Preparation of a reference-calculation for submission to the FSS. FSS reporting: form, deadlines and delivery procedure

The last time the 4-FSS form was changed in 2017 (Order of the FSS of the Russian Federation of 06/07/2017 No. 275) - it is submitted only for injury contributions, the rest of the contributions are administered by the Federal Tax Service. The report must still be submitted to the FSS.

Report 4-FSS in 2020, form - free download

The form includes a title page and 6 tables. All policyholders, without exception, fill out the title page, tables No. 1, 2 and 5. The remaining indicators are entered only if available, and they do not need to be submitted in the absence of data. Blank lines of the 4-FSS form are always crossed out.

Important! Do not forget to indicate on each page at the top your registration number and the five-digit code of subordination, which are assigned to each company when registering with the FSS at the beginning of activity.

Organizations with more than 25 employees are required to submit the 4-FSS form via the Internet; for this, use our Kontur.Extern service. Our service has only up-to-date forms and templates, and reports are generated automatically based on the entered numbers. The system allows you to track the status of the report, receive control protocols and receipts for the acceptance of electronic reporting from the FSS portal. Even if the FSS receiving gateway is not available at the time of sending, you will have evidence that your reports passed through our server on time.

Take advantage of the "Test Drive" Kontur.Externa - fill out and send the 4-FSS form for free!

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How to fill out a title page

The principle of filling in the title page does not differ from filling in the title pages of other reporting forms.

4-FSS is a report that reflects only insurance premiums "for injuries". Insurers in 2017 for the first time began to submit this updated report, which lacks data on insurance premiums in case of temporary disability and maternity, since they came under the control of the Federal Tax Service of Russia.

Since the administration of insurance premiums for temporary disability and in connection with motherhood came under the control of the Federal Tax Service from 01/01/2017, in the first quarter of 2017, policyholders for the first time submitted a radically changed form 4-FSS. This report is called "Calculation of accrued and paid insurance premiums for compulsory social insurance against accidents at work and occupational diseases, including the cost of paying insurance coverage."

What is the reporting form 4-FSS

The current form and electronic format of the calculation were approved by order of the Social Insurance Fund of the Russian Federation of September 26, 2016 No. 381, as amended by order of the FSS of Russia of June 7, 2017 No. 275. The main difference from the previous form is the exclusion of sections on contributions for disability and maternity, which have been transferred to a single calculation of insurance premiums, which is now accepted from employers by the Federal Tax Service. Form 4-FSS was significantly reduced in volume, in fact, only section II of the old form, devoted to contributions for injuries, which remained under the authority of the Fund, was preserved in it. The procedure for filling out 4-FSS in 2019 is considered in the form of an instruction.

Reporting deadlines for 2019

Form 4-FSS for the 4th quarter of 2019 is submitted to the regional authority of the Social Insurance Fund in paper or electronic form. On paper, it will be accepted only by those employers whose average number of employees does not exceed 25 people. A paper report to the FSS for the 4th quarter of 2019 is provided by the 20th day of the month following the reporting period, and an electronic report by the 25th day. These requirements have not changed.

Billing period

Online filling

On the websites of developers of accounting software My business, Kontur, Nebo and others, it is possible to fill out 4-FSS online for free. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

It is possible to fill out 4-FSS on the FSS portal: please note that the data will not be saved on the site, the generated report must be downloaded and then sent to the department through the document sending gateway.

Regardless of the tax regime, all entrepreneurs are required to submit a quarterly report to the Social Insurance Fund in the prescribed form (4-FSS). The report is submitted even if the activity was not carried out and the employees were not paid wages. Such reporting is called zero and is mandatory. The fund imposes a fine on the enterprise for the delay in submitting the report. To avoid this, it is necessary to strictly observe the deadlines established by law.

Who must report on the FSS form

The Social Insurance Fund approved the official form 4-FSS, according to which entrepreneurs must report. Depending on the number of employees, reporting must be submitted either on paper (enterprises with up to 25 employees) or electronically through specialized communication channels. Legal entities and individual entrepreneurs with less than 25 employees can submit a report electronically if they wish. It should be remembered that the deadlines for submitting electronic and paper reports are different, so in order to avoid a fine, you need to study them in advance.

For individual entrepreneurs who do not have employees, the possibility of voluntary transfer of insurance premiums is provided, and for reporting a special form 4a-FSS. If the entrepreneur pays wages to employees, then he submits the form on a general basis.

