Form 4 fss how to fill out the sample. IV

Form 4-FSS - a sample of filling out for the 1st quarter of 2019 with zero data you can see in our material. Here you will find a description of the mechanism for filling out such a report, find out which sheets do or do not need to be completed, and receive other important information on drawing up a zero 4-FSS.

What does the legislation say about zero 4-FSS?

Reporting to social security in Form 4-FSS is a calculation presented in tabular form, containing information:

• on insurance premiums for compulsory insurance against accidents at work and occupational diseases (ASP and OPD), accrued and paid in the reporting period (for injuries);
• expenses for payment of insurance coverage under NSP and PZ.

Zero calculation 4-FSS is a type of insurance reporting in the absence of reporting data. This situation arises if the company has suspended, ceased or is just planning to start operations.

The condition for the mandatory submission of such a calculation is contained in Art. 24 of the Law “On compulsory social insurance against accidents at work and occupational diseases” dated July 24, 1998 No. 125-FZ. This article speaks of the need for quarterly reporting on insurance premiums by all policyholders.

Find out who is taking the 4-FSS from this article.

Please note: an individual entrepreneur without employees does not submit a zero card to the Social Insurance Fund, since he is not an insurer.

There is no mention of zero form 4-FSS in the law. Nothing is said about this type of reporting in the FSS order No. 381 dated September 26, 2016, which describes the technology for filling out this reporting form.

However, this does not mean that the lack of reporting data relieves policyholders from submitting 4-FSS - everyone needs to report every reporting quarter. We will tell you how to do this in the following sections.

Mandatory zero sheets

Social insurance expects 4-FSS from policyholders in any case - whether they made payments in the reporting period in favor of individuals or not. If there is nothing to write down in the report, the employer will be required to submit a 4-FSS zero calculation completed according to special rules.

Its main difference from a regular (data-filled) calculation is the reduced volume of tables presented.

Calculation 4-FSS - 2019 is filled out on the form approved by. by order of the FSS dated September 26, 2016 No. 381, as amended. from 06/07/2017. You can download it below.

The minimum set of sheets and tables of the report is defined in clause 2 of Appendix No. 2 to Order No. 381 - it includes:

• title page;
• 3 tables (1 - calculation of the base for calculating insurance premiums, 2 - calculation of injury premiums and 5 - results of assessing working conditions).

These are mandatory sheets for 4-FSS. The remaining calculation tables (1.1, 3 and 4) may not be filled out - this is indicated in clause 2 of the Procedure for registration of 4-FSS, approved. by order No. 381 (Appendix No. 2). Therefore, you can create a zero calculation without them.

We will talk about the specifics of filling out the cells of the zero calculation tables in the next section.

How to prepare a report if there is no data - zeros, dashes or empty cells?

To correctly fill out the zero calculation in Form 4-FSS, use the algorithm set out in Appendix No. 2 to Order No. 381:

Clause of Appendix No. 2 to Order No. 381	Decoding
	Dashes are added to table cells if there is no reporting indicator.
	When filling out the “TIN” field in the 2 initial cells (zone of 12 cells), enter zeros (00) if the TIN consists of 10 characters. How to find out the FSS registration number by TIN in a couple of minutes, see the material
	In the 1st and 2nd cells of the field “OGRN (OGRNIP) of the legal entity, enter zeros (their OGRN consists of 13 characters with a 15-digit zone to be filled in)

In addition, individual calculation cells are not filled in at all - neither with zeros nor dashes. For example:

• the field “Cessation of activity” located on the title page - according to clause 5.6 of Appendix No. 2 to Order No. 381, code “L” is entered in this field (if the company or individual entrepreneur is liquidated in the reporting period) or it is not filled in at all;
• field “Budgetary organization” - only state employees work with it (clause 5.12 of Appendix No. 2 to Order No. 381), and in the reporting of other companies and individual entrepreneurs it remains blank.

From these features of the calculation filling technique, the following conclusion can be drawn:

• zeros are entered only in the 1st and 2nd cells of the “TIN” and “OGRN” fields if the value indicated in them consists of 10 or 13 characters, respectively;
• In the cells of the form tables, if there is no data, dashes are inserted;
• individual cells for a specific purpose are left unfilled.

If you generate several different reports in parallel at once, read the next section to protect yourself from errors.

Technology of filling out calculations - how not to make a mistake?

The above method of filling out the fields is typical only for 4-FSS. When preparing, for example, the calculation of contributions, a different scheme is used (clause 2.20 of Appendix No. 2 to the Federal Tax Service order No. ММВ-7-11/551@ dated 10.10.2016):

• 12 acquaintances of the “TIN” field of a single calculation for insurance premiums must be filled out from the first cells, and with a 10-digit TIN, dashes are entered in the last 2 cells (for example, 8970652349--);
• missing indicators (quantitative and total) are filled with zeros; in other cases, empty cells are crossed out.

For a sample of a zero single calculation for insurance premiums, please see the link.

Do not confuse these technical features of the design of different reporting forms, otherwise problems may arise with the timely acceptance of the 4-FSS calculation by social insurance specialists. They may not accept the calculation on formal grounds - due to non-compliance with the procedure established by law for filling it out.

