Letter from the Social Insurance Fund of the Russian Federation
No. 02-09-11/16-05-3685 dated 20.02.2017

ON FINANCIAL SUPPORT OF PREVENTIVE MEASURES

In connection with the issues of financial support of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium treatment of workers employed in work with harmful and (or) dangerous production factors arising by orders of the Ministry of Labor and social protection Russian Federation of April 29, 2016 N 201n (hereinafter - Order N 201n) and of July 14, 2016 N 353n (hereinafter - Order N 353n) "On Amendments to the Order of the Ministry of Labor and Social Protection of the Russian Federation of December 10, 2012 N 580n" On approval of the rules for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium treatment of workers employed in work with harmful and (or) dangerous production factors "(hereinafter referred to as the Rules), the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund ) explains.

In accordance with Order N 201n, from January 1, 2017, insurance premiums provide financial support for the insured's expenses for the purchase of special clothing, special footwear and other personal protective equipment manufactured in the Russian Federation. Information confirming information about the country of origin is indicated on copies of certificates (declarations) of compliance with personal protective equipment (hereinafter referred to as PPE) with the technical regulations of the Customs Union TR CU 019/2011.

Considering that the term for the entry into force of the provisions of the Rules regarding the reimbursement of expenses for the purchase of special clothing made from fabrics, knitted fabrics, non-woven materials, the country of origin of which is the Russian Federation, is set from August 1, 2017, the submission of applications from insurers for the reimbursement of these expenses ( according to the clarifications of the Ministry of Labor of Russia) is possible not earlier than 2018. The issue of confirming the country of origin of fabrics, knitted fabrics and non-woven materials from which special clothing is made will be worked out during 2017 and the relevant clarifications will be provided additionally.

By Order N 353n, subparagraph "d" of paragraph 4 of the Rules was amended, according to which, when the purchase of PPE is included in the financial support plan, the insured submits a list of purchased PPE with the date of manufacture and expiration date. At the same time, you can check the correctness of the information on the date of manufacture and expiration date of the PPE specified in the list directly on the product itself (on the tag, label, packaging) after the costs incurred by the insured for the purchase of PPE, or the insured must provide information received upon shipment of the goods from the supplier's warehouse . It should also be borne in mind that the PPE should indicate the shelf life after which the product cannot be used, or the service life, which also implies an expiration date. At the same time, we remind you that when the insured confirms the expenses regarding the acquisition of PPE, it is necessary to verify the authenticity of the provided copies of the certificates of compliance with the requirements technical regulations of the Customs Union (https://188.254.71.82/rss_ts_pub/), as well as declarations of compliance with the requirements of the technical regulations of the Customs Union (https://188.254.71.82/rds_ts_pub/).

Subparagraph "a" of paragraph 10 of the Rules was amended by Order No. 201n in terms of making a decision to refuse financial support for preventive measures. This decision can be made if, on the day of filing the application, the insured has: outstanding arrears, arrears in penalties and fines formed at the end of the reporting period; outstanding arrears revealed at the entrance of the cameral or field check; outstanding penalties and fines accrued following the results of an on-site or desk audit.

In addition, Order N 353n expanded the list of activities that the insured can carry out at the expense of the Fund, namely:

Subparagraph "l" of paragraph 3 of the Rules - "acquisition of individual devices, devices directly designed to ensure the safety of workers and (or) control the safe conduct of work within the framework of technological processes, including underground work."

When choosing the specified event, the insured must submit copies of documents confirming the acquisition by the organization of the relevant instruments, devices, equipment that will be used within the framework of technological process and are intended to ensure the safety of workers and (or) control over the safe conduct of work; copies (extracts from) technical projects and (or) project documentation which provide for the use of these devices.

Subparagraph "m" of paragraph 3 of the Rules - "acquisition of individual instruments, devices, equipment and (or) complexes (systems) of instruments, devices, equipment that directly provide training on safe conduct work, including mining, and actions in the event of an accident or incident at a hazardous production facility and (or) remote video and audio recording of briefings, training and other forms of training of workers in the safe production of work, as well as storage of the results of such recording.

In this case, the policyholder shall submit copies (extracts) of documents substantiating and confirming the purchase of the above devices intended for training employees on safe work practices.

At the same time, we would like to inform you that the purchase of materials and installation of installations of video surveillance systems are not subject to financing at the expense of insurance premiums. Also, the purchase of personal computers for labor protection engineers is not subject to financing at the expense of insurance premiums, since training workers in safe methods and techniques for performing work is not part of the duties of an labor protection engineer.

