4 FSS for the 3rd quarter mandatory sheets. Accounting info

Changes in tax legislation, which came into force at the beginning of 2017, led to the fact that the administration of almost all mandatory payments to extra-budgetary funds was assigned to tax authorities. The only exception was contributions for compulsory insurance against accidents at work, in common parlance for injuries. They are still completely handled by social insurance.

Changes in reporting provided

The major change in revenue administrators led naturally to a change in reporting forms, thanks to desk audits of which the discipline in paying contributions is assessed. Previously, reports were submitted:

• to the Pension Fund - for contributions to compulsory pension insurance and compulsory health insurance;
• to the Social Insurance Fund - for contributions for insurance of cases of temporary disability (for sick leave payments) and for contributions for injuries.

Now the tax authorities have developed their own form, convenient for them, regarding contributions to compulsory health insurance, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund in terms of contributions for temporary disability. Accordingly, social insurance excluded everything related to sick leave from the old 4-FSS report and left only what was related to injuries. Reports on disability contributions are now one of the sections of the corresponding calculation for the tax office. Thus, a new form 4-FSS appeared.

Providing 4-FSS: dates and method of data transfer

Form 4-FSS is still provided by all organizations where, in accordance with the concluded agreement, employees work for wages. This applies equally to both public and private organizations, and individual entrepreneurs. The latter, if they do not have employees, pay these contributions at will and do not submit Form 4-FSS. No corresponding notification to the fund is required.

Form 4-FSS can be filled out and submitted to the fund branch where the organization is registered, both in paper and electronic form. That is, the transfer is carried out both by direct presentation and through electronic communication channels. Moreover, there is an interesting nuance: the transfer can be made both through special operators and directly through the official website of the FSS.

The reporting deadlines have not changed:

• in paper form - until the 20th day of the month following the reporting quarter;
• via electronic channels - until the 25th day of the month following the reporting quarter.

Sanctions for late reporting

If the completed 4-FSS form is not received by the social insurance department on the prescribed dates for any reason, then the sanctions established by law are applied to the debtor: administrative fines are imposed on him. Both the organization and the official (most often the manager) are fined. For an organization, the fine will be from 5 to 30 percent of the total accrual of contributions for the quarter for which data was not submitted on time (but not less than a thousand rubles), for a manager from three hundred to five hundred rubles, according to the decision of the magistrate.

How to fill out a report: innovations

A sample of filling out 4-FSS, in force since October 2017 (report submission period is nine months), is available on most accounting websites. Explanations for filling out are also available on the official website of the FSS.

It contains a number of changes:

• on the title page there is a field for data about the organization’s membership in a certain budget level;
• the indicator of the number of employees has been replaced by the average number of employees;
• in table 6, instead of columns, the indicators are divided into rows;
• in Table 2 there is no need to separately fill in information on benefits issued to foreigners from the EAEU.

4-FSS: sample filling

Under the new rules, all information relating to disability insurance premiums has been excluded. Filling out 4-FSS is carried out only for sections related to injuries. It became half shorter.

• Each page must indicate the individual registration number found in the notice of registration as an insured that was assigned to the fund.
• Table 1 reflects the calculation base for contributions to insurance for injuries and occupational diseases. The amount of the tariff is related to the occupational risk class that is assigned to the organization in accordance with the norms of the current legislation in accordance with OKVED, recorded in the statutory documents of the enterprise. The class is usually indicated in the corresponding notification from the Social Insurance Fund, issued upon registration of a legal entity as a payer. There may be several classes, depending on the number of activities. If there is only one class, then filling out 4-FSS is done once. If there are divisions with different classes, then the calculation is filled out as many times as there are classes.
• Table 1.1 is presented only by those legal entities that transfer their employees to other organizations for a certain period of time.
• Table 3 is filled out if you made payments for sick leave issued due to work-related injuries or occupational diseases, or spent money on injury prevention. The entire list of expenses can be found in Law 125-FZ. Costs for special assessments must be reflected in this section only if they were authorized by the fund. If the enterprise’s funds were not spent or expenses were carried out without the prior consent of the fund, then information about the expenses is not included in the report. For permission from the fund for a special assessment, which guarantees subsequent compensation for the costs incurred from social insurance funds, an application and the necessary package of documents are submitted to the fund before August 1. The application will be reviewed by the fund and a decision will be made on whether to allow or prohibit a special assessment for payment of contributions for injuries.

