If an enterprise in the current month made payments for state social insurance that exceeded the calculated amount of the unified social tax, then it has the right to make a refund. To do this, an application and an interim payroll 4-FSS for the corresponding period are submitted to the department of the FSS of the Russian Federation.
Instructions
Step 1
Gather a package of documents that confirm the right to receive benefits for social benefits. To do this, you need to write a corresponding statement and make a copy of payment orders for the payment of UST. In some cases, the FSS of the Russian Federation may require justifying the costs of compulsory social insurance. After that, proceed to filling out the interim statement 4-FSS for the corresponding month.
Step 2
Fill out the cover sheet of the statement. In the first line, indicate the period for which the report is drawn up, i.e. the name of the reporting month. Next, fill in the information about the company: full name, activities, form of ownership, organizational and legal form, legal and actual address. After that, enter the digital codes of the policyholder: OKPO, TIN, KPP, OGRN, OKVED, OKPD and OKOPF. All data must comply with the constituent and registration documents of the enterprise.
Step 3
Proceed to completing section 1. It consists of several tables reflecting the calculation of the amount of the unified social tax, which were accrued and paid by the enterprise to the FSS of the Russian Federation for the reporting period. In the case of an interim statement for a specific month. In this case, it is necessary to indicate the costs incurred.
Step 4
Enter information on the average number of employees in the reporting period, the tax base and tax benefits in table 1. A separate line should highlight the number of women working in the enterprise.
Step 5
Reflect in table 2 information about the charges for the unified social tax and the costs of compulsory social insurance. When filling out the interim statement 4-FSS, it is necessary to pay special attention to lines 12-14, where it is necessary to indicate the amount of debt that the FSS of the Russian Federation has formed to the insured due to overpayment of the UST. If the tax authorities have already paid a refund in the current month, then it is noted in line 6.
