RESOLUTION OF SOCIAL INSURANCE FUND OF THE RUSSIAN FEDERATION

of April 7, 2008 No. 82

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

For the purpose of enhancement of control of charge, payment by insurers of insurance premiums for compulsory social insurance from labor accidents and occupational diseases and expenditure of these means 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 from labor accidents and occupational diseases 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 from labor accidents and occupational diseases according to Methodical instructions.

3. Declare invalid the resolution of Social Insurance Fund of the Russian Federation of 04.12.2003 N 134 "About approval of Methodical instructions about procedure for appointment, conducting documentary exit checks of insurers for compulsory social insurance from labor accidents and occupational diseases and taking measures to their results" (N 5331) and the resolution of Social Insurance Fund of the Russian Federation of 01.03.2004 N 18 "About modification and amendments in Methodical instructions about procedure for appointment, conducting documentary exit checks of insurers for compulsory social insurance from labor accidents and occupational diseases is registered in the Ministry of Justice of the Russian Federation 16.12.2003 and taking measures to their results" (N 5664) is registered in the Ministry of Justice of the Russian Federation 09.03.2004.

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

Appendix

to the Resolution of Social Insurance Fund of the Russian Federation of April 7, 2008 No. 82

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

General provisions

These Methodical instructions determine single requirements to appointment, carrying out by departments Social Insurance Fund of the Russian Federation and their branches * (1) documentary exit checks of insurers on compulsory social insurance from labor accidents and occupational diseases * (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 from labor accidents and occupational diseases of department (branches of departments) of Fund are guided by the Federal Law of 16.07.1999 N 165-FZ "About bases of compulsory social insurance" * (3), the Federal Law of 24.07.1998 N 125-FZ "About compulsory social insurance from labor accidents and occupational diseases" * (4) (further - the Federal Law of 24.07.1998 N 125-FZ), the Rules of charge, accounting and expenditure of funds for implementation of compulsory social insurance from labor accidents and occupational diseases approved by the order of the Government of the Russian Federation of 02.03.2000 N 184 * (5), the Federal Laws on the budget of Fund and insurance rates for the corresponding year, others legislative and regulatory legal acts about this type of compulsory social insurance, and also these Methodical instructions.

Procedure for purpose of documentary exit checks of insurers

1. Control of charge, payment by insurers of insurance premiums for compulsory social insurance from labor accidents and occupational diseases and expenditure of these means is made by department (branch of department) of Fund by means of conducting documentary exit checks of insurers * (6), reclamations at insurers of documents, receipts from them of explanations, verifications of data of accounting and the reporting.

2. Are performed according to quarter plans which affirm the head of department (branch of department) of Fund (to the managing director, the deputy manager of department of Fund, the branch director, the deputy director of branch * (7)).

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 (8).

Selection criteria of insurers for check:

availability of debt on payment of insurance premiums and other obligatory payments in Fund;

the heavy expenses made by the insurer on compulsory social insurance from labor accidents and occupational diseases in the checked period;

sharp change of the benefits amounts added for benefit of workers with stable number;

recommendations about results of cameral check;

irregularity of submission of the pay-sheet by the insurer on fund of social insurance of the Russian Federation * (9).

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 N 1).

Concerning one insurer it can be performed at the same time on compulsory social insurance and on compulsory social insurance from labor accidents and occupational diseases.

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 (deputy manager) of department (branch of department) of Fund in the territory of (indoors) insurer.

If the insurer has no opportunity to provide the room for conducting check, can be performed in the department location (branch of department) of Fund.

5. In day of the beginning of check checking shows 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.

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

The bases and procedure for prolongation of term of conducting check are established by the head of department (branch of department) of Fund.

Within check department (branch of department) Fonda has the right to check charge, payment of insurance premiums for compulsory social insurance from labor accidents and occupational diseases, and expenditure of these means, and also 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 no more than for 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 the relevant decision of the head (deputy manager) of department (branch of department) of Fund (appendices N 2, N 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) according to the procedure of control by department of Fund of activities of branch of department of the Fund performing (appendix N 4).

b) 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 for current period in which data in smaller (bigger) size, than in earlier provided pay-sheet (appendix N 4) are specified.

c) in connection with reorganization or liquidation of the organization (appendix N 5).

9. Preparation for conducting check is preceded by the preparatory stage of work (no more than 2 days) providing collection and the analysis in department (branch of department) of Fund of the following information on the checked insurer:

main type of economic activity, class of professional risk, insurance rate of the insurer (separate division) and its productions (divisions) which are independent classification units, the established discount (allowance) to insurance rate;

the reporting data on fund provided by the insurer for the checked period;

payments for benefit of workers on which insurance premiums, including payments for benefit of the working disabled people are assessed;

data on settlings with the insurer;

data on the delays (payments by installments) granted to the insurer;

numbers and dates of decisions of department (branch of department) of Fund on recognition of cases insurance in case of payment of temporary disability and additional vacations injured with labor accidents and occupational diseases; about financing of preventive measures on reducing industrial traumatism and occupational diseases; about financing of performing additional and profound medical examinations of the workers occupied at works with harmful and (or) dangerous production factors; about allocation of permits to sanatorium treatment by the victim; about financing of other actions at the expense of means of compulsory social insurance from labor accidents and occupational diseases.