Find out how much the policyholder will have to pay if, due to a technical or other error, the calculation is not submitted on time.

When are numerical values ​​entered in the zero report tables in the absence of “insurance” charges and payments?

The described scheme for filling out the calculation (namely, putting dashes in those table cells for which there are no indicators) cannot be used using the continuous method. That is, when filling out the zero calculation of 4-FSS, it is also necessary to take into account the peculiarities of filling out individual cells. Including:

Calculation cell 4-FSS	Explanation for filling
Row 5 of table 1	The line cannot be crossed out (there is information to fill it out) - write down the insurance rate in it, which is set for each policyholder depending on the class of professional risk. How the tariffs indicated in 4-FSS are set and what they depend on, find out
Rows 6 and 7 of table 1	Cross out the lines only if the tariff does not include a discount or surcharge
Line 8 of table 1	If you have received a tariff premium, in line 8 indicate the date of the corresponding FSS order
Line 9 of table 1	Always fill out the line - it will reflect: the result of arithmetic operations (adding a surcharge to the tariff or subtracting a discount from it); or the insurance rate from line 5, if there are no discounts or surcharges (lines 6, 7 and 8 are crossed out)
Row 1 of table 2	In the line, enter the amount of debt to social insurance for contributions from NSP and PZ at the beginning of the billing period (if there is such a debt) - it is reflected in the accounting (for loan account 69) and confirmed by the results of reconciliation with the fund. Compare it with the amount reflected on page 19 of the 4-FSS calculation for the previous year - the indicators should match
Row 3 of table 2	Fill out this line if the Social Insurance Fund has accrued injury contributions based on the results of desk or on-site inspections
Row 4 of table 2	Expenses not accepted for offset by the Social Insurance Fund for previous billing periods based on inspection reports are reflected here.
Row 5 of table 2	On this line, reflect the amount of contributions accrued by you for previous billing periods that are subject to payment (if any such accruals exist)
Row 6 of table 2	Fill out this line if your account has received reimbursement from social insurance that exceeds the amount of accrued injury contributions.
Row 7 of table 2	The line is filled in by companies and individual entrepreneurs if they have received a refund of overpaid contributions from social insurance.
Row 8 of table 2	The line contains a numeric value, if pages 1-7 (or some of them) reflected non-zero values ​​- the indicators on pages 1-7 are summed
Lines 9,14.1 of table 2	These lines reflect the debts of the Social Insurance Fund to the policyholder (at the end and beginning of the billing period)

Find out the technology for preparing the latest table 4-FSS in the next section.

Where can I get the information for Table 5?

Always fill out this table, regardless of whether the indicators are in the other calculation tables or not. It is devoted to the results of a special assessment of working conditions (SOUT) and mandatory medical examinations performed at the beginning of the year.

Please put dashes in all cells if you have registered as an insured this year. Other companies and individual entrepreneurs need to collect information:

• from the personnel service - about the number of jobs (this information is needed for column 3), the number of employees required to undergo medical examinations (column 7) and those who have already passed them (column 8);
• from the SAW report - on the number of certified workplaces, including those classified as harmful and dangerous working conditions (columns 4-6).

We'll tell you what the law on SOUTH refers to as harmful working conditions.

Sample 4-FSS with an example for a novice policyholder

Let's consider the scheme for filling out the 4-FSS 2019 for a company created in the 3rd quarter.

Example

Initial data:

• Stroika Plus LLC was registered in August 2019.
• At the end of the 3rd quarter, activities had not yet begun, staff had not been recruited, payments had not been made, insurance premiums had not been paid.
• Only the director is on staff.
• The injury contribution rate is 2.3% (without discounts or surcharges).
• The SOUT is scheduled for December 2019.

Despite the lack of activity, in October 2019 the company will be required to submit its first calculation to social insurance in Form 4-FSS. It will be null because there is no data to fill:

• table 1—no injury payments were accrued;
• table 2 - Stroika Plus LLC did not conduct mutual settlements with the Social Insurance Fund;
• table 5—there is no information about the results of special assessment tests and mandatory medical examinations.

How to complete a zero calculation, see the sample of filling out 4-FSS, latest edition 2019.

Results

All policyholders fill out the 4-FSS calculation form. If they did not work during the reporting period or temporarily suspended their work, they must submit a zero calculation on this form. If there is no reporting data, you need to fill out 3 mandatory tables (1, 2 and 5).

The new form 4-FSS for the 4th quarter of 2017 has been updated. The changes affected the title page and table 2. A sample of filling out the 4-FSS for 2017 will help you compile your form without errors.

Form 4-FSS for the 4th quarter must be submitted no later than January 22, 2018, if reporting on paper. Or no later than January 25, if you fill out the calculation electronically.

In this article:

The procedure for filling out form 4-FSS for the 4th quarter of 2017 in 2018

In form 4-FSS for 2017, only sections on. There is no need to reflect contributions for insurance for temporary disability and maternity. Since 2017, companies and individual entrepreneurs have been transferring them to the tax office. Accordingly, such social contributions must be shown in the calculation of insurance premiums for the Federal Tax Service.