By Order N 353n, subparagraph "c" of paragraph 3 of the Rules was amended to supplement the list certain categories employees undergoing labor protection training at the expense of the Fund, employees of organizations classified as hazardous production facilities, who also undergo training on safe work practices. At the same time, the insured confirms that the organization is classified as a hazardous production facility by submitting a copy of the certificate of the established form on the registration of a hazardous production facility in the state register of hazardous production facilities. Hazardous production facilities can be both organizations and their structural units. When choosing the specified event, the insured must submit a copy of the contract with the organization engaged in educational activities, in which the employees specified in paragraph eight of subparagraph "c" of paragraph 3 of the Rules were trained.

Due to federal law dated July 16, 1999 N 165-FZ "On the basics of compulsory social insurance" defines the principles for the implementation of compulsory social insurance, one of which is responsibility for intended use means of compulsory social insurance, as well as a circle of subjects of compulsory social insurance that does not allow intermediary activities in the system of this type of insurance, Order N 353n amended subparagraph "e" of paragraph 3 of the Rules. Since 2017, when using the Fund's funds for sanatorium treatment of employees, the insured shall submit an agreement with an organization that directly provides sanatorium treatment for employees. At the same time, we draw the attention of the regional offices of the Fund that, according to the order of the Ministry of Health of Russia dated May 5, 2016 N 279n "On approval of the procedure for organizing sanatorium-and-spa treatment", the duration of sanatorium-and-spa treatment for employees is at least 14 days.

At the same time, we remind you that the amount allowed to the insured for the financial support of preventive measures in the current fiscal year, should not exceed the amount of insurance premiums to be transferred in accordance with the established procedure by the insured to the Fund for the year as a whole, namely, accrued insurance premiums for the current financial year, less the expenses incurred in the current financial year for the payment of temporary disability benefits in connection with accidents at work or occupational diseases and for the payment of the insured person's vacation (in excess of the annual paid vacation established by the legislation of the Russian Federation). At the same time, please note that the amount to be transferred does not include the amounts transferred to the insured by the regional branch of the Fund in case of insufficient funds for the payment of temporary disability benefits to the insured.

In connection with the above, the regional offices of the Fund, both at the stage of making a decision on the financial provision of preventive measures, and at the time of their confirmation by the insured, including during the quarterly report, need to control the amount of not only accrued insurance premiums and the costs incurred by the insured for the provision according to the specified type of insurance in the current financial year, but also for past insured events for which payment is to be made.

Please note that in order to use the allocated funds and satisfy the applications of policyholders who applied for financial support for preventive measures, the regional offices of the Fund must promptly notify the Fund on this issue for their subsequent redistribution.

Since, in accordance with paragraph 12 of the Rules, the insured keeps records of the funds allocated for financial support of preventive measures on account of the payment of insurance premiums, and submits a report on their use to the territorial body of the Fund, the Fund considers it appropriate to bring to the attention of policyholders the recommended form of the report on the use of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases for the financial support of preventive measures to reduce occupational injuries and occupational diseases of workers (Appendix 1).

Information on the results of consideration by the regional departments of the Fund of applications of insurers and decisions taken on the allocation of funds for the financial support of preventive measures in the current year (Appendix 2, formed by the "Prevention" subsystem of the UIIS "Sotsstrakh") should be submitted to the Occupational Risk Insurance Department in in electronic format and on hard copy by the address: [email protected] by October 1st current year.

A summary report on the results of work on the financial support of preventive measures (Appendix 3), generated using the "Prevention" subsystem of the UIIS "Social Insurance", should be submitted by February 1, following the reporting year, in electronic form at [email protected] and on paper, containing summary reporting data on regional office Foundation.

At the same time, please note that documents for re-approval must be sent to the Fund no later than December 1 of the current year after the comments of the Fund have been eliminated.

In addition, when sending a request to the Fund on financial support for preventive measures to reduce occupational injuries and occupational diseases, the regional branch of the Fund must express its position on the question being asked.

S.I.ALESHCHENKO

Order of the Ministry of Labor and Social Protection of the Russian Federation of December 10, 2012 N 580n "On approval of the Rules for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium-and-spa treatment of workers employed in work with harmful and (or) dangerous production factors (with changes and additions)

Order of the Ministry of Labor and Social Protection of the Russian Federation of December 10, 2012 N 580n
"On Approval of the Rules for Financial Support of Preventive Measures to Reduce Occupational Injuries and Occupational Diseases of Workers and Sanatorium and Resort Treatment of Workers Employed at Work with Harmful and (or) Dangerous Production Factors"

With changes and additions from:

May 24, 2013, February 20, 2014, April 29, July 14, 2016, October 31, 2017, August 31, December 3, 2018

2. To put into effect the Rules for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium treatment of workers employed in work with harmful and (or) dangerous production factors, from January 1, 2013.

