Who must submit a 4-FSS report
At the end of each quarter, all employers must submit a report in the form 4-FSS to the Social Insurance Fund. It reflects information on insurance premiums accrued and paid in the reporting quarter for employees in the Social Insurance Fund.
note, starting from January 1, 2017, only information on injuries and occupational diseases should be reflected in the 4-FSS calculation (this is due to the transfer of insurance premiums under the control of the Federal Tax Service and the introduction of new reporting).
Report Form 4-FSS in 2017
From January 1, 2017, a new 4-FSS report form is in effect (download the form).
Sample filling in 2017
You can see a sample of filling out the form in the form 4-FSS on this page.
Reporting Form
Starting from 2015, all individual entrepreneurs and organizations with an average number of employees exceeding 25 people are required to submit a 4-FSS report to electronic form.
Accordingly, those employers whose CHR does not exceed 25 people can report to paper form.
Deadlines for submitting Form 4-FSS in 2017
In 2017, the deadline for submitting reports to the FSS depends on its form:
- in paper - no later than 20th date of the first month, next quarter;
- in electronic - no later than 25th date of the first month of the next quarter.
Note: If the date of submission falls on a weekend or holiday, the deadline for submission of the report is postponed to the next business day.
Deadlines for submitting a report in the form 4-FSS in 2017
Penalties for failure to submit a report to the FSS
The following penalties are imposed for late submission of the report:
- if the calculation was submitted with a delay not exceeding 180 calendar days, the penalty will be 5% from the amount of contributions for each full and incomplete month of delay, but no more 30% and no less 100 rubles.
- if the delay exceeded 180 calendar days, the penalty will be 30% from the amount of contributions, and starting from the 181st day, the fine is additionally increased by 10% for each month of delay. In such a situation, the amount of the maximum fine is not limited, and the minimum is 1,000 rubles.
Besides for non-provided calculation of 4-FSS from the officials of the organization I can recover a fine in the amount of 300 before 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).
Where to take the calculation of 4-FSS
Calculation of 4-FSS is submitted to the territorial office of the Fund:
- individual entrepreneur at the place of his residence;
- LLC at its location.
Note: separate divisions with a separate balance sheet and current account submit reports at their location.
Methods for filing 4-FSS in 2017
A report in the form 4-FSS can be submitted in two ways:
Method 1. In paper form with a report file attached
To do this, you need to print the report in 2 copies, transfer its electronic version to a USB flash drive (a digital signature is not required in this case) and take it to the FSS department.
Fund staff will transfer the data to them and give you a second copy of the report with a note that it was received.
note, in this way you can submit a report only if the average number does not exceed 25 people.
Method 2. In electronic form with EDS
Individual entrepreneurs and organizations with an average number of employees more than 25 people, are required to submit reports to the FSS in electronic form with an electronic digital signature (EDS).
To issue an EDS, it is necessary to conclude an agreement with one of the EDI operators and notify your FSS department about this. After that, you will be able to send reports in the 4-FSS form via the Internet.
The process of using these services is usually quite simple and intuitive, in any case, you can always seek advice from a specialist from this company.
When sending a report via the Internet, the FSS sends a receipt for the delivery of information in a response letter (it serves as confirmation that you have submitted a report). After checking the report, you will receive a control protocol with its results.
Basic rules for filling out form 4-FSS
- At the top of each page, the “Insurant Registration Number” and “Subordination Code” are indicated in accordance with the notification issued during registration with the FSS.
- Title page and tables 1, 2, 5 are mandatory, so they must be completed by all employers (even if there is no activity).
- Each line contains only one indicator. In the absence of any indicators, a dash is put. If there is no data for tables 1.1, 3, 4, then they are not filled in and are not submitted to the FSS.
- In the 4-FSS report, it is not allowed to correct errors using a corrective tool.
- At the end of each page the signature and date of signing of the report is put.
- The seal is placed only on the title page, where M.P. (place of printing).
Instructions for filling out the calculation 4-FSS
You can download the official instructions for filling out the 4-FSS calculation at this link.
Title page
In field " Correction number» is put: « 000 "(if for the tax period (quarter) the declaration is submitted for the first time)," 001 " (if this is the first fix), " 002 » (if the second), etc.
Note: the updated calculation is submitted according to the form that was in force in the period for which errors were detected.
In field " Reporting period (code)» indicate the code of the period for which the report is submitted:
- I quarter - 03;
- Half year - 06;
- 9 months - 09;
- The calendar year is 12.
The number of requests by the insured for the allocation of the necessary funds for the payment of insurance compensation are indicated 01, 02 and so on.
In field " calendar year» the year for the reporting period of which the Calculation is submitted (adjusted Calculation) is indicated.
Field " Termination of activities» is filled out only in case of termination of activities due to the liquidation of the organization or the closure of the IP. In this case, the letter " L».
Further the full name of the organization is indicated in accordance with the constituent documents. Individual entrepreneurs fill in the last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document).
In field " TIN» Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put zeros in the first 2 cells (for example, “001234567891”).
