Form 23 PFR sample filling. Application for refund of overpaid insurance premiums, penalties, fines

Excessive premiums paid by the policyholder, as well as penalties and fines to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund can be returned. To do this, the organization (IP) must submit form 23-PFR “Application for the return of amounts of overpaid insurance premiums, penalties, fines” to its branch of the Pension Fund of the Russian Federation at the place of registration (approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 22, 2015 No. 511p).

It should indicate:

• information about the policyholder (name, registration number in the Pension Fund of Russia, TIN, KPP, address);
• “type” of the overpaid amount and its meaning;
• details of the account to which it should be transferred upon return.

Return procedure

The policyholder can send an application for the return of overpaid amounts to the Pension Fund within 3 years from the date of payment (Part 13, Article 26 of Law No. 212-FZ of July 24, 2009). The Pension Fund of the Russian Federation must make a decision on the return (or refusal of it) within 10 working days from the date of receipt of the application for return from the policyholder (Part 6, Article 4, Part 14, Article 26 of the Law of July 24, 2009 No. 212-FZ) . And to return the overpaid amounts within a month (Part 11, Article 26 of Law No. 212-FZ of July 24, 2009). If this deadline is violated, the Fund will have to pay the policyholder, in addition to the refunded amount itself, interest accrued for each day of delay in the amount of 1/300 of the refinancing rate (Part 17, Article 26 of Law No. 212-FZ of July 24, 2009).

At the same time, if the policyholder submits an application for a refund at a time when he has a debt to the Pension Fund that is subject to collection, then due to the overpayment, the payer’s debts will first be repaid, and only the remainder will be returned to him (Part 12, Article 26 Law of July 24, 2009 No. 212-FZ).

Let us note that it is impossible to return overpaid contributions if they were indicated in personalized reporting (within the framework of the RSV-1) and, according to the information of the territorial office of the Pension Fund of the Russian Federation, have already been allocated to individual accounts of insured persons (Part 22 of Article 26 of the Law of July 24, 2009 No. 212-FZ). Such amounts can be offset against future payments.

Algorithm for the return of overpaid contributions

The policyholder has the right to return overpaid insurance premiums, penalties, fines, as well as amounts collected erroneously. To do this, you must fill out and send to the Pension Fund an application for the return of overpaid insurance premiums in Form 23-PFR. The latest version of the form was approved by Resolution of the Pension Fund Board of December 22, 2015 No. 511p.

It must be remembered that the form is valid from 02/08/2016 and can be submitted only for amounts overpaid before 01/01/2017. For later periods this form will not be accepted. Since 01/01/2017, the administration of contributions to the Pension Fund and the Compulsory Medical Insurance Fund is carried out by the tax inspectorate (clause 1 of article 30 of the Tax Code of the Russian Federation).

Form 23-PFR can be submitted either in paper or electronic form. Copies of payment orders confirming the fact of overpayment must be attached to the application. The application can be submitted within 3 years from the date of transfer of contributions. It must be reviewed no later than 10 days from the date of registration. It takes 1 month to transfer the amount to be refunded. If this deadline is violated, along with the refund, a penalty is paid for each overdue day in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

Refunds of overpaid contributions occur in full, except in cases where the organization submitting 23-PFR has debts for later periods. In this case, the debt will be deducted from the overpayment amount.

All of these provisions are spelled out in the no longer valid Law “On Insurance Contributions to the Pension Fund” dated July 24, 2009 No. 212-FZ, which is valid only for overpayments that arose before 2017.

Where to download form 23-PFR 2018 and how to fill out an application for compensation of insurance payments

Application for reimbursement of overpaid insurance premiums , penalties and fines in force in 2018 can be downloaded below:

Don't know your rights?

Form 23-PFR must necessarily contain the following information:

• full information about the policyholder (full and short names, registration number in the Pension Fund of the Russian Federation, legal address, INN, KPP);
• account details where the overpayment will be transferred.

Then you need to select the item that describes the category of overpayment (basic or additional contribution, penalties, fines).

If an overpayment occurs, the Pension Fund does not have the right to return the funds independently. Only an application from the policyholder in Form 23-PFR is the basis for the transfer of overpaid contributions.

If the Pension Fund of Russia discovers an overpayment, the policyholder must be notified within 10 days. Next, a reconciliation of calculations will be carried out, based on the results of which a report will be signed.

If contributions are reflected in personal reporting, the Pension Fund will not be able to return the money, since it has already been allocated to the individual accounts of employees. If such a situation arises, you can offset against future contributions.

