Как зачесть расходы на больничные и детские пособия за 2016
12.05.2017
Минфин РФ в своем письме от 28.04.2017 № 03-15-09/26588 указал, можно ли осуществлять зачет расходов на пособия по временной нетрудоспособности, пособия по беременности и родам, а также пособия по уходу за ребенком за периоды до 01.01.2017 при исчислении страховых взносов после 01.01.2017.
Напомним, с 1 января 2017 года с 1 января 2017 года налоговые органы администрируют страховые взносы на обязательное пенсионное страхование, на обязательное социальное страхование на случай временной нетрудоспособности и в связи с материнством и на обязательное медицинское страхование. При этом в НК РФ появилась новая глава 34 «Страховые взносы».
В этой связи Минфин отмечает, что порядок финансового обеспечения расходов страхователей на выплату страхового обеспечения по обязательному социальному страхованию на случай временной нетрудоспособности и в связи с материнством как до, так и после 1 января 2017 года регламентировался Федеральным законом от 29.12.2006 № 255-ФЗ.
При этом НК РФ после 1 января 2017 года предусмотрен зачет сумм расходов по обязательному социальному страхованию на случай временной нетрудоспособности и в связи с материнством, произведенных в одном расчетном периоде, в счет предстоящих платежей по страховым взносам на указанное обязательное социальное страхование следующего расчетного периода.
Учитывая изложенное, Минфин допускает возможность осуществлять зачет расходов на больничные пособия и детские пособия за периоды до 1 января 2017 года в счет предстоящих страховых взносов на обязательное социальное страхование по временной нетрудоспособности и материнству после 1 января 2017 года.
Указанный зачет осуществляется на основании полученного от территориального органа ФСС подтверждения заявленных плательщиком расходов на выплату страхового обеспечения за соответствующий период до 1 января 2017 года.
Министерство также обращает внимание, что ранее сообщалось о невозможности зачета сумм излишне уплаченных страховых взносов в ФСС, которые были установлены Федеральным законом от 24.07.2009 № 212-ФЗ, в счет погашения текущей недоимки по страховым взносам.
Подробнее: http://buh.ru/news/uchet_nalogi/57089/
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