Calculation of 4 fss for the 3rd quarter. Accounting info. Where to send the annual report

They still remain under the control of the Social Insurance Fund. In the FSS, as before, the 4-FSS form is presented, which has undergone significant changes. We will tell you what form 4-FSS - 2017 has become, according to which policyholders will very soon have to report for the 1st quarter, and how it is filled out.

How the 4-FSS form has changed

The current 4-FSS calculation form was approved by Order No. 381 of the FSS of the Russian Federation dated September 26, 2016; it must be applied starting with reporting for the 1st quarter of 2017. The main difference from the previously valid form is the absence of sections on contributions for disability and maternity, which is why the new form 4-FSS 2017 has significantly decreased in volume.

Otherwise, today’s 4-FSS calculation looks almost the same as Section II of the old form, dedicated to “traumatic” contributions, and does not contain any special innovations.

The new form 4-FSS for the 1st quarter of 2017 consists of title page and five tables, in mandatory of which only tables 1, 2 and 5 are submitted. The title and these sections must be submitted even if the policyholder did not have any accruals for “injuries” during the reporting period. The remaining tables are filled in when appropriate indicators are available.

Deadlines for submitting the new form 4-FSS from 2017

The deadlines for submitting a new calculation for “injuries” remained the same, and depend on the number of employees of the insured (clause 1, article 24 of the law dated July 24, 1998 No. 125-FZ):

• if there are more than 25 employees, then the calculation is submitted electronically, and the deadline for submitting form 4-FSS 2017 is no later than the 25th day of the month, after the reporting quarter;
• if there are fewer employees, then the calculation can be submitted on paper, but in a shorter period of time - on the 20th of the month following the reporting period.

The calculation must be submitted quarterly on an accrual basis. For the 1st quarter of 2017, the electronic form is due on 04/25/2017, and the paper form is due on 04/20/2017.

If the electronic form is not followed when it is necessary, the policyholder faces a fine of 200 rubles. For late submission of Form 4-FSS from 01/01/17, a fine is imposed on only one basis - contributions for “injuries”. For each overdue month, the FSS will collect from 5% to 30% of the amount of contributions excluding benefits paid, but not less than 1000 rubles.

Let us remind you that by April 15, policyholders must confirm their main type of activity by providing the Social Insurance Fund with a certificate indicating the types of business for which income was received in 2016. If this is not done, the Fund will assign the highest class of pro-insurance from all types of activities of the policyholder, which will increase the rate of contributions for “injuries” (Resolution of the Government of the Russian Federation dated June 17, 2016 No. 551).

Fill out form 4-FSS for the 1st quarter of 2017

When filling out the new Form 4-FSS, you must follow the instructions that are approved by Order No. 381 of the FSS of the Russian Federation (Appendix No. 2). The paper version of the calculation can be filled out using a black or blue pen in block letters, or you can fill it out on a computer, for which you first need to download the new form 4-FSS 2017.

At the top of each page, the policyholder must put down his registration number and subordination code, which are indicated in the notice issued upon registration with the Social Insurance Fund. At the bottom of the page is the signature of the policyholder and the date of signing.

Indicate the adjustment number on the title page: when submitting form 4-FSS for 1 sq. 2017 for the first time, enter “000”, if an updated calculation is submitted - “001”, the next time the same report is updated - “002”, etc. The updated report is submitted in accordance with the form in force in the corrected period. The reporting period code for the 1st quarter is “03”, year “2017”.

All completed pages of the new Form 4-FSS 2017 are numbered, and their number and the number of application pages (if any) are indicated on the title page.

Monetary indicators are indicated in calculations without rounding - in rubles and kopecks. If any indicator is zero, the corresponding column is crossed out.

Call now: 8 800 222-18-27

New form of form 4-FSS (4FSS) for 2019 (1st, 2nd, 3rd and 4th quarter) New form of form 4-FSS (4FSS) for 2018 (1st, 2nd, 3rd and 4th quarter)

Form 4-FSS 2018 was approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381 (as amended on June 7, 2017). Since there is no new 4-FSS form from 2018, last year’s version of the form is used.

Calculation form for 4-FSS contributions for 2018

Form 4-FSS (4FSS) for 2017 (1st, 2nd, 3rd and 4th quarter)

On July 9, 2017, Order No. 275 of the FSS of Russia dated June 7, 2017 came into force, which made the following changes to Form 4-FSS:

• on the title page after the field “OKVED code” the field “ Public sector entity».
• in Table 2, new lines appeared: “Debt owed by the reorganized policyholder and (or) a separate division of a legal entity deregistered” and “Debt owed by the territorial body of the Fund to the insured and (or) a separate division of a legal entity deregistered.”

Despite the fact that the order comes into force during the reporting period, according to the information message published on the Fund’s website on June 30, 2017, this order should be applied starting with reporting for 9 months of 2017.

4-FSS must be submitted in the form approved by Order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381. This form is called “Calculation of accrued and paid insurance premiums for compulsory social insurance against accidents at work and occupational diseases" It has been applied since the 1st quarter of 2017 and is still called 4-FSS, however, it does not have a section regarding insurance premiums for temporary disability and maternity. Since the inspectors receive all data on these contributions fromCalculation of insurance premiums to the Federal Tax Service .

Calculation form for 4-FSS contributions for the 1st quarter and half of 2017
Download a sample calculation form in MS Excel >>

Calculation form for 4-FSS contributions for 9 months and for the entire 2017
<Download a sample calculation form in MS Excel >>

Instructions for filling out Form 4-FSS

Filling out the cover page of the Calculation form

4. The title page of the Calculation form is filled out by the policyholder, except for the subsection “To be filled out by an employee of the territorial body of the Fund.”