Field " checkpoint» IP is not filled. Organizations indicate the checkpoint, which was received at the Federal Tax Service at the location of the organization (separate subdivision).
Field " OGRN (OGRNIP)". Individual entrepreneurs and organizations indicate the OGRN (OGRNIP), in accordance with the received certificate of state registration. For organizations, the OGRN consists of 13 digits, therefore, when filling in the first 2 cells, you must put zeros (for example, “001234567891234”).
Field " OKVED code". Individual entrepreneurs and organizations indicate the code according to the All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev. 2). Newly created organizations - insurers for compulsory social insurance against accidents at work and occupational diseases indicate the code according to the data of the state registration authority, and starting from the second year of activity - the code duly confirmed in the territorial bodies of the Fund.
In field " Contact phone number» indicates the city or mobile phone number with the code of the city or mobile operator. You cannot use dashes and brackets (for example, +74950001122).
In fields separated to indicate registration addresses:
- Organizations indicate the legal address.
- Individual entrepreneurs indicate the address of registration at the place of residence.
In field " Number average number of employees»:
- Organizations indicate the average number of employees.
- Individual entrepreneurs indicate the number of insured individuals to whom payments were made within the framework of labor relations.
V other cells it is necessary to indicate the number of working disabled people and those employed in work with harmful and (or) dangerous production factors.
In field " The calculation is presented on” indicates the number of pages that make up the 4-FSS report (for example, “006”). If copies of documents are attached to the report (for example, a power of attorney of a representative), then their number is indicated (in case of their absence, put dashes).
Block " Reliability and completeness of information»:
In the first field, you must specify face code confirming the accuracy and completeness of the information in the calculation: " 1 "(insured)," 2 " (representative of the policyholder) or " 3 " (successor).
Further, depending on who confirms the information, the surname, name, patronymic of the head of the organization, individual entrepreneur, representative or assignee are indicated (in full, without abbreviations, in accordance with the identity document).
In the "Signature" and "Date" fields, the signature of the payer (successor) or his representative and the date of signing the Settlement (if there is a seal, it is put in the M.P. field) are affixed.
If the declaration is submitted by a representative, then it is necessary to indicate the type of document confirming his authority. If the representative of the legal entity is an organization, then its name must be indicated in the appropriate field.
General requirements
An insured who has independent classification units allocated in accordance with the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 submits a Calculation drawn up for the whole organization, and section II of the Calculation for each division of the insured, which is an independent classification unit.
Table 1. "Calculation of the base for calculating insurance premiums"
Section "Calculation of accrued, paid insurance premiums for compulsory social insurance against accidents at work and occupational diseases"
Line 1 payments to employees are reflected on an accrual basis, respectively, for the first quarter, six months, 9 months of the current period and the year, including for the last three months of the reporting period (line 2) with a breakdown by months (lines 3 - 5).
By line 2 the corresponding columns reflect amounts that are not subject to insurance premiums in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ
On line 3 the base for calculating insurance premiums is reflected, which is determined as the difference in line indicators (line 1 - line 2).
Line 4 the corresponding columns reflect the amount of payments in favor of working disabled people.
On line 5 the amount of the insurance rate is reflected, which is set depending on the class of professional risk to which the insured belongs (separate subdivision).
Line 6 the percentage of the discount to the insurance rate established by the territorial body of the FSS for the current calendar year is affixed in accordance with the Rules for establishing discounts and surcharges for policyholders on insurance rates for compulsory social insurance against accidents at work and occupational diseases, approved by the Decree of the Government of the Russian Federation of May 30, 2012 No. 524 “On Approval of the Rules for Establishing Discounts and Additions to Insurance Tariffs for Insurers for Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”.
On line 7 the percentage of the premium to the insurance rate established by the territorial body of the FSS for the current calendar year is affixed in accordance with the Decree of the Government of the Russian Federation of May 30, 2012 N 524.
Line 8 the date of the order of the territorial body of the FSS on the establishment of a surcharge to the insurance rate for the insured (separate subdivision) is indicated.
On line 9 the amount of the insurance tariff is indicated, taking into account the established discount or premium to the insurance tariff. The data is filled in with two decimal places after the decimal point.
Table 1.1. "Information required for the calculation of insurance premiums by the insurers specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 N 125-FZ"
The table is filled in by policyholders who temporarily send their employees under an agreement on the provision of labor of employees (personnel) in cases and under the conditions established by the Labor Code of the Russian Federation.
The number of completed rows in the table must correspond to the number of legal entities or individual entrepreneurs where the insured temporarily sent his employees under an agreement on the provision of labor of workers (personnel) in cases and under the conditions established by labor legislation.
In columns 2, 3, 4 the registration number in the FSS, TIN and OKVED of the receiving legal entity or individual entrepreneur is indicated.
In column 5 the total number of employees temporarily assigned under a contract to work for a specific legal entity or individual entrepreneur is indicated.
In column 6 payments are reflected in favor of employees temporarily sent under an agreement, from whom insurance premiums are accrued, on an accrual basis, respectively, for the 1st quarter, half a year, 9 months of the current period and the year.