• Table 4 is filled out in case of accidents at work.
• Table 5 reflects the number of jobs that require special assessment.

Should I give up zero?

In the current work of organizations, there are situations when activities for some reason are not carried out or there are no employees. Accordingly, no contributions are calculated or paid from salary. But such cases do not exempt you from submitting reports. Zero calculations are presented according to general rules. Filling out form 4-FSS zero for a number of positions is absolutely no different from a regular report. The title and a number of tabular forms (1, 2, 5) must be filled out. The due dates for zero are the same.

What to do if errors are found

If you independently identify errors made during the preparation of the 4-FSS report, you must correct them and notify the fund about the new indicators. But this rule only applies in cases where the calculated payment amounts were underestimated. In cases of overstatement, there is no obligation to notify the fund. All relationships can be adjusted when the next calculation is provided on an accrual basis.

In case of an underestimation, an adjustment is made to filling out the 4-FSS. A sample and explanations for the rules for drawing up adjustments can also be found on almost all resources on the Internet dedicated to accounting and on the official website of the Social Insurance Fund. The title must indicate that this is an updated calculation and indicate the adjustment number.

Important! When preparing the clarification, exactly the report form that was in effect during the period when the calculation was submitted is used. That is, if errors are found in 2016, then the form of that year is used, taking into account all sections relating to sick leave. If errors were made specifically in the calculation of contributions for disability insurance for 2016 and earlier periods, then the updated calculation should be submitted to the fund, and not to the tax office.

What is not the basis for calculating contributions?

When drawing up the calculation, the responsible employee should remember that not all payments made to employees are subject to injury contributions. The corresponding exceptions in total terms must be reflected in Table 6 of the calculation. Contributions for injuries are not accrued for payments to foreigners temporarily staying in the territory of our state, and for the amount of disability benefits paid at the expense of the employer.

Important! When concluding a contract, insurance premiums for disability payments are not charged, but injury insurance may well be one of the sections of the contract. In such cases, contributions are paid and information about them is included in the calculation.

Conclusion

Summarizing all of the above, it should be noted:

1. Samples of filling out 4-FSS from 2017 differ from the previous ones with the exception of sections relating to insurance contributions for sick leave, which are now administered exclusively by the tax office.
2. The obligation to submit reports to the Social Insurance Fund remains, as well as the deadlines, forms and methods of submission.

All organizations, as well as those individuals (including individual entrepreneurs) who have entered into employment contracts with employees or GPC agreements providing for the payment of contributions for injuries, are required to submit a Calculation in Form 4-FSS (Article 3, paragraph 1 Art. 24 of the Federal Law of July 24, 1998 No. 125-FZ). We will tell you about the timing, form of presentation of the Calculation, the procedure for filling it out in our consultation, and also give an example of a completed form 4-FSS for 9 months of 2017.

Form 4-FSS for 9 months 2017

Form 4-FSS is a Calculation of accrued and paid insurance premiums for compulsory social insurance against accidents at work and occupational diseases, as well as expenses for the payment of insurance coverage. Let us remind you that from January 1, 2017, a new form 4-FSS, approved by FSS Order No. 381 dated September 26, 2016, has been in effect. For the first time, policyholders submitted it for the 1st quarter of 2017.

It must be borne in mind that on 06/07/2017, by FSS Order No. 275, some changes were made to the Calculation form, which will need to be taken into account when preparing Form 4-FSS for 9 months of 2017.

The new form, submitted for 9 months of 2017, compared with the Calculation for the 1st quarter and half of 2017, includes, in particular, the following changes (FSS Order No. 275 dated 06/07/2017):

• the “Budget Organization” field appeared on the title page, where such organizations must indicate the source of funding;
• line 1.1 “Debt owed by a reorganized policyholder and (or) deregistered separate division of a legal entity” has been added to Table 2;
• Table 2 also includes line 14.1 “Debt of the territorial body of the Fund to the policyholder and (or) a separate division of the legal entity deregistered.” According to it, the legal successor reflects the amount of debt owed to the territorial body of the Social Insurance Fund, which was transferred to it from the reorganized insurer in connection with the succession, as well as the amount of debt owed to the territorial body of the Social Insurance Fund of the separate division deregistered.

