Reporting to the FSS. The procedure for submitting reports to the Social Insurance Fund. Electronic reporting to the FSS. How to take

This article deals with the procedure for filling out the 4-FSS report for the 3rd quarter of 2018. As a reminder, since 2016, control over insurance premiums has been transferred to tax office... Reporting on them is also now submitted to the tax authorities. However, one of the types of contributions remained "under management" extrabudgetary fund... We are talking about payments for insurance against accidents and occupational diseases, or, as they are often called briefly, “for injury” premiums. Accordingly, the reporting form 4-FSS for these payments still needs to be submitted to the Fund social insurance(FSS). Let's consider how to fill out and submit a 4-FSS report for 9 months of 2018 and offer for download a new 4-FSS form for the 3rd quarter of 2018. The article also provides the deadlines for the submission of the 4-FSS report for 9 months of 2018. We must say right away that the 4-FSS report is filled with an accrual total from the beginning of 2018. Therefore, if necessary, you can familiarize yourself with.

Legal grounds for filling out the 4-FSS form

The obligation to submit the 4-FSS form is established by clause 1 of Art. 24 of the law of 24.07.98 No. 125-FZ "On compulsory social insurance ...". All legal entities and individuals using the services of the insured must submit a report, i.e. employees who are subject to social insurance.

The insured persons include (clause 1 of article 5 of Law No. 125-FZ):

1. Employees with whom an employment contract has been concluded.
2. Individuals involved in labor as part of the execution of a sentence imposed by a court.
3. Individuals with whom civil law (copyright) contracts have been concluded. In the latter case, the contractor is the insured person, if provided for by the terms of the contract.

The 4-FSS report form for 9 months of 2018 and the procedure for filling it out were approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381. The last changes that are currently relevant were made by order of the FSS RF dated June 7, 2017 No. 275.

The current 4-FSS report form for the 3rd quarter of 2018 can be downloaded for free.

The procedure for submitting the report is established by Art. 24 of Law No. 125-FZ.

The form of its submission depends on the number of insured persons. If it exceeds 25 people, then the report must be submitted only to in electronic format.

Small organizations with up to 25 people can submit a paper form.

In "paper" form 4-FSS is provided by the 20th day of the month following the reporting period, and electronic version of this report must be submitted no later than the 25th. Those. 4-FSS report for 9 months of 2018 must be submitted by 10/22/2018 “on paper” (since October 20 is a day off) and by 10/25/2018 - in electronic form.

And if the organization does not operate?

"Zero" 4-FSS for the 3rd quarter of 2018 must be passed, even if during the reporting period (from January to September 2018 inclusive) the organization did not operate. There are no exceptions for such cases in the current legislation. In the "zero" calculation according to the 4-FSS form, fill in only the title page and tables 1, 2, 5.

Payments under civil law contracts are reflected in table 1 of the 4-FSS form only when contributions were accrued in favor of individual performers. Calculate contributions for injuries, if such an obligation is stipulated in the contract. When there is no such condition in the contract or the provision of services, do not charge contributions and do not reflect payments in table 1 of the 4-FSS form.

Where to take 4-FSS for 9 months of 2018

If the organization does not have separate divisions, then the calculation of 4-FSS for Q3. 2018, hand it over to the territorial department of the FSS at its location (clause 1 of article 24 of the Law of July 24, 1998 No. 125-FZ). This is the place of registration of the organization.

If there are separate divisions, then the 4-FSS form must be submitted in the following order. Submit the calculation to the territorial department of the FSS at the location of the separate subdivision, if such a subdivision has a settlement (personal) account and it independently calculates the salaries of employees. In the 4-FSS form, indicate the address and checkpoint of the separate subdivision.

How to fill out 4-FSS for 9 months of 2018

The form consists of a title page and several tables, each of which contains a separate block of information.

As part of the 4-FSS report for the 3rd quarter of 2018, only the main sheets containing general information about the payer, insurance premiums and labor protection measures:

1. Title page.
2. Table 1, containing the calculation of the base for calculating contributions.
3. Table 2, which reflects the state of settlements with the FSS division.
4. Table 5, which includes information on the special assessment of working conditions and medical examinations.