The instructions for filling out the calculation in Form 4-FSS for the 4th quarter of 2017 (year) are the same as for the calculation for the 3rd quarter (9 months). The form consists of six sheets. Previously there were fifteen of them. All policyholders must include in the calculation:

• title page;
• tables 1, 2 and 5.

Include the same sheets in the zero 4-FSS for the 4th quarter of 2017, but the filling pattern will differ in dashes in all lines and columns where there is no data. An exception is column 3 of table 5. If you did not conduct a special assessment of working conditions or certification of workplaces, indicate in column 3 of table 5 the total number of workplaces.

Two more sheets are intended for situations that not all companies and individual entrepreneurs have. The table below will help you understand filling out the 4-FSS calculation for the year (4th quarter of 2017).

• How to fill out and submit reports

What tables to fill out in the new 4-FSS calculation

Table number	What table is this in the old 4-FSS
Always fill out
Table 1 - here you calculate the amount that is subject to contributions for injuries	Table 6
Table 2 - reflects settlements with the Social Insurance Fund for contributions to injuries: balance at the beginning and end of the period, accrued and transferred amounts, expenses for benefits, compensation from the fund	Table 7
Table 5 - shows the results of the special assessment	Table 10
Fill out if your company sends employees to work in other organizations
Table 1.1 - calculation of contributions for employees whom the company outsourced. Type of activity, OKVED, contribution rate, enter not your own, but the host party’s	Table 6.1
Fill in if there have been accidents in the company
Table 3 - for injury benefit costs	Table 8
Table 4 - show the number of people who were injured at work during the reporting period	Table 9

The procedure for filling out the calculation of form 4-FSS for the 4th quarter of 2017

Please include your policyholder registration number at the top of the form on each page. Take it from the notice that the territorial body of the FSS of Russia issued during registration.

In the “Subordination Code” field, indicate the five-digit code of the territorial body of the Federal Social Insurance Fund of Russia in which the policyholder is registered. The first four characters are the unit code of the FSS of Russia. The fifth character characterizes the policyholder, usually the number 1. But there are other meanings:

• 2 - separate division;
• 3 - citizen.

Filling out the title page

When first filling out the calculation in Form 4-FSS for the 4th quarter of 2017, put “000” in the “Adjustment number” field on the title page. If you are specifying it, please indicate the serial number of the correction:

• “001” when you are clarifying the 4-FSS calculation for the first time;
• “002”, when they decided to clarify the calculation of 4-FSS for the second time, etc.

If you are submitting a calculation based on the results of the reporting or billing period (for 1 quarter, half a year, nine months and a year), fill in only the first two cells of the “Reporting period” field. For example, when filling out the 4-FSS calculation for the 4th quarter of 2017, indicate “12”, and put dashes in the next two cells.

If you are submitting a calculation to receive insurance compensation, then fill out only the last two cells. Indicate the number of requests for insurance compensation: “01”, “02”, etc. (clause 5.4 of the Procedure, approved by order of the Federal Insurance Service of Russia dated September 26, 2016 No. 381).

In the “Calendar year” field, indicate the year for which you are making the calculation. In our example this will be 2017.

Place the letter L in the “Cessation of activity” field only upon liquidation of the organization or upon termination of the entrepreneur’s activities. In other situations, when filling out the 4-FSS calculation for the 4th quarter of 2017, do not write anything in this field.

Indicate the name of the organization as written in its charter. For citizens, you must indicate your last name, first name and patronymic (if you have one). Make sure that the data matches the passport of the Russian citizen.

An example of filling out a title page for 2017

Table 1

When filling out Table 1 of the 4-FSS calculation for the 4th quarter of 2017, show the calculation base for contributions for insurance against industrial accidents and occupational diseases. The amount of the insurance tariff for this type of premium depends on the class of professional risk assigned to the organization (Article 1 of the Federal Law of December 22, 2005 No. 179-FZ, Article 1 of the Federal Law of December 1, 2014 No. 401-FZ).

In turn, the class of professional risk depends on the type of economic activity of the organization. The classification of types of economic activities was approved by order of the Ministry of Labor of Russia dated December 30, 2016 No. 851n. Multidisciplinary organizations with divisions whose activities differ from the main one can be classified into several occupational risk classes.

If all of the organization’s activities are classified as one occupational risk class, fill out the calculation in Form 4-FSS for the 4th quarter of 2017 once. Indicate all indicators in it for the organization as a whole.

If an organization has divisions with higher (lower) occupational risk classes, make a calculation using Form 4-FSS for the 4th quarter of 2017 for each of them.

In line 1 of Table 1 of the 4-FSS calculation for the 4th quarter of 2017, fill out the calculation base for calculating contributions, that is, the total amount of payments subject to insurance premiums. On line 2 - the amount of payments that are not subject to insurance premiums.

On line 3, reflect the base for calculating contributions. It is equal to the difference between the indicators in lines 1 and 2. And in line 4, indicate the amount of payments in favor of the disabled.

In column 3, provide the indicators calculated on an accrual basis from the beginning of the year. And in columns 4-6 - indicators for the last three months.

In line 5, indicate the amount of the insurance rate established for the organization or for its separate division. In the example of filling out 4-FSS in 2017 (below), the minimum tariff is 0.2 percent. It may be different for your company.

If to the insurance premium rate, indicate the discount percentage in line 6.

