Order of the Ministry of Labor and social protection RF dated December 10, 2012 N 580n "On approval of the Rules financial support preventive measures to reduce occupational injuries and occupational diseases workers and sanatorium-and-spa treatment of workers employed in work with harmful and (or) dangerous production factors" (with amendments 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 supported by documents about intended use funds are not credited towards the payment of insurance premiums.
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 "
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
Financial support for preventive measures of the FSS: we provide postings, rules, a sample application.
The insured can save on injury contributions in 2016 by providing financial support for the preventive measures of the FSS. The law allows to reduce the contributions for injuries payable for the current year for certain types of employers' expenses. For example, for a special assessment of labor, for the treatment of employees, etc. A list of these measures is in paragraphs 2-4 of the Rules approved by order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n. And we have given the most common measures in our article.
So, in order to save money and pay less injury contributions, you need to make a simple calculation and determine how much money can be written off in contributions. And then until August 1st current year you need to submit an application and a package of documents to the FSS department so that the FSS gives the go-ahead for savings. Documents must be submitted no later than August 1, but you can at least at the beginning of the year.
In the article we will tell you in detail about all the stages of your actions, so that you can prepare documents without any problems and get your benefit on contributions. From the article you will learn the rules of the financial FSS for ensuring preventive measures in 2016.
Preventive measures to reduce occupational injuries
The rules for financing preventive measures to reduce injuries and occupational diseases were approved by order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n.
At the expense of premiums for insurance against accidents and occupational diseases, the insured has the right to:
- conduct a special assessment of working conditions
- carry out work to reduce the level of exposure to harmful and (or) hazardous production factors in the workplace
- conduct training on labor protection for certain categories employees
- to purchase protective equipment (for example, overalls) for employees working in harmful and dangerous conditions, in special temperature conditions or engaged in work related to pollution
- purchase vouchers for sanatorium treatment for employees working in harmful and dangerous conditions
- conduct mandatory periodic medical examinations (examinations) of employees working in harmful and dangerous conditions
- provide therapeutic and preventive nutrition to employees for whom such nutrition is provided for by the list approved by order of the Ministry of Health and Social Development of Russia dated February 16, 2009 No. 46n
- purchase breathalyzers or breathalyzers for mandatory pre-shift (pre-trip) medical examinations of employees
- purchase devices for monitoring the mode of work and rest of drivers (tachographs). Organizations that carry out passenger and freight transportation have this right.
- purchase first aid kits
For a complete list of activities, see paragraphs 2-4 of the Rules approved by order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n.
Formula for Calculating the Injury Contribution Deduction
Decrease insurance premiums to finance preventive measures to reduce injuries is possible within 20%.
To do this, use the formula:
Counting according to the formula, first do the subtraction, then calculate the percentages.
Organizations with up to 100 employees that have not funded injury prevention in the previous two years are eligible to use a more beneficial formula:
note: companies with up to 100 employees can write off contributions for the current year down to zero. But you can't go negative. In other words, if the amount calculated according to the second formula turns out to be, for example, 10,000 rubles, and the contributions for injuries in the current year are 12,000 rubles, then you can write off 10,000 rubles, and pay another 2,000 contributions to the FSS.
The rest of the companies can request the difference between the amount calculated according to the first formula and the actually accrued contributions from the FSS. For reimbursement of expenses incurred, contact the branch of the FSS of Russia at the place of registration. This follows from paragraph 3 of clause 10 of the Rules, approved by Decree of the Government of the Russian Federation of March 2, 2000 No. 184.
Documents for permission to spend injury insurance premiums
In order to use insurance premiums to fund preventive measures, an organization must obtain permission. To do this, before August 1 of the current year, the following documents must be submitted to the territorial division of the FSS of Russia:
- an application, the form of which is given in Appendix 3 to the order of the Ministry of Labor of Russia dated September 2, 2014 No. 598n. Download an application for the offset of expenses for a special assessment of working conditions
- financial plan for preventive measures to reduce injuries and occupational diseases (taking into account collective agreement, an action plan to improve working conditions in the organization, developed based on the results of a special assessment of working conditions).
- a copy of the list of measures to improve working conditions and labor protection in the organization, developed based on the results of a special assessment of working conditions.
In addition to these documents, the documents specified in paragraph 4 of the Rules are required, approved by order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n. These documents depend on the measures you are spending money on.