FSS reporting reflects all payments of the organization related to payroll and any other income of employees. The statement is handed over to the territorial bodies of funds at the location of the organization (IP at the place of residence).

Methods for submitting reports to the FSS

There are several options for submitting a calculation in social insurance. For example, you can take the report to the post office and send it by registered mail with a description of the attachment, or take the document personally to the branch. It is also possible to provide a statement via electronic communication channels through a specialized operator by signing the document with an electronic digital signature.

Particular attention should be paid to electronic reporting, since every year the circle of firms that manually submit printed reports to the FSS is narrowing. From January 1, 2015, firms with an average headcount of more than 25 people are required to submit an electronic report.

To submit a report, a legal entity must obtain an electronic digital signature, which is issued by special certification centers. Unlike a regular stroke, it is very difficult to fake it. The absence of a digital signature makes it impossible to submit reports, so you need to get it in advance.

Quarterly in the FSS

The report to the social insurance fund is considered submitted on the day when the document was sent by mail or submitted to the fund. Confirmation of delivery by mail is considered a mark on the inventory and a printed receipt from the post office. Electronic change is confirmed by a unique number assigned by the operator. The deadlines for reporting to the FSS are the same for everyone. Therefore, zero reporting is submitted according to general rules, despite the absence of accruals.

All organizations are required to submit 4-FSS four times a year. The new deadlines are effective from 2015. According to the resolution, the calculation on paper is submitted before the 20th day of the month following the last quarter, and the electronic version - before the 25th day.

first quarter - April 20;
half year - July 20;
nine months - October 20;
reporting for the year in the FSS - January 20.

The established deadlines are mandatory, but if the reporting date falls on a holiday or weekend, the date is moved to the next business day.

What fines threaten enterprises if the FSS reporting is overdue

Penalties from the Social Security Fund are not uncommon. Some companies do not take the delivery of zero reporting very seriously, mistakenly believing that the absence of accruals will not entail punishment.

If the deadlines for submitting reports to the FSS are missed, then the following penalties are imposed on the company:

1000 rubles - non-provision of zero reporting;
5% of accrued payments for the last three months - if there are accruals;
30% of accrued payments - in case of malicious violation of the deadline;
300-500 rub. - an administrative fine on the official responsible for the timely delivery of the document.

Common Mistakes

If for some reason an overpayment of contributions has occurred in the fund, then it will not become a reason for canceling the fine. When submitting deliberately false information, as a result of which the report was not accepted, the company may also be fined.

Very often, companies mistakenly underestimate the amounts of contributions, and as a result pay less taxes. In this case, there is a line of fines. The penalty will be calculated from the amount of underpayment and will be 20%. If the fund finds that this was done intentionally, then the penalty will increase to 40%. The same procedure for issuing fines applies to contributions for injuries.

Companies that, according to Federal Law 212-FZ, depending on the number of employees, are required to report only in electronic form, will also be fined 200 rubles when submitting documentation on paper.

How to dispute penalties

When reporting is submitted electronically, various controversial points often arise that can be challenged. If the violation of the reporting deadlines occurred due to the fault of the operator, then such a situation can be tried to defend. But at the same time, the company must have indisputable facts confirming the innocence of the taxpayer. Such points will need to be challenged in court.

Also, the amount of accruals to the fund may affect the amount of the fine. Very often, the recovery is calculated from the amount of tax minus the expenses incurred. Penalties are always calculated in proportion to the degree of guilt of the defendant.

Rules for reporting to the FSS

Despite the fact that the reporting form changes periodically, and adjustments are made to its sections, the basic principles of filling always remain constant.

The FSS reporting has a title page containing mandatory information about the insured, by which he is identified in the branch of the fund. Important details are: the name of the company and the registration number assigned by the fund. In addition to these data, the title page of the form indicates: PSRN, company address, payer code.

You need to hand over in social insurance only those sections that contain digital information. Empty tables may not be provided. In some cases, the fund requires the submission of additional documents to confirm the expenses incurred.

Innovations effective from 2017

Currently, the 4-FSS form is valid as amended by the order of the fund dated 07/04/2016 No. 260. Reporting to the FSS for the 3rd quarter of 2016 must be submitted on this form. In the near future, namely from 2017, new changes await the calculation of accruals.