If the organization applies a surcharge to the insurance premium rate, indicate the percentage of the surcharge on line 7. And in line 8 - the date of the order of the territorial branch of the FSS of Russia to establish the allowance.

In line 9, reflect the final rate of insurance premiums, taking into account the discount or surcharge. Round the tariff value to two decimal places. For example, 0.25 (clauses 7.1-7.9 of the Procedure, approved by order of the FSS of Russia dated September 26, 2016 No. 381).

Table 1

Table 1.1

Table 1.1 is filled out only by employers who temporarily transfer their employees to other organizations or entrepreneurs. Insurance premiums from payments to these employees are calculated by the “sending party,” that is, the employer.

Fill in as many rows in Table 1.1 as to how many organizations and entrepreneurs you sent employees to. In each, indicate:

• in column 2 - registration number in the FSS of Russia;
• in column 3 - TIN;
• in column 4 - OKVED.

In column 5, enter the total number of employees who temporarily worked in other organizations during the reporting period. In columns 6, 8, 10 and 12, reflect payments to these employees:

• for the reporting or billing period (quarter, half-year, nine months or year);
• for each of the last three months.

In columns 7, 9, 11, 13, separately indicate payments to disabled people for these periods. If there are none, put dashes.

Column 14 - for the insurance rate of the receiving party (without a discount or surcharge). And in column 15, indicate the indicator taking into account the discount or surcharge with two decimal places. If the receiving organization does not have discounts or surcharges on the insurance rate, put a dash in column 15. This is provided for in paragraphs 8-9.9 of the Procedure approved by Order No. 381 of the FSS of Russia dated September 26, 2016.

table 2

In line 1 of Table 2, reflect the debt to the Social Insurance Fund of Russia at the beginning of the year. This indicator does not change during the billing period.

On line 2, reflect the amount of accrued insurance premiums at the beginning of the period and for the last three months, broken down.

On line 3, indicate the amount of insurance premiums accrued based on reports of on-site and desk inspections. And on line 4 - the amount of insurance premiums that were not accepted for offset based on the results of on-site and desk audits.

On line 5 you need to reflect the insurance premiums that the policyholder himself has accrued for previous periods.

On line 8, enter the total amount. You will get it by adding rows 1 to 7 of this table.

On line 12, indicate the debt of the Federal Social Insurance Fund of Russia to the policyholder at the beginning of the year.

On line 15, indicate the costs of compulsory social insurance on an accrual basis from the beginning of the year with a breakdown for the last three months of the period.

On line 16, reflect the insurance premiums that were transferred to the Federal Social Insurance Fund of Russia, broken down for the last three months.

On line 17, indicate the amount of the written off arrears that is registered with the policyholder, as well as the debt that is not subject to collection by a court decision. That is, the arrears that the FSS of Russia does not have the right to collect due to the expiration of the statute of limitations.

On line 18, enter the total amount. You will get it by adding rows 12 to 17 (except 13 and 14) of this table. On line 19, reflect the insured's debt at the end of the billing period. Including on line 20, indicate only the amount of debt for which the payment period has expired.

Sample of filling out Table 2 of the 4-FSS calculation for 2017 (4th quarter of 2017)

Table 3

Fill out Table 3 of Form 4-FSS if, during the reporting period, you paid hospital benefits in connection with work-related injuries and occupational diseases, financed measures to prevent injuries, and incurred other expenses for insurance against accidents and occupational diseases. A complete list of such expenses is in paragraph 1 of Article 8 of the Federal Law of July 24, 1998 No. 125-FZ.

In the table, indicate cumulatively the expenses that have been incurred since the beginning of the year. On line 1, reflect the paid temporary disability benefits due to industrial accidents. Line 2 - information about benefits for external part-time workers. Line 3 - information about benefits to citizens who suffered in other organizations.

In line 4, write down data on benefits related to occupational diseases. Line 5 contains information about benefits for external part-time workers. Line 6 contains information about benefits to citizens who suffered in other organizations.

In line 7, enter information about payment for vacations for sanatorium-resort treatment of employees (in addition to annual paid leave).

Complete line 9 if you took any preventive measures during the year to reduce industrial injuries and occupational diseases.

Line 10 is final - in it indicate the sum of lines 1, 4, 7 and 9. The indicator in line 10 must coincide with the amount in line 15 of table 2 (clause 12.1-12.6 of the Procedure, approved by order of the FSS of Russia dated September 26, 2016 No. 381 ).

Table 4

Fill out Table 4 of Form 4-FSS if during the year the policyholder had accidents at work or was diagnosed with an occupational disease.

On line 1, indicate the number of employees who were injured at work during the year. On line 2, additionally decipher how many people died due to accidents. Take the data from industrial accident reports (Form N-1).

On line 3, indicate the number of employees who were diagnosed with occupational diseases during the year. Take the data to fill out from the reports on the case of occupational disease (approved by Decree of the Government of the Russian Federation of December 15, 2000 No. 967).

In line 4, show the sum of the indicators in lines 1 and 3. On line 5, indicate the number of cases at work or occupational diseases that resulted only in temporary disability (clause 13.1-13.4 of the Procedure, approved by order of the FSS of Russia dated September 26, 2016 No. 381).