The rest of the tables are applied only if the policyholder has data to fill them out:

1. Table 1.1 is used if the insured temporarily sends its employees to work for another legal entity or individual entrepreneur.
2. Table 3 contains information on the costs of compulsory insurance (for example, sick pay for accidents at work).
3. Table 4 reflects information on the number of accidents and occupational diseases.

By the same principle, we will consider the procedure for filling out the report - first all the "mandatory" sheets, and then - "additional".

A sample of filling out the 4-FSS form for 9 months of 2018 can be downloaded.

Title page 4-FSS

This section of 4-FSS includes general information about the insured and the form itself.

Table 1: Calculation of the base for assessing contributions for 9 months of 2018

Table 1 is called “Calculation of the base for calculating insurance premiums”. It contains information about payments in favor of individuals, taxable with contributions and on the insurance rate, taking into account surcharges and discounts (for the period from January to September 2018).

1. Line 1 indicates all amounts of payments to employees under labor, civil law or copyright contracts in accordance with Art. 20.1 of Law No. 125-FZ. Information is entered on an accrual basis from the beginning of the reporting period (column 2) and for each of the last three reporting months, i.e. in this case - for July-September 2018. (columns 4-6). Similarly, the data in lines 2 - 3, discussed below, are filled in.
2. Line 2 contains information on the amounts of payments that are not subject to contributions (Article 20.2 of Law No. 125-FZ). These may be benefits, material help, compensation of travel expenses, etc.
3. Line 3 reflects the assessment base and is the difference between the corresponding figures in lines 1 and 2.
4. In line 4, out of the total amount, payments are allocated in favor of working disabled people.
5. Line 5 indicates the insurance rate. It is determined individually, depending on the class of professional risk of the insured.
6. Lines 6 and 7 contain information about discounts and surcharges for insurance rate, which are established in accordance with the decree of the Government of the Russian Federation of 05/30/12 No. 524.
7. Line 8 contains the date of the order of the territorial body of the FSS on the establishment of a premium to the tariff.
8. Line 9 indicates the total rate including all discounts and surcharges. All data on tariffs are shown as a percentage with two decimal places.

Table 2: settlements with the FSS for 9 months of 2018

Table 2 “Calculations for compulsory social insurance against industrial accidents and occupational diseases” reflects information about the calculations between the insured and the subdivision of the Federal Social Security Service of the Russian Federation.

1. Line 1 contains the current indebtedness of the policyholder for contributions at the beginning of the reporting period, i.e. on 01.01.2018. It must correspond to the indicator of line 19 of table 2 of the 2017 report.
2. Line 1.1 is used to reflect the debt at the beginning of the period, if the report is filled in by the successor of the reorganized policyholder or the "parent" company for the liquidated a separate subdivision.
3. Line 2 contains the amounts of the assessed contributions. Separately, the contributions are shown on an accrual basis from the beginning of the period and for the last three months (July - September) on a monthly basis.
4. If during the reporting period the FSS department conducted field visits or office checks policyholder, then their results are reflected in the following lines:

- in line 3 - the amount of additionally accrued contributions;

- in line 4 - the amount of expenses not accepted for offset for the past periods.

1. On line 5 shall be indicated the contributions additionally accrued by the insured for previous periods
2. Line 6 shows the amount of reimbursement of the insured's expenses received from the FSS branch.
3. Line 7 reflects the amounts received from the FSS of the Russian Federation as part of the return of overpaid or collected contributions.
4. Line 8 contains the checksum of the metrics of lines 1 through 7.
5. Lines 9 - 11 reflect the amount owed by a subdivision of the FSS of the Russian Federation at the end of the period - 09/30/2018, namely:

- line 9 - total amount;

- line 10 - incl. due to excess costs;

- line 11 - incl. due to overpayment.