In column 7 payments are reflected in favor of working disabled people temporarily sent under an agreement, from which insurance premiums are accrued, on an accrual basis, respectively, for the 1st quarter, half a year, 9 months of the current period and the year.
In columns 8, 10, 12 payments are reflected in favor of employees temporarily sent under a contract, from which insurance premiums are accrued, on a monthly basis.
In columns 9, 11, 13 payments in favor of working disabled people temporarily sent under an agreement, from which insurance premiums are accrued, on a monthly basis.
In column 14 the amount of the insurance rate is indicated, which is set depending on the class of professional risk to which the accepting legal entity or individual entrepreneur belongs.
In column 15 the size of the insurance tariff of the receiving legal entity or individual entrepreneur is indicated, taking into account the established discount or premium to the insurance tariff. The data is filled in with two decimal places after the decimal point.
Table 2. Calculations for compulsory social insurance against industrial accidents and occupational diseases
The table is filled on the basis of the accounting records of the policyholder.
Line 1 the amount of debt on insurance premiums against industrial accidents and occupational diseases, formed by the payer of insurance premiums (insured) at the beginning of the billing period, is reflected. This indicator should be equal to the indicator of line 19 for the previous billing period, which does not change during the billing period
By line 2 the amount of accrued insurance premiums for compulsory social insurance against industrial accidents and occupational diseases from the beginning of the billing period is reflected in accordance with the size of the established insurance rate, taking into account the discount (surcharge). The amount is subdivided “at the beginning of the reporting period” and “for the last three months of the reporting period”.
Line 3 the amount of contributions accrued by the territorial body of the FSS according to the acts of on-site inspections is reflected.
Line 4 the amounts of expenses not accepted for offset by the territorial body of the FSS for past settlement periods according to acts of on-site and desk inspections are reflected.
Line 5 reflects the amount of insurance premiums accrued for past settlement periods by the insured, payable to the territorial body of the FSS.
Line 6 the amounts received from the territorial body of the Fund to the bank account of the payer of insurance premiums (insured) are reflected in the order of reimbursement of expenses exceeding the amount of accrued insurance premiums.
On line 7 the amounts transferred by the territorial body of the Fund to the bank account of the insured as a return of overpaid (collected) amounts of insurance premiums, offsetting the amount of overpaid (collected) insurance premiums to pay off debts on penalties and fines subject to collection are reflected.
Line 8– control line, where the sum of the values of lines from 1 to 7 is indicated.
Line 9 the amount of debt at the end of the reporting (calculation) period is shown based on the accounting data of the payer of insurance premiums (insured):
- on line 10 reflects the amount of debt due to the territorial body of the Fund at the end of the reporting (calculation) period, formed due to the excess of expenses incurred on compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance premiums to be transferred to the territorial body of the Fund.
- on line 11 reflects the amount of debt due to the territorial body of the Fund, formed at the expense of excessively paid by the payer of insurance premiums (insured) amounts of insurance premiums at the end of the reporting period.
On line 12 the amount of debt at the beginning of the billing period is shown:
- on line 13 reflects the amount of debt due to the territorial body of the Fund at the beginning of the billing period, formed due to the excess of expenses on compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance premiums to be transferred to the territorial body of the Fund, which does not change during the billing period (by based on accounting data of the payer of insurance premiums (insured));
- on line 14 reflects the amount of debt due to the territorial body of the Fund, formed at the expense of excessively paid by the payer of insurance premiums (insured) amounts of insurance premiums at the beginning of the billing period.
The indicator of line 12 should be equal to the indicator of lines 9 of the Calculation for the previous billing period.
Line 15 expenses on compulsory social insurance against industrial accidents and occupational diseases are reflected on an accrual basis from the beginning of the year, broken down “at the beginning of the reporting period” and “for the last three months of the reporting period”.
Line 16 the amounts of insurance premiums transferred by the payer of insurance premiums (insured) are reflected on the personal account of the territorial body of the Fund opened with the Federal Treasury, indicating the date and number of the payment order.
Line 17 the written-off amount of the insurer's debt is reflected in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific insurers or the industry, on the write-off of arrears, as well as in the event that the court adopts an act in accordance with which the insurer loses the ability to collect arrears and debts on penalties in connection with the expiration of the established period for their collection, including the issuance by him of a ruling on the refusal to restore the missed deadline for filing an application with the court for the collection of arrears and debts on penalties.
Line 18– control line, which shows the sum of the values of the lines from 12, 15 - 17.
Line 19 reflects the debt due to the payer of insurance premiums (insured) at the end of the reporting (calculation) period based on the accounting data of the payer of insurance premiums (insured), including arrears (line 20).