5. When filling out the cover page of the Calculation form:

5.1. in the field "Insurant's registration number" the registration number of the insured is indicated;

5.2. the “Subordination Code” field consists of five cells and indicates the territorial body of the Fund in which the policyholder is currently registered;

5.3. in the "Adjustment number" field:
when submitting the primary Calculation, code 000 is indicated;
upon submission to the territorial body of the Settlement Fund, which reflects changes in accordance with Article 24 Federal Law dated July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases" (Collection of legislation Russian Federation, 1998, N 31, art. 3803; 2003, N 17, art. 1554; 2014, N 49, art. 6915; 2016, N 1, art. 14; N 27, art. 4183) (hereinafter referred to as Federal Law of July 24, 1998 N 125-FZ) (updated Calculation for the corresponding period), a number is indicated indicating which account Calculation, taking into account the changes and additions made, is submitted by the policyholder to the territorial body of the Fund (for example: 001, 002, 003,...010).
The updated Calculation is presented in the form that was in force in the period for which errors (distortions) were identified;

5.4. in the “Reporting period (code)” field, enter the period for which the Calculation is being submitted, and the number of requests from the policyholder for the allocation of the necessary funds for payment insurance compensation.
When presenting the Calculation for the first quarter, half a year, nine months and a year, only the first two cells of the “Reporting period (code)” field are filled in. When applying for the allocation of the necessary funds for the payment of insurance coverage, only the last two cells are filled in the “Reporting period (code)” field.
Reporting periods are the first quarter, half a year and nine months of the calendar year, which are designated respectively as “03”, “06”, “09”. The billing period is the calendar year, which is designated by the number "12". The number of requests from the policyholder for the allocation of the necessary funds to pay insurance compensation is indicated as 01, 02, 03,... 10;

5.5. In the "Calendar year" field, enter the calendar year for billing period which the Calculation (adjusted calculation) is submitted;

5.6. The field “Cessation of activities” is filled in only in the event of termination of the activities of the organization - the insured in connection with liquidation or termination of activities as an individual entrepreneur in accordance with paragraph 15 of Article 22.1 of the Federal Law of July 24, 1998 N 125-FZ (Collection of Legislation of the Russian Federation, 1998, No. 31, Article 3803; 2003, No. 17, Article 1554; 2016, No. 27, Article 4183). In these cases, the letter “L” is entered in this field;

5.7. in the field “Full name of the organization, separate division/full name (last if available) of an individual entrepreneur, individual” the name of the organization is indicated in accordance with the constituent documents or branch foreign organization operating on the territory of the Russian Federation, a separate division; when submitting a Calculation by an individual entrepreneur, lawyer, notary engaged in private practice, the head of a peasant farm, an individual who is not recognized as an individual entrepreneur, his last name, first name, patronymic (the latter if available) (in full, without abbreviations) are indicated in accordance with the document , identification;

5.8. in the "TIN" field ( an identification number taxpayer (hereinafter - TIN) the TIN of the policyholder is indicated in accordance with the certificate of registration with tax authority a legal entity formed in accordance with the legislation of the Russian Federation, at its location on the territory of the Russian Federation.
For an individual who is not recognized as an individual entrepreneur (hereinafter - an individual), an individual entrepreneur, the TIN is indicated in accordance with the certificate of registration with the tax authority of the individual at the place of residence on the territory of the Russian Federation.
When an organization fills out a TIN, which consists of ten characters, in the area of ​​twelve cells reserved for recording the TIN indicator, zeros (00) should be entered in the first two cells;

5.9. in the field "KPP" (reason code for registration) (hereinafter referred to as KPP) at the location of the organization, the KPP is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location in the territory Russian Federation.
The checkpoint at the location of the separate subdivision is indicated in accordance with the notice of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation at the location of the separate subdivision on the territory of the Russian Federation;

5.10. in the field "OGRN (OGRNIP)" the main state registration number (hereinafter referred to as OGRN) is indicated in accordance with the certificate of state registration a legal entity formed in accordance with the legislation of the Russian Federation, at its location on the territory of the Russian Federation.
For an individual entrepreneur, the main state registration number of an individual entrepreneur (hereinafter referred to as OGRNIP) is indicated in accordance with the certificate of state registration of an individual as an individual entrepreneur.
When filling out the OGRN of a legal entity, which consists of thirteen characters, in the area of ​​fifteen cells reserved for recording the OGRN indicator, zeros (00) should be entered in the first two cells;

5.11. In the "OKVED Code" field, indicate the code according to All-Russian classifier species economic activity OK 029-2014 (NACE Rev. 2) for the main type of economic activity of the policyholder, determined in accordance with Decree of the Government of the Russian Federation of December 1, 2005 N 713 “On approval of the Rules for classifying types of economic activity as class professional risk"(Collected Legislation of the Russian Federation, 2005, No. 50, Art. 5300; 2010, No. 52, Art. 7104; 2011, No. 2, Art. 392; 2013, No. 13, Art. 1559; 2016, No. 26, Art. 4057) and by order of the Ministry of Health and social development of the Russian Federation dated January 31, 2006 N 55 "On approval of the Procedure for confirming the main type of economic activity of the insured under mandatory social insurance against industrial accidents and occupational diseases - a legal entity, as well as types of economic activities of the insurer's divisions, which are independent classification units" (registered by the Ministry of Justice of the Russian Federation on February 20, 2006, registration N 7522) as amended by orders of the Ministry of Health and Social Development of the Russian Federation dated August 1, 2008 N 376n (registered by the Ministry of Justice of the Russian Federation on August 15, 2008, registration N 12133), dated June 22, 2011 N 606n (registered by the Ministry of Justice of the Russian Federation on August 3, 2011, registration N 21550), dated October 25, 2011 N 1212n (registered by the Ministry of Justice of the Russian Federation on February 20, 2012, registration N 23266) (hereinafter referred to as Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 N 55).
Newly created organizations - insurers for compulsory social insurance against industrial accidents and occupational diseases indicate the code according to the state registration authority, and starting from the second year of activity - the code confirmed in in the prescribed manner in the territorial bodies of the Fund.

