One can only guess why this happened. It is possible that the issue of a separate form of payment order for the payment of insurance premiums was also considered. But as a result, in 2010, Federal Law No. 212-FZ came into force, and payers of insurance premiums began to pay with payment orders approved at that time and, according to formal criteria, not intended for the payment of insurance premiums.

This conflict was eliminated by the Federal Law of December 8, 2010 N 339-FZ “On Amendments to the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds” and certain legislative acts of the Russian Federation" (hereinafter referred to as Federal Law No. 339-FZ), which included, among other things, additional clauses 8, 9, 10, 11 and 12 in Art. 18 of Federal Law N 212-FZ. These provisions came into force on January 1, 2011. There were no separate instructions for paying insurance premiums, which is certainly encouraging. Payers issue payment orders for the transfer of insurance premiums to extra-budgetary funds in accordance with the Rules approved by Order of the Ministry of Finance of Russia dated November 24, 2004 N 106n.

Thus, already in 2011, insurance premium payers pay insurance premiums in accordance with the Rules established by law.

Simultaneously with the above changes to payment orders, a procedure was introduced to correct errors when transferring insurance premiums. Throughout 2010, insurance premium payers did not have a legally approved procedure for clarifying insurance premium payments. Probably, the developers of Federal Law N 212-FZ believed that there would be no errors when paying insurance premiums, and accordingly, there would be nothing to correct. But, most likely, they forgot about this too. This gap was eliminated by Federal Law N 339-FZ, and a procedure for correcting errors in the payment of insurance premiums was adopted, similar to that in force for tax payments. This procedure has been in effect since January 1, 2011.

According to paragraph 8 of Art. 18 of Federal Law N 212-FZ, the payer of insurance premiums has the right to correct an error made when issuing a payment order, but subject to certain restrictions.

Firstly, the procedure applies to both the transfer of insurance premiums and the transfer of penalties and fines.

Secondly, an error in the execution of a payment order should not entail their failure to be transferred to the budget of the corresponding state extra-budgetary fund to the corresponding account of the Federal Treasury.

Thirdly, you can clarify the basis, type and affiliation of the payment, the reporting (settlement) period or the status of the insurance premium payer.

Let us remind you that the status of the person who issued the payment document (field 101 of the payment order) can have one of the following values:

• 01 - payer - legal entity;
• 08 - payer of other payments, transferring payments to the budget system of the Russian Federation (except for payments administered by tax authorities);
• 09 - payer - individual entrepreneur;
• 14 - payer making payments to individuals.

The payment basis (field 106) has two characters:

• TP - payments of the current year;
• ZD - voluntary repayment of debt for expired periods in the absence of a requirement to pay insurance premiums from the Pension Fund of Russia;
• BF - current payments of individuals - bank clients (account holders), paid from their bank account;
• TR - repayment of debt at the request of the Pension Fund of Russia for the payment of insurance premiums;
• AP - repayment of debt according to the inspection report;
• AR - repayment of debt under a writ of execution.

One settlement document for the BCC cannot indicate more than one indicator of the basis and type of payment.

The payment period indicator (field 107) has ten characters. For example: "MS.02.2011". When making payments towards the voluntary repayment of debt (payment basis indicator - PD) for the payment of insurance premiums for compulsory health insurance as of 01/01/2011, the indicator of the frequency of payment is indicated in field 107. For example: "GD.00.2010".

When making a payment to repay a debt at the request of the Pension Fund of the Russian Federation, the act of the inspection of the AP or the executive document of the AR, the value zero (“0”) is indicated in field 107.

The payment type value (field 110) has two characters:

• VZ - payment of the fee;
• PE - payment of penalties;
• АШ - administrative fines;
• IS - other fines established by relevant legislative or other regulations;
• PC - payment of interest.

The value in field 110 is indicated in accordance with the KBK income subtype code:

• 1000 - VZ;
• 2000 - PE;
• 3000 - AS or ISH;
• 5000 - PC.

You can clarify the above payment order details. It is not entirely clear what the developers of Federal Law No. 212-FZ meant by the wording “attribution of payment,” which can also be clarified. Such a field is not provided for in the payment order, and is not specified in the Law. In our opinion, these may be fields of the payment order, errors in which did not affect the flow of money to the budget, for example, details of the payer of insurance premiums (TIN, KPP). But there may be similar details of the recipient of insurance premiums. To date, there are no additional clarifications from representatives of the Pension Fund.

