Refund of excessively (erroneously) paid social contributions and (or) penalties for untimely and (or) incomplete payment of social contributions

Reason for refund

Document type

Note

Erroneously paid to the account of the State Social Insurance Fund by the payer or the bank two or more times in the same period

1. Application in the form in accordance with annex to the rules of the order of MLSPP No. 229

*Application when submitting through The e-government web portal is generated automatically. The applicant does not attach it.

2. If there is a discrepancy in the EDS in the payment document, the one shall provide a copy of the order for granting the right to sign

3. In the case of change of bank details, a supporting document is required

Overcharged on income received by newly hired or dismissed employees in advance, subject to refund

1. Application in the form according to the appendix to the rules of the order of the MLSPP No. 229

2. A copy of the document confirming the beginning / termination of labor activity of the participant in the compulsory social insurance system

3. If there is a discrepancy in the EDS in the payment document, the one shall provide a copy of the order for granting the right to sign

4. In the case of change of bank details, a supporting document is required

Excessively paid for the participants who are the persons who have reached the age specified in paragraph 1 of Article 207 of the Social Code

1. Application in the form in accordance with annex to the rules of the order of the MLSPP No. 229

* Application when submitting through The e-government web portal is generated automatically. The applicant does not attach it.

2. If there is a discrepancy in the EDS in the payment document, the one shall provide a copy of the order for granting the right to sign

3. In the case of change of bank details, a supporting document is required

Incorrect payment designation code

1. Application in the form in accordance with annex to the rules of the order of the MLSPP No. 229

* Application when submitting through The e-government web portal is generated automatically. The applicant does not attach it.

2. If there is a discrepancy in the EDS in the payment document, the one shall provide a copy of the order for granting the right to sign

If there is an additional document confirming the information for the ground

3. In the case of change of bank details, a supporting document is required

In the list part of the payment order, errors were made in the payment period

1. Application in the form in accordance with annex to the rules of the order of the MLSPP No. 229

* Application when submitting through The e-government web portal is generated automatically. The applicant does not attach it.

2. If there is a discrepancy in the EDS in the payment document, the one shall provide a copy of the order for granting the right to sign

3. In the case of change of bank details, a supporting document is required

4. One of the supporting documents:

- a copy of simplified declaration for small business entities (form 910.00);

- a copy of patent cost calculation (form 911.00) for the period of refund of social contributions and (or) penalties for late and (or) incomplete payment of social contributions;

- an extract from personal account of a taxpayer on the state of settlements with the budget.

In the list part of the payment order, errors were made in the amounts of social contributions for the employees

1. Application in the form in accordance with annex to the rules of the order of the MLSPP No. 229

2. If there is a discrepancy in the EDS in the payment document, the one shall provide a copy of the order for granting the right to sign

3. In the case of change of bank details, a supporting document is required

4. One of the supporting documents:

- a copy of simplified declaration for small business entities (form 910.00);

- a copy of patent cost calculation (form 911.00) for the period of refund of social contributions and (or) penalties for late and (or) incomplete payment of social contributions;

- an extract from personal account of the taxpayer on the state of settlements with the budget.

Erroneously declared payer details

1. Application in the form in accordance with annex to the rules of the order of the MLSPP No. 229

*Application when submitting through The e-government web portal is generated automatically. The applicant does not attach it.

2. If there is a discrepancy in the EDS in the payment document, the one shall provide a copy of the order for granting the right to sign

3. In the case of change of bank details a supporting document must be attached

Paid by a natural person who is not registered as an individual entrepreneur, a person engaged in private practice, as well as a peasant or farm enterprise

1. Application in the form in accordance with annex to the rules of the order of the MLSPP No. 22 9

*Application when submitting through The e-government web portal is generated automatically. The applicant does not attach it.

3. A free-form explanatory statement