1. Lines 12 -14 reflect the amount owed by a subdivision of the FSS of the Russian Federation at the beginning of the period - 01.01.2018, namely:

- line 12 - the total amount, its indicator must correspond to line 9 of the report for 2017;

- line 13 - incl. due to excess costs;

- line 14 - incl. due to overpayment.

1. Line 14.1 contains information about the debt owed by the fund division to the reorganized insured or a liquidated separate division.
2. Line 15 shall reflect the company's expenses related to insurance against accidents and occupational diseases. The amounts are indicated for the entire reporting period and for July-September on a monthly basis.
3. Line 16 contains information about the insurance premiums actually paid. They are also shown for the whole period and monthly for the last three months. Information for July-September should include payment dates and payment order numbers.
4. Line 17 reflects information on the written off debt of the insured (in accordance with Part 1 of Article 26.10 of Law No. 125-FZ or other federal regulations).
5. Line 18, like line 8, is the control line. It contains the sum of the indicators of lines 12, 14.1, 15, 16, 17.
6. Line 19 indicates the debt owed by the insured at the end of the reporting period - 09/30/2018. If there is an arrears, it is highlighted on line 20.

Table 5: Special Assessment Information

According to row 1 of table 5 "Information on the conducted special assessment of working conditions and medical examinations" indicates information on the conducted special assessment of working conditions (SOUT):

1. Column 3 indicates the total number of jobs of the insured
2. Column 4 - the number of jobs for which the SAWS was carried out at the beginning of 2018.
3. Columns 5 and 6 of the indicator in column 4 indicate the number of assessed workplaces with harmful and hazardous working conditions (3 and 4 hazard classes).

If at the beginning of the year the validity of the previously carried out certification of workplaces has not expired (Article 27 of the Law of December 28, 2013 No. 426-FZ "On SOUT"), then line 1 is filled in according to the results of certification. If no special assessment or certification was carried out, then zeros are put in the corresponding columns.

Line 2 provides information on mandatory medical examinations for workers who work in harmful or dangerous conditions.

1. Column 7 indicates the total number of such workers subject to medical examination at the beginning of the year.
2. Column 8 reflects the number of employees who actually passed medical examinations at the beginning of the year.

Information about medical examinations is entered in accordance with clauses 42, 43 of the Procedure approved by order of the Ministry of Health and Social Development of 12.04.11 No. 302n.

Table 1.1: information on contingent personnel

Table 1.1 “Information required for the calculation of contributions by the policyholders specified in clause 2.1 of Art. 22 of Law No. 125-FZ "is the first of the" optional "parts of the report. It is filled out only by those policyholders who temporarily send their employees to work for another legal entity or individual entrepreneur.

Each row of the table corresponds to one enterprise (IE) to which the workers are directed

1. Columns 2,3,4 contain, respectively, the number in the FSS, TIN and OKVED of the receiving entity.
2. Column 5 indicates the total number of temporarily assigned workers.
3. Columns 6 - 13 contain the basis for calculating insurance premiums, i.e. payments to the specified employees. The amounts are shown for the entire reporting period and separately - monthly for July-September. From each indicator, the amount of payments in favor of the disabled is allocated.
4. Columns 14 and 15 indicate the size of the insurance rate of the receiving entity, excluding and taking into account discounts (surcharges).

Table 3: Compulsory Social Security Costs

This part of the report is completed by those policyholders who independently incur the costs of insurance against accidents and occupational diseases.

Columns 3 and 4 indicate, respectively, the number of days paid (where applicable) and the amount paid. The types of expenses are reflected in the rows of the table:

1. On lines 1 and 4 - benefits for temporary disability due to accidents at work and occupational diseases.
2. Along lines 2, 3, 5, 6 of lines 1 and 4, payments are allocated to external part-time workers and victims in another organization.
3. Line 7 shall indicate the costs of paying for additional leave for spa treatment.
4. On line 8 of line 7, the costs of vacation pay for employees affected in another organization are allocated
5. Line 9 reflects the financing of preventive measures to reduce injuries and occupational diseases in accordance with the Rules approved by order of the Ministry of Labor dated December 10, 2012 No. 580n.
6. Line 10 summarizes all types of expenses. It is the sum of lines 1,4,7,9.
7. In line 11, the amounts of accrued but not paid benefits as of the reporting date shall be reflected for reference. Benefits accrued for the last month (September 2018), if they have not yet expired, are not included in this line.