5.12. In the field "Budget organization: 1 - Federal budget 2 - Budget of a constituent entity of the Russian Federation 3 - Budget of a municipal entity 4 - Mixed financing" the attribute of the insurer being a budgetary organization is indicated in accordance with the source of financing;

5.13. in the "Contact telephone number" field, indicate the city or mobile telephone number of the policyholder/legal successor or representative of the policyholder with the city or operator code cellular communication respectively. The numbers are filled in in each cell without using the dash and parenthesis signs;

5.14. in the fields provided for indicating the registration address:
legal entities - legal address is indicated;
individuals, individual entrepreneurs - indicate the registration address at the place of residence;

5.15. in the field "Average" payroll workers" indicates the average number of employees, calculated in accordance with the federal statistical observation forms approved by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of the Federal Law of November 29, 2007 N 282-FZ "On Official Statistical accounting and system of state statistics in the Russian Federation" (Collected Legislation of the Russian Federation, 2007, N 49, Art. 6043; 2012, N 43, Art. 5784; 2013, N 27, Art. 3463; N 30, Art. 4084) ( hereinafter - Federal Law of November 29, 2007 N 282-FZ) for the period from the beginning of the year.
In the fields “Number of working disabled people”, “Number of workers engaged in work with harmful and (or) dangerous production factors” the list number of working disabled people, workers engaged in work with harmful and (or) dangerous production factors, calculated in accordance with federal statistical observation forms approved by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of Federal Law No. 282-FZ of November 29, 2007) as of the reporting date;

5.16. information on the number of pages of the submitted Calculation and the number of attached sheets of supporting documents is indicated in the fields “Calculation submitted on” and “with the attachment of supporting documents or their copies on”;

5.17. in the field “I confirm the accuracy and completeness of the information specified in this calculation”:
in the field “1 - policyholder”, “2 – representative of the policyholder”, “3 – legal successor”, if the accuracy and completeness of the information contained in the Calculation is confirmed by the head of the organization, individual entrepreneur or individual, the number “1” is entered; in case of confirmation of the accuracy and completeness of the information, the representative of the policyholder enters the number “2”; if the accuracy and completeness of the information is confirmed, the legal successor of the liquidated organization enters the number “3”;
in the field “Full name (last if available) of the head of the organization, individual entrepreneur, individual, representative of the policyholder” when confirming the accuracy and completeness of the information contained in the Calculation:
- - by the head of the organization - the policyholder/legal successor - the surname, first name, patronymic (last if available) of the head of the organization is indicated completely in accordance with the constituent documents;
- by an individual, individual entrepreneur - indicate the surname, first name, patronymic (last if available) of the individual, individual entrepreneur;
- representative of the policyholder/successor - an individual - indicate the surname, first name, patronymic (last if available) of the individual in accordance with the identity document;
- representative of the policyholder/legal successor - legal entity- the name of this legal entity is indicated in accordance with the constituent documents, the seal of the organization is affixed;
in the fields "Signature", "Date", "M.P." the signature of the policyholder/successor or his representative is affixed, the date of signing the Calculation; if the organization submits the Calculation, a stamp is affixed (if any);
in the field "Document confirming the authority of the representative" the type of document confirming the authority of the representative of the policyholder/legal successor is indicated;

5.18. The field “To be filled in by an employee of the territorial body of the Fund Information on the submission of the calculation” is filled in when submitting the Calculation on paper:
in the field "This calculation is submitted (code)" the method of presentation is indicated ("01" - on paper, "02" - by post);
in the field “with the attachment of supporting documents or their copies on sheets” the number of sheets, supporting documents or their copies attached to the Calculation is indicated;
In the field "Date of submission of calculation" the following is entered:
date of submission of the Calculation in person or through a representative of the policyholder;
date of sending the postal item with a description of the attachment when sending the Calculation by mail.
In addition, this section indicates the last name, first name and patronymic (if any) of the employee of the territorial body of the Fund who accepted the Calculation, and puts his signature.

Filling out Table 1 "Calculation of the base for calculating insurance premiums" of the Calculation form

7. When filling out the table:

7.1. line 1 in the corresponding columns reflects the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period ;

7.2. in line 2 in the corresponding columns the amounts not subject to insurance premiums are reflected in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ;

7.3. line 3 reflects the base for calculating insurance premiums, which is defined as the difference in line indicators (line 1 - line 2);

7.4. line 4 in the corresponding columns reflects the amount of payments in favor of working disabled people;

7.5. line 5 indicates the amount of the insurance tariff, which is set depending on the class of professional risk to which the insured belongs (separate division);

7.6. in line 6 the percentage of discount to insurance tariff, established by the territorial body of the Fund for the current calendar year in accordance with the Rules for establishing discounts and surcharges for policyholders on insurance rates for compulsory social insurance against industrial accidents and occupational diseases, approved by Decree of the Government of the Russian Federation dated May 30, 2012 N 524 “On approval Rules for establishing discounts and allowances for policyholders on insurance rates for compulsory social insurance against industrial accidents and occupational diseases" (Collected Legislation of the Russian Federation, 2012, No. 23, Art. 3021; ​​2013, No. 22, Art. 2809; 2014, No. 32 , Art. 4499) (hereinafter referred to as Decree of the Government of the Russian Federation of May 30, 2012 N 524);

7.7. line 7 indicates the percentage of the premium to the insurance rate established by the territorial body of the Fund for the current calendar year in accordance with Decree of the Government of the Russian Federation dated May 30, 2012 N 524;

7.8. line 8 indicates the date of the order of the territorial body of the Fund to establish an additional premium to the insurance tariff for the policyholder (separate unit);

7.9. line 9 indicates the amount of the insurance rate, taking into account the established discount or surcharge to the insurance rate. The data is filled in with two decimal places after the decimal point.

Filling out table 1.1 "Information required for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 N 125-FZ" of the Calculation form

9. When filling out the table:

9.1. the number of completed lines in table 1.1 must correspond to the number of legal entities or individual entrepreneurs to which the insurer temporarily sent its employees under an agreement on the provision of labor for workers (personnel) in the cases and on the conditions that are established Labor Code of the Russian Federation, Law of the Russian Federation of April 19, 1991 N 1032-1 “On Employment of the Population in the Russian Federation” (hereinafter referred to as the agreement), other federal laws;

9.2. in columns 2, 3, 4, the registration number in the Fund, TIN and OKVED of the receiving legal entity or individual entrepreneur are indicated respectively;

9.3. Column 5 indicates the total number of employees temporarily assigned under a contract to work for a specific legal entity or individual entrepreneur;

9.4. Column 6 reflects payments in favor of employees temporarily assigned under a contract, from whom accrued insurance premiums, cumulatively for the first quarter, half year, 9 months of the current period and the year, respectively;

9.5. Column 7 reflects payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.6. columns 8, 10, 12 reflect payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.7. in columns 9, 11, 13, payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.8. Column 14 indicates the amount of the insurance rate, which is set depending on the class of professional risk to which the receiving legal entity or individual entrepreneur belongs;

9.9. Column 15 indicates the amount of the insurance rate of the receiving legal entity or individual entrepreneur, taking into account the established discount or surcharge to the insurance rate. The data is filled in with two decimal places after the decimal point.

