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FSS does not have the right to require the employer to provide payment cards for verification


The Supreme Court of the Russian Federation ruled that an employer who failed to provide payroll checklists from the FSS of Russia at the request of the employer did not violate the law.

Previously, the responsibility for refusing or not submitting insurance premiums to the body controlling the payment of insurance premiums of documents, which are necessary to verify the accuracy of the calculation, was established earlier with in full and timely  payment of insurance premiums.

Liability is established in the form of a fine of 200 rubles for each unrepresented document.

Nevertheless, failure to submit payment cards is not considered sufficient grounds for an employer to be liable.

The Supreme Court of the Russian Federation has indicated that documents necessary to monitor  insurance premiums should be understood as documents whose non-submission does not allow the body responsible for monitoring the payment of insurance premiums to exercise such control, one form of which is an on-site inspection.

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