It is also clarified that in the “Average number of employees” field on the title page of the Calculation, the indicator is calculated for the period from the beginning of the year.

Please note that the Calculation is presented for the reporting period, which recognizes the first quarter, half-year, nine months of the calendar year, calendar year (Clause 2 of Article 22.1 of the Federal Law of July 24, 1998 No. 125-FZ). This means that form 4-FSS is compiled on an accrual basis. Therefore, talking, for example, about the 4-FSS form for the 3rd quarter of 2017 is not entirely correct. More correctly, about the form for 9 months of 2017. However, for convenience, thereby denoting the last quarter, the data for which are presented in detail in the Calculation form, we will consider the Calculations for the 3rd quarter and 9 months as equivalent.

For the 4-FSS report for the 3rd quarter of 2017, the Excel form can be downloaded.

Let us remind you that if policyholders need to submit an updated Calculation for periods before 2017, then it is necessary to use the form of the forms that were in force in the relevant periods (clause 1.5 of Article 24 of the Federal Law of July 24, 1998 No. 125-FZ).

New form 4-FSS for 9 months of 2017: how to submit and when

The calculation in form 4-FSS is submitted by policyholders to the territorial body of the FSS at the place of their registration. In this case, the following deadlines are established (clause 1, article 24 of the Federal Law of July 24, 1998 No. 125-FZ):

• on paper - no later than the 20th day of the month following the expired quarter;
• in electronic form - no later than the 25th day of the month following the expired quarter.

The following can submit Calculations on paper:

• insurers whose average number of individuals in whose favor payments and other remunerations are made did not exceed 25 people for the previous year;
• newly created (including during reorganization) organizations in which the number of the above individuals does not exceed 25 people.

Thus, the 4-FSS calculation for 9 months of 2017 must be submitted no later than:

• 10/20/2017, if the Calculation is submitted on paper;
• 10/25/2017 when submitting the form electronically.

Composition of the 4-FSS form for the 3rd quarter of 2017

Form 4-FSS contains both mandatory sheets and tables that are always submitted, and tables that are filled out and submitted only if there is data to fill them out (let’s call them “additional”):

Required sheet and tables	Additional tables
Front page	Table 1.1 “Information required for calculating insurance premiums by policyholders indicated...”
Table 1 “Calculation of the base for calculating insurance premiums”	Table 3 “Expenditures on compulsory social insurance against accidents at work and occupational diseases”
Table 2 “Calculations 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”
Table 5 “Information on the results of the special assessment of working conditions...”

General requirements for filling out Calculation 4-FSS

Let's talk about some of the requirements for filling out form 4-FSS when submitting it on paper. The calculation can be filled out either on a computer and printed on a printer, or filled out by hand in block letters with a ballpoint or fountain pen in black or blue.

Only one indicator is entered in each line and its corresponding column. If there is no indicator, a dash is added.

If an error is made in the 4-FSS form, the incorrect value is crossed out and the correct value is entered. The correction is certified by the signature of the policyholder or his representative indicating the date of correction. If the policyholder has a seal, the corrections must be certified with it.

Correction of errors by correction or other similar means is not permitted.

After the form in the required volume of tables has been prepared, sequential numbering of the completed pages is entered in the “page” field in the Calculation. On each completed page, at the top, you must fill in the fields “Insured Registration Number” and “Subordination Code.” You can find this data in the notification (notice) received by the policyholder upon registration with the territorial body of the Social Insurance Fund.

At the bottom of each page of the Calculation is the signature of the policyholder (his representative) and the date of signing is indicated.

The procedure for filling out the Title Page and Calculation Tables 4-FSS can be found in Appendix No. 2 to FSS Order No. 381 dated September 26, 2016.