Registration N 26440

The rules for financial support of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium treatment of employees employed in work with harmful and (or) dangerous production factors have been approved.

Funds are allocated within the limits of the allocations provided for by the budget of the FSS of Russia for the current financial year. The costs are financed by the insurers at the expense of the amounts of insurance premiums to be transferred to the Fund this year. Amount - no more than 20% of contributions for the previous calendar year, minus the costs incurred by the insured in it for the payment of security for OSS.

The following activities are funded. These are certification of workplaces in terms of working conditions, training on labor protection for established categories of workers, normalization of dust and gas levels in the air, noise and vibration, radiation, sanatorium treatment, preventive nutrition, purchase of PPE, mandatory periodic medical examinations.

The insured submits an application for financing to the territorial body of the Fund at the place of its registration. The deadline is August 1 of the current calendar year. It is determined what documents are attached to it.

In relation to policyholders whose insurance premiums accrued for the previous year are up to 7 million rubles. inclusive, the decision is made within 10 days from the date of submission of the full package of documents. If the amount of insurance premiums is more than 7 million rubles, the decision on financial support for preventive measures is made after agreement with the FSS of the Russian Federation.

The insured shall report to the territorial body of the Fund on the use of funds allocated for the financial support of preventive measures. Expenses actually incurred by the insured, but not confirmed by documents on the intended use of funds, are not credited against the payment of insurance premiums.

Registration N 26440

This Order shall enter into force 10 days after the date of its official publication.

The rules approved by this order shall come into force on January 1, 2013.

This document has been modified by the following documents:

Order of the Ministry of Labor of Russia dated October 31, 2017 N 764n

Any enterprise must take measures to prevent diseases and injuries at work among employees. Every year, such events require significant investments from companies. Partially reducing the financial burden helps to apply to the social insurance fund (FSS) for compensation for such costs. The Fund allocates funds for the prevention of injuries and illnesses on a declarative basis. In addition to applying to social security, you need to make a financial plan for preventive measures to reduce industrial injuries and occupational diseases for the period in which funds are requested.

Prevention Funding Plan

When conducting various works and procurement for labor protection or additional protection for employees whose working conditions are recognized as having a negative impact on the human body, you can apply for partial co-financing of such measures from the regional division of the FSS.

The maximum amount that an employer can receive is 1/5 of the accident and occupational disease insurance premiums accrued payable for the previous year.

When calculating the possible amount of financing, compensation for insured events will be deducted from it.

This means that when paying from the FSS last year sick leave one or more employees of the company, due to an occupational disease or injury, the amount of compensation will be reduced by this amount.

Small companies (with up to 100 employees) can apply for compensation in the amount of 1/5 of the amount of insurance premiums for the last three years. Such compensation becomes possible provided that in the previous two calendar years the company did not conduct labor protection activities using the funds of the fund.

You can apply for funding for labor protection measures every year until the end of July.

Apply for in cash and a plan for financing preventive measures when visiting the fund in person or through the public service portal.

Drawing up a plan and its content

Before starting to draw up a plan, you need to contact the regional division of the social insurance fund and get a certificate from them with the estimated amount of funding. At the same time, the plan can also include activities that will be paid partly at the expense of the fund, and partly at the expense of the employing company.

Then proposals are made for the use of these funds. You can apply for funds from the fund at:

A complete list of activities can be found in the order of the Ministry of Labor No. 580n.

After the amount of co-financing from the FSS is known and the activities to be included in the plan are determined, you can begin to draw up this document. Preventive measures financial security plan form and exemplary sample its filling can be found on the official website of the social insurance fund.

This document is compiled on a quarterly basis. It contains the name of each event, as well as a document that is the rationale for its implementation. Copies of these documents must be included in the annexes to the application for the allocation of funds to ensure labor protection measures.

The basis for the events are:

LNA enterprises that regulate everything related to labor protection (collective agreements, trade union agreements, etc.).
Action plans for occupational health and injury prevention.
Recommendations based on the results of the OSMS.
Instructions based on the results of inspections by regulatory authorities.
Concluded contracts for sanatorium treatment or training in labor protection, etc.

