THE RESOLUTION OF BOARD OF SOCIAL INSURANCE FUND ON TEMPORARY LOSS OF WORKING CAPACITY OF UKRAINE

of January 18, 2011 No. 4

About approval of the Procedure for forming and submission by insurers of the reporting under means of obligatory national social insurance in connection with the temporary disability and expenses caused by burial

According to the article of the Law of Ukraine "About obligatory national social insurance in connection with the temporary disability and expenses caused by burial" board of Social Insurance Fund on temporary disability DECIDES:

1. Approve the Procedure for forming and submission by insurers of the reporting under means of obligatory national social insurance in connection with the temporary disability and expenses caused by burial (further - the Procedure) which is applied.

2. Recognize invalid resolutions of board of Social Insurance Fund on temporary disability of 04.03.2004 of N 21, "About Form of the Reporting under Fund and the Procedure for Its Representation and Accounting", of 18.05.2006 N 48 "About approval of Methodical recommendations about filling of the report on the F4-Social Insurance Fund form on Chamber of Commerce and Industry and appendices to it in the F14 form" and of 25.12.2003 N 123 "About approval of the Procedure for error correction of the last accounting periods in the reporting of insurers".

3. To management of finance, accounting and reporting (Tarovik S. V.) and to legal management (Makidon M. M). To submit to executive directorate of Social Insurance Fund on temporary disability this resolution on state registration to the Ministry of Justice of Ukraine.

4. This resolution becomes effective from the date of its official publication.

 

Approved by the Resolution of board of Social Insurance Fund on temporary disability of January 18, 2011, No. 4

Procedure for forming and submission by insurers of the reporting under means of obligatory national social insurance in connection with the temporary disability and expenses caused by burial

I. General provisions

This Procedure according to the Law of Ukraine "About obligatory national social insurance in connection with the temporary disability and expenses caused by burial" (further - the Law) establishes procedure for forming, terms of submission by insurers of reports on means of obligatory national social insurance in connection with the temporary disability and expenses caused by burial in district, interdistrict, city executive directorates of departments of Social Insurance Fund on temporary disability (further - bodies of Fund) and their form.

II. Determination of terms

2.1. In this Procedure terms are used in such value:

the responsible person of body of Fund is the employee of body of Fund which according to the job responsibilities accepts, performs filling check (lack of corrections, availability of signatures, seals and observance of general requirements concerning report generation), input and processing of the report and is responsible for reliability of introduction of data;

the responsible person of the insurer - the worker to whom obligations concerning implementation of complex of the works connected with forming and submission of the report or person authorized by the insurer concerning submission of the report to bodies of Fund are assigned;

State register - State register of obligatory national social insurance;

GRFL - The state register of physical persons - taxpayers;

EGRPOU - Unified state register of the companies and organizations of Ukraine;

insured person - hired employee, and in the cases provided by the Law, also other persons (citizens of Ukraine, foreigners, stateless persons and members of their families who live in Ukraine if another is not provided by the international treaty of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine) for benefit of which obligatory national social insurance in connection with the temporary disability and expenses caused by burial is performed;

the report electronically (the electronic report) - the report which is created by the insurer electronically according to the current legislation;

the report on the F4-Social Insurance Fund form on Chamber of Commerce and Industry - the report of insurer on means of obligatory national social insurance in connection with the temporary disability and expenses caused by burial in the form determined by Fund;

the report on the F14-Social Insurance Fund form on Chamber of Commerce and Industry - the report of insurer on permits to sanatorium treatment and permits in children's institutions of improvement in the form determined by Fund.

2.2. Other terms are used in the values given in the Law and the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance".

III. General rules of forming and submission of the reporting under means of obligatory national social insurance in connection with the temporary disability and expenses caused by burial

3.1. Reports on the F4-Social Insurance Fund forms on Chamber of Commerce and Industry and F14-Social Insurance Fund on Chamber of Commerce and Industry move to bodies of Fund in full the insurer or the responsible person of the insurer in the place of its capture on accounting in body of Fund or for the place of accounting specified in the State register (for registered after 01:01. 2011) (further - the place of accounting).

3.2. Reports move at the choice of the insurer one of methods:

electronically;

on papers;

are sent by mail with the assurance of receipt and with the inventory of investment.

In case of posylaniye of reports by mail the insurer shall perform such departure to body of Fund not later than in ten days prior to the termination of term of the submission of reports determined by this Procedure.

The insurer within five working days from day of receipt of the message on loss or spoil of the mailing shall send by mail or provide personally (at its choice) to body of Fund the second copy of the report.

3.3. Reports on papers are certified by signatures of the head, chief accountant (in the presence of such position at the insurer) and sealed (in the presence).

3.4. Paper reports move in printed form or are filled in in Ukrainian with printing letters without blots and corrections by ball pen with blue or black ink. In case of not filling of this or that line in reports due to the lack of transaction this line procherkivatsya.

