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Ministry of Justice

Russian Federation

On December 29, 2009 No. 15876

ORDER OF THE MINISTRY OF HEALTH AND SOCIAL DEVELOPMENT OF THE RUSSIAN FEDERATION

of November 18, 2009 No. 908n

About approval of the Accounting treatment for insurance premiums for compulsory social insurance on case of temporary disability and in connection with motherhood, penalty fee and penalties, expenses on payment of insurance coverage and calculations for funds of compulsory social insurance for case of temporary disability and in connection with motherhood

(as amended on 21-12-2016)

According to part 1 of article 4.8 of the Federal Law of December 29, 2006 No. 255-FZ "About compulsory social insurance on case of temporary disability and in connection with motherhood" (The Russian Federation Code, 2007, No. 1, Art. 18; 2009, 30, of the Art. 3739) I order to No.:

1. Approve the Accounting treatment for insurance premiums for compulsory social insurance on case of temporary disability and in connection with motherhood, penalty fee and penalties, expenses on payment of insurance coverage and calculations for funds of compulsory social insurance for case of temporary disability and in connection with motherhood according to appendix.

2. This order becomes effective in accordance with the established procedure.

Minister

T. Golikova

Appendix

to the Order of the Ministry of Health and Social Development of the Russian Federation of November 18, 2009 No. 908n

Accounting treatment for insurance premiums for compulsory social insurance on case of temporary disability and in connection with motherhood, penalty fee and penalties, expenses on payment of insurance coverage and calculations for funds of compulsory social insurance for case of temporary disability and in connection with motherhood

1. This Procedure determines rules of accounting by the insurers specified regarding 1 article 2.1 of the Federal Law of December 29, 2006 to No. 255-FZ "About compulsory social insurance case of temporary disability and in connection with motherhood" (further respectively - the Law No. 255-FZ, insurers), the amounts assessed and the paid (listed) insurance premiums for compulsory social insurance for case of temporary disability and in connection with motherhood (further - insurance premiums), penalty fee and penalties, the amounts of the made expenses on payment of insurance coverage, calculations for funds of compulsory social insurance for case of temporary disability and in connection with motherhood with territorial authorities of Social Insurance Fund of the Russian Federation (daleefond) by place of registration of insurers.

2. Insurers shall record:

a) the amounts of the assessed insurance premiums, penalty fee and penalties;

b) the amounts of the paid (listed) insurance premiums, penalty fee and penalties;

c) the amounts of the made expenses on payment of insurance coverage;

d) calculations for funds of compulsory social insurance for case of temporary disability and in connection with motherhood with territorial authority of Fund for place of registration of the insurer (the amounts received from territorial authority of Fund).

3. Insurers record the amounts specified in Item 2 presents of the Procedure, in accordance with the legislation of the Russian Federation about financial accounting.

Account is kept on the corresponding balance sheet accounts provided by charts of accounts of financial accounting.

4. During the settlement (reporting) period following the results of each calendar month insurers record the amounts of the estimated and paid insurance premiums proceeding from base for calculation of insurance premiums since the beginning of settlement period before the termination of the corresponding calendar month and rates of insurance premiums less the amounts of the insurance premiums estimated since the beginning of settlement period on prior calendar month inclusive.

5. Insurers perform the expense accounting, the assessed insurance contributions for payment of insurance coverage made on account of, in type:

a) temporary disability benefits;

b) maternity allowances;

c) lump-sum allowance to the women who were registered in medical institutions in early terms of pregnancy;

d) lump-sum allowance in case of the child's birth;

e) monthly allowance on child care;

e) social benefit for burial or cost recoveries of the guaranteed list of services in burial to specialized service concerning funeral case.

6. On account of the assessed insurance premiums insurers also record the following expenses performed in accordance with the legislation of the Russian Federation at the expense of the interbudget transfers from the federal budget provided to the budget of Fund:

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