Table 3. "Expenses on compulsory social insurance against accidents at work and occupational diseases"
Lines 1, 4, 7 expenses incurred by the payer of insurance premiums (insured) in accordance with the current regulatory legal acts on compulsory social insurance against industrial accidents and occupational diseases are reflected, of which:
- on lines 2, 5- expenses incurred by the insured to the injured, working part-time;
- on lines 3, 6, 8- expenses incurred by the insured, who suffered in another organization;
- on line 9 reflects the costs incurred by the insured to finance preventive measures to reduce industrial injuries and occupational diseases. These expenses are made in accordance with the Rules for Financial Support for Preventive Measures to Reduce Occupational Injuries and Occupational Diseases of Employees and Sanatorium-and-Spa Treatment for Employees Employed at Work with Harmful and (or) Hazardous Production Factors, approved by order of the Ministry of Labor and Social Protection of the Russian Federation dated 10 December 2012 N 580n.
Line 10 - control line, where the sum of the values of rows 1, 4, 7, 9 is shown.
On line 11 for reference, the amount of accrued and unpaid benefits is reflected, with the exception of the amounts of benefits accrued for the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation has not been missed.
In column 3 the number of paid days for temporary disability due to an accident at work or an occupational disease (vacation for sanatorium treatment) is shown.
In column 4 expenses are reflected on an accrual basis from the beginning of the year, offset against insurance premiums for compulsory social insurance against accidents at work and occupational diseases.
Table 4. "Number of victims (insured) in connection with insured events in the reporting period"
Line 1 the data is filled in on the basis of reports on accidents at work in the form H-1 (Appendix N 1 to the Decree of the Ministry of Labor and Social Development of the Russian Federation of October 24, 2002 N 73, highlighting the number of fatal cases (line 2).
Line 3 data are filled in on the basis of acts on cases of occupational diseases (annex to the Regulations on the investigation and registration of occupational diseases, approved by Decree of the Government of the Russian Federation of December 15, 2000 N 967).
Line 4 the sum of the values of lines 1, 3 is reflected, with the allocation in line 5 of the number of victims (insured) in cases that ended only in temporary disability. The data on line 5 is filled in on the basis of disability certificates.
When filling lines 1-3, which are filled out on the basis of reports on accidents at work in the form of H-1 and reports on cases of occupational diseases, insured events should be taken into account for the reporting period as of the date of the examination to verify the occurrence of an insured event.
Table 5. "Information on the results of a special assessment of working conditions and mandatory preliminary and periodic medical examinations of employees at the beginning of the year"
On line 1 in column 3 data on the total number of employer's jobs subject to a special assessment of working conditions are indicated, regardless of whether a special assessment of working conditions was carried out or not.
On line 1 in columns 4-6 data on the number of jobs in respect of which a special assessment of working conditions has been carried out, including those classified as harmful and dangerous working conditions, contained in the report on the special assessment of working conditions; in the event that a special assessment of working conditions was not carried out by the insured, then “0” is put down in columns 4 - 6
If the validity period of the results of certification of workplaces for working conditions, carried out in accordance with the procedure in force until the date of entry into force of the Federal Law of December 28, 2013 N 426-FZ "On a special assessment of working conditions" has not expired, then line 1 in columns 3 - 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information is indicated on the basis of this certification.
On line 2 in columns 7 - 8 data on the number of employees employed in work with harmful and (or) dangerous production factors, subject to and passed mandatory preliminary and periodic inspections are indicated.
Columns 7 - 8 are filled in in accordance with the information contained in the final acts of the medical commission based on the results of periodic medical examinations (examinations) of employees (clause 42 of the Procedure for conducting mandatory preliminary (when applying for a job) and periodic medical examinations of employees engaged in heavy work and work with harmful and (or) dangerous working conditions, approved by order of the Ministry of Health and Social Development of the Russian Federation of April 12, 2011 N 302n and in accordance with the information contained in the conclusions based on the results of the preliminary medical examination issued to employees who have passed these examinations in the previous year.
In column 7 the total number of employees employed in work with harmful and (or) dangerous production factors subject to mandatory preliminary and periodic inspections is indicated.
In column 8 the number of employees employed in work with harmful and (or) dangerous production factors who have passed mandatory preliminary and periodic inspections is indicated.
At the same time, the results of mandatory preliminary and periodic medical examinations of employees as of the beginning of the year should be taken into account, given that, according to paragraph 15 of the Procedure, the frequency of periodic medical examinations is determined by the types of harmful and (or) dangerous production factors affecting the employee, or the types of work performed .
If there was no activity (zero report)
4-FSS report is submitted anyway, even if the activity was not carried out and contributions for employees were not accrued. In such a situation, it is necessary to submit the calculation with the Title Page and mandatory tables (1, 2, 5).
Fill in all other tables only if you have indicators that need to be reflected in them. If there is no such data, then fill out the tables and hand them over to the fund don't need 5
Is there any method for checking calculations in Form-4 of the FSS? What should you pay attention to when making a calculation?
Specialists of the FSS of Russia carry out control by reconciling the form indicators with control ratios. The control ratios of the indicators of logical control to the calculation in the form-4 of the FSS are contained in Appendix 3 to the Technology for accepting settlements of insurers on accrued and paid insurance premiums in the FSS of Russia system in electronic form using EDS ( order of the FSS of Russia dated February 12, 2010 No. 19 as amended on April 25, 2012 ). They are for all tables of the form, with the exception of tables 4-4.4.