Table 5

In Table 5, indicate data on special assessment of working conditions and medical examinations. In columns 3-6 of Table 5, indicate the total number of workplaces that are subject to special assessment, and the number of workplaces that have already been inspected (including those classified as harmful and hazardous working conditions). Fill out the columns based on the report on the special assessment of working conditions.

In columns 7-8 on line 2, indicate the number of employees who work in harmful and dangerous working conditions and must undergo mandatory and preliminary medical examinations. Fill out the columns based on the final reports of the medical commissions. Determine the number of employees as of the beginning of the calendar year.

In relation to homeworkers and remote workers, a special assessment of working conditions is not carried out - there is no need to indicate their number in line 1, columns 3-6 of Table 5. However, if such employees are employed in jobs that require preliminary and periodic medical examinations, then indicate their information in line 2, column 7-8.

This is provided for in paragraphs 14.1-14.4 of the Procedure approved by Order No. 381 of the FSS of Russia dated September 26, 2016.

If you have not carried out a special assessment of working conditions or certification of workplaces, fill out table 5 anyway: in column 3 indicate the total number of workplaces, and in columns 4, 5 and 6 put dashes.

Sample of filling out Table 5 for the 4-FSS report

What to consider when filling out 4-FSS in 2018

The Fund has approved the specifics of filling out 4-FSS for companies participating in the pilot project. The changes are already in effect (order of the Federal Insurance Service of the Russian Federation dated March 28, 2017 No. 114). The pilot project companies should not reflect benefits and other expenses for injury insurance - these are lines 15 of Table 2 and Table 3. After all, benefits and other insurance expenses are paid by the fund. Similar rules were in effect for the old form 4-FSS. If the company mistakenly filled out unnecessary indicators, submit an amendment.

Fine for failure to submit 4-FSS for the 4th quarter of 2017

An insured who fails to submit a report on time will be fined under paragraph 1 of Article 26.30 of Federal Law No. 125-FZ of July 24, 1998. The fine is 5 percent of the amount of contributions accrued over the last three months. It is paid for each full or partial month of delay. The law also has a maximum amount - 30 percent of the amount of contributions according to the calculation. Officials also provided for a minimum amount of 1,000 rubles.

In addition to the policyholder himself, the director also faces a fine. The fine ranges from 300 to 500 rubles. (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

If for some reason you do not agree with the decision of the territorial office of the fund, you can appeal it.

How to submit 4-FSS calculations for the 4th quarter of 2017 in 2018

The method of submitting the calculation depends on the number of employees. If the average number of employees of the policyholder for the previous year:

• exceeds 25 people, then submit payments in form 4-FSS only electronically. This procedure also applies to newly created organizations with more than 25 people.
• 25 people or less, then you have the right to submit calculations in Form 4-FSS both on paper and electronically.

If you have to report electronically, but submitted the calculation on paper, then there will be a fine of 200 rubles. (Article 26.30 of the Federal Law of July 24, 1998 No. 125-FZ). The form for both cases is the same (approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381).

The new form “Calculation of accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and compulsory social insurance against accidents at work” was officially approved by the document Order of the Social Insurance Fund of the Russian Federation dated September 26, 2016 N 381 (ed. dated 06/07/2017) .

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Despite the fact that since 2017, control over part of the insurance transfers has become the responsibility of the tax service, payments for “injuries” are still transferred to the Social Insurance Fund. This means that the requirement to submit a report has not been abolished. The article describes Form 4 FSS 2017, a sample and the procedure for filling it out.

New form 4 FSS 2017 - sample filling

The FSS form 4 contains a title page and five tabular areas. Absolutely all organizations must submit a completed title page and tables 1, 2 and 5. Empty cells are marked with dashes. At the top of each sheet of the report, the policyholder's registration number and code are written. At the bottom of the pages is the manager’s signature and the date the report was submitted. Let's take a closer look at what FSS Form 4 is and how to fill out the sample.

Sample of filling out the title page of Form 4 FSS

The title page is prepared by the insurer. If the FSS form is submitted as zero, the sample for filling out the first sheet will be similar.

Let's look at the form in which Form 4 of the Social Insurance Fund is submitted for the half-year - a sample of filling is given using the example of Delta LLC. The company has 10 employees. Based on the results of special certification of workplaces, no harmful or dangerous factors were identified. For the first quarter, the company submitted a zero report in Form 4 to the Social Insurance Fund. The company hired contractors, but according to the law, did not pay contributions for “injuries” for them. According to the type of activity, Delta LLC has been assigned the first professional risk class.

Let's fill out the sample form 4 FSS in 2017 in order:

1. At the top of the form, the policyholder's registration number and subordination code are written down.
2. We write the correction number. Delta LLC submits the primary report, so the code will be “000”.
3. Delta LLC submits a half-year report, so the sample for Form 4 of the FSS has the period code “06”, the year is 2017.
4. Next, the company’s data is indicated according to the constituent documents and an extract from the Unified State Register of Legal Entities.
5. The column “Average number of employees” indicates the number of employees at the time of submission of the report.

If the report is certified by the manager, then the sign “1”, his full name, personal signature and date are indicated.