Filling out Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” of the Calculation form

10. The table is filled based on records accounting the policyholder.

11. When filling out the table:

11.1. Line 1 reflects the amount of debt for insurance premiums from industrial accidents and occupational diseases that the insurer has accumulated at the beginning of the billing period.
This indicator should be equal to the indicator of line 19 for the previous billing period, which does not change during the billing period;

1. on line 1.1 in accordance with Article 23 of the Federal Law of July 24, 1998 N 125-FZ, the policyholder - legal successor reflects the amount of debt transferred to him from the reorganized insurer in connection with the succession, and (or) the legal entity reflects the amount of debt deregistered separate division;

11.2. line 2 reflects the amount of accrued insurance contributions for compulsory social insurance against accidents at work and occupational diseases from the beginning of the billing period in accordance with the amount of the established insurance tariff, taking into account the discount (surcharge). The amount is divided “at the beginning of the reporting period” and “for the last three months of the reporting period”;

11.3. line 3 reflects the amount of contributions accrued by the territorial body of the Fund based on reports of on-site and desk inspections;

11.4. line 4 reflects the amounts of expenses not accepted for offset by the territorial body of the Fund for past billing periods based on reports of on-site and desk inspections;

11.5. line 5 reflects the amount of insurance premiums accrued for previous billing periods by the policyholder, subject to payment to the territorial body of the Fund;

11.6. line 6 reflects the amounts received from the territorial body of the Fund to the bank account of the policyholder in order to reimburse expenses exceeding the amount of accrued insurance premiums;

11.7. line 7 reflects the amounts transferred by the territorial body of the Fund to the policyholder’s bank account as a return of overpaid (collected) amounts of insurance premiums, offset of the amount of overpaid (collected) insurance premiums to pay off the debt on penalties and fines to be collected.

11.8. line 8 - control line, where the sum of the values ​​of lines 1 to 7 is indicated;

11.9. Line 9 shows the amount of debt at the end of the reporting (calculation) period based on the policyholder’s accounting data:
line 10 reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting (calculation) period, formed due to the excess of expenses incurred for compulsory social insurance against accidents at work and occupational diseases over the amount of insurance premiums subject to transfer to the territorial body of the Fund;
line 11 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the end of the reporting period;

11.10. Line 12 shows the amount of debt at the beginning of the billing period:
line 13 reflects the amount of debt owed to the territorial body of the Fund at the beginning of the billing period, formed due to the excess of expenses for compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance contributions subject to transfer to the territorial body of the Fund, which during the billing period did not changes (based on the policyholder’s accounting data);
line 14 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the beginning of the billing period;

11.11. the indicator of line 12 must be equal to the indicator of lines 9 of the Calculation for the previous billing period;

1. on line 14.1, the policyholder - legal successor reflects the amount of debt owed to the territorial body of the Fund, transferred to it from the reorganized policyholder in connection with the succession and (or) the legal entity reflects the amount of debt owed to the territorial body of the Fund of the deregistered separate division;

11.12. line 15 reflects the costs of compulsory social insurance against industrial accidents and occupational diseases on an accrual basis from the beginning of the year, broken down “at the beginning of the reporting period” and “for the last three months of the reporting period”;

11.13. line 16 reflects the amounts of insurance premiums transferred by the policyholder to the personal account of the territorial body of the Fund, opened with the authorities Federal Treasury, indicating the date and number of the payment order;

11.14. line 17 reflects the written off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific policyholders or the industry for writing off arrears, as well as the amount of debt written off in accordance with Part 1 of Article 26.10 of the Federal Law of July 24, 1998. N 125-FZ;

11.15. line 18 - control line, which shows the sum of the values ​​of lines 12, 14.1 - 17;

11.16. line 19 reflects the debt owed by the policyholder at the end of the reporting (calculation) period based on the policyholder's accounting data, including arrears (line 20).

Filling out Table 3 "Expenses for compulsory social insurance against accidents at work and occupational diseases" of the Calculation form

12. When filling out the table:

12.1. Lines 1, 4, 7 reflect the expenses incurred by the policyholder in accordance with the current regulatory legal acts on compulsory social insurance against industrial accidents and occupational diseases, of which:
on lines 2, 5 - expenses incurred by the insured to the injured person working outside;
on lines 3, 6, 8 - expenses incurred by the insured who suffered in another organization;

12.2. Line 9 reflects expenses incurred by the insurer to finance preventive measures to reduce industrial injuries and occupational diseases. These expenses are made in accordance with the Rules for financial support of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium and resort treatment of workers engaged in work with harmful and (or) dangerous production factors, approved by order of the Ministry of Labor and Social Protection of the Russian Federation dated 10 December 2012 N 580н (registered by the Ministry of Justice of the Russian Federation on December 29, 2012, registration N 26440) as amended by orders of the Ministry of Labor and Social Protection of the Russian Federation dated May 24, 2013 N 220н (registered by the Ministry of Justice of the Russian Federation on July 2 2013, registration N 28964), dated February 20, 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), dated April 29, 2016 N 201n (registered by the Ministry of Justice of the Russian Federation on August 1 2016, registration N 43040), dated July 14, 2016 N 353n (registered by the Ministry of Justice of the Russian Federation on August 8, 2016, registration N 43140);

12.3. line 10 - control line, which shows the sum of the values ​​of lines 1, 4, 7, 9;

12.4. Line 11 reflects the amount of accrued and unpaid benefits for reference, with the exception of the amounts of benefits accrued for last month reporting period in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation has not been missed;

12.5. Column 3 shows the number of paid days for temporary disability due to an industrial accident or occupational disease (vacation for sanatorium treatment);

12.6. Column 4 reflects cumulative expenses from the beginning of the year, offset against insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

Filling out table 4 "Number of victims (insured) in connection with insured events in the reporting period" of the Calculation form

13. When filling out the table:

13.1. on line 1, the data is filled out on the basis of reports of industrial accidents in form N-1 (Appendix No. 1 to the resolution of the Ministry of Labor and Social Development of the Russian Federation dated October 24, 2002 No. 73 “On approval of document forms required for investigation and recording accidents at work, and provisions on the specifics of investigating accidents at work in certain industries and organizations" (registered by the Ministry of Justice of the Russian Federation on December 5, 2002, registration No. 3999) as amended by order of the Ministry of Labor and Social Protection of the Russian Federation dated 20 February 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), highlighting the number of fatal cases (line 2);

13.2. on line 3, the data is filled in on the basis of reports on cases of occupational diseases (appendix to the Regulations on the investigation and recording of occupational diseases, approved by Decree of the Government of the Russian Federation of December 15, 2000 N 967 “On approval of the Regulations on the investigation and recording of occupational diseases” (Collected Legislation Russian Federation, 2000, No. 52, Article 5149; 2015, No. 1, Article 262).