The most common case on which money is spent is a special assessment.
In this case, the following documents must be attached:
- copy of local normative act on the establishment of a commission to conduct a special assessment of working conditions
- a copy of a civil law contract with an organization conducting a special assessment of working conditions, indicating the number of jobs in respect of which a special assessment of working conditions is carried out, and the cost of conducting a special assessment of working conditions at the specified number of jobs
You will have all this with a special assessment, so collecting documents is not a problem.
How to get FSS consent to use injury contributions
The FSS must make a decision on financing (denial of financing) in a short time.
If the amount of savings declared by you does not exceed 8 million rubles, the territorial FSS makes such a decision independently within 10 working days from the date of submission of all documents.
If the amount of insurance premiums is more than 8 million rubles, the FSS thinks 18 working days from the date of submission of documents.
Waiver of Injury Contributions
The FSS of Russia may refuse to finance preventive measures to reduce injuries for the following reasons:
- the insured has a arrears in the payment of insurance premiums (penalties and fines)
- documents contain false information
- incomplete set of documents
- FSS budgeted funds for financing preventive measures to reduce injuries for the current year are fully allocated
How to reduce injury premiums
Once you have received a positive decision from the FSS, you can start saving on contributions. To do this, quarterly, along with Form-4 of the FSS, submit a report on the use of insurance premiums to the territorial branch of the fund.
This form must be drawn up, like the 4-FSS form, on an accrual basis.
Attach documents confirming the expenditure of funds for the stated needs (for example, for certification) to the report.
Example. Algorithm for accounting for expenses for the special assessment of jobs at the expense of accrued contributions for injuries
Argo LLC entered into an agreement in April 2016 to conduct a special assessment of working conditions for two jobs created in 2016. The price of the contract is 4500 rubles.
On May 13, the company submitted an application for certification financing and documents to the department of the FSS of the Russian Federation. The invoice for the provision of certification services was paid on May 15, and by May 20 the certification was completed, which is confirmed by the certificate of services rendered.
On May 24, LLC Argo received a written permission from the FSS department of the Russian Federation to finance certification through contributions for injuries.
In 2016, Argo LLC paid 110,000 rubles to the budget of the FSS of the Russian Federation. contributions for injuries, while insurance payments to employees for this period were not accrued. The accountant of Argo LLC calculated that in 2016 the company could reimburse up to 22,000 rubles from the fund. certification costs (110,000 rubles × 20%). This amount significantly exceeds the costs of certification conducted in May, so the amount of 4500 rubles. was fully accounted for.
The amount of accrued contributions for injuries for the II quarter of 2016 amounted to 24,000 rubles. (for 8000 rubles for April, May and June). Expenses for certification (4500 rubles) were deducted when paying fees for May. Therefore, the payment of contributions for May amounted to 3,500 rubles. (8000 rubles - 4500 rubles) instead of 8000 rubles.
Amount 4500 rub. was shown on line 11 of table 7 and line 9 of table 8 of Form-4 of the FSS for the II quarter of 2016. As a result, contributions for the II quarter of 2016 in the amount of 19,500 rubles were paid to the FSS budget. (24,000 rubles - 4,500 rubles).
Together with Form-4 of the FSS, Argo LLC presented a report on certification financing, payments for certification costs and an act of work performed.
How to reimburse expenses to policyholders who participate in the pilot project of the FSS of Russia
The Karachay-Cherkess Republic and the Nizhny Novgorod region, Astrakhan, Kurgan, Novgorod, Novosibirsk, Tambov regions and the Khabarovsk Territory are participating in the implementation of the pilot project. Since January 1, 2016 - Republic of Crimea, Sevastopol. And from July 1, 2016 - the Republic of Tatarstan, Belgorod, Rostov and Samara regions.
Under the pilot project, the insured must finance injury prevention activities entirely from own funds. And then the expenses incurred by them are reimbursed at the expense of the FSS of Russia within the amounts that are calculated according to the formulas given in our article. The purpose of spending funds is common to all companies - both those involved in the pilot project and all others.
In order to reimburse the costs, the insured from the pilot project must apply to the territorial office of the FSS of Russia with an application.
The application form has been approved.
Please attach proof of expenses to the application. See the list of documents in paragraphs 2-4 of the Rules approved by order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n.