3.5. Reports are created in duplicate. One copy of the report with mark of body of Fund on its acceptance remains at the insurer, the second - in body of Fund.

3.6. The electronic report form shall answer reports on papers.

3.7. Reports of insurer shall move in full. In case of non-compliance with rules of forming and submission of the reports approved by this Procedure, reports are not accepted.

3.8. In case of liquidation of the insurer reports in body of Fund can move the legal successor if successorship is supported by the constituent documents.

3.9. If the last day of term of submission of reports falls on output, festive or other non-working day, then the first is considered after it the working day this afternoon of term.

IV. Forms and terms of submission of reports

4.1. Insurers shall create and submit to bodies of Fund the reporting concerning means of obligatory national social insurance in connection with the temporary disability and expenses caused by burial not later than the 20th of the month following the accounting period.

The base accounting period for them is quarter.

Reports move in the F4-Social Insurance Fund forms on Chamber of Commerce and Industry and F14-Social Insurance Fund on Chamber of Commerce and Industry according to appendices 1 and 2 to this Procedure.

4.2. The responsible person of body of Fund who accepts the report from the insurer specifies acceptance date of the report and surely certifies it own signature with indication of surname and initials.

4.3. The report on the F4-Social Insurance Fund form on Chamber of Commerce and Industry does not move in case:

absence at the insurer of the obligation to Fund for sub-account 652 for the beginning of each reporting quarter and turnovers on the sub-account in reporting quarter;

availability of the obligation of Fund to the insurer for the beginning of year and lack of turnovers on sub-account 652 in reporting quarter.

The report on the F14-Social Insurance Fund form on Chamber of Commerce and Industry does not move if in reporting quarter the insurer did not receive from Fund and did not issue to hired employees of the permits to sanatorium treatment acquired by fund.

4.4. If the insurer in the accounting period changes the location or the place of residence (for physical persons) (outside territorial servicing of body of Fund in which it was on accounting), reports for this accounting period move to body of Fund for the new place of capture on accounting.

4.5. In case of not giving for this accounting period by the insurer of the report on the F4-Social Insurance Fund form on Chamber of Commerce and Industry in summary the report the report of this insurer for the previous accounting period (joins in case of the report for I kvartalostatka of means of this insurer for the beginning of accounting year).

For untimely representation or not submission of the established reporting under fund, submission of the doubtful reporting concerning use of insurance funds for officials of the companies, organizations, organizations, physical persons who use wage labor the penalty in the amount of and procedure, provided by the current legislation is imposed.

V. Report generation in the F4-Social Insurance Fund form on Chamber of Commerce and Industry

5.1. The report on the F4-Social Insurance Fund form on Chamber of Commerce and Industry according to appendix 1 to this Procedure is constituted by the accruing result since the beginning of year.

5.2. The report consists of body and two tables.

5.3. In body of the report are specified: the period for which the report is constituted, the name of the insurer (surname and initials of physical person insurer), the registration room of the insurer in body of Fund or its number in the State register (for registered after 01:01. 2011), the EGRPOU code - for legal entities, registration number of accounting card of the taxpayer or series and passport number (for physical persons which because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and reported about it to relevant organ of the State Tax Service and have mark in the passport), bank details (IFI, number of the current account of the insurer, the bank name), the location and phone.

5.4. In the report data on all indicators provided by the report for reporting quarter and the accruing result since the beginning of accounting year are put down.

5.5. The table I "Calculations for means of obligatory national social insurance" is filled in in hryvnias with kopeks.

In line 1 "Obligations of the insurer for the beginning of year" the amount of the obligation of the insurer to Fund which answers the amount of the obligation of the insurer by the end of the reporting period displayed in the report for last year is displayed. Within the current year data in line 1 are left without changes.

The line 2 "Obligations of the insurer according to delivery-acceptance certificates" is filled if the insurer changed the location (physical person - the place of residence) and has the obligation in the previous place of accounting.

In line 3 "Error correction of last years" the amounts independently additionally accrued or reduced by the insurer are displayed (for the period till 01:01. 2011) insurance premiums and the amount of excessively added help.

In line 4 "Is subject to transfer by results of checks" the amounts of the additionally accrued insurance premiums for the period of activities of the insurer are displayed till 01:01. 2011, penalty fee and penalties added by specialists of body of Fund for results of check of the insurer, except for administrative punishments, applied to the insurer according to the current legislation, and also the amount of illegally spent insurance means.

In line 5 "It is received from partial payment for permits" the amount which was received as partial payment of cost of permits in the accounting period (since the beginning of year) in cash desk of the insurer on principle place of employment of insured person is specified.

In line 6 "It is received from Fund since the beginning of year, including:" the total amount of the means received from Fund since the beginning of year is displayed.

In line 7 "for debt repayment behind Fund the condition on 01.01.2011" displays the amount of the means received from Fund for debt repayment behind Fund which took place on 01.01.2011.