The administration of the social tax passes into the hands of the tax inspectorate. This was done in order to improve control over incoming accruals and reduce the burden on the insured. The submission of reports to the FSS from the new year will be canceled. Instead of the old document, it is planned to use the Unified Calculation, which will be submitted to the tax office on a quarterly basis. It will also combine contributions to the pension fund and the health insurance fund (FFOMS). It is necessary to hand over a new calculation by the 30th day of the month following the reporting quarter.

And yet, the mandatory reporting forms of the FSS will have to be handed over to the fund. For this, a new specialized calculation will be developed.

When switching to a new format for calculating contributions and submitting a Unified Calculation, the Fund will carry out organizational and explanatory measures. All taxpayers will be reconciled with payments and submitted reports.

Filling out 4 fss for pregnancy and childbirth is not currently being done. Organizations paying insurance premiums submit to 4-FSS only for "injuries" (NS and PZ) will have to submit reports to the FSS in the form 4-FSS for 2020. The report form was approved by the Order of the FSS of the Russian Federation dated September 26, 2016. No. 381 . This order approved and The procedure for filling out the form with an example and explanations. Below is given example, a sample of filling out the 4-FSS form for 2020

The FSS report form has become 2 times smaller. The tables that are filled out for the tax inspectorate were removed from it, leaving only the calculation for "injuries. Now this report is devoted only to contributions to compulsory social insurance against industrial accidents and occupational diseases. The procedure for calculating, paying and reporting on this type of contributions is established by the Law of July 24, 1998 No. 125-FZ .

Table 5 has also undergone changes, now it reflects information about the results of a special assessment of jobs and it is called "and mandatory preliminary and periodic medical examinations of employees at the beginning of the year."

Note: This is due to the entry into force in 2014 of the Federal Law of December 28, 2013 No. No. 426-FZ, according to which, instead of attesting workplaces, employers must conduct.

The changes have affected, among other things, the ciphers of payers of insurance premiums in terms of the category of payers of insurance premiums under code 101.

Note: A reference book of ciphers of insurers of insurance premiums to the Social Insurance Fund is provided for filling out Form 4-FSS.

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The procedure for filling out Form 4 of the FSS with an example and explanations

The rules for preparing a contribution declaration for "injuries" are prescribed in the Procedure approved by Order No. 381 of the FSS of Russia dated September 26, 2016. In many ways, they coincide with the rules for tax reporting. In the calculation according to the 4-FSS form, be sure to fill out the title page, tables 1, 2 and 5. The rest of the tables - only if there is data that needs to be reflected. These are the requirements of paragraph 2 of the Procedure, approved by order of the FSS of Russia dated September 26, 2016 No. 381.

When filling out the Calculation Form, only one indicator is entered in each line and the columns corresponding to it. In the absence of any indicators provided for by the Calculation form, in the line and the corresponding column a dash is put.

Average headcount in 4-FSS

An updated calculation is made according to the form that was in effect in the period for which you identified errors. Specify the number of the revised calculation on the title page in the "Adjustment number" field. For example, if you have updated the calculation for the second quarter of 2018 for the first time, put the number 001.

If there is a arrears, then first transfer the balance of contributions and penalties to the fund. Then you will not be charged a fine (subclause 1, clause 1.4, article 24 of the Law of July 24, 1998 No. 125-FZ).

Note: Submit updated calculations in the form 4-FSS for periods until January 1, 2017 to the FSS offices (Article 23 of the Law of 03.07.2016 No. 250-FZ). It does not matter that they include information not only about contributions for injuries, but also about contributions to compulsory social insurance. For more information, see How to make changes to the calculation of insurance premiums (ERSV).

The organization is obliged to recalculate and pay additional contributions if the fund has raised the tariff due to a change in the main activity. At the same time, when the organization receives a notification about the change in the tariff, then, most likely, the 4-FSS calculation for the first quarter will already be submitted. It is not necessary for the organization to specify it - the recalculation of contributions is not due to an error, but to the fact that the fund has set a new tariff. However, the territorial offices of the FSS in some regions require clarification of the calculation for the first quarter. Therefore, find out the position of the fund at the place of registration of the organization.

Recalculation of contributions at the new tariff due to a change in the main type of activity, show in table 2 the calculation for the six months:

on line 5 “Accrued contributions by the insured for past settlement periods” - the amount of contributions payable;
line 16 "Paid insurance premiums" - details of the payment order and the amount, if you have already paid the recalculated premiums;
line 19 "Debt for the insured at the end of the reporting (settlement) period" - the amount of recalculation, if you have not yet had time to pay additional contributions.

