ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of April 7, 2009 No. 267

About approval of the Regulations on return of the amounts of the individual fees of compulsory national social insurance which are excessively paid to the budget of the national social insurance

The government DECIDES:

Approve Regulations on return of the amounts of the individual fees of compulsory national social insurance which are excessively paid to the budget of the national social insurance it (is applied).

Approved by the Order of the Government of the Republic of Moldova of April 7, 2009 No. 267

Regulations on return of the amounts of the individual fees of compulsory national social insurance which are excessively paid to the budget of the national social insurance

I. Basic provisions

1. The regulations on return of the amounts of the individual fees of compulsory national social insurance which are excessively paid to the budget of the national social insurance (further - the Provision) are developed based on Art. 25 of the Law on the state system of social insurance No. 489-XIV of July 8, 1999 (The official monitor of the Republic of Moldova, 2000, No. 1-4, of the Art. 2) and establishes procedure and rules of return of the amount of the individual fees of compulsory national social insurance which are excessively paid to the budget of the national social insurance (further - excessively paid individual fees).

2. The concepts used in this Provision have the following values: individual personal account of social insurance - information which is saved up in information system of National cash desk of social insurance (further - NKSS) based on personal code of insured person;

return - transfer of cumulative surplus of the amount to personal account of insured person.

3. Regulations of this provision are obligatory for NKSS and insured persons.

II. The organization of accounting of records in personal accounts of insured persons

4. As a result of initial registration in the State register of individual accounting in the state system of social insurance (further - the State register) the personal code of social insurance (further - PKSS) which represents unique number of personal account of insured person is assigned for each insured person.

5. Administration of individual personal accounts of insured persons is assigned to NKSS and consists in introduction in them of records and changes.

6. Representation and filling of documents of individual accounting is performed according to the methodology of maintaining the State register and technology of document handling of individual accounting approved by the chairman of NKSS.

7. Records in personal accounts of insured persons are performed based on declarations of the insured persons which are monthly represented by the employer.

8. Information on the listed fees is entered in personal accounts of insured persons based on banking data or bank payment documents (the receipt on payment).

9. The amounts of fees of compulsory national social insurance and their calculation base (the salary fund and other payments) reflected in declarations on inundated accounting of insured persons are brought in personal accounts of insured persons in lei and bonds.

10. Account of records in personal accounts of insured persons is kept electronically. Information processing is performed in the automatic mode.

11. To persons insured in the state system of social insurance, NKSS issues the statement from personal account containing personal data, on paper and electronically by access to the current account through the Information system "ACCES CPAS".

III. Return of the amount of excessively paid individual fees

12. Since January 1, 2009 the amount of the withheld individual fees which are excessively paid after this date to the budget of the national social insurance returns to insured person.

13. The amount of excessively paid individual fees determined since February 1 every year returns to insured person based on the standard statement (appendix No. 1) given to the NKSS territorial subdivision at the place of residence.

14. The standard application can be submitted by insured person within three years from the date of identification of overpayment.

15. The copy of the identity document of insured person is without fail enclosed to the standard application.

16. The standard application submitted by insured person is registered in the Register of accounting of statements for return of the amount of the individual fees of compulsory national social insurance which are excessively paid to the budget of the national social insurance (appendix No. 2), with mark about reception of an application.

17. Within five days from the date of registration of the standard statement the NKSS territorial subdivision performs check of personal account of insured person and sends document package to NKSS, confirming the overpayment amount. The document package without fail shall contain:

a) the standard application submitted by insured person;

b) the document confirming the amount of overpayment of individual fees (the statement from personal account of insured person);

c) copy of the identity document of insured person.

18. Till 25 days of NKSS performs the comprehensive analysis of the provided document package for the purpose of return of the amount of excessively paid individual fees.

19. In case of recognition of justification of the address of insured person the order on return of the amount of the individual fees of compulsory national social insurance which are excessively paid to the budget of the national social insurance is constituted. The amount of overpayment returns to insured person by transfer to its bank account.

20. For the purpose of receipt of the amount of excessively paid individual fees insured person should open the bank account (if it is not open).

21. About results of consideration of the application to insured person it is reported in writing at the scheduled time.

22. The order on return of the amounts of excessively paid individual fees is constituted in 4 copies and is registered in the Register of accounting of orders NKSS on return of the amounts of the individual fees of compulsory national social insurance which are excessively paid to the budget of the national social insurance (appendix No. 3). Copies of the order are distributed as follows:

2 copies - to head department of finance and social insurance;

1 copy - to head department of individual accounting of fees;

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