Title page
In the title page, indicators of the number of working women, disabled people, as well as personnel employed in work with harmful and (or) dangerous production factors are subjected to logical control. Each of these indicators should not exceed the total number of employees.
The number of women cannot be zero if there are cases of payment of benefits for pregnancy and childbirth (the value of columns 1 and 3 in line 3 of Table 2 is greater than zero) and lump-sum benefits for women registered with medical institutions in the early stages of pregnancy (the value of column 3 according to line 5 of table 2 is greater than zero).
The insured cannot have working disabled people if there are payments and remunerations in their favor (column 3 on line 5 of table 3 and column 4 of line 1 of table 6 is greater than zero).
Table 1 Section 1
When submitting a report for the 1st quarter, the value in line 1 of Table 1 (debt due to the insured at the beginning of the billing period) must be equal to the indicator in line 19 (debt due to the insurant at the end of the reporting (calculation) period) for the previous year. In other cases, it corresponds to the value for the same line specified in the calculation for the previous reporting period.
The amount of insurance premiums accrued for payment at the beginning of the reporting period in the calculation for the 1st quarter is always zero. And in the calculation for six months, nine months and a year, it must correspond to the indicator in column 3 of line 2 of the calculation for the previous reporting period. The amount of contributions accrued for the reporting period (column 3, line 2) is equal to the sum of the values \u200b\u200bof the accrued contributions at the beginning of the reporting period and for the last three months.
The data for the first, second and third months of line 2 depend on the category of the payer of insurance premiums. So, for payers applying the basic rate of contributions (code 071), the value for each month is determined as follows. The difference between the base for calculating insurance premiums for the corresponding month (table 3 column 4) and the amount of payments to disabled people for this month (table 3 column 5) is multiplied by the basic tariff. Then the amount of payments to disabled people for this month is added to it, multiplied by the tariff intended for this category of payments. When calculating, the total amount may deviate by +/- 1 rub. In the order of the FSS of Russia, this control ratio looks like this:
2.9% x [(table 3 column 4) - (table 3 column 5)] + 1.9% x (table 3 column 5).
When applying it, it must be taken into account that it is given as of 2012. In 2013, a tariff of 2.4% applies to payments to disabled people of groups I, II and III (clause 2 of article 58). Therefore, for 2013 this ratio should be as follows:
2.9% x [(table 3 column 4) - (table 3 column 5)] + 2.4% x (table 3 column 5).
Indicators “at the beginning of the reporting period” in columns 1 of line 3 (insurance premiums accrued according to inspection reports), line 5 (not accepted for offsetting expenses by the territorial body of the Fund for previous settlement periods), line 6 (received from the territorial body of the Fund in compensation for expenses incurred ) in the report for the first quarter are always equal to zero. In the report for half a year, nine months and a year, they must correspond to the indicators of column 3 of the same lines for the previous reporting period.
When filling in column 3 of line 9 (debt due to the territorial body of the Fund at the end of the reporting (billing) period), it must be taken into account that it can contain a non-zero value only if the amount of insurance premiums paid, expenses for the purpose of compulsory insurance and debt to the territorial body of the Fund for the beginning of the billing period is greater than the amount of accruals. That is, if column 3 of line 18 is greater than column 3 of line 8.
In this case, line 9 is equal to the sum of the values reflected in lines 10 (debt due to excess expenses) and 11 (debt due to overpayment).
In the report for the I quarter, the debt due to the territorial body of the Fund at the beginning of the billing period (line 12) should be equal to line 9 for the previous year, and lines 13 (debt due to excess expenses) and 14 (debt due to overpayment of contributions) - to the indicators of lines 10 and 11 calculations for the previous year. In the remaining reports, the values of lines 12, 13 and 14 correspond to the indicators of the same lines for the previous current reporting period.
Expenses for the purposes of compulsory social insurance (column 1 line 15), as well as the amount of contributions paid (column 1 line 16) at the beginning of the reporting period in the first quarter are always zero.
The indicator of column 3 of line 15 (expenses for the reporting period) should be equal to the total amount of expenses reflected in column 4 of line 12 of table 2.
The debt for the insured at the end of the reporting (calculation) period (line 19) arises only if the amount of all charges and reimbursements (line 8) is greater than the sum of all expenses and paid contributions (line 18). At the same time, the arrears (line 20) cannot exceed the value of the indicator in line 19.
And the last ratio related to table 1: the sum of rows 8 and 9 should be equal to the sum of rows 18 and 19. It is absolutely correct. Indeed, at the end of the reporting (calculation) period, the insured cannot have both debt to the Fund (line 19) and the Fund's debt to it (line 9). These debts are the difference between lines 8 and 18. Therefore, if there is one of the debts, then the second is zero. Let us explain what has been said with an example.
Example
The amount on line 8 for the reporting period amounted to 1000 rubles, and on line 18 - 1200 rubles.
That is, the policyholder incurred expenses and paid contributions more than was accrued. This means that the Fund has a debt to it (line 9) equal to 200 rubles, but there is no debt for the insured (line 19 is equal to zero).