Filling out the tables of Form 4 FSS

The first table contains information about the base for transferring payments. In line 1 we will indicate the total amount of payments to employees and the amount of remuneration by month of the reporting quarter. Line 2 contains amounts not subject to insurance premiums (under GPC agreements). In our case it is 500 rubles. for April. Line 3 indicates the difference between lines 1 and 2. Delta LLC does not employ disabled people, discounts or allowances for insurance payments, so a dash is placed in these lines. The tariff rate is 0.2 in accordance with the professional risk class.

Since Delta LLC did not pay fees for contractors, table 1.1 is not filled out. Table Part 2 provides calculations of payments for injuries. For the first quarter, the company submitted a zero report, so we put a dash in line 1. Next, we calculate the amount of the contribution.

In tab. 1 page 3 indicates the taxable base is 899,500, the rate is 0.2. We get the calculation 899,500/100 x 0.2 = 1799. Similarly, we calculate the amount of insurance premiums by month of the reporting quarter.

In line 16 we indicate the amount of insurance payments actually paid. Delta LLC paid 1199 rubles, so the debt for the next period is 600 rubles. This figure is indicated on line 19.

Table areas 3 and 4 provide information about work-related injuries and illnesses. They are filled out if the company had insured events during the reporting period. There were no such cases at Delta LLC.

A sample of filling out Table 5 of Form 4 of the FSS includes data on the SOUT (special assessment of jobs). Here it is written:

• the number of jobs that are subject to special assessment (page 1, group 3);
• workplaces in respect of which a special assessment was carried out (page 1, gr. 4-6);
• the number of workers whose work is considered harmful or dangerous (p. 2, gr. 7-8).

LLC "Delta" underwent a special safety assessment in relation to all workplaces, but no harmfulness or danger was identified. The completed report must be submitted by the 20th (in paper form) and by the 25th (in electronic format).

The sample for filling out Form 4 of the FSS may vary, depending on the initial data about the company.

Form 4 FSS zerovka: sample filling

If in the example the FSS form 4 was filled out as zero, the 2017 sample would also not include data for filling out tabular areas 3 and 4. Thus, the FSS form 4 zero would include the completed:

• title page;
• tables 1, 2 and 5.

This is relevant for organizations without employees if the manager was not paid wages for the reporting period.

Filling out 4 FSS for pregnancy and childbirth is currently not performed. Organizations that pay insurance premiums submit to 4-FSS only for “injuries” (NS and PZ) will have to submit reports to the FSS authorities in form 4-FSS for 2019. The report form was approved by the Order of the Federal Social Insurance Fund 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 an example, a sample of filling out Form 4-FSS for 2019.

The FSS report form has become 2 times smaller. The tables that are filled out for the tax inspectorate were removed from it, only the calculation of “injuries” was left. Now this report is devoted only to contributions for compulsory social insurance against accidents at work 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 .

The changes affected, among other things, the codes of insurance premium payers in the category of insurance premium payers under code 101.

Note: A directory of codes for policyholders of insurance contributions to the Social Insurance Fund is provided for filling out form 4-FSS.

Changes have been made to Form 4-FSS for policyholders who provide personnel to other organizations or individual entrepreneurs

The 4-FSS reporting form has been supplemented with a new table No. 1.1, which will have to be filled out by those insurers who temporarily send their employees under a contract for the provision of personnel to work in other organizations or individual entrepreneurs. Order of the Social Insurance Fund dated July 4, 2016 No. 260 with corresponding changes to the calculation form was registered by the Ministry of Justice on July 20, 2016, and will come into force on August 1, 2016.

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4-FSS for pilots: new rules for filling out

Starting from the first quarter of 2017, present 4-FSS policyholders must use the new form. In this regard, Social Insurance approved the procedure for filling out the updated calculation by participants in the pilot project.

Note: Order of the FSS dated March 28, 2017 No. 114

In the regions participating in the FSS pilot project, sick leave benefits are paid not by employers, but directly by the Fund’s branches. At the same time, the number of such regions is growing every year. So, in particular, in the period from 2017 to 2019 (inclusive) another 39 regions will join the project (13 regions per year).

The procedure for filling out the 4-FSS calculation for project participants, among other things, provides its own specific information for “experienced pilots” and policyholders who are yet to join the project.

Note: The new rules partially come into force as of reporting for the first quarter of 2017.

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WHERE to submit the report, DEADLINES and METHODS FOR SUBMISSION 4-FSS

Where to submit the payment

If the organization does not have separate divisions, then submit the calculation to the territorial office of the Social Insurance Fund at its location (clause 1 of Article 24 of the Law of July 24, 1998). That is, at the place of registration of the organization.

If the organization has separate divisions, then Form 4-FSS must be submitted in the following order. Submit the calculation to the territorial office of the FSS at the location of the separate unit only if:

1. such a unit has a current (personal) account
2. and independently pays salaries to employees.

Note: In this case, in the 4-FSS form, indicate the address and checkpoint of the separate unit.

When the above conditions or at least one of them are not met, include all indicators for such a division in the calculation for the head office of the organization and submit it to its location. Do the same if the separate division is located abroad. This follows from the provisions of paragraphs 11, 14 of Article 22.1 of the Law of July 24, 1998 No. 125-FZ.