13.3. line 4 reflects the sum of the values ​​of lines 1, 3, highlighting on line 5 the number of victims (insured) in cases that resulted only in temporary disability. The data on line 5 is filled in on the basis of certificates of incapacity for work;

13.4. when filling out lines 1 - 3, which are filled out on the basis of reports on industrial accidents in form N-1 and reports on cases of occupational diseases, you should take into account insurance cases for the reporting period according to the date of the examination to verify the occurrence of the insured event.

Filling out Table 5 “Information on the results of a special assessment of working conditions and mandatory preliminary and periodic medical examinations of workers at the beginning of the year” of the Calculation form

14. When filling out the table:

14.1. on line 1 in column 3, data on the total number of employer’s jobs subject to a special assessment of working conditions is indicated, regardless of whether a special assessment of working conditions was carried out or not;
on line 1 in columns 4 - 6, data on the number of jobs in respect of which a special assessment of working conditions was carried out, including those classified as harmful and dangerous working conditions, contained in the report on the special assessment of working conditions; if a special assessment of working conditions was not carried out by the insured, then “0” is entered in columns 4 - 6.
In the event that the validity period of the results of certification of workplaces for working conditions, carried out in accordance with the Federal Law of December 28, 2013 N 426-FZ "On Special Assessment of Working Conditions" (Collection of Legislation of the Russian Federation, 2013) , N 52, Art. 6991; 2014, N 26, Art. 3366; 2015, N 29, Art. 4342; 2016, N 18, Art. 2512) (hereinafter referred to as Federal Law of December 28, 2013 N 426-FZ ) order, has not expired, then on line 1 in columns 4 - 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information based on this certification is indicated.

14.2. on line 2, columns 7 - 8 indicate data on the number of workers engaged in work with harmful and (or) hazardous production factors who are subject to and have undergone mandatory preliminary and periodic inspections.
Columns 7 - 8 are filled out in accordance with the information contained in the final acts of the medical commission based on the results of periodic medical examinations (examinations) of workers (clause 42 of the Procedure for conducting mandatory preliminary (upon entry to work) and periodic medical examinations (examinations) of workers employed in heavy labor work and work with harmful and (or) dangerous working conditions, approved by order of the Ministry of Health and Social Development of the Russian Federation dated April 12, 2011 N 302n (registered by the Ministry of Justice of the Russian Federation on October 21, 2011, registration N 22111) as amended, introduced by orders of the Ministry of Health of the Russian Federation dated May 15, 2013 N 296n (registered by the Ministry of Justice of the Russian Federation on July 3, 2013, registration N 28970), dated December 5, 2014 N 801n (registered by the Ministry of Justice of the Russian Federation on February 3, 2015 , registration N 35848) (hereinafter referred to as the Procedure) and in accordance with the information contained in the conclusions based on the results of a preliminary medical examination issued to employees who have undergone these examinations over the previous year (clause 12 of the Procedure);

14.3. Column 7 indicates the total number of employees engaged in work with harmful and (or) hazardous production factors, subject to mandatory preliminary and periodic inspections;

14.4. Column 8 indicates the number of employees engaged in work with harmful and (or) hazardous production factors who have undergone mandatory preliminary and periodic inspections.
In this case, the results of mandatory preliminary and periodic medical examinations of workers as of the beginning of the year should be taken into account, taking into account that, according to paragraph 15 of the Procedure, the frequency of periodic medical examinations is determined by the types of harmful and (or) hazardous production factors affecting the employee, or the types of work performed .

Form 4-FSS (4FSS) for 2016 (1st, 2nd, 3rd, 4th quarter)

Form 4-FSS was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59 “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against accidents at work and professional diseases, as well as the costs of paying insurance coverage and the procedure for filling it out.” Last changes spring by Order of the Social Insurance Fund of the Russian Federation dated July 4, 2016 No. 260 “On introducing amendments to Appendices No. 1 and No. 2 to the Order of the Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59 “On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and compulsory social insurance against accidents at work and occupational diseases, as well as the costs of paying insurance coverage and the procedure for filling it out "" (as amended on July 4, 2016).

Attention! The FSS has approved a new format for submitting the 4-FSS report, starting with reporting for 9 months of 2016.

The change in format was approved by Order No. 386 of September 29, 2016 “On amendments to the Technology for accepting payments from policyholders for accrued and paid insurance premiums in the system of the Social Insurance Fund of the Russian Federation in in electronic format using an electronic signature, approved by order of the Social Insurance Fund of the Russian Federation dated February 12, 2010 No. 19"

From reporting for 9 months of 2016 (3rd quarter), file 4-FSS is presented in the new format “0.9”.

The 4-FSS report for the 1st quarter and half-year, if necessary, will be submitted in the same format, “0.8”.

Form 4-FSS (4FSS) for 2015 (1st, 2nd, 3rd, 4th quarter)

Form 4-FSS for 2015 was approved by Order of the Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59 “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance from accidents at work and occupational diseases, as well as the costs of paying insurance coverage and the procedure for filling it out.”

Form 4-FSS (4FSS) for 2014 (1st, 2nd, 3rd, 4th quarter)

Order of the Ministry of Labor of Russia No. 94 dated February 11, 2014 amended appendices No. 1 and 2 to the order of the Ministry of Labor and Social Protection of the Russian Federation dated March 19, 2013 No. 107n “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage and the Procedure for filling it out.”

Main changes:

• the "OKATO code" field on the title page has been eliminated;
• Table 3 “Calculation of the base for calculating insurance premiums” has been changed;
• added table 4.5 "Information necessary for the application of the reduced tariff of insurance premiums by the payers of insurance premiums specified in paragraph 14 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ";
• table 10 “Information on the results of certification of workplaces for working conditions and mandatory preliminary and periodic medical examinations of workers at the beginning of the year” has been changed;
• The filling order has been changed.