Submit these documents to the FSS department no later than December 15 of the current year. Within five working days from the date of receipt of the application and documents, the FSS will make a decision on reimbursement of expenses and transfer funds to the settlement (personal) account of the organization.
Financial support for preventive measures FSS postings
Financial support for preventive measures FSS wiring:
Debit 76 Credit 86— permission has been obtained to finance preventive measures through accident and occupational disease insurance premiums.
After reducing the debt on contributions, make the posting:
Debit 69 sub-account "Settlements with the FSS on contributions for insurance against accidents and occupational diseases" Credit 76— the debt to the FSS of Russia for insurance premiums was reduced by the amount of expenses incurred.
Many employers are taking various measures to improve the working conditions of their employees, including due to legal requirements.
Amounts spent on preventive measures can be credited towards the payment of “injury” contributions. That is, the amount of the corresponding contributions to the FSS is reduced by the amount of expenses, and as a result, the employer pays a smaller amount to the fund this year, or pays nothing at all (). This is the provision of preventive measures by the FSS (clause 1, article 1 of the Law of July 24, 1998 No. 125-FZ).
Which measures are offset by reduced contributions
At the expense of contributions, the insured can reimburse expenses, for example, for such events as (clause 3 of the Rules, approved by Order of the Ministry of Labor of December 10, 2012 No. 580n):
- conducting a special assessment of working conditions;
- acquisition special clothing, shoes, other means personal protection for workers employed in work with harmful and / or dangerous working conditions, as well as in work performed in special temperature conditions;
- conducting mandatory periodic medical examinations of employees employed in work with harmful and / or hazardous production factors;
- purchase of first aid kits for first aid medical care, and etc.
Amount limits
The amount of reimbursement for preventive measures cannot be more than 20% of the amount of "injury" contributions accrued by the insured for the previous calendar year, minus the security paid for this species insurance in the previous calendar year(for example, temporary disability benefits due to an accident at work).
And if the insured with up to 100 employees during the 2 years preceding the current year did not have expenses for preventive measures, then a different indemnity limit is set for him: firstly, no more than 20% of the amounts of contributions accrued for 3 years, preceding the current year, minus the paid provisions for this type of insurance for the same period, and secondly, not more than the amount of contributions to be transferred to the FSS in the current year (clause 2 of the Rules, approved by Order of the Ministry of Labor of December 10, 2012 No. 580n ). Both conditions must be met.
The procedure for "receiving" financial security
In order to compensate for the costs of preventive measures, the insured must submit an application for financial support for preventive measures to his FSS branch by August 1 of the current year. It can be sent both on paper and in in electronic format(clause 4 of the Rules, approved by Order of the Ministry of Labor of December 10, 2012 No. 580n). The application is submitted by prescribed form(Appendix N3 to the Administrative Regulations, approved by Order of the Ministry of Labor of 02.09.2014 No. 598n).
The application must be accompanied by (clause 18 of the Administrative Regulations, approved by Order of the Ministry of Labor of September 2, 2014 No. 598n):
- plan for financial support of measures, drawn up in a certain form (Appendix to the Rules, approved by Order of the Ministry of Labor of December 10, 2012 No. 580n). This document indicates not only the list of events, but also the estimated costs of their implementation;
- a copy of the list of measures to improve working conditions and labor protection;
- documents or their certified copies (clause 6 of the Rules, approved by Order of the Ministry of Labor of December 10, 2012 No. 580n), substantiating the need for financial support for these activities.
The decision to provide financial security or to refuse it is made by the FSS department within 10 working days from the date of receipt of the full set of documents, if in the previous year the amount of the accrued contributions of the insured "for injuries" amounted to no more than 8 million rubles. If the amount of contributions turned out to be more, then the period increases to a maximum of 18 working days, since such decisions must be agreed with the FSS (clause 8 of the Rules, approved by Order of the Ministry of Labor of December 10, 2012 No. 580n).
Incidentally, representatives regional offices The FSS is highly recommended not to delay filing an application and other documents. Since the security is provided to policyholders within the framework of budget allocations (clause 2 of the Rules, approved by Order of the Ministry of Labor dated December 10, 2012 No. 580n). And if the amounts provided for this are distributed among those employers who submitted their documents simply before you, then no financial security (in the form of a reduction in contributions) will be agreed with you.
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), that is, the deadline for submission is July 31.
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 support
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 fiscal year;
- office / on-site inspection.
- if the employer has submitted an incomplete set of 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.