Let's apply the ratio: 1000 + 200 = 1200 + 0. As you can see, it is fulfilled.
Let's change the condition. Let the value on line 8 be 1500 rubles, and on line 18 - 1000 rubles.
This means that the insured has a debt to the Fund in the amount of 500 rubles. (line 19), but there is no debt of the Fund (line 9 is equal to zero).
Let's apply the ratio:
1500 + 0 = 1000 + 500.
That is, in this case, it is fulfilled.
Table 2 section 1
The table shows the costs of compulsory social insurance in case of temporary disability and in connection with motherhood. It should be noted that the number of cases of payment of benefits for temporary disability and for pregnancy and childbirth in relation to external part-time workers should not exceed the total number of cases of payment of such benefits. That is, the values indicated in lines 2 and 4 should not exceed the values in lines 1 and 3.
If the number of working women is shown on the title page as zero, there can be no payments of maternity benefits and lump-sum benefits to women registered with medical institutions in the early stages of pregnancy (columns 1 and 3 of line 3, column 3 of line 5 are equal zero). The costs of paying benefits for temporary disability at the expense of the federal budget (column 5, line 1) should be equal to the costs of paying such benefits reflected in column 5, line 1 of Table 5. A similar ratio should be carried out with respect to benefits for pregnancy and childbirth (column 5 of line 3 is equal to column 5 of line 2 of table 5).
The number of recipients and amounts of payments of the monthly childcare allowance recorded in line 7 should be equal to the sum of the corresponding values in lines 8 (for the care of the first child) and 9 (for the care of the second and subsequent children). In this case, the equality of values in column 5 of lines 7, 8, 9, 11 with the data reflected in column 5 of lines 3, 4, 5 and 6 of table 5 must be observed. After all, lines 3, 4, 5 and 6 of table 5 show similar expenses .
Table 3 Section 1
In column 3, the lines of table 3 reflect payments made since the beginning of the year. Therefore, in the first quarter they should be equal to the amount of payments for the last three months of the reporting period (the sum of columns 4, 5 and 6 of the corresponding lines). And in the report for half a year, nine months and a year - the sum of columns 4, 5 and 6 of the corresponding lines plus the value of column 3 of the corresponding line for the previous reporting period.
The amount of payments to individuals who are disabled persons of groups I, II and III, reflected in line 5, cannot exceed the total base for calculating insurance premiums (line 4). The value on line 5 will be zero if the title page indicates the number of working disabled people equal to zero, or if the first part of the policyholder's code does not apply to codes 051, 091, 071, 101, 131, 141. The fact is that such policyholders are listed in paragraph 1 of Art. 58 of the Federal Law of July 24, 2009 No. 212-FZ, and reduced insurance premium rates are established for them. And in accordance with paragraph 9.5 of the procedure for filling out Form-4 of the FSS, public organizations of disabled people (their regional and local branches), including those created as unions of public organizations of disabled people, organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, as well as organizations for which the basic rate is lower than the rate of insurance premiums established for payments and other remuneration in favor of the disabled, line 5 of this table is not filled out.
Line 6 is filled in only by policyholders with code 141 (pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities), and line 7 - with code 131 (payers of insurance premiums making payments and other remuneration to crew members of ships registered in the Russian International Register of Ships, for performance of labor duties of a crew member, - in relation to the specified payments and remunerations). For the rest, these lines should be zero.
Table 3.1 section 1
The table indicates the information necessary for the application of a reduced rate of insurance premiums in relation to payments to disabled people of groups I, II and III. Accordingly, this table is filled only by insurers making such payments.
When filling out the table, it is necessary to ensure that the expiration date of the certificate of the institution of medical and social examination, the conclusion of the VTEC, indicated in column 4, is later than the date of issue, reflected in column 3.
The indicator "Total payments" in columns 5, 6, 7 and 8 must correspond to the value of columns 3, 4, 5 and 6 of Table 3.
Table 5 section 1
This table contains a breakdown of payments made with funds financed from the federal budget.
In it, the indicators of line 3 (monthly allowance for child care, total) in columns 4, 5, 7, 8, 10, 11, 16, 17 should be equal to the sum of the values in lines 4 (for the care of the first child) and 5 ( for the care of the second and subsequent children).
At the same time, the total number of recipients of such benefits (columns 6, 9, 15 of line 3) cannot exceed the sum of the indicators of lines 4 and 5 of the corresponding columns.
The total value of columns 3, 5, 6, 8, 9 11, 15 and 17 of line 7 (total) is equal to the sum of lines 1, 2, 3 and 6 for these columns.
The value of line 7 in columns 12 and 14 must correspond to the indicators in line 1, and in columns 18 and 20 - the sum of lines 1 and 2 of these columns.
table 6 section 2
This table shows the basis for calculating insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.
The amount of the insurance rate, taking into account the discount (surcharge), as a percentage, reflected in column 10, is determined by the formula:
column 6 x (1 - column 7/100 + column 9/100), where:
column 6 - the amount of the insurance rate in accordance with the class of occupational risk (%);
column 7 - insurance rate discount (%);
column 9 - the percentage of the premium to the insurance rate.