Table 4: number of victims in connection with insured events

This table is filled out only by those policyholders who had industrial accidents or were diagnosed with occupational diseases in 2018.

1. On line 1, data on the total number of accidents is filled in on the basis of acts in the form N-1 (Resolution of the Ministry of Labor dated October 24, 2002 No. 73)
2. In line 2, fatal accidents are highlighted.
3. In line 3, information on registered cases of occupational diseases shall be reflected (Decree of the Government of the Russian Federation of December 15, 2000 No. 967).
4. For term 4, the total number of victims is indicated, i.e. the indicators of lines 1 and 3 are summed up.
5. On line 5, the number of victims is allocated for cases that ended only with temporary disability.

Accidents and occupational diseases are referred to the reporting period, based on the date of the examination to verify these facts.

Possible penalties

Fines for violations when submitting a 4-FSS report for 9 months of 2018 are established by Art. 26.30 Law No. 125-FZ.

Failure to submit a report for the 3rd quarter of 2018 is punishable by a fine in the amount of 5% of the amount of insurance premiums for the last three reporting months for each full or incomplete month delays. The minimum amount of the fine is 1000 rubles, the maximum is 30% of the specified amount of contributions.

Also, the policyholder may be fined for submitting a report "on paper" if he is obliged to submit the form electronically. In this case, the amount of the fine will be 200 rubles.

In addition, those responsible officials can be additionally superimposed administrative penalty in the amount of 300 to 500 rubles. (Article 15.33 of the Administrative Code).

But in this case, there are no legal grounds for blocking taxpayer accounts with regulatory authorities. Form 4-FSS is not tax return, therefore, the provisions of paragraph 3 of Art. 76 of the Tax Code of the Russian Federation does not apply to it. This position is set out in the letter of the Ministry of Finance of the Russian Federation dated 04.21.2017 N 03-02-07 / 2/24123.

Conclusion

The 4-FSS report for 9 months of 2018 contains information on the accrued and paid insurance premiums "for injuries", as well as additional information labor safety at the enterprise. Title page and tables 1, 2, 5 are mandatory. The remaining sections of the form are filled out if data is available. The presentation format and the order of delivery depends on the number of insured persons. For violation of the rules for submitting a report, penalties are provided.

There are 32 occupational risk classes in Russia. For example, trade and education are classified as minimally risky areas of activity, while coal mining and ores have the highest risk class. The rate of the compulsory insurance premium "for injuries" depends on the risk class. All companies and individual entrepreneurs must quarterly submit to the Social Insurance Fund a report in form 4-FSS, containing the calculation of the accrued and paid insurance premiums from industrial accidents and occupational diseases, as well as the costs of paying insurance coverage. What does it look like new form 4-FSS report, how to fill it out, where and when to take it - the answers to these questions are in our article.

Since 2017 insurance premiums in the Russian Federation are transferred to the Federal tax office(FTS), responsibility for them was transferred from insurers to tax authorities. However, there is an exception - the Social Insurance Fund retains control over one compulsory insurance premium, which is commonly referred to as the “injury premium”.

Companies and individual entrepreneurs that pay salaries to employees are required to submit reports on this social insurance contribution in accordance with the 4-FSS form. The only exceptions are individual entrepreneurs who work alone, that is, without hiring employees.

New 4-FSS form: no disability reporting

The current form for calculating the injury fee was approved in June 2017. This new 4-FSS form includes the calculation of contributions from accidents and occupational diseases, as well as data on benefits for injuries, medical examinations, and job assessments. Recall that the previously valid 4-FSS form also included reporting on contributions in case of temporary disability due to illness and in connection with motherhood. Now reporting on incapacity for work has gone into the jurisdiction of the Federal Tax Service.