For each activity included in the plan, indicate the quarter in which it will be implemented and the cost in terms of the means of financing used (fund / employer).

Supplement the plan with annexes for each event separately. For example, a list of sanatoriums and the number of vouchers planned for purchase in each of them, a list of means of prevention and protection in the context of each name and supplier.

The full set of applications must be clarified at the FSS unit where an application for co-financing of OSH measures will be submitted.

Reasons for denial of funding and a report on the use of funds from the fund

There are, as a rule, two grounds for refusing to allocate funds from the social insurance fund for labor protection measures. Firstly, funding may be denied due to incomplete, false information or errors in filling out documents. Therefore, it is best, before submitting an application to the FSS, to additionally consult with the fund's employees on filling in and the list of documents.

Secondly, the reason for refusal may be the exhaustion of the funds of the social insurance fund planned in the current period for these purposes. In this regard, it is better not to delay applying to the fund until last days acceptance of documents.

After the funding is allocated, it is necessary to report after each quarter on the use of the social insurance fund.

The recipient is fully responsible for the intended use of the money allocated by the fund.

Information on the preventive measures taken and paid for is included in the 4-FSS report in the corresponding period.

An example of filling out a financial security plan for preventive measures

financial support for preventive measures at Computerra LLC

№	precautionary measure	Rationale	Implementation period	Unit measurements	Quantity	Planned expenses, rub.
						Total	including in the quarter
						Total	I	II	III	IV
1	Vouchers to sanatoriums for workers with harmful working conditions (Appendix 1)	Collective agreement No. 25 dated 17.06.2007	II - III quarter.	PC.	82	820000		420000	400000
2	Acquisition of breathalyzers for pre-trip inspections of drivers	Rules for admission to work, approved. By order of the director No. 56 / o dated 04/17/2016 Agreement with JSC "Medkomplekt" No. 45 dated 04/25/2018	III quarter.	PC.	65	13000			13000
3	Providing special clothing, workers employed in work with harmful working conditions (Appendix 2)	Recommendations based on the results of the OMS at the workplace No. 58 dated 12/23/2017	IV quarter.	Set	17	340,000 (including 120,000 rubles from the FSS)				340,000 (including at the expense of the FSS 120,000)

Director of Computerra LLC Petrov Petrov A.S.

Chief Accountant of LLC "Computerra" Silinova Silinova K. V.

In order to receive co-financing from the FSS funds for the implementation of OSH activities, it is necessary to provide the fund's employees with a financial support plan for preventive measures. Each planned activity must be documented. The list of possible documents confirming the need for such measures can be clarified with the specialists of the social insurance fund.

In order to encourage policyholders to take measures to identify and reduce risks to the life and health of their employees in advance, the Social Insurance Fund agrees to finance such measures. For this, the relevant Rules have been developed and approved (Order of the Ministry of Labor dated December 10, 2012 No. 580n), and the budget of the fund annually includes amounts for these purposes.

02.02.2016

What expenses are financed by the fund

What expenses can be financed are indicated in paragraph 3 of the Rules:

for a special price;
to bring the impact of harmful and (or) dangerous factors to standard values;
for the training of labor protection of employees specified by the Rules;
for the purchase of protective equipment and overalls for employees of hazardous and hazardous industries;
for sanatorium-and-spa treatment and medical nutrition of workers employed in work with harmful and (or) dangerous production factors, organization of medical examinations of such workers;
for the purchase of breathalyzers (alcometers), tachographs, first aid kits.

In 2016, the fund subsidizes the expenses of 2016, last year's expenses cannot be reimbursed. But you can apply for financial assistance every year.

Financing procedure

Funding comes in two ways:

The insurance subject submits an application to the fund before August 1 (in 2016 - until July 29 inclusive, since the rules for postponing days off are not established) and, having received a positive response, reduces its obligations to pay accident contributions. Subsequently, he submits an additional report to the inspectors of the fund, where he shows how many contributions have been credited.
The policyholder first pays the costs at his own expense, and then, at his request, they are reimbursed by the fund. This is how the insurers of the Astrakhan, Novgorod, Tambov regions and other regions - participants of the pilot project - receive "real money".

How much does the fund reimburse

The FSS reimburses the insured's expenses within 20% of contributions, minus the cost of injury benefits.

But for small companies (with up to 100 employees) that did not apply to the fund with a similar request in 2014 and 2015, the calculation of the limit is different:

An additional condition for "kids" is that financing cannot exceed the amount of insurance premiums for the current year.