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Form 23-PFR is filled out by the policyholder to return the overpayment of insurance premiums to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund that arose before 01/01/2017. For later overpayments, the request is submitted directly to the Federal Tax Service in the form provided by the Tax Code of the Russian Federation. Thus, the form will still be valid in 2018-2019, making it possible to return the overpayment of contributions for 2015-2016.

Employers transfer contributions for compulsory pension insurance in the event of disability, the birth of a child, and medical care to the Federal Tax Service Inspectorate - the Inspectorate of the Federal Tax Service. The exception is contributions for injuries sustained. Policyholders will submit them, as before, to the Pension Fund of the Russian Federation (PFR).

Errors during registration

Typos are divided into two kinds:

• the funds did not reach the treasury current account;
• the error did not prevent the payment of the contribution.

The first group includes two mistakes:

• incorrect spelling of the bank name and details;
• erroneously specified Federal Tax Service account.

The accountant made the following mistake: the money will not be credited to the current account. The result will be tax debt. In addition, fines will be assessed and the account will be blocked until the debt is paid.

If you notice such an error, please pay the fee again using the correct details. The money originally paid will be refunded. Write an application to the tax office asking for a refund. Wait 10 days. This is the deadline that has been established for the consideration of such requests.

The second group of errors does not entail non-receipt of funds. When filling out the payment form, the accountant incorrectly indicated the name of the taxpayer, KPP (Reason Code), (Budget Classification Codes), OKTMO (All-Russian Classifier of Municipal Territories), (Individual Tax Number), - the money will go to the current account of the Federal Tax Service and the tax is considered paid.

In reality this is not the case. If the money is not reflected in the current account, the inspectorate immediately applies penalties, penalties and pennies are calculated for the payer. And you will have to go to court to prove that you are right, because the tax legislation does not clearly state who monitors the distribution of the transferred payments. Therefore, the taxpayer must monitor the movement of money himself. If you find an error, correct it. The contractor is given the right to be the first to independently submit an application with a request to clarify the payment.

Money received through an incorrect payment and credited to the current account of the Federal Tax Service is not considered non-payment of tax, and this will not be the basis for the accrual of penalties and fines. Penalties must be canceled after filing the appropriate application, and taxes must be recognized as paid.

How to fill in 2018

When filling out an application to clarify a payment to the Pension Fund in 2018, follow the following recommendations:

1. The application is addressed to the head of the PFR division to which the taxpayer belongs.
2. After this, a serial number is affixed to the application.
3. Legal entities write the official name of the organization, individual entrepreneurs - last name, first name, patronymic;
4. Organization details: registration number with the Pension Fund of Russia, Individual Taxpayer Number, Reason Code for Registration, address of the organization or individual entrepreneur.
5. Carefully fill in the fields: “Payment number”, “Payment date”, transfer amount and recipient bank details.
6. In this form, errors are noted that you are correcting. Place dashes in empty lines.
7. At the end the following is written: details of the payment and bank statement, telephone number, date of application.

Sample application

What should a taxpayer do if they find an error when filling out:

• go to the bank and stamp the payment order - a certified payment order confirms the transfer of money to pay off insurance premiums;
• write an application to change the payment and, if necessary, , tax reconciliation statement.

Other typos

The payment arrived after the due date. The payment did not reach the bank account

within the specified period due to the fault of the bank. This situation is also not a problem to correct. To do this, you need to go to the bank and ask them to write an explanatory note why the transfer was delayed. A statement is written to the Federal Tax Service to clarify the payment. Attach:

• , certified by the bank;
• explanatory note about the delay in payment;
• an agreement under which the bank services the enterprise;
• confirmation that there are funds in the account is provided by the bank with a statement of the current account.

Mistakes are corrected, but it is better not to make them. Before sending the payment, carefully check that the form fields are filled out correctly. Only then perform the operation.

Appendix No. 5
to the Order
Ministry of Health and Social Development of Russia
dated December 11, 2009 N 979n

Form 23-PFR

APPLICATION FOR REFUND OF OVER PAID INSURANCE PREMIUMS, PENALTIES, FINES

registration number with the control authority
for payment of insurance premiums
TIN
checkpoint
address of the location of the organization (separate division)/address of permanent residence of an individual entrepreneur, individual		,

In accordance with Article 26 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" requests the return of excess amounts paid insurance premiums for compulsory pension insurance, penalties, fines to the Pension Fund of the Russian Federation, insurance premiums for compulsory medical insurance, penalties, fines to the Federal Compulsory Health Insurance Fund, insurance premiums for compulsory medical insurance, penalties, fines to the territorial compulsory medical insurance fund (cross out what is not necessary) in the following sizes.