The 4-FSS report consists of a title page and 6 tables:

• Table 1. Calculation of the base for calculating insurance premiums.
• Table 1.1 Information required for the calculation of insurance premiums by policyholders.
• Table 2. Calculations for compulsory social insurance against industrial accidents and occupational diseases.
• Table 3. Expenditures on compulsory social insurance against industrial accidents and occupational diseases.
• Table 4. Number of injured (insured) in connection with insured events in the reporting period.
• Table 5. Information on the assessment of working conditions and medical examinations of workers.

4-FSS: filling and submission are required

In 4-FSS, all report blocks can be divided into mandatory and ad hoc. That is, those without which the report from the policyholders will not be accepted, and those that must be filled out only in certain situations. In the 4-FSS report, the title page, table 1, table 2, table 5. If there are no indicators, the title page is filled in according to general rules, in tables 1, 2, 5, dashes are placed opposite the missing indicators. If there is no data for tables 1.1, 3, 4, then these tables are not filled.

Submission of the 4-FSS report is mandatory even with zero indicators. In the absence of payments, a report in the 4-FSS form is still submitted to the Social Insurance Fund. The title page is filled in in it, dashes are put in tables 1, 2, 5, and tables 1.1, 3, 4 are not filled. If a zero report is not provided, a fine of 1000 rubles awaits.

Legal entities submit a new 4-FSS report to the branch of the Social Insurance Fund at the location of the organization. Individual entrepreneurs submit a 4-FSS report to the social insurance department, to which they belong at the place of residence.

How and when to take the 4-FSS?

It is still possible to submit a report in the 4-FSS form in two forms - electronic and paper. However, only small companies and individual entrepreneurs with an average headcount of up to 25 people can provide it on paper. If desired, the "kids" can submit a report in electronic form, but if the average number of employees exceeds the bar of 25 people, they will not have to choose, submission of reports is possible only via TKS (telecommunication channels).

A report in the 4-FSS form is submitted on a quarterly basis. The exact final date for the submission of the report depends on two circumstances: on the type in which the report is submitted (paper or electronic), and on the day of the week on which the deadline falls - if the deadline falls on a weekend or holiday, then it is postponed on the next working day. A report in electronic form, sent by TCS, must be submitted by the 25th day of the month following the reporting quarter. Deadline for submitting the report in paper form 5 days earlier, that is, no later than the 20th day of the month following the reporting period.

4-FSS report 2018: actual deadlines

• Q3 2018 (for 9 months)

The paper report is submitted by October 22, 2018. The deadline has been shifted by 2 days, since October 20 falls on Saturday.

• 4th quarter 2018 (for 12 months).

The paper report is submitted by January 21, 2019. The deadline has been shifted by 1 day, since January 20 falls on a Sunday.

How to take into account all the nuances of passing the 4-FSS

For errors in reporting on social benefits financial punishment threatens. What mistakes lie in wait when preparing and submitting a 4-FSS report? Analysts have compiled a rating of errors in the 4-FSS reporting. This pedestal of inaccuracies looks like this:

1 place. Incorrect calculations. Indicators are defined incorrectly or "do not beat" among themselves.

2nd place. Incorrect presentation of the report.

3rd place. Late submission of the report, submission of the report in paper form by companies with more than 25 employees.

How not to join the ranks of those who gave grounds for compiling this "anti-rating"? The answer lies on the surface: use an electronic assistant that will easily take into account all the subtleties of submitting reports. One of the most popular electronic reporting services is VLSI. Its main competitive advantages are a wide range of features, a user-friendly interface, and an affordable price.

Organizations and individual entrepreneurs with employees (performers in some cases) are payers of insurance premiums for mandatory types insurance - social, medical, pension and industrial accidents In addition to paying the contributions themselves, the obligation also includes filing reports, including submitting a report to the Social Insurance Fund.

All employers (employers) calculate and pay contributions, as well as submit reports according to general rules, regardless of whether they use OSNO, UTII or STS. To provide data on the accrued and paid premiums for insurance against industrial accidents and occupational diseases, the 4-FSS report form is used, approved by Order of the FSS RUSSIA dated September 26, 2016 No. 381.