For policyholders who are registered with the Social Insurance Fund of the constituent entities of the Russian Federation participating in the pilot project, the specifics of filling out form 4-FSS are approved by the Social Insurance Fund Order No. 114 dated March 28, 2017.

Form 4-FSS for 9 months: sample filling

Let us present, using conventional digital data, a sample of filling out the 4-FSS for 9 months of 2017. Please note that when preparing 4-FSS for the 3rd quarter of 2017, you must indicate reporting period code 09 on the form.

We present Form 4-FSS for the 3rd quarter of 2017 (sample) as part of only the mandatory tables.

In July 2019, accountants submit the 4-FSS report for the 2nd quarter of 2019, and in October the time for the 3rd quarter report approaches. We will tell you what kind of report this is, how to fill it out, in what ways and when you can submit it.

Report 4-FSS: who takes it and why

4-FSS is a mandatory quarterly report for all legal entities and individual entrepreneurs who assess injury contributions for their employees under an employment or civil contract. The report is needed to calculate insurance premiums for work-related injuries of insured company employees. The calculation takes into account information on accidents and on the employee’s special assessment of working conditions and medical examinations. The form also contains insurance premiums at a fixed rate and information about the employer’s costs of paying sick leave.

Accounting form 4-FSS appeared in 2017. 4-FSS was approved in September 2016 and came into force in January 2017. In June 2017, the FSS updated the form by order No. 275 dated June 7, 2017, and since then it has remained unchanged. A field has been added to the title page that must be filled out by all budget organizations. The remaining changes affected mainly the division of responsibilities between the Social Insurance Fund and the Federal Tax Service. Part of the calculations have been removed from Social Insurance, and now the section on incapacity for work (temporary due to illness or due to maternity) has passed to the Federal Tax Service.

Now 4-FSS contains the following sections:

• front page
• calculation of the base of insurance premiums to be accrued;
• calculation of the base for industrial injuries and occupational diseases;
• table with actual costs for compulsory insurance against accidents and occupational diseases;
• data on the number of insured employees who were injured in the workplace during the reporting period;
• general information on assessing working conditions and the state of workplaces at the beginning of the reporting period, information on mandatory medical examinations.

When and where can you submit a 4-FSS report?

Deadlines for submission depend on the method of submitting the report.

4-FSS in paper form is submitted by legal entities with no more than 25 employees - before the 20th day of the month following the reporting quarter. The electronic format is intended for employers with more than 25 employees; they submit the report by the 25th.

For the second quarter of 2019, report on time:

• Until July 22 - in paper form;
• Until July 25 - in electronic form.

The FSS is waiting for a report for the third quarter:

• until October 21 - in paper form;
• until October 25 in electronic form.

The deadline for submitting the paper report is also postponed, since the 20th falls on a Sunday.

For submitting a paper report instead of an electronic one, you will be fined 200 rubles.

You can see all current reporting and tax payment dates in our accounting calendar. For late submission of 4-FSS, a fine is imposed - 5% of the amount of insurance premiums for the 1st quarter. The fine increases by 5% for each full and partial month of delay, but cannot be less than 1,000 rubles and more than 30% of the amount of contributions.

The 4-FSS report is submitted by all insurers: organizations and entrepreneurs with employees. The report must be sent to the FSS on time:

• at the location of the organization;
• at the place of residence of the individual entrepreneur;
• at the place of registration of the division, if it is allocated to a separate balance sheet, has employees and pays them independently.

How to fill out the 4-FSS report

Only small companies can submit a paper report. It must be filled out using a pen with blue ink, using block letters. Accurate error corrections are possible. After filling out the 4-FSS report, you need to have it endorsed by the head of the company or his authorized representative. Each sheet of the report is endorsed.

Each policyholder must submit the title page and sections 1, 2 and 5. The remaining sections are submitted if the relevant information is available.

Title page of the 4-FSS report

We enter the registration number of the employing company (the policyholder).