Thus, it is possible to correct an error in the execution of a payment order, but not every error. According to paragraphs. 4 paragraph 6 art. 18 of Federal Law N 212-FZ, the obligation to pay insurance premiums is not recognized as fulfilled in the event of an incorrect indication, which resulted in the failure to transfer this amount to the budget of the corresponding state extra-budgetary fund to the appropriate account of the Federal Treasury, by the payer of insurance premiums in the order to transfer the amount of insurance premiums:

• Federal Treasury account numbers;
• budget classification code (KBK);
• name of the recipient's bank.

It should be noted that in practice, when paying insurance premiums, payers very often confuse the KBK, especially when it comes to the insurance and funded parts of the labor pension. Will the obligation to pay insurance premiums be considered fulfilled in this case? It will, because the mere fact of incorrect indication of the BCC cannot be the basis for accepting the obligation to pay insurance premiums as unfulfilled. It is necessary to establish whether the funds have been received into the account of the relevant PFR body.

It is interesting that in this particular case, funds are transferred to the accounts of the Pension Fund, but it still believes that the payer of insurance premiums has not fulfilled its obligations, and makes demands, and then goes to court.

In this situation, judges take the side of insurance premium payers. According to the judges, Federal Law No. 212-FZ does not establish a procedure for clarifying payment in the event of an incorrect indication of the KBK. At the same time, according to Art. 160.1 of the Budget Code of the Russian Federation, the functions of the budget revenue administrator include making a decision on the offset (clarification) of payments to the budgets of the budget system of the Russian Federation and submitting a corresponding notification to the Federal Treasury. Thus, the Pension Fund of Russia as the administrator of pension contributions since 2010 has the authority to clarify the payment, despite the fact that this is not directly provided for by Federal Law N 212-FZ (Resolution of the Federal Antimonopoly Service dated 05.10.2010 in case N A55-38900/2009, dated 09.15.2010 in case No. A55-38937/2009).

In accordance with paragraph 8 of Art. 18 of Federal Law N 212-FZ, if the payer of insurance premiums discovers an error in the execution of an order for the transfer of insurance premiums, penalties and fines, which does not entail their non-transfer to the budget of the corresponding state extra-budgetary fund to the corresponding account of the Federal Treasury, the payer of insurance premiums has the right to submit to the control body for payment of insurance premiums, a statement to clarify the basis, type and affiliation of the payment, the reporting (calculation) period or the status of the payer of insurance premiums in connection with an error, with the attachment of documents confirming the payment of insurance premiums.

Letter of the Pension Fund of the Russian Federation dated 04/06/2011 N TM-30-25/3445 “On the use of a sample application for clarification of individual details in a payment document (instruction)” provides a sample of such an application. I would like to draw your attention to the fact that this sample is of a recommended nature. This is a distinctive feature of our Pension Fund: many of its documents are of a recommended nature. But to resolve the problem as quickly as possible, it seems advisable to use the above statement, which is posted on the official website of the Pension Fund of Russia (www.pfrf.ru).

Filling out an application for clarification of payment should not cause difficulties for insurance premium payers. It indicates the details that they want to clarify, with the correct values. A payment document (a copy of the payment order) must be attached to the application. It is advisable to make such a statement in two copies, on one of them the employees of the territorial body of the Pension Fund of Russia will put their mark (input number and date).

Based on the application of the payer of insurance premiums to clarify the payment and the act of joint reconciliation of calculations for insurance premiums, penalties and fines, if any, the body monitoring the payment of insurance premiums makes a decision to clarify the payment on the day of actual payment of insurance premiums. If the reconciliation was not carried out immediately before the filing of such an application, it may be made after the application is submitted. The body monitoring the payment of insurance premiums notifies the insurance premium payer of the decision taken within five days after the decision is made.

In this case, the body monitoring the payment of insurance premiums recalculates penalties accrued on the amount of insurance premiums for the period from the date of their actual payment to the budget of the relevant state extra-budgetary fund to the corresponding account of the Federal Treasury until the day this body makes a decision to clarify the payment on the day of actual payment of insurance premiums. contributions.

N.A. Petrova

Journal expert

"Pharmacy: accounting

and taxation"

Employers transfer contributions for compulsory pension insurance in the event of disability, the birth of a child, and medical care to the Federal Tax Service Inspectorate - the Inspectorate of the Federal Tax Service. The exception is contributions for injuries sustained. Policyholders will submit them, as before, to the Pension Fund of the Russian Federation (PFR).

Errors during registration

Typos are divided into two kinds:

• the funds did not reach the treasury current account;
• the error did not prevent the payment of the contribution.