In line 8 "It is written off according to the legislation" the obligations of the insurer to Fund which are written off by bodies of Fund according to the current legislation and the amounts of fees, penalties, penalty fee and illegally spent insurance means according to the decisions of bodies of Fund cancelled in accordance with the established procedure are displayed.

In line 9 "VSEGO (p. 1 +... + p. 7 - p. 8)" is displayed the amount of these lines 1 - 7 minus data of line 8.

In line 10 "Obligations of Fund by the end of the reporting period (p. 12 + p. 13 + p. 21 - p. 6), including:" data on the total amount of obligations on insurance means which is not transferred by Fund by the end of the reporting period are provided.

Data on part of debt outstanding by the end of the reporting period which arose till 01.01.2011 are provided in line 11 "outstanding part of debt which took place condition on 01.01.2011".

In line 12 "Obligations of Fund for the beginning of year" the amount of the obligation of Fund to the insurer which answers the amount of the obligation of Fund by the end of the reporting period displayed in the report for last year is displayed. Within the current year data in line 12 are left without changes.

The line 13 "Obligations of Fund according to acts of acceptance transfer" is filled if the insurer changed the location (physical person - the place of residence) and there are uncompensated obligations behind Fund.

In line 14 "It is listed since the beginning of year, including:" the total amount of the insurance means transfered to account body of Fund since the beginning of year with the disaggregation given in lines 15-20 of the report is displayed.

The amount of these lines 15-20 can not answer the total amount of the transferred funds (p. 14 of the table I) for the amount of the unused insurance means returned by the insurer.

In line 15 "debt of last years and the additionally accrued fees" the amounts of the listed insurance premiums which are additionally accrued by the insurer independently are displayed (for the period till 01:01. 2011) and by results of checks, and also outstanding amount which took place for the beginning of year.

In line 16 "the amounts of errors of last years" the transferred amounts of mistakes which are independently revealed by the insurer as overpayment to the aid in last years (after 01:01 are displayed. 2011).

In the line 17 "penalty fee" are displayed the amount of the transferred penalty fee added by specialists of body of Fund for results of check and added by the insurer independently for the period till 01.01.2011.

In the line 18 "penalties" the amounts of the listed penalties added by specialists of body of Fund for results of check of the insurer are displayed.

In line 19 of "illegally spent means" the transferred amount of the means which are illegally spent by the insurer revealed by specialists of body of Fund for results of check is displayed.

In line 20 "partial payment for permits" the transferred amount of partial payment for permits is displayed.

In line 21 "Costs since the beginning of year" the total amount of the expenses added by the insurer in the accounting period by fund on material security and partial financing of improvement of children in children's institutions of improvement is displayed.

Disaggregation of data of line 21 of the table I on expense types is provided in the table II "Disaggregation of expenses by insurance fund".

The indicator of line 21 of the table I shall equal to indicator of line 8 of the table II of the report.

In line 22 "VSEGO (p. 12 + p. 13 + p. 14 + 21)" is displayed by p. the total amount of these lines 12, of 13, 14 and 21 reports.

In line 23 "Obligations of the insurer by the end of the reporting period (p. 1 +... + p. 5 - p. 8 - p. 14), including:" data on the total amount of obligations on insurance means which is not transferred by the insurer by the end of the reporting period are provided.

Data on part of debt outstanding by the end of the reporting period which arose till 01.01.2011 are provided in line 24 "outstanding part of debt which took place condition on 01.01.2011".";

5.6. In the table II "Disaggregation of expenses at the expense of insurance means" expense information, carried out by the insurer on material security by their types is given.

Information in this table is filled in in hryvnias with kopeks.

Line 1 "On temporary disability (except for the help with care of the sick child or the sick family member)"

Data on quantity of the working days lost by workers as a result of temporary disability (column 3), except for the days of temporary disability paid by enterprise assets, organization, the organization or physical litsastrakhovatel, and the amount of the added help by fund (that is added, since sixth calendar day of disability) in the accounting period are entered (column 4).

Line 2 "On temporary disability on care of the sick child or the sick family member"

Data on quantity of the working days lost by workers as a result of need of care of the sick child or the sick family member are put down (column 3), and the amount of the added help by fund (column 4). It is necessary to consider that the help with temporary disability with care of the sick child or the sick family member is paid for the account of fund from the first day of disability.

Line 3 "On pregnancy and childbirth"

The number of calendar vacation days this relatively on pregnancy and childbirth according to disability leaf are put down (column 3) and the amount of the added help with pregnancy and childbirth which is provided by fund (column 4).

In columns 5 and 6 of the table "Including Privileges on the Help Injured with the Chernobyl Catastrophic Crash" the number of days for which help is paid on favorable terms according to Articles 35, of 37, to part one of article 38 of the Law, Item 16 parts one of Article 20 and Item 2 parts one of article 30 of the Law of Ukraine "About the status and social protection of the citizens injured with the Chernobyl catastrophic crash" (further - the Law N 796), and the amounts of these expenses is specified.

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