Do not recalculate in line 2 “Accrued for payment of insurance premiums”, otherwise the control ratios will not converge. The indicator “at the beginning of the reporting period” in line 2 of Table 2 of the semi-annual report should be equal to the assessed contributions from column 3 of line 2 of Table 2 of the report for the first quarter (FSS order No. 83 dated March 9, 2017). Also, an unpaid recalculation is not a debt, so don't report it on line 20.

The FSS can reduce the rate of contributions "for injuries" if the organization has. Recalculate contributions at the new rate from the beginning of the calendar year. The overpayment can be returned or set off against future payments (Article 26.12 of the Law of July 24, 1998 No. 125-FZ). At the same time, it is safer to submit a clarification in the form of 4-FSS.

There are no special lines in the calculation where you can specify how you recalculated the contributions. Auditors from the fund simply do not understand where the overpayment came from. Do not forget to change the contribution rate to the current one. You indicate it in lines 5 and 9 of table 1 of the calculation. In table 2 for the I quarter, specify:

on line 2 “Accrued for payment of insurance premiums” - accruals recalculated at a reduced rate;
lines 9 “Debt due to the territorial body of the Fund at the end of the reporting (billing) period” and 11 “Due to overpayment of insurance premiums” - the amount of overpayment that the organization has accumulated;
line 16 "Insurance premiums paid" - actually transferred amounts of premiums.

How to return the overpayment of contributions for "injuries"

Data for the example of filling out 4-FSS for 2019
Below is the initial data for an example of how to fill out the 4-FSS form if the organization uses the labor of people with disabilities.
Gasprom Limited Liability Company (Gasprom LLC) is registered in Moscow. It employs three people (including the manager), with whom employment contracts have been concluded. One of the employees is a disabled person of group III. All employees are citizens of the Russian Federation. During 2019, their number did not change.
For the specified period, the employees of Gasprom LLC were accrued payments subject to contributions for insurance against accidents:
for 9 months of 2019 - 945,000.00 rubles, of which 315,000.00 rubles. - a working disabled person, 630,000.00 rubles. - other employees;
for October 2019 - 105,000.00 rubles, of which 35,000.00 rubles. - a working disabled person, 70,000.00 rubles. - other employees;
for November 2019 - 105,000.00 rubles, of which 35,000.00 rubles. - a working disabled person, 70,000.00 rubles. - other employees;
for December 2019 - 105,000.00 rubles, of which 35,000.00 rubles. - a working disabled person, 70,000.00 rubles. - other employees.

In total, for 2019, employees were accrued RUB 1,260,000.00. Of these, 420,000.00 rubles. amounted to payments to a working disabled person, 840,000.00 rubles. - other employees. The organization did not make other payments in 2019.
For accident insurance premiums, Gasprom LLC applies a tariff of 0.40%.
Discounts and surcharges to the insurance rate are not established.
In relation to payments to a disabled employee, the organization applies a tariff of 0.24%.
For 2019, Gasprom LLC accrued the following amounts of premiums for accident insurance:
for 9 months of 2019 - 3,276.00 rubles;
for October 2019 - 364.00 rubles;
for November 2019 - 364.00 rubles;
for December 2019 - 364.00 rubles.

Total accrued for 2019 RUB 4,368.00
At the beginning of 2019, both the organization had no debt to the territorial body of the FSS of the Russian Federation, and the territorial body of the FSS of the Russian Federation to the organization.
During 9 months of 2019, the company transferred insurance premiums in the amount of 2,912.00 rubles to the budget. Contributions for September 2019 in the amount of 364.00 rubles. listed in October 2019
At the end of 2019, the organization had a debt in the amount of 364.00 rubles. These are insurance premiums accrued for December 2019, due in January 2020.
A special assessment of working conditions was carried out in 2016. No workplaces with harmful and (or) dangerous working conditions were identified in the organization.
In 2019, there were no industrial accidents in the organization.
At the end of 2019, Gasprom LLC fills out and submits the title page, tables 1, 2 and 5 of Calculation 4 - FSS without fail. There are no indicators for filling in the remaining tables of Calculation 4 - FSS, therefore they do not need to be filled out and submitted (clause 2 of the Procedure for filling out calculation 4 - FSS). Go to the website of the FSS RF reception gateway 4-FSS.
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VIDEO: New 4-FSS, What changes to take into account in the report, starting with reporting for the nine months of 2017
Watch the video on youtube.com