The amounts of payments for which insurance premiums are charged, in columns 3, 4 and 5 of line 1 (total from the beginning of the billing period):
- in the report for the I quarter are equal to the indicators reflected in line 2 (for the last three months of the reporting period);
- in the report for half a year, nine months and a year, the values for line 1 are added to the indicators in line 2.
The amount of payments in favor of working disabled people (column 4 of line 1) cannot exceed the total amount of payments (column 3 of line 1). In addition, this amount is zero if the title page indicates that the insured has no disabled persons.
The values in columns 3, 4, 5 in line 2 (payments for the last three months of the reporting period) must correspond to the sum of lines 3, 4 and 5 in these columns (the sum of payments for the first, second and third months of the reporting period).
Table 7 section 2
Here, calculations are made for compulsory insurance against accidents at work and occupational diseases.
When filling out the calculation for the first quarter, you need to consider that:
- the debt for the insured at the beginning of the billing period (line 1) is always equal to the debt for him at the end of the previous year (line 15);
- the amount of accrued insurance premiums at the beginning of the reporting period (line 2 of column 1) is equal to zero;
- the debt due to the territorial body of the Fund at the beginning of the billing period (line 10) must correspond to the debt due to it at the end of the previous year (line 9);
- the costs of compulsory social insurance (line 11 column 1) and the amount of paid insurance premiums (line 12 column 1) at the beginning of the reporting period are equal to zero.
For other reporting periods, these indicators should correspond to the values indicated in the same lines for the previous reporting period. The amount of accrued insurance premiums for the reporting period (line 2 of column 3) is the sum of the indicators for three months of the reporting period plus the indicator “at the beginning of the reporting period”.
If the additional code cipher is 01 (persons using the simplified tax system) or 02 (persons paying UTII), the amount of accrued insurance premiums for the reporting period (line 2 of column 3) is determined by the formula:
[table 6 column 10 x (table 6 line 1 column 3 - table 6 line 1 column 4)] + (table 6 column 10 x 60% x table 6 line 1 column 4).
That is, the tariff, taking into account the discount (surcharge), is multiplied by the base for calculating contributions minus payments in favor of the disabled. And then the amount of payments to disabled people is added to the obtained value, multiplied by 60% of the tariff, taking into account the discount (surcharge). Recall that the organizations listed in Art. 2 of the Federal Law of December 22, 2005 No. 179-FZ, insurance premiums are paid in the amount of 60% of the established tariff. This procedure is also applied in 2013 (Federal Law No. 228-FZ dated December 3, 2012 “On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2013 and for the planning period of 2014 and 2015”).
If the additional code cipher is 03 (persons applying the UAT), the indicator of column 3 of line 2 (the amount of accrued insurance premiums for the reporting period) is determined as the product of the tariff, taking into account the discount (surcharge) (table 6 column 10) and the total amount of payments, by which contributions are accrued (table 6 column 3 line 1).
The debt for the territorial body of the Fund at the end of the reporting period (line 9 of column 3) can only be if the value in line 14 is greater than in line 8. Then the debt is equal to the difference between these lines. Otherwise, it can only be zero. The debt for the insured at the end of the reporting period appears only when the indicators in line 8 are greater than in line 14.
Table 8 section 2
This table presents expenditure items for compulsory social insurance against industrial accidents and occupational diseases.
The amounts of benefits in connection with accidents at work (line 1), benefits in connection with occupational diseases (line 4), vacation pay for sanatorium treatment by the insured (line 7), as well as the number of days of their payments cannot exceed similar data for external part-time workers and victims in another organization. That is, the data on row 1 must be greater than or equal to the sum of rows 2 and 3, the data on row 4 must be the sum of rows 5 and 6, and row 7 must be greater than or equal to row 8.
Table 9 section 2
The number of victims of accidents in the reporting period (line 1) cannot exceed the number of deaths (line 2).
The total number of victims (line 4) is the sum of lines 1 and 3. At the same time, the number of victims in cases that ended only in temporary disability (line 5) cannot exceed the total number of victims.
In 2020, legal entities with employees will have to report four times to the Social Insurance Fund - submit the 4-FSS report form for the results of 2019, the first quarter, six months and nine months.
Form 4-FSS is submitted only for contributions from accidents. For all other types of contributions, you need to report to the Federal Tax Service according to the approved calculation form.
Reports to the FSS are submitted in the form approved by the Order of the FSS of the Russian Federation of 06/07/2017 No. When compiling a report in 2020, you should check the relevance of the form.
Download report form 4-FSS
Deadlines for submitting a report to the FSS
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Forms for reporting to the FSS
In electronic form, a report in the form 4-FSS is submitted by organizations where the average number of employees exceeds 25 people. The same applies to newly created or reorganized companies (Article 22.1 of the Federal Law of July 24, 1998 No. 125-FZ).
Individual entrepreneurs who have concluded employment contracts with employees are also required to pay contributions and submit reports in form 4-FSS. The deadlines for submitting the report are the same as for organizations.