1. Next, we indicate the code of subordination - this is the number of the FSS branch at the place of registration of the company.
2. Enter the adjustment number: 000 (if this is the first report for a given period) or three digits in the range 001 to 010 (if this is an adjusted report);
3. We indicate our reporting period - if this is the second quarter, in the “Reporting period (code)” field we write “06”. If it’s the third quarter, we write the code “09”. If the purpose of the report is to receive money from the Social Insurance Fund to pay insurance coverage, then you only need to fill in the last two cells in the column (numbers from 01 to 10).
4. We enter the estimated year 2019 in the “Calendar year” column.
5. We fill out the “Cessation of activity” column if necessary.
6. Next, enter the name of the organization according to the company charter or personal data of an individual - individual entrepreneur.
7. Enter the details: TIN, KPP, OGRN and OKVED.
8. Enter your mobile or landline phone numbers and legal address.
9. We add information on the average number of employees, the number of employees with disabilities and employees engaged in harmful or dangerous work.
10. At the end, we enter the code of the policyholder or his legal representative and submit it for approval.

• Table 1 contains information about the wage fund for each month of the reporting quarter and the total amount of accruals for the year. If there were no excluded payments, these amounts are equal to the contribution base.
• Table 2 contains the calculated amounts for contributions for injuries from accruals for each month of the quarter and the amount of contributions additionally accrued after the audit. From here the size of obligations to the budget is derived. The second column of the table reflects information on payment of contributions from the beginning of the year.
• Table 5 contains data on the number of workplaces for which working conditions were assessed, and the number of workplaces for which preliminary and periodic medical examinations were carried out. According to the rules, all data in the table must be at the beginning of the year, that is, as of January 1, 2019.

The remaining tables must comply with the rules of Appendix No. 2 to FSS Order No. 381 of September 26, 2016.

Zero form 4-FSS for the 3rd quarter of 2019

An organization or entrepreneur that did not work during the reporting period and did not make any contributions to employees must also report in Form 4-FSS. In this case, you need to submit a zero form, which will inform the Social Insurance Fund about the lack of activity in the reporting period.

As part of the zero form, a title page and tables 1, 2 and 5 are submitted, which are filled in with dashes. Along with the form, you can submit to the Social Insurance Fund an explanation 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 the 4-FSS report in a service for convenient accounting and reporting via the Internet.

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:

• front 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, 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 the final line - 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 dangerous 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).

In January 2018, all policyholders must submit Form 4-FSS for 2017 to social insurance. We will tell you how to report to the fund without any problems.

Deadlines for submitting form 4-FSS for 2017

Companies submit Form 4-FSS to the branch of the FSS of the Russian Federation at the place of their registration within the following deadlines:

• no later than the 25th day of the month following the reporting period, if reporting is sent electronically;
• no later than the 20th day of the month following the reporting period, if it is submitted in paper form.

Thus, you must submit the calculation in form 4-FSS for 2017 no later than:

• January 22, 2018, if the policyholder reports on paper (the postponement is due to weekends);
• January 25, 2018, if the policyholder submits reports electronically.

Let us remind you that policyholders whose average number of employees exceeds 25 people send Form 4-FSS to social insurance in electronic form. Policyholders with this indicator of 25 people or less can submit the form on paper.

Federal Law of July 24, 1998 No. 125-FZ (as amended on July 29, 2017).

Procedure for filling out form 4-FSS

Form 4-FSS and the procedure for filling it out were approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381.

All policyholders must submit to the fund a title page, tables 1, 2, 5. The remaining tables do not need to be filled out or submitted if there are no indicators.

When filling out the title page, first of all you should pay attention to the “Subordination Code” indicator. Here you need to indicate the 5-digit code assigned to the policyholder, which indicates the territorial body of the fund in which the policyholder is currently registered.

In the “Average number of employees” field, you should indicate the average number of employees for 2017. This indicator is calculated in accordance with Rosstat Order No. 498 dated October 26, 2015.

In the field “Number of working disabled people” you need to reflect the number of such workers as of December 31, 2017.