Read more about calculating insurance premiums using Form 4-FSS for 2013

Documents by form
Order of the Ministry of Labor of Russia No. 107n dated March 19, 2013 (registered with the Ministry of Justice of Russia on May 22, 2013 N 28466) approved a new form of reporting on insurance contributions for compulsory social insurance (form 4-FSS).
The new form comes into effect with reporting for the first half of 2013 and contains an additional table to reflect information on certification of workplaces for working conditions and mandatory preliminary and periodic medical examinations. This information is taken into account when determining the size of the discount or surcharge to the insurance rate established by the Federal Insurance Service of the Russian Federation.

Electronic reporting via the Internet to the Social Insurance Fund
Order of the FSS of the Russian Federation dated February 12, 2010 No. 19 “On the introduction of secure exchange of documents in electronic form using electronic digital signature for the purposes of compulsory social insurance" (as amended by Orders of the Federal Social Insurance Fund of the Russian Federation dated 04/06/2010 N 57, dated 09/24/2010 N 195, dated 03/21/2011 N 53, dated 06/14/2011 N 148, dated 03/14/2012 N 87) approved the technology accepting payments from policyholders for accrued and paid insurance premiums in the system of the Social Insurance Fund of the Russian Federation in electronic form using an electronic digital signature.
Insurers whose average number of individuals, in whose favor payments and other remunerations are made, for the previous billing period exceeds 50 people, as well as newly created (including during reorganization) organizations whose number of specified individuals exceeds this limit are required to provide report in electronic form with an electronic digital signature.

You can use Sending Reports via the Internet right now!

Report on Form 4a-FSS is now for individual entrepreneurs
A report in form 4a-FSS, approved by order of the Ministry of Health and Social Development of Russia dated October 26, 2009 N 847n, is provided annually. It is provided by lawyers, individual entrepreneurs, members of peasant (farm) households, notaries engaged in private practice, other persons engaged in private practice, members of family (tribal) communities of indigenous peoples of the North, who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity in in accordance with Article 4.8 of the Federal Law of December 29, 2006 N 255-FZ.

More information about calculating insurance premiums using Form 4-FSS for previous years

Calculation of insurance premiums according to form 4-FSS for 2012

The Ministry of Health and Social Development of Russia developed Order No. 216n dated March 12, 2012 “On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, as well as on the costs of paying insurance coverage and the procedure for filling it out"

• Download the FSS recommended procedure for filling out form 4-FSS 2012

Calculation of insurance premiums according to form 4-FSS for 2011

The Ministry of Health and Social Development of Russia developed Order No. 156n dated February 28, 2011 “On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, as well as on the costs of paying insurance coverage and the procedure for filling it out"

• Download the FSS recommended procedure for filling out form 4-FSS 2011

Calculation of insurance premiums according to form 4-FSS for 2010

Order of the Ministry of Health and Social Development of Russia dated November 6, 2009 N 871n was adopted, which approved the form of quarterly reporting to the Social Insurance Fund for 2010 “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance from accidents at work and occupational diseases, as well as the costs of paying insurance coverage"

Calculation of insurance premiums according to form 4-FSS valid until 2009

The procedure for filling out a report on insurance premiums voluntarily paid to the Federal Social Insurance Fund of the Russian Federation separate categories policyholders (form 4a-FSS), approved by Resolution of the Federal Insurance Service of the Russian Federation dated April 25, 2003 N 46 (as amended by Resolution of the Federal Insurance Service of the Russian Federation dated January 19, 2007 No. 11, dated April 13, 2009 No. 92)
Filling procedure payslip using the funds of the Social Insurance Fund of the Russian Federation in 2009 (Form 4-FSS), approved by Resolution of the Social Insurance Fund of the Russian Federation dated December 22, 2004 No. 111 (as amended by Resolutions dated March 31, 2006 No. 37, dated January 19, 2007 No. 11, dated July 27, 2007 No. 165, dated 08/21/2007 No. 192, dated 04/13/2009 No. 92)

In addition to social insurance contributions against work-related injuries and occupational diseases paid to the Social Insurance Fund. Contributions for “injuries” should still be reported to the Social Insurance Fund. In this article we will talk about the current 4-FSS form for the report for 9 months of 2018, which changed again last year, and we will provide a sample of how to fill it out.

Form 4-FSS in 2018

If previously the 4-FSS report was intended for all insurance premiums paid to the Social Insurance Fund, then from the beginning of 2017 it reflects exclusively contributions for “injuries”. For the first quarter and half of 2017, policyholders reported using the amended Form 4-FSS, from which sections relating to insurance premiums in case of temporary disability and maternity were excluded.

Form 4-FSS 2017, new form which was approved by order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381, was used for reporting for the first quarter and half of the year. For the report for 9 months of 2018, it is filled out on a form with amendments made by order of the FSS of the Russian Federation dated 06/07/2017 No. 275.

New form 4-FSS: what has changed in the report for 9 months of 2018

There are few changes in the 4-FSS calculation form, all of them affected the title page and table 2:

• a field appeared on the title page intended for public sector employees - “Budget organization”, which indicates the code of the source of funding,
• in table 2, which reflects settlements with the Social Insurance Fund, line 1.1 has been added about the debt transferred to the insured-successor from the reorganized legal entity, or the debt of a separate division deregistered,
• Accordingly, in line 8 “Total” of the report form 4-FSS there is a new calculation formula - line 1.1 indicator has been added to it,
• line 14.1 was added to table 2, reflecting the debt of the Social Insurance Fund to a reorganized legal entity, or a separate division that was deregistered,
• in line 18 “Total” the formula has changed due to the inclusion of the indicator of line 14.1.

Corresponding additions have been made to the Procedure for filling out Form 4-FSS. New form for 2017 with changes from 06/07/2017. applies starting from the report for 9 months of 2017. Updated calculations of 4-FSS for periods earlier than 2017 are submitted on the form that was in force in the billing period for which the adjustment is made (clause 1.5 of Article 24 of Law No. 125- dated July 24, 1998 Federal Law).

Filling out 4-FSS

The procedure for filling out the 4-FSS calculation remains the same; it can be found in Appendix No. 2 to Order No. 381, as amended. dated 06/07/2017. If the policyholder is registered where the FSS pilot project operates, he needs to take into account the filling out features approved by Order of the FSS of the Russian Federation dated 03/28/2017 No. 114.