“Form 23-FSS RF” is a special unified standard document that is filled out in cases where an enterprise or organization wants to return overpaid funds to extra-budgetary funds (Pension Fund, Social Insurance Fund, etc.). Such situations are not uncommon; as a rule, this occurs as a result of the “human factor”: accounting errors, incorrect calculations, or simply inattention, as well as failures in accounting programs.

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What happens if you don't return the money?

In cases where legal entities or individual entrepreneurs do not require the return of excessively transferred funds, employees of extra-budgetary funds can, at their discretion, independently decide to credit such amounts to the transfer of future contributions or to pay off existing debts and fines with them.

Should I return the entire amount?

Sometimes the overpayment is quite significant, but the payer does not feel a great need for a full refund.

A completely reasonable question arises: is it possible to partially return the paid amount or distribute it in some non-trivial way. The answer is simple: yes, the law in no way limits the right of the payer to dispose of overpaid funds as he pleases.

For example, you can demand the return of only a certain percentage of the amount, and use the rest to pay off arrears, fines and penalties, you can set aside part of it for future payments, etc.

What to do if the money has already been credited by fund employees

If, before the application was received, the money had already been used to cover fines and penalties, then it will be possible to return only the amount that turns out to be the difference between the excessively overpaid funds and the money spent for these purposes. If the funds were offset against future payments, then there should be no problems with their full return.

Deadlines for the return of overpaid funds

According to the law, the possibility of returning money paid in excess is strictly limited to a period of three years. Applications received after this will not be accepted.

If the application arrived in a timely manner and the facts indicated in it are true, then the return of funds must occur within a month after its receipt by the employees of the extra-budgetary fund with which the incident happened. At the same time, if the fund violates its obligations and is overdue for the return of funds, then by writing a corresponding statement, for each day of delay, you can demand interest in the amount of 1/300 of the refinancing rate (if representatives of the organization refuse to pay voluntarily, you can safely go to court ).

An important clarification: if the fact of overpaid contributions was revealed during reconciliation, then the period for their return is counted from the date of signing the reconciliation report.

Rules for filling out form 23-FSS of the Russian Federation

There are a few important things to keep in mind when filling out the form.

1. Firstly, any errors when specifying the organization’s details can lead to very unpleasant consequences, so you need to pay especially close attention to them.

If everything is more or less clear with the TIN, KPP and other parameters, then many people have difficulty with the line called “OKATO code” (stands for All-Russian Classifier of Objects of Administrative-Territorial Division). Today, it is necessary to put in this line (in other words, the All-Russian Classifier of Municipal Territories), which can be found, for example, on the website of the tax service.

2. Secondly, when demanding the return of money, it is necessary to indicate its purpose (i.e., put the amount exactly in the cell to which it belongs).
3. And the third important point: if an application to the fund is submitted not by the applicant personally, but by his representative, detailed information about him must be entered in a special section of the application.

The application is drawn up in two copies, one of which is transferred to the specialist of the extra-budgetary fund, and the second, as potential evidence, remains in the hands of the payer. In this case, the employee of the institution is obliged to stamp both documents.

Below is an example of filling out Form 23-FSS of the Russian Federation - Application for the return of amounts of overpaid insurance contributions, penalties and fines to the Social Insurance Fund of the Russian Federation.

Instructions for filling out Form 23-FSS

• First of all, at the top of the document on the right you should enter the position of the head of the territorial branch of the FSS, his last name, first name, patronymic.
• Further, in the application itself, it is necessary to indicate in detail the information about the payer: the full name of the company (with a deciphered organizational and legal status), registration number with the body monitoring the payment of insurance premiums and a code of subordination (both of these values ​​are assigned to each payer by the FSS - you can find them on the organization's website).
• The next step is to enter the TIN, as well as the legal address of the enterprise. If it differs from the actual one, then the actual one should also be indicated.

The second part of the document concerns the actual funds. First, you need to enter the required amounts in the appropriate boxes. Then enter the details of the organization’s bank account, as well as the OKATO code (explanations for it were given above)

The line entitled “Personal Account Number”, marked with an asterisk, is filled in only by those organizations that have a personal account with the Federal Treasury.

In conclusion, the document must be signed by the head of the organization, as well as the chief accountant.

If the director simultaneously performs the functions of the chief accountant, then he must again sign in the second line.

The telephone number next to each name is indicated in case the institution's employees have any questions for the applicant. Lastly, the date and stamp (if any) are placed on the document.

If the application is written by a person who is a representative of the applicant, then he needs to fill out the lines below, including indicating personal passport details and the document on the basis of which he is acting.