Table: “Structure of Form 4-FSS”

Table	How to fill
	Here you need to calculate the base for calculating accident insurance premiums on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period. Determine the size of the insurance rate taking into account the discount or surcharge
	The table is filled out by insurers sending their workers temporarily under an agreement on the provision of labor for workers (personnel) in the cases and on the conditions established by the Labor Code of the Russian Federation
	The table should reflect the following information according to accounting data: - in line 1 - debt on contributions for accident insurance at the beginning of the billing period. This information must correspond to the information about the insured's debt at the end of the previous billing period specified in the form for such period; - in lines 2 and 16 - the amounts of contributions for accident insurance accrued from the beginning of the billing period and paid; - in line 12 - the debt of the territorial body of the FSS of the Russian Federation to the policyholder at the beginning of the billing period. These data must correspond to information on the debt of the territorial body of the fund at the end of the previous billing period, given in the form for such a period; - in line 15 - expenses incurred for accident insurance since the beginning of the year; - in line 19 - debt on contributions for accident insurance at the end of the reporting (calculation) period, including arrears - on line 20; — line 1.1 reflects the amount of debt of the reorganized insurer and (or) the deregistered separate division to the Federal Social Insurance Fund of the Russian Federation; — line 14.1 indicates information about the debt of the Federal Social Insurance Fund of the Russian Federation to the reorganized policyholder and (or) to the deregistered separate division. These lines are filled in by insurers-legal successors and organizations that included such separate divisions. Other lines contain the rest of the available data.
	The insurer's expenses for compulsory social insurance against accidents at work and occupational diseases are reflected. In addition, this table includes data on expenses incurred by the insurer to finance preventive measures to reduce industrial injuries and occupational diseases
	Data is reflected based on reports of industrial accidents and cases of occupational diseases at the enterprise
	This table must reflect the following information: — on the total number of jobs subject to a special assessment of working conditions, and on the results of the special assessment, and if the validity period of the certification results of the jobs has not expired, then information based on this certification; — on mandatory preliminary and periodic medical examinations of employees. All data in this table must be indicated as of 01/01/2017. That is, information about special assessments and medical examinations that were carried out during the year does not need to be reflected. Therefore, table 5 in form 4-FSS for all reporting periods in 2017 will be the same

Order of the Federal Insurance Service of the Russian Federation dated September 26, 2016 No. 381.

Sample of filling out the calculation according to Form 4-FSS for 2017

Rassvet LLC is registered in Moscow. The company employs 5 people. All employees are citizens of the Russian Federation. During 2017, their number did not change.

For 2017, employees received wages, which are subject to contributions for injuries.

The total accrued payments for 2017 are 1,200,000 rubles, including:

For the 1st quarter of 2017 - 300,000 rubles.

For the 2nd quarter of 2017 - 300,000 rubles.

For the 3rd quarter of 2017 - 300,000 rubles

For the 4th quarter of 2017 - 300,000 rubles.

For October 2017 - 100,000 rubles

For November 2017 - 100,000 rubles

For December 2017 - 100,000 rubles

The company applies a rate for accident insurance premiums of 0.2 percent.

Discounts and surcharges to the insurance rate are not established.

The amounts of accident insurance premiums accrued for 2017 were:

For the 1st quarter of 2017 - 600 rubles.

For the 2nd quarter of 2017 - 600 rubles.

For the 3rd quarter of 2017 - 600 rubles.

For the 4th quarter of 2017 - 600 rubles.

For October 2017 - 200 rubles

For November 2017 - 200 rubles

For December 2017 - 200 rubles

At the beginning of 2017, the company had no debts or overpayments. At the end of 2017, a debt of 200 rubles arose. This is due to the fact that the deadline for paying contributions for December is January 15, 2018.

In 2017, there were no industrial accidents in the organization.

Fine for violating the deadline for submitting Form 4-FSS

The fine for violating the deadlines for submitting 4-FSS is provided for by Federal Law No. 125-FZ of July 24, 1998. So, if the policyholder does not report to the fund on time, then he faces a fine of 5 percent of the amount of injury premiums accrued for payment for each full or partial month of delay. The maximum fine is 30 percent of the calculated amount of contributions, the minimum is 1 thousand rubles.

For failure to comply with the method of submitting the form electronically, a sanction has also been established - 200 rubles.

In addition, for violating the deadline for submitting the form, there is administrative liability: the official can be fined in the amount of 300 to 500 rubles (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).