Reporting deadline - quarterly:

• on paper - no later than the 20th day of the month following the first quarter, six months, nine months and a calendar year;
• in electronic form - no later than the 25th day of the month following the first quarter, six months, nine months and a calendar year.

If the last day of the deadline for submitting reports falls on a day off, it is postponed to the next working day.

The procedure for submitting reports to the FSS

As the procedure for submitting reports to the FSS establishes, the completed form should be submitted to the territorial branch of social insurance. Employers-insured with an average headcount for the previous settlement period more than 25 people can report to the FSS only electronically.

The rest choose how to prepare a report to the FSS: in electronic form or on paper.

You do not need to look for up-to-date samples of filling out the 4-FSS form or the report form if you use Internet accounting.

In the service, you quickly and correctly fill out the 4-FSS form. The system automatically enters information into certain lines; the user can easily fill in some of the fields using electronic prompts in just a few minutes. The finished report can be immediately sent to the FSS in electronic form directly from the service.

In addition to reporting to the FSS, the system allows you to generate any documents for OSNO, STS, UTII and send reports electronically to the Inspectorate of the Federal Tax Service, Pension Fund of the Russian Federation, FSS, FSSS.

Internet accounting is a global information complex, the database of which contains all valid forms of documents, regulatory and legislative acts... The database is updated online. In other words, you use only up-to-date forms and details, laws and regulations, norms and rates, while any errors in the formation of reports are excluded.

Internet accounting was created to keep records on

What is the deadline for submitting a report in the 4-FSS form for the 4th quarter of 2017 in terms of contributions "for injuries"? Do I really need to apply the new form and where can I download it? What is the procedure for filling out the calculation in the participating regions pilot project FSS? What rules to follow when filling out Table 2 of the 4-FSS annual report for 2017? How to reflect reimbursement of expenses from the FSS? Here is a sample of filling out 4-FSS for the 4th quarter of 2017. You can also download a new report form. If you have any questions about filling out the 4-FSS for 2017, please contact us at.

What information to report to the FSS

In 2018, divisions of the Social Insurance Fund (FSS) will continue to monitor:

• insurance premiums for insurance against industrial accidents and occupational diseases (that is, premiums "for injuries");
• social insurance expenses of policyholders.

Therefore, on the insurance premiums "for injuries" accrued from January to December 2017, you need to report to the territorial office of the Social Insurance Fund and submit a report for the 4th quarter of 2017 to the FSS.

Who must pass the annual 4-FSS for 2017

All policyholders are obliged to hand over the calculation in the 4-FSS form for the 4th quarter of 2017: organizations and individual entrepreneurs who pay remunerations to individuals, subject to contributions "for injuries" (clause 1 of article 24 of the Law of July 24, 1998 No. 125-FZ).

Individual entrepreneurs who do not have employees who pay insurance premiums only "for themselves." It is not necessary to hand over the 4-FSS for the 4th quarter of 2017 as an individual entrepreneur without employees.

If the organization, for some reason, from January 1 to December 31, 2017, did not make payments that are recognized as an object of taxation with insurance contributions to the FSS, and does not pay these contributions, then, despite this, submit a zero annual report 4-FSS for 2017 a year is needed.

If during the reporting period the organization did not conduct activities, the "zero" calculation for 2017 still needs to be passed. There are no exceptions for such cases in the current legislation. In the "zero" calculation according to the 4-FSS form, fill in only the title page and tables 1, 2, 5.

Completion date 4-FSS for the 4th quarter of 2017

The policyholders submit the calculation of the 4-FSS to the territorial body of the FSS of the Russian Federation at the place of their registration in the following terms:

• no later than the 25th day of the month following the reporting period, if the reporting is sent in electronic form;
• no later than the 20th day of the month following the reporting period, if 4-FSS is submitted “on paper”.

There are 4 reporting periods in total:

• I quarter;
• half a year;
• nine month;

Thus, the deadline for the submission of 4-FSS for the 4th quarter of 2017 is no later than January 22, 2018 "on paper" and no later than January 25, 2018 - in electronic form.

