Form 23 PFR dated 05.12. Application for the return of overpaid insurance premiums, penalties, and fines. What to do if the money has already been credited by fund employees

When an employer pays insurance premiums, arrears, penalties, and fines to the Pension Fund, he may experience overpayments. There are options. You can offset this overpayment, or you can return it. To offset, you will need to fill out and submit Form 22 of the Pension Fund to the Fund branch. But in order to claim the excess transferred amount of contributions, the policyholder must contact the Pension Fund of the Russian Federation with a corresponding application for the return of this amount in accordance with the established Form 23 of the Pension Fund of the Russian Federation.

Form 23 of the Pension Fund of the Russian Federation is now being used, a new one, it has been in force since February 2016 and is called an Application for the return of the amount of overpaid insurance premiums, penalties, and fines. It was approved by resolution of the Pension Fund Board of December 22, 2015 No. 511p.

Funds that were overpaid by an organization (IP) to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund can only be returned upon the payer’s statement about the resulting overpayment. If a fund employee has identified a paid surplus, the Pension Fund must inform the policyholder about this within 10 days. After which a joint reconciliation is carried out, in which each party reflects its data. Based on its results, the overpayment will be confirmed, or an updated calculation will be required.

To return overpaid funds to the Pension Fund, you must prepare an application in paper or electronic form by filling out Form 23 of the Pension Fund (the form can be downloaded below).

An application is submitted to the territorial branch of the Pension Fund of the Russian Federation at the place of registration of the payer of contributions within three years from the date of payment of the amount that resulted in the overpayment. In turn, fund employees make a decision on this application no later than ten working days from the moment they receive an application for the return of the overpaid amount. If the decision is positive, the excess amount will be returned within 1 month. If the Pension Fund fails to comply with the established deadlines, the payer must be returned the amount of the overpayment along with the accrued percentage of the penalty for each day of delay.

If an organization or individual entrepreneur has a debt to the Pension Fund, it will be repaid from the overpaid amount. That is, the Fund will first reconcile your payments, then the amount of arrears will be deducted from the amount of your overpayment. And the remainder (if anything remains) will be returned to the policyholder.

However, you will not always get your money back. It is impossible to return the surplus if it was deposited and paid in the RSV-1 form and distributed to the individual accounts of employees. In this case, an offset may be made against future payments by the policyholder.

In Form 23 of the Pension Fund of the Russian Federation, the form contains the payer’s data, the name of the overpayment amount and the details for which the refund will be made.

Form 23 PFR

Download Form 23 PFR

Pension Fund insurance premiums

Pension Fund insurance premiums

Pension Fund insurance premiums

Pension Fund insurance premiums

“Form 23-FSS of the Russian Federation” 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 due to 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 act.

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 subordination code (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.

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 the Russian Federation 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.

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

According to Article 26 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 a refund of the amounts of overpaid insurance contributions for compulsory pension insurance, penalties, fines to the Pension Fund of the Russian Federation, insurance contributions for compulsory medical insurance, penalties, fines to the Federal Compulsory Medical Insurance Fund, insurance contributions to compulsory medical insurance, penalties, fines to the territorial compulsory medical insurance fund (cross out what is not necessary) in following sizes.