Program:
What has changed in the form of calculation of 4-FSS for nine months. New clarifications from the FSS and other departments on contributions for injuries
Recent clarifications from the FSS, which are important to consider when reflecting employee benefits, change of position.
How not to make a mistake with OKVED in the report: how to determine and where to check. Dependence of tariffs on OKVED, filling in table 1.
What to consider when filling out the line "Average number of employees": how not to make a mistake in calculating the indicator.
Who should now sign the report to the FSS. Requirements for an electronic signature. Power of attorney.
Features of filling in the table 1.1.
What debts to the FSS and overpayments to the fund should be reflected in table 2. What dates to limit the data: upon payment, upon accrual.
Features of filling tables 3 and 4.
How to claim expenses for the improvement of working conditions. What activities are funded by the FSS and how to reimburse.
What to consider when reflecting data on the special assessment of working conditions.
Errors in 4-FSS. Control ratios for checking the report
Injury contribution rate
Average number of employees for 4-FSS
How to submit and sign the calculation of 4-FSS. Errors when sending electronic reports
How to fill out special tables 4-FSS
How the Social Insurance Fund finances activities to reduce injuries
Information about special assessment and medical examinations. Table 5 calculation
Responsibility for non-payment of contributions for injuries and being late with 4-FSS
Rounding in 4-FSS. Tips for accountants

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The program "Preparation of calculations for the FSS" online on the website of the fund
The program is intended for enterprises and organizations. Version: 2.0.4.17, Date: 11/09/2015, File name: setup_arm_fss_single_2_0_4_17.zip - local single-user version, Size, bytes: 25 538 704
Calculations "Form 4-FSS", starting from the 1st quarter of 2015, are filled in according to the form approved by order of the Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59
Program functions:
1) reporting: filling out the calculations "Form 4-FSS" and "Form 4a-FSS";
2) printing of calculations;
3) uploading calculations to XML files; encryption of XML files and their transmission through the gateway; view receipts for transferred settlements
Download the 4-FSS preparation and dispatch program.
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ADDITIONAL RELATED LINKS

1. The title is drawn up by the payer of contributions, except for the block intended to be filled in by the employee of the fund.

2. The correction number line should be "000" when the form is first submitted. If there is a need to correct previously submitted information, updated reports are submitted indicating the codes "001", "002", etc.

Important: the revised report should be submitted on the form that was in force in the billing period for which discrepancies were identified.

3. In the "Reporting period" field, the period code and the number of requests by the employer for reimbursement of social security funds are entered.

This field is filled in as follows:

when submitting a report for 1 quarter, half a year, 9 months. and year, only the first two cells are filled in, while the codes are indicated: "03", "06", "09" and "12", respectively;
when the insured applies for the allocation of funds before the end of the reporting (settlement) period (when submitting an interim calculation), only the last two cells are filled in, the serial number of the appeal is indicated: “01”, “02”, etc.;
when applying for reimbursement based on the results of the reporting (settlement) period, the period code and the serial number of the application are indicated.

4. In the "Calendar year" field, enter the year for which (during which) the information is submitted.

5. The cell "Termination of activities" is filled in only upon liquidation of the insured, in which case the letter "L" is put.

When filling in the TIN and OGRN codes for legal entities, zeros are put in the first two cells.

7. The OKVED code is filled in. At the same time, newly created entities indicate the code according to the registration documents, and starting from the second calendar year of activity, they enter the code confirmed in the FSS.

8. The corresponding indicator in the cell "Budget organization" is entered only by state employees who indicate the code of the source of funding.

10. The following lines indicate the average number of the insured's personnel, as well as the number of disabled workers and workers in hazardous industries.

11. Next to it is the number of pages of calculation and supporting documents.

12. Then the block "Confirmation of the reliability of information" is filled in.

The code of the person who signed the calculation is indicated:

"1" - if the form is signed by the head of the organization (individual entrepreneur, individual who is not an individual entrepreneur);
"2" - if the calculation is certified by the representative of the insured;
"3" - if the information is confirmed by the legal successor of the liquidated company.

Then the full name is indicated. such person (name of the successor company), his signature and date. An imprint of the seal (if any) is affixed below.

If the calculation is signed by a representative, the name and details of the document confirming his authority are filled in.