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 N 6). Documents which were requested during check shall be submitted by the insurer within ten-day term in the form of the copies certified properly.

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 N 7) is passed.

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

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

12. By results of check of the organization (separate division) * (10) or physical person the inspection statement of the insurer on compulsory social insurance from labor accidents and occupational diseases with the N / with index * (11) (appendix N 9) is drawn up.

13. The statement shall be drawn up during check or no later than two months after creation of the reference about performed. The statement is drawn up in duplicate, one of which remains stored in department (branch of department) of Fund, another is given to the head of the checked organization (separate division) or physical person (their representatives).

14. The act shall have end-to-end numbering of pages, in it blots, erasures and other corrections except for of the corrections stipulated and certified by signatures of the persons (the head of the checking group) performing and signing the act are not allowed.

15. The act shall consist of three parts: introduction, descriptive and final.

16. The prolog of the act (general provisions) represents general information about performed, the insurer and shall contain:

number which is assigned to the act in case of its registration in department (branch of department) of Fund;

the name of the venue of check (the settlement in the territory of which it was carried out);

signature date of the act persons performing;

the full and abbreviated name of the checked organization (separate division) according to constituent documents or surname, name and middle name of physical person;

registration number and code of subordination of the insurer;

code of IFTS of Russia in which the organization (separate division) or physical person stays on the registry;

TIN/TRRC of the organization (separate division) or INN of physical person;

primary state registration number (PSRN);

main type of economic activity (code under RCEB/RCEAP);

the size of insurance rate according to class of professional risk (for each checked year);

the established discount (allowance) to insurance rate;

bank details (settlement (current account), bank name, BIC;

surnames, names, middle names of persons performing with indication of position and the name of department (branch of department) of Fund which they represent;

date and number of the decision of the head of department (branch of department) of Fund on conducting check;

specifying on the check purpose: check of correctness of charge, payment of insurance premiums for compulsory social insurance from labor accidents and occupational diseases and expenditure of these means;

the period for which it is performed;

start and end dates of check. Start date of check is day of presentation to the head of the checked organization (separate division) or to physical person (their representatives) of the decision of the head of department (branch of department) of Fund on conducting check, and end date - day of signing of the reference by persons performing;

surnames, names and middle names of officials of the checked organization (separate division) - the head, the chief accountant or persons fulfilling their duties in the checked period based on the order. If during the checked period there were changes in the list of the above-named persons, the list of these persons is provided along with specifying of the period during which these persons held the corresponding positions according to orders, orders, protocols of meetings of founders or other documents on appointment and their dismissal from post;

the established salary payment date;

data on availability of the commission (representative) for social insurance;

data on submission of the pay-sheet on fund for the checked period;

data on method of conducting check on scope degree it source documents (continuous, selective) with indication of on what questions are checked continuous, and what by the sample method;

the list of the checked documents;

the list unpresented the insurer of documents (in case of incomplete representation by the insurer of documents, necessary for check, at the request of the official of department (branch of department) of the Fund performing);

other data.

17. Descriptive part of the inspection statement shall contain the systematized statement of documentary confirmed facts elicited violations in charge, payment of insurance premiums for compulsory social insurance from labor accidents and occupational diseases and expenditure of these means or specifying on lack of those.

On each fact of violation reflected in the inspection statement shall be accurately stated:

the period (month, year) to which this violation belongs;

assessment of quantitative and amount-based discrepancy between the data reflected by the insurer in the pay-sheet on fund and the actual data revealed in case of verification of source accounting and other documents, and also entries in bookkeeping registers (The ledger and magazines orders);

nature of violation with references to specific regulations of legislative and other regulatory legal acts which are violated by the insurer;

references to source accounting documents (with indication of in case of need accounting entries on accounts and procedure for reflection of the corresponding transactions in bookkeeping registers) and other proofs confirming the violation fact.

The corresponding calculations shall be included in the act or in appendices to it. Uniform violations can be grouped in tables which depending on amount of information provided in them join in the text of the act or are given in appendices. In the presence of appendices in descriptive part of the act references to the enclosed materials with indication of are made to the fact that they are integral part of the act.

The act shall not contain subjective assumptions checking, not based on sufficient evidences.

18. Final part of the act (conclusion) shall contain the following data (in case of their establishment during check):

data on compliance of the established class of professional risk to main type of economic activity (for strakhovatelyayuridichesky person) or to the main type of economic activity specified in the Unified State Register of Private Entrepreneurs (for the insurer - physical person);

data on the shortage revealed as a result of check on insurance premiums (from them as a result of understating of taxable basis by the insurer for charge of insurance premiums in Fund);

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