Nuances of providing information on income by policyholders for calculating benefits in the SFR

Significant changes in the relationship between insurance payers and extra-budgetary funds are associated with the formation of the Social Fund of Russia (hereinafter referred to as the SFR) from January 1, 2023, created by joining the Pension Fund of the Social Insurance Fund. With this event and other changes in the legislation of the Russian Federation, many questions and controversial situations arise in the work of accountants. The article discusses the nuances of interaction of organizations-payers of insurance premiums with the SFR in relation to providing information for calculating benefits for temporary disability and others for the estimated period of work with this policyholder and other policyholders for newly hired employees. The authors summarized the available recommendations of regulatory authorities on this issue to exclude possible errors in the actions of practitioners responsible for data exchange with the SFR.