What to check before submitting the 4-FSS for 2017

In electronic form, the calculation to the subdivision of the FSS of Russia for 2017 can be submitted:

• via telecommunication channels (via the 4-FSS settlement acceptance gateway on the Internet);
• on an external medium (floppy disk, CD, flash drive, etc.) with an electronic signature.

To prepare 4-FSS online in electronic form, you can use the electronic portal of the FSS of Russia. On this Internet portal, you can fill out the 4-FSS in electronic form for free and transfer it to "social insurance".

To date, on the portal for the preparation and submission of electronic reporting 4-FSS online, you can use:

• a service for online filling out of the 4-FSS form (it is available to registered users with extended access rights). The service performs format and logical control of the entered data and compares the information with previously submitted reports for previous periods. Thanks to this, it is possible to pass the 4-FSS for 2017 without errors. The completed 4-FSS can be immediately saved in the FSS database and the report will be considered submitted.

• service for preparing the 4-FSS form for the 4th quarter of 2017 free of charge without registration. This service allows you to fill out a calculation and perform an automatic check for passing format-logical control. Such reports are not saved in the FSS database. However, it can be saved in XML format and, if necessary, printed. Or the file can be saved on a USB flash drive, signed with an EDS and transferred and transferred to the fund. This service can be regarded as a free program for filling the 4-FSS for 2017.

You can also fill out and submit 4-FSS for the 4th quarter of 2017 using programs and online services provided by operators electronic document management... Cm. " ".

Please note: for the successful delivery of the 4-FSS for the 4th quarter of 2017, employers need to check the key certificate for submitting reports to the FSS. The thing is. that from 15.09.2017 a new signature verification key certificate is in effect. It is necessary to renew the key certificate for those who pass the electronic 4-FSS, as well as employers from the regions - participants of the FSS pilot project, who send to the Fund in electronic form registers of information for the appointment and payment of benefits.

If you do not install new certificates, the program will not allow you to send anything to the fund. An error message or the inability to decrypt the document will appear. Download the fresh keys on the website fss.ru in the “Certification Center” section. A public key certificate is required to sign the receipt. The file is named F4_FSS_RF_2017_qualified.cer. It is valid for a year starting from September 15, 2017. Then the certificate will need to be changed again. Update keys in work program through which you send reports. If you use free programs of the foundation for this, follow the instructions. A link to it is in the same section of the site where the certificates are: “Recommendations for submitting payroll in the form of 4-FSS RF”. Source: FSS website.

Note that since September 15, 2017, amendments have also been made to the technology for accepting electronic payments. The changes relate to the structure and format-logical relationships of 4-FSS when submitting a calculation in electronic form with electronic signature starting from the third quarter of 2017. Source: FSS website.

New 4-FSS form in 2018 or old?

Since 2017, the 4-FSS form approved by the order of the FSS of Russia dated September 26, 2016 No. 381 has been applied. The 4-FSS report form includes the following tables (mandatory and additional):

• Title page
• Table 1 "Calculation of the base for calculating insurance premiums";
• Table 1.1 "Information required for the calculation of insurance premiums by the policyholders specified in paragraph 2.1 of Article 22 Federal law dated 24.07.1998 No. 125-FZ ";
• Table 2 "Calculation of the base for compulsory social insurance against industrial accidents and occupational diseases";
• Table 3 “Expenditures on compulsory social insurance against industrial accidents and occupational diseases”;
• Table 4 "The number of injured (insured) in connection with insured events in the reporting period";
• Table 5 "Information on the results of a special assessment of working conditions (results of certification of workplaces for working conditions) and the mandatory preliminary and periodic medical examinations of workers at the beginning of the year."

The title page and tables 1, 2 and 5 are mandatory for delivery. They must be submitted in any case, even if the policyholder did not have accruals for "injuries" during the reporting period. The rest is filled in only in cases where the corresponding indicators take place.