Example

Gruzovoz LLC transports goods and plans to equip new vehicles with tachographs. In addition, a decision was made to purchase additional breathalyzers and first-aid kits. total amount costs according to the estimate - 107 00 rubles.

LLC "Gruzovoz" refers to small businesses. The injury rate is 0.7%. For 2013-2015, contributions for injuries were paid 326,800 rubles, there were no cases of injuries and occupational diseases, the LLC decided to apply for financial support for the first time. monthly fund wages is 900,000 rubles. In 2016, the amount of assessed contributions will be approximately 75,600 rubles (900,000 rubles × 12 months × 0.7%).

The amount of financing that the company can request from the fund will be RUB 65,360 (RUB 326,800 × 20%). This will not cover all the expenses of the LLC, but it will help meet the amount of contributions due this year.

What documents need to be prepared

The exact set of documents will be prompted at the territorial office where the insured is registered. An example looks like this:

statement;
financial security plan;
list of measures to improve working conditions.

How quickly will the fund make a decision?

How long to wait for a response from the fund depends on the amount of insurance premiums for injuries accrued in 2015. If the amount:

up to 8 million rubles, the decision will come in 13 working days (10 days the territorial body of the FSS thinks and 3 more days draws up an order and sends it to the organization);
more than 8 million rubles, you will have to wait 21 working days (18 days inspectors territorial office coordinate the documents with the Fund and send the order to the company within 3 days).

The FSS may refuse an organization when:

the insured has a debt on contributions;
documents are missing or have errors;
the limit of funds allocated for subsidizing for 2016 has been exhausted.

How to reflect the financing of preventive measures in accounting and tax accounting

The company first received a "go-ahead" from the FSS, and then made expenses.

Dt 76 Ct 86 - permission of the fund received;

Dt 20 Kt 60 - expenses for preventive measures are taken into account;

Dt 69 Kt 76 - the expenses incurred are credited towards the payment of contributions for injuries;

Dt 86 Kt 98-2 - earmarked funds are reflected as deferred income;

Dt 98-2 Kt 91-1 - other income is recognized in the amount of expenses incurred according to the plan.

For income tax purposes, expenses credited towards injury contributions are not taken into account, and funding amounts authorized by the FSS are not included in income.

Catherine

"Purchase vouchers for spa treatment for employees working in harmful and dangerous conditions"? The Rules approved by the order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n indicate: workers employed in work with harmful and (or) dangerous production factors! It's not the same!!!

Ensuring Preventive Measures: Application Form

You can download the application form for financial provision of preventive measures through the system Consultant Plus .

You can view the application form below.

An application without documents is not valid.

In addition to the application for financial support for preventive measures, it is necessary to submit a certain package of documents:

plan for financial provision of preventive measures (Appendix to the Rules);
a copy of the list of measures to improve the conditions and labor protection of employees, developed based on the results of a special assessment and / or a copy / extract from the collective agreement (agreement on labor protection between the employer and the representative body of employees);
other documents listed in clause 4 of the Rules.

By the way, do not forget to certify with a seal (if any) copies of documents submitted to the FSS (clause 6 of the Rules).

Where to apply and documents

An application for the provision of preventive measures is submitted to the FSS branch at the place of registration of the employer (clause 4 of the Rules).

Deadline for filing an application for financial security for preventive measures

Submit an application and required package documents are needed before August 1 of the current year (clause 4 of the Rules), i.e. deadline submission is July 31st.

Please note that there is no rescheduling if July 31 falls on a public holiday. Accordingly, such an application and documents must be submitted on the last business day preceding July 31.

It is also important to note that postponing the application until the last day is fraught with the refusal of the FSS in financial support for preventive measures. After all, it may turn out that at the time of filing the application, the Fund’s funds allocated for the financial support of preventive measures have already been distributed (clauses “c” of clause 10 of the Rules).

Reasons for denial of financial security

One of the reasons for the refusal of the FSS to provide financial support for preventive measures was mentioned above (the Fund's funds have already been distributed). In addition, Social Insurance may refuse (clause 10 of the Rules):

if on the day of filing the application the employer has a arrears in contributions / penalties / fines, formed as a result of:
reporting period in the current financial year;
office / on-site inspection.
if the employer provided incomplete set documents;
if the submitted documents contain false information.

By the way, if the Fund refused you, having eliminated the reason for the refusal, you can apply again and Required documents. The main thing is to have time to do this within the allotted time, that is, no later than July 31 of the current year (clause 10 of the Rules). Of course, if you were denied due to lack of funds, there is no point in re-applying.