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Calculations in Form 4-FSS must be submitted at the end of each reporting period.

There are four such periods: the first quarter, half a year, nine months and a year:

• They must be submitted on paper no later than 20th
• In electronic form - no later than 25th date of the month following the reporting period.

If the deadline for submitting a calculation falls on a weekend, report on the next business day. This follows from the Civil Code of the Russian Federation. Although the rule on rescheduling is not directly stated in Law No. 125-FZ of July 24, 1998, other areas of legislation can be applied by analogy.

Kontur.Extern: How to easily submit a new 4-FSS form through an EDF operator

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Fines, What are the consequences of late payment submission?

An insured who fails to submit a report on accidents on time will be fined under paragraph 1 of Article 26.30 of the Law of July 24, 1998 No. 125-FZ. Fine - 5 percent of the amount of contributions, which is due to the budget for the last three months of the reporting (settlement) period. This fine will have to be paid for each full or partial month of delay. The maximum fine is 30 percent of the amount of contributions according to the calculation, and the minimum is 1000 rubles.

In addition, administrative liability is provided for late submission of calculations for insurance premiums for injuries. At the request of the FSS of Russia, the court may fine officials of the organization (for example, the manager) in the amount of 300 to 500 rubles. (Part 2).

In addition, the policyholder may be fined for refusing to provide documents that confirm the correctness of the calculation of premiums, and for missing the deadline. The fine amount is 200 rubles. for each document not submitted. The fine for the same violation for officials is 300–500 rubles. (Article 26.31 of the Law of July 24, 1998 No. 125-FZ, paragraph 3 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Note: If for some reason you do not agree with the decision of the territorial office of the fund, you can appeal it.

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Fines for non-compliance with the established method of submitting calculations for insurance premiums

• there is a fine - 200 rub. (Article 26.31 of the Law of July 24, 1998 No. 125-FZ).
  The fine for the same violation for officials is: 300–500 rub. (clause 3).

Reporting in Form 4-FSS is submitted in the prescribed form in the following ways:

• on paper;
• electronically via telecommunication channels.

Form 4-FSS is provided to the FSS on paper, if it does not exceed 25 Human. Otherwise, the reporting must be submitted electronically, certified with an electronic digital signature.

If you sent reports in Form 4-FSS via telecommunication channels, the day of its submission is considered the date of its sending.

If the electronic calculation of 4 FSS due to errors did not pass logical control, but at the same time it was transferred to the FSS in a timely manner, then officials do not have the right to hold the policyholder liable for late reporting. This conclusion was reached by the Moscow District Arbitration Court in its resolution dated 03/06/15 No. A40-109343/14.

The courts of three instances declared the fine unlawful, because Article 19 of Law No. 125-FZ provides for liability for failure to submit a report to the Social Insurance Fund within the prescribed period. And if the special communications operator confirmed that the policyholder sent the report to the payment gateway on January 25, that is, on time. And the fact that the report was submitted with erroneous calculation parameters is not evidence of a violation of the reporting deadline, since the indicated erroneous calculation parameters are not related to the reporting deadline. Since the original 4-FSS calculation was sent on time, there are no grounds for a fine.

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4-FSS reporting on paper is submitted:

• personally;
  

  Note: Passport required

• through your representative;
• sent in the form of a postal item with a description of the attachment.
  When sending reports by mail, the day of its submission is considered the date of dispatch.

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

The rules for preparing a declaration of contribution for “injuries” are prescribed in the Procedure approved by Order No. 381 of the Federal Social Insurance Fund of Russia dated September 26, 2016. In many ways, they coincide with the rules for tax reporting. When calculating using Form 4-FSS, be sure to fill out the title page, tables 1, 2 and 5. The remaining 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 corresponding columns. If there are no indicators provided for in the Calculation form in the line and the corresponding column a dash is placed.

Average number of employees in 4-FSS

The adjusted calculation is made according to the form that was in effect during the period for which you identified errors. Please indicate the updated calculation number on the title page in the “Adjustment number” field. For example, if you have clarified the calculation for the second quarter of 2018 for the first time, enter the number 001.

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

Note: Please submit updated calculations in Form 4-FSS for periods before January 1, 2017 to FSS branches (Article 23 of Law No. 250-FZ dated 07/03/2016). It doesn’t matter that they include information not only about contributions for injuries, but also about contributions for compulsory social insurance. For more information, see How to make changes to insurance premium calculations (ERSV).

The organization is obliged to recalculate and pay additional contributions if the fund has increased the tariff due to a change in the main type of activity. At the same time, when the organization receives a notification about the tariff change, then, most likely, the 4-FSS calculation for the first quarter will already be submitted. It is not necessary to clarify its organization - the recalculation of contributions is not due to an error, but to the fact that the fund has established a new tariff. However, territorial branches of the Social Insurance Fund 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 is shown in table 2 of the calculation for the half-year:

• on line 5 “Contributions accrued by the policyholder for past billing periods” - the amount of contributions to be paid additionally;
• line 16 “Insurance premiums paid” – details of the payment order and the amount, if you have already paid the recalculated premiums;
• line 19 “Debt owed by the policyholder at the end of the reporting (calculation) period” - the recalculation amount, if additional contributions have not yet been paid.