The first group includes two mistakes:

• incorrect spelling of the bank name and details;
• erroneously specified Federal Tax Service account.

The accountant made such a mistake - the money will not be credited to the current account. The result will be tax debt. In addition, fines will be assessed and the account will be blocked until the debt is paid.

If you notice this error, please pay the fee again using the correct details. The money originally paid will be refunded. Write an application to the tax office asking for a refund. Wait 10 days. This is the deadline that has been established for the consideration of such requests.

The second group of errors does not entail non-receipt of funds. When filling out the payment form, the accountant incorrectly indicated the name of the taxpayer, KPP (Reason Code), (Budget Classification Codes), OKTMO (All-Russian Classifier of Municipal Territories), (Individual Tax Number), - the money will go to the current account of the Federal Tax Service and the tax is considered paid.

In reality this is not the case. If the money is not reflected in the current account, the inspectorate immediately applies penalties, penalties and pennies are calculated for the payer. And you will have to go to court to prove that you are right, because the tax legislation does not clearly state who monitors the distribution of the transferred payments. Therefore, the taxpayer must monitor the movement of money himself. If you find an error, correct it. The contractor is given the right to be the first to independently submit an application with a request to clarify the payment.

Money received through an incorrect payment and credited to the current account of the Federal Tax Service is not considered non-payment of tax, and this will not be the basis for the accrual of penalties and fines. Penalties must be canceled after filing the appropriate application, and taxes must be recognized as paid.

How to fill in 2018

When filling out an application to clarify a payment to the Pension Fund in 2018, follow the following recommendations:

1. The application is addressed to the head of the PFR division to which the taxpayer belongs.
2. After this, a serial number is affixed to the application.
3. Legal entities write the official name of the organization, individual entrepreneurs - last name, first name, patronymic;
4. Organization details: registration number with the Pension Fund of Russia, Individual Taxpayer Number, Reason Code for Registration, address of the organization or individual entrepreneur.
5. Carefully fill in the fields: “Payment number”, “Payment date”, transfer amount and recipient bank details.
6. In this form, errors are noted that you are correcting. Place dashes in empty lines.
7. At the end the following is written: details of the payment and bank statement, telephone number, date of application.

Sample application

What should a taxpayer do if they find an error when filling out:

• go to the bank and stamp the payment order - a certified payment order confirms the transfer of money to pay off insurance premiums;
• write an application to change the payment and, if necessary, , tax reconciliation statement.

Other typos

The payment arrived after the due date. The payment did not reach the bank account

within the specified period due to the fault of the bank. This situation is also not a problem to correct. To do this, you need to go to the bank and ask them to write an explanatory note why the transfer was delayed. A statement is written to the Federal Tax Service to clarify the payment. Attach:

• , certified by the bank;
• explanatory note about the delay in payment;
• an agreement under which the bank services the enterprise;
• confirmation that there are funds in the account is provided by the bank with a statement of the current account.

Mistakes are corrected, but it is better not to make them. Before sending the payment, carefully check that the form fields are filled out correctly. Only then perform the operation.

When transferring funds in the form of insurance contributions to the Russian Pension Fund, people often manage to make a mistake in payment documents. If this did not cause the money to not be credited to the proper account of the government body, then it is still easy to correct your mistake. To do this, it is enough to write a corresponding application to the Pension Fund.

But, it should be taken into account that in some situations there is no point in submitting such an application to the fund, namely, if the following are incorrectly indicated:

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• government agency account number;
• budget classification code;
• name of the receiving bank.

In other cases, for example, if an error is made in the “payer status” cell, it is quite acceptable to write the above-mentioned application to the Pension Fund and ensure the correct transfer of funds.

Submission order

Clause 11 of Article 18 of Federal Law No. 212-FZ establishes that it is permissible to clarify the transfer of insurance premiums after a written application from the payer. In addition, the basis for adjusting the payment may be an act of joint reconciliation of calculations for insurance deductions, fines and penalties.

Copies and bank statements must be attached to the application. If the payer did not take care to save them, a copy of such documents can always be requested from the employees of the financial organization again. And the application form preferred for filling out is in the letter of the Pension Fund under the number TM-30-25/3445 (the same sample is also suitable for submitting an application to the Social Insurance Fund).

After submitting the application and reviewing it by Pension Fund employees (since 2019 - tax authorities), a decision will be made to clarify the previously made payment. Notification of the result of the inspection will be sent to the policyholder within 5 days from the date of such decision. If the answer is positive, the date of crediting insurance premiums will be considered the date of the erroneous transfer of funds, which means that penalties for late payment of money can be avoided.