Please note that if an individual entrepreneur has concluded a civil law contract with an employee, then he is not required to register with the FSS, pay contributions and submit reports.
Penalty for late submission of reports to the FSS
If the 4-FSS is not submitted on time, the organization may be held liable under Art. 26.30 of the Federal Law of July 24, 1998 No. 125-FZ. That is, 5% of the amount of contributions accrued for the last three months of the reporting or settlement period, for each full and incomplete month from the day set for submitting the calculation. In this case, the fine should not exceed 30% of this amount and be less than 1,000 rubles.
In addition, for violation of the reporting procedure - for example, when the number of employees in the enterprise is more than 25 people, but the report was submitted in paper form - a fine of 200 rubles is provided.
Power of attorney to submit reports to the FSS
If you want to transfer the right to submit your reports to the FSS to an authorized representative, you must issue an appropriate power of attorney. A sample power of attorney can be found in Appendix A of the FSS instructions.
How to send a 4-FSS report the first time
Before submitting a report, make sure you haven't made any mistakes. If you generate a report in the Contour.Extern system, then the reports will be checked automatically. The extern will find all the formal mistakes that insurers most often make and show them. This means you won't have to resubmit reports.
According to statistics, 98% of reports generated in Extern receive positive protocols.
How to prepare a 4-FSS report in electronic form
You can generate an electronic 4-FSS report in the Kontur.Extern system: select the menu "FSS" > "Create a report".
After that, select the type of report, the reporting period and the organization for which you want to submit a report and click on the "Create report" button. If you started filling out the report earlier, then by clicking the "Show report in the list" button you can open it for editing and sending.
To load a ready-made calculation from your accounting program, select the menu "FSS" > "Load from file". The downloaded report can be viewed and, if necessary, edited by clicking on the "Download for editing" button.
After filling out the report, it will appear in the "FSS" > "All reports" section. Hover the cursor over the line with the required report and select the required action.
After proceeding to send the report, select the certificate for signing and click on the "Check report" button. If errors are found while checking the report, click on the "Open editor" button, correct the errors and proceed to send the report again.
If there are no errors, click on the "Proceed to send" button.
After that, just click "Sign and send", and the system will upload the report to the FSS portal.
When the status changes to "Receipt received", it means that the report has been submitted. The receipt can be opened and viewed, if necessary, saved. If the calculation status is "Sending error", it means that the calculation has not been sent and you need to try again.
If the status is indicated as “Decryption error”, the FSS could not decrypt the calculation or verify the electronic signature. Make sure you select the correct certificate to sign the invoice and submit again.
The status "Format control error" indicates that the calculation was not submitted. You need to correct the errors and resubmit the report. If the status is "Logic Control Error", then a receipt with errors has been received. The need to correct them must be reported to the FSS.
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What is an expedited 4-FSS report?
In the Kontur.Extern system, you can choose the so-called accelerated method of sending a 4-FSS report to the regulatory authority. To do this, select the "FSS" menu > "Load from file", select the file and click on the "Upload and send" button.
How to send a 4-FSS report online
In 2020, accountants submit a 4-FSS report four times. In January, they report for 2019, in April - for the first quarter, in July - for the second, and in October - for the third quarter of 2020. The report for all 4 quarters of 2020 is due in 2021. We will tell you what a 4-FSS report is, how to fill it out, in what ways and when to submit it.
Report 4-FSS: who rents and why
4-FSS is a mandatory quarterly report for all legal entities and individual entrepreneurs who accrue injury contributions for their employees under an employment or civil law contract. It is also handed over by individuals who hire official assistants under an employment contract. For example, a personal chef or driver.
The report is needed to calculate insurance premiums for work-related injuries and occupational diseases of insured employees of the company. The calculation takes into account information on accidents and on special assessments of working conditions and medical examinations of the employee. Also in the form there are insurance premiums at a fixed rate, information about the employer's expenses for paying sick leave.
Accounting form 4-FSS appeared in 2017. 4-FSS was approved in September 2016 and entered into force in January 2017. In June 2017, the FSS updated the form with Order No. 275 dated June 7, 2017, since then it has not changed. A field has been added to the title page, which is filled in by budgetary organizations. The remaining changes affected the division of responsibilities between the FSS and the Federal Tax Service. Part of the calculations were removed from Social Insurance, and now the section on disability (temporary, due to illness or in connection with motherhood) has been transferred to the Federal Tax Service.
Zero form 4-FSS in 2020
An organization or entrepreneur who did not work in the reporting period and did not make any deductions to employees must also report in the 4-FSS form. In this case, it is necessary to submit a zero form, than to notify the FSS of the lack of activity in the reporting period.
As part of the zero form, they hand over the title page, and tables 1, 2 and 5, which are filled in with dashes. Together with the form, you can submit an explanation to the FSS that you did not work, did not pay salaries, and, therefore, did not make contributions to the fund. But this is not necessary, if necessary, the FSS itself will request the necessary information.
Submit a 4-FSS report at Contour.Accounting- a service for convenient accounting and reporting via the Internet.