In line 2 “Accrued for payment of insurance premiums” do not enter the recalculation, otherwise the control ratios will not converge. The indicator “at the beginning of the reporting period” in line 2 of table 2 of the report for the half-year should be equal to the accrued contributions from column 3 of line 2 of table 2 of the report for the first quarter (FSS order No. 83 dated 03/09/2017). Also, the unpaid recount is not a debt, so do not enter it on line 20.

The Social Insurance Fund 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 offset against future payments (Article 26.12 of the Law of July 24, 1998 No. 125-FZ). In this case, it is safer to submit an update using Form 4-FSS.

There are no special lines in the calculation where you can indicate how you recalculated the contributions. The fund's auditors simply will not understand where the overpayment came from. Don't forget to change the fee rate to the current one. You indicate it in lines 5 and 9 of Table 1 of the calculation. In table 2 clarifications for the first quarter, indicate:

• on line 2 “Accrued for payment of insurance premiums” - accruals recalculated at a reduced rate;
• lines 9 “Debt owed by the territorial body of the Fund at the end of the reporting (calculation) period” and 11 “Due to overpayment of insurance premiums” - the amount of overpayment that the organization incurred;
• line 16 “Insurance premiums paid” – the actual amounts of premiums transferred.

How to return overpayment of contributions for “injuries”

Data for an example of filling out 4-FSS for 9 months of 2017.

Below are the initial data for an example of how to fill out form 4-FSS if the organization uses the labor of disabled people.

The organization employs one group II disabled person. Contributions for insurance against accidents and occupational diseases are calculated:

• at a rate of 0.2 percent (1st class of professional risk according to the Classification of Economic Activities by Class of Professional Risk) - from payments to all personnel, except for disabled people;
• at a rate of 0.12 percent (0.2 × 60%) - from payments to a disabled person.

As of January 1, 2017, the organization had a debt to the Federal Social Insurance Fund of Russia for contributions to insurance against accidents and occupational diseases for December 2016 in the amount of 290 rubles. During the reporting period, contributions for insurance against accidents and occupational diseases are listed in the following amounts:

• in January – 290 rubles. (fees paid on January 12 – for December 2016);
• in February - 76 rubles. (fees paid on February 12 – for January 2017);
• in March – 76 rubles. (fees paid on March 14 – for February 2017);
• in April – 76 rubles. (fees paid on April 13 – for March 2017);
• in May – 86 rubles. (fees paid on May 12 – for April 2017);
• in June – 86 rubles. (contributions paid on June 14 – for May 2017);
• in July – 86 rubles. (fees paid on July 12 – for June 2017);
• in August – 86 rubles. (fees paid on August 14 – for July 2017);
• in September – 86 rubles. (fees paid on September 12 – for August 2017).

Contributions for September 2017 in the amount of 86 rubles. were listed in October 2017, that is, outside the reporting period.

The accountant reflected the status of settlements with the Federal Social Insurance Fund of Russia for contributions to insurance against accidents and occupational diseases, the calculation base and the amount of accrued insurance premiums in Form 4-FSS for 9 months of 2017. There were no industrial accidents in the organization. Activities to prevent injuries and occupational diseases were not funded. Therefore, the accountant did not fill out tables 3 and 4 of form 4-FSS.

During 2016, the policyholder assessed working conditions. The accountant entered its results into Table 5.

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GATEWAY FOR ACCEPTING CALCULATION FORM 4-FSS WITH EDS - SOCIAL INSURANCE FUND OF THE RF

The service is designed to receive reports in form 4-FSS in electronic form from policyholders registered in the prescribed manner with the Social Insurance Fund of the Russian Federation and who have the ability to use an electronic signature. Go to the website of the FSS of the Russian Federation, 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 4-FSS calculation form for nine months. New clarifications from the Social Insurance Fund and other departments on contributions for injuries
• Recent clarifications from the Social Insurance Fund, which are important to take into account when reflecting payments to employees, change of position.
• How not to make a mistake with OKVED in a report: how to determine and where to check. Dependence of tariffs on OKVED, filling out 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 sign the report to the Social Insurance Fund now? Requirements for electronic signature. Power of attorney.
• Features of filling out table 1.1.
• What debts to the Social Insurance Fund and overpayments to the fund should be reflected in Table 2. What dates should the data be limited to: upon payment, upon accrual.
• Features of filling out tables 3 and 4.
• How to claim expenses for improving working conditions. What activities does the Social Insurance Fund finance and how to reimburse it.
• What to consider when reflecting data on the special assessment of working conditions.
• Errors in 4-FSS. Control ratios for checking the report
• Contribution rate for injuries
• Average number of employees for 4-FSS
• How to submit and sign a 4-FSS calculation. Errors when sending electronic reports
• How to fill out special 4-FSS tables
• How does the Social Insurance Fund finance activities to reduce injuries?
• Information about special assessments and medical examinations. Calculation table 5
• Responsibility for non-payment of contributions for injuries and delays with 4-FSS
• Rounding in 4-FSS. Tips for accountants

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The program "Preparation of calculations for the Social Insurance Fund" online on the fund's website

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 out 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 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; viewing receipts for transferred payments

Download the program for preparing and sending 4-FSS.

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