This procedure for submitting a sample application for clarification of payment to the Pension Fund can be used in many cases: it will allow you to correct many different errors made when transferring funds to a government agency.

Errors in payment orders

In the new year 2019, changes related to the procedure for transferring insurance premiums came into force. Now the recipient of the funds is not the Pension Fund, but the Federal Tax Service inspection. In view of this, new budget classification codes, recipient details and some other values ​​should be entered in payment orders.

Don’t despair: even if mistakes are made when writing them, tax authorities will correct some of them automatically. For example, the funds were sent not to the tax service, but to funds, that is, the details of the Pension Fund were entered in the payment orders. Then you will not need to independently clarify the transfer; the payment will be corrected automatically.

In addition, it is assumed that without the participation of the payer, changes will be made in the form of correcting the old to the new, the name of the recipient of the transfer. This was established by a special letter from the Tax Service and the Treasury of the Russian Federation.

Thus, transfers made to the funds' current account will still be redirected to the tax authorities. At the same time, you will not need to pay any penalties or late fees due to incorrect entry of details. The date of receipt of funds by the government agency will be the day on which the funds were actually transferred, albeit incorrectly.

Company representatives often have difficulties when indicating the payer status in payment orders. Previously, before the new law came into force in 2017, policyholders entered the value “08” in this field, which meant paying insurance premiums for the company’s employees. But since the collection of such funds now falls on the shoulders of the tax authorities, many accountants have doubts about which coding should be used now.

It is impossible to answer this question unambiguously, since even the officials themselves are confused in their explanations. Previously, they recommended entering “08” in the payer status; later they began to advise entering the combination “14”. But, as it turned out, many banks do not allow payments with a similar payer status. As a result, tax officials began to advise companies to write “01” on their payment slips—the encoding used when transferring taxes.

Regardless of what payer status is indicated in the payment document, the payment will still reach the recipient. To do this, you do not need to write any statements to clarify the translation.

When you might need it

Making errors in payment documentation for the transfer of insurance premiums is a fairly common occurrence. It is possible to correct the situation easily and simply, the main thing is that the transferred funds are already in the account of the required government body. In this case, it will be enough to write a corresponding application to the Pension Fund (from the age of 17 to the tax service).

The essence of such an application may be different, for example, clarify:

• payment affiliation;
• translation type;
• basis for transfer;
• status of organization/individual entrepreneur;
• billing period.

If there is a need to change the data on any of the listed points, you just need to write an application to clarify the payment to the Pension Fund. Moreover, it is important to note that the application must be submitted in a form regulated by the state.

Form structure

If, despite errors in the payment order, funds from insurance premiums were transferred to the account of the Pension Fund (from 2019 - the tax authority), then you can safely write a statement to clarify the transfer. This is what one of the articles of the Federal Law of July 24, 09 under number 212-FZ says. This legislative act also stipulates that for this you just need to write a corresponding application to the recipient of the funds.

A sample application form for clarification of payment to the Pension Fund of the Russian Federation is also regulated by the state and must necessarily contain the following information:

• taxpayer identification number (better known as TIN) who made the transfer of insurance premiums;
• reason code (KPP) of the insurer;
• payer status;
• budget classification code (abbreviated as );
• basis for transfer;
• billing period;
• type of translation.

The order in which all this should be written down is indicated below.

The form for drawing up an application for clarification of payment was developed by the Pension Fund itself. You can get acquainted with it in more detail in the letter of this government agency dated April 6, 11 under the number TM-30-25/3445.

According to this legislative document, the application must be drawn up taking into account the following recommendations:

• the application must be sent to the head of the Pension Fund department where the policyholder is applying;
• the application must include the serial number of the document;
• You also must not forget to indicate in the application the full name of the organization or the last name, first name, and patronymic of the individual entrepreneur;
• the following necessary data - company details according to the constituent documentation: number in the Pension Fund of the Russian Federation, INN, KPP, location address;
• then you should indicate the number and date of the payment document in which the mistake was made; the amount of the transfer and the BCC for which the payment was made;
• in the specially provided cells, you should provide the correct values ​​of the details that need to be corrected (the number of completed lines here will depend on the number of errors made in the payment order, and dashes can be entered in the unused lines of the table);
• the penultimate step in filling out such a document is to indicate the details of the corrected payment order (by the way, a copy of it must be attached to the application);
• Finally, all that remains is to sign the responsible person, indicate the date of filing the application and the telephone number for contact.