We have already talked in more detail about filling out reports on “injuries” in our materials, but here we recall the basic requirements of the instructions that should be followed when preparing the 4-FSS calculation for the 3rd quarter of 2018:

• the form must be filled out on a computer or manually, but only in block letters and black or blue ink,
• on each page the number of the policyholder in the Social Insurance Fund and the code of subordination are indicated, a signature and date are placed at the bottom of the page,
• monetary indicators are not rounded - they are reflected in rubles and kopecks, instead of a zero value a dash is placed,
• indicators are entered on an accrual basis from the beginning of the year,
• All pages of the form must be numbered and their number, as well as pages of attachments, must be indicated on the title page.

Which sections of the 4-FSS calculation must the policyholder submit for 9 months of 2018:

• the title page and tables 1, 2 and 5 are mandatory, they must be submitted, even if there were no accruals for “injuries” in the reporting period, that is, the reporting is “zero”,
• Tables 1.1, 3 and 4 are submitted only when they contain the corresponding indicators.

You can download form 4-FSS 2018 below.

When to submit a calculation for “injuries”

If the policyholder's average number of employees for whom deductions are made last year exceeded 25 people, he can submit the calculation only electronically. The deadline for submitting the electronic form 4-FSS is no later than the 25th day of the month following the reporting period. For failure to comply with the electronic reporting format, the policyholder faces a fine of 200 rubles.

With an average headcount of 25 or fewer people, the policyholder has the opportunity to report both electronically and on paper. But for submitting a “paper” calculation, a shorter deadline is set - the 20th day of the month following the reporting period.

Thus, for 9 months of 2018 electronic form 4-FSS must be submitted no later than October 25, 2018, and the “paper” form must be submitted by October 22, 2018. (October 20 is a day off).

4-FSS new form: sample filling

To show what the new 4-FSS form looks like when completed, we will give an example of a calculation for “injuries” for 9 months.

By calculation of 4-FSS for the 4th quarter of 2017, hereinafter we mean 4-FSS for 2017, since according to the rules, this reporting form (Appendix No. 1 to Order of the FSS of the Russian Federation dated September 26, 2016 N 381) is filled out with a cumulative total from the beginning of the year (p 2 Article 22.1 of the Law of July 24, 1998 N 125-FZ).

The latest changes to the form were made in the middle of last year (Order of the Federal Tax Service of the Russian Federation dated 06/07/2017 N 275). And according to the updated form, taking into account these changes, policyholders have already submitted calculations for 9 months. The same form must be used when preparing the report for 2017.

Where to submit 4-FSS for the 4th quarter of 2017

When do you need to submit 4-FSS for the 4th quarter of 2017

The deadline for submitting 4-FSS for the 4th quarter of 2017 depends on the form in which this reporting should be presented:

• if on paper, then no later than January 22, 2018. Those insurers whose average number of persons in whose favor payments were made for the previous billing period were no more than 25 people are entitled to submit a 4-FSS report for the 4th quarter of 2017 on paper;
• if in electronic form, then no later than January 25, 2018 (clause 1 of article 24 of the Law of July 24, 1998 N 125-FZ).

Filling out 4-FSS for the 4th quarter of 2017

Form 4-FSS for the 4th quarter of 2017 is drawn up according to generally established rules. In any case, the title page must be filled in, as well as tables 1, 2 and 5 (clause 2 of the Procedure for filling out the 4-FSS, approved by Order of the FSS of the Russian Federation dated September 26, 2016 N 381, hereinafter referred to as the Procedure for filling out the 4-FSS). Table 3 is filled out only if during the year the policyholder had expenses that can be offset against contributions for injuries, and table 4 - if there were accidents at work.

In the “Reporting period (code)” field on the title page you will need to indicate “12”, which corresponds to the billing period - calendar year (clause 5.4 of the Procedure for filling out 4-FSS).

4-FSS for the 4th quarter of 2017 zero

If in 2017 the policyholder did not accrue payments and rewards from which insurance premiums for injuries should be calculated, then he must submit to the Social Insurance Fund a zero 4-FSS report for the 4th quarter of 2017 within the deadlines indicated above. In this case, the title page of the form is filled out according to general rules, and in the corresponding columns and rows of tables 1,2,5, dashes are placed (clause 2 of the Procedure for filling out 4-FSS).

For failure to submit a zero calculation, the policyholder will face a fine of 1,000 rubles. (Clause 1, Article 26.30 of the Law of July 24, 1998 N 125-FZ). Besides, executive organizations may be held liable in the form of administrative fine for an amount from 300 to 500 rubles. (

The new form 4-FSS for the 3rd quarter of 2017 was changed from the 1st quarter of 2017. All enterprises, as well as entrepreneurs entering into employment or civil law contracts, are required to submit the document to the territorial branch of Social Insurance. In other words, those taxpayers who accrue and pay contributions to the Social Insurance Fund “for injuries” are required to report (Articles 3, 5, paragraph 1, Article 24 of Law No. 125-FZ of July 24, 1998).

Let's figure out how the 4-FSS form is formed and where it is submitted. Entrepreneurs working independently, without hiring hired personnel, are not required to report to Social Security.

Form 4-FSS for the 3rd quarter of 2017 was put into effect by Order No. 381 of September 26, 2016. For the first time, provide data on injuries according to new form was necessary for the 1st quarter of 2017 and half of the year. For 9 months it is required to report on an adjusted form (changes are regulated by the Social Insurance Fund in Order No. 275 of 06/07/17). The document was updated primarily due to the transfer of administration of social insurance contributions to the Federal Tax Service of the Russian Federation. Injuries remain under the control of the FSS - such payments must be calculated and paid, as before, in Sostra.