How this will look should be illustrated using a specific example:

To the Head of the State Pension Fund No. 3

in the city of St. Petersburg and the Leningrad region

Stepanov I. A.

Statement No. 1

on clarifying the basis, type and affiliation of the transfer, reporting period or status of the insurance premium payer

Payer of insurance premiums: individual entrepreneur Oleg Gennadievich Smetannikov.

Company details:

According to Part 8 of Article 18 of the Federal Law of April 24, 09 under number 212-FZ, requests that such details be adjusted according to the payment document for the payment of insurance premiums dated December 25, 2019 No. 9087 in the amount of 23,000 rubles according to KBK 39210202010063310160 to the day of actual payment of insurance premiums and attributed payment of the specified payment order according to the following indicator values:

Appendix: payment order for payment of insurance premiums dated December 25, 2019 under number 9087.

Head of the company: Director Smetannikov Oleg Gennadievich Smetannikov 8-900-789-09-08

At the very bottom of the document is the data of the Pension Fund employee who accepted the corresponding application.

Review period

Legislative documents do not establish deadlines for consideration of an application for clarification of payment by the Pension Fund/tax authority. However, this does not mean that the submitted application will lie on the shelves of the Pension Fund for years. Usually, this takes no more than a couple of days.

In some cases, to make a decision, the fund has the right to propose a joint reconciliation of contributions, penalties and fines. In such situations, the result of the application will be determined depending on the reconciliation of payments made together with the payer.

After making a decision on the submitted application from the payer of insurance premiums, the Pension Fund must notify the applicant about this within 5 days after the verdict. If the answer is positive, all penalties accrued due to non-receipt of payment due to incorrect entry of details must be canceled. This obligation is spelled out in Part 11 of Article 18 of the Federal Law under number 212-FZ.

None of us is immune from mistakes, including when transferring insurance contributions to the Pension Fund. But, fortunately, many of the mistakes made can be corrected without damage to the payer by sending an application to the Pension Fund to clarify the payment.

In this article, we will tell you what errors are corrected using such an application, how to fill out an application to clarify a payment to the Pension Fund in 2016, and provide a sample of it.

Application to the Pension Fund for clarification of payment. Sample filling

There are not many errors in the payment order, due to which your insurance premiums will definitely not reach the Pension Fund, these are:

• incorrectly specified Federal Treasury account number,
• incorrect KBK,
• incorrectly indicated bank of the payee (clause 4, part 6, article 18 of Law No. 212-FZ of July 24, 2009).

It may also happen that, although some details were incorrectly indicated in the payment order, the fund still received the money. You have the right to correct such errors that do not result in the non-receipt of money to the PFR account by submitting an application to the Pension Fund to clarify the payment (Part 8 of Article 18 of Law No. 212-FZ). Its form is not established by law, but in its letter dated 04/06/2011 No. TM-30-25/3445, the Pension Fund recommended using the application developed by the fund. When submitting an application, be sure to attach a copy of the payment order, the details of which contained errors.

How to fill out an application to clarify a payment to the Pension Fund, the form for which you will find at the end of this article:

• The application is written to the head of your Pension Fund unit.
• Enter the serial number of the application.
• The name of the organization is indicated in full; individual entrepreneurs indicate their full name, patronymic and surname.
• Next, provide your details in accordance with the constituent documents: registration number in the Pension Fund of Russia, INN, KPP, location address.
• Enter the number and date of the payment order in which the error was made, the payment amount and the BCC to which the payment was sent.
• In the specially designated table, indicate the correct value of the attribute that needs to be corrected. In our example, the reporting period was initially indicated incorrectly in field 107 of the payment slip. The number of completed lines in the table depends on how many errors were made when filling out the payment order. You can put dashes in empty lines.
• Indicate the details of the corrected payment order, a copy of which is attached to the application.
• The application is signed by the head of the organization, or individual entrepreneur; you also need to indicate a contact telephone number and the date of the application.

Having received your application to clarify the payment, the Pension Fund must consider it and make its decision. The review period is not established by law. Before making a decision, the fund may ask you to conduct a joint reconciliation of contributions, penalties and fines. Then the decision will be made taking into account the act of joint reconciliation of calculations. When a decision to adjust the payment is made, the fee payer must be notified within 5 days from the date of adoption. All penalties accrued from the date of payment of contributions on the adjusted payment slip must be recalculated (reversed) from the date of actual payment until the day the decision is made to clarify the payment (Part 11, Article 18 of Law No. 212-FZ).