The updated 4-FSS for the 3rd quarter of 2017, you can download an example of filling out below, no longer contains information about insurance contributions for VNIM (temporary disability and maternity). The relevant sections have been excluded as unnecessary. What has changed in the report over the past nine months? Compared to previous documents, the changes are not so significant. The new reporting form contains the following amendments:

• A special field “Budgetary organization” has been added to the list of title page details, where the relevant institutions indicate the funding code - from 1 for subsidies federal funds up to 4 with mixed financing.
• The title page clarifies the algorithm for calculating the average number of employees - the indicator is determined from the beginning of the reporting year.
• In table 2 with data on settlements with the Social Insurance Fund, page 1.1 was added on the amount of debt transferred to the policyholder by way of succession after the procedure of reorganization or deregistration of the SE (separate division) of the company. In connection with the expansion of indicators, the algorithm for calculating the total amount of funds on page 8 has changed.
• In table 2 added p. 14.1, which reflects data on the debts of the Social Insurance Fund to the policyholder, transferred as a result of the completion of the reorganization or closure of the legal entity's subsidiary. The calculation of the total amount on page 18 has changed.

The above changes should be taken into account by policyholders, especially public sector employees and reorganized companies, when filling out the form for the third quarter of 2017. Regulatory additions also affected the Procedure for the formation of 4-FSS for the 3rd quarter of 2017: the document is provided according to the new regulations in accordance with legal requirements. If it is necessary to submit updated calculations for previous periods to Social Insurance, standard forms are used that are relevant for the period of updating the information (clause 1.5 of Article 24 of Law No. 125-FZ of July 24, 1998).

How to submit form 4-FSS for 9 months of 2017

To submit report-4 to the Social Insurance Fund, you must contact the territorial division of Social Insurance at the place of state registration of the policyholder in the Russian Federation. If the employer has OP in other regions ( separate units), the report should also be submitted to the FSS at the address of the unit. The basis is independent calculation of OP salaries for staff and the availability open account in the bank. In this case, it is allowed to submit a document different ways– in electronic form or “on paper”. Deadlines for submission vary depending on the format of preparation (clause 1 of Article 24 of Law No. 125-FZ):

• Until the 25th - in cases where the policyholder reports electronically (via TKS or using a flash drive).
• Until the 20th - in cases where the policyholder reports “on paper”.

Report submission deadline f. 4-FSS for Q3. 2017:

• Until 25.10 – when submitting the form electronically.
• Until 20.10 – when submitting a paper version of the calculation.

Note! If the policyholder has an average headcount of less than 25 people, you can report any in a convenient way– either in electronic form or in paper form. But if during the reporting period the average number of personnel exceeded 25 people, only the electronic version of submitting the form is allowed. The fine for failure to comply with this requirement is 200 rubles. (Part 2, Article 26.30 of Law No. 125-FZ).

Policyholders often have a question: Should Form 4-FSS be submitted? Despite the fact that the legislation in the field of insurance premiums has changed significantly, the obligation to submit blank reports has not yet been abolished. If the employer does not make settlements with staff and does not pay contributions for “injuries”, he must still submit 4-FSS. At the same time, in general procedure The title page of the document is filled in, and according to the rows of the table. 1, 2, 5 are marked with dashes. For failure to submit reports within the approved deadlines, the fine is minimal and amounts to 1000 rubles. (Part 1, Article 26.30 of Law No. 125-FZ).

Form 4-FSS for the 3rd quarter of 2017 - composition

Standard form 4-FSS for the 3rd quarter of 2017 includes mandatory sheets with tables that the policyholder must submit in any case, and additional ones. The first are printed even in the absence of indicators, the second - only if the relevant information is available. The list of data is summarized in a convenient table.

Nuances of filling out 4-FSS for the 3rd quarter of 2017

In order for the policyholder to submit 4-FSS for the 3rd quarter of 2017 successfully, it is necessary to comply with the established regulations for filling out reporting documents. Let's look at the basic rules. The order is established in relation to the general form, consisting of a title page and 6 tables inclusive.

Regulations for the formation of 4-FSS calculations:

• The form can be submitted either electronically or in paper form using blue/black ink.
• The working font is printed.
• Each indicator is indicated in a separate row/column. If there is no value, a dash is entered.
• Errors and inaccuracies in the form are not allowed. If you need to make data corrections, you need to carefully cross out the incorrect information, write the correct ones and certify the corrections with the date, signature and seal of the policyholder. The use of putties is prohibited.
• When numbering sheets, continuous values ​​are used; if some tables are not submitted, only mandatory pages are allowed to be submitted, numbered on an ascending basis.
• Each sheet provides information about the employer’s registration number in the Social Insurance Fund and subordination code. You can find information in the Social Insurance notice, which is issued to all policyholders upon registration.
• The accuracy of the specified information is certified on each sheet by the personal signature of the policyholder and seal. Certification by an authorized representative is permitted.

Note! To help policyholders, the fund has developed a detailed procedure for filling out forms. 4-FSS - you can find the regulations in Appendix No. 2 to Order No. 381 dated September 26, 2016. If the employer is located in a region of the Russian Federation where it applies pilot project for insurance payments, the rules for filling out reports are given in Order No. 114 of March 28, 2017.

4-FSS for the 3rd quarter of 2017 - sample preparation

To quickly and correctly enter data, first fill out tables 1, 2 and 5. If during the reporting period the employer did not have any cases of injury and, accordingly, insurance payments, the remaining tables (1.1, 3, 4) do not need to be submitted. Data on the calculation base and insurance premiums for 9 months. 2017 are indicated with detailed indicators for the last 3 reporting months, that is, for July, August and September. The carryover balance at the beginning of the year is transferred from the form for 2016 - and the balance at the end of 2016 is taken.

After all the necessary tables have been filled out, the number of pages is transferred to the title page of the form and the details of the policyholder are entered. If it gives up primary document, according to gr. “Adjustment number” is indicated in the encoding “000”; when submitting clarifications, the correction number is entered – 001, 002, etc. The meaning of the reporting period differs as follows:

• 03 – encoding when submitting a report for the 1st quarter.
• 06 – coding when submitting a half-year report.
• 09 – coding when submitting a report for 9 months.
• 12 – coding when submitting a report for the accounting year.

If the policyholder applies for financial compensation in order to pay the amounts of insurance compensation, the application number is indicated through a fraction (/) - 01, 02, etc. When liquidating a business, the coding “L” is indicated in the corresponding cell. Details of the fee payer are provided in accordance with the registration documents. The main type of activity is entered as the OKVED code. Information about who exactly submits the report is coded with numbers from 1 - for the policyholder, 2 - for his representative, to 3 - for the legal successor.

A completed report f. is provided separately for your convenience. 4-FSS – . The document was formed according to the general regulations using the example of an LLC. During the reporting period, the organization had no accidents or insurance payments.

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