In June 2017, the FSS changed the form of the report on accrued and paid insurance premiums "for injuries" (4-FSS). The amendments were made by Order of the FSS dated 07.06.2017 No. 275. The updated calculation form entered into force on 09.07.2017. The policyholders used this form when filling out the 4-FSS for the 3rd quarter of 2017. Cm. " ". The same form must be used when filling out the 4-FSS report for the 4th quarter of 2017. In 2018, this form is suitable for submitting reports.

Where to send the annual report

If the organization does not have separate subdivisions, then 4-FSS for the 4th quarter of 2017 must be submitted to the territorial office of the FSS of Russia at the place of registration of the company (clause 1 of article 24 of the Federal Law of 24.07.1998 No. 125-FZ).
If there are separate subdivisions, then annual form 4-FSS for 2017 must be handed over at the location of a separate subdivision. But only under the condition that the "isolation" has its own settlement (personal) account in the bank and it independently calculates the salaries of employees.

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

In the calculation of 4-FSS for the 4th quarter of 2017, it is necessary to fill in the Title page and tables 1, 2, 5. You also need to fill out (clause 2 of the Procedure for filling out calculation 4 - FSS):

• table 1.1 - if in January - December you temporarily sent employees to another organization or to individual entrepreneurs under a personnel agreement;
• table 3 - if in January - December, individuals were paid insurance coverage (for example, temporary disability benefits due to an industrial accident);
• Table 4 - if there were industrial accidents in January - December.

Examples and samples of filling in the annual 4-FSS for 2017

How to fill out the 4-FSS form for the 4th quarter of 2017? Which tables to include in the calculation? Let's sort it out on specific example filling. We hope that the Instructions for filling out 4-FSS will allow you to transfer your data to a similar calculation of 4-FSS.

Suppose that the organization employs 18 people, there are no disabled people. In November 2016, a special assessment of working conditions was carried out in the organization, according to the results of which:

• identified three workplaces attributed to the 3rd class of harmful working conditions;
• workplaces classified as the 4th class of harmful working conditions have not been identified.

In December 2016, workers employed in hazardous working conditions underwent a mandatory periodic medical examination. The rate of contributions for injuries is 0.9%, there are no discounts or surcharges. Data on payments to employees, assessed and paid contributions for injuries are presented in the table.

As of 01.01.2017, the arrears in personal injury contributions indicated in line 19 of column 3 of table 7 of 4-FSS for 2016 amounted to 7,306.17 rubles. Contributions for September 2017 in the amount of RUB 5,530.40 paid in October 2017. Contributions for December 2017 in the amount of RUB 5,629.87 paid in January 2018. An example of filling out 4-FSS for the 4th quarter of 2017 will be as follows:

Table 1: base for insurance premiums

In table 1 of the 4-FSS report for the 4th quarter of 2017, it is necessary:

• calculate the basis for calculating contributions for accident insurance on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period (October, November and December 2017);
• determine the size of the insurance rate, taking into account the discount or surcharge.

  Table 1.1 as part of the 4-FSS form for 2017 should be formed exclusively by those insured employers who temporarily transfer their employees to other organizations or entrepreneurs. If so, then the table needs to reflect:

  • the number of employees sent;
  • payments from which insurance premiums have been calculated for half a year, for April, May and June;
  • payments to the disabled;
  • the rate of insurance premiums of the host party.

  In our example, it is not necessary to fill in this table, since there were no such circumstances in the reporting period.

  

  Table 2: Calculations of Contributions

  In table 2 of the 4-FSS report for the 4th quarter of 2017, the following information should be reflected according to the data accounting(Section III of the Procedure for filling out calculation 4 - FSS):

  • in line 1 - arrears in contributions for insurance against accidents at the beginning of 2017;
  • in lines 2 and 16 - accrued from the beginning of 2017 and paid amounts of premiums for accident insurance (“for injuries”);
  • in line 12 - the debt of the territorial body of the FSS of the Russian Federation to the organization at the beginning of 2017;
  • in line 15 - expenses on accident insurance incurred since the beginning of 2017;
  • in line 19 - arrears in contributions to insurance against accidents as of December 31, 2017, including arrears - in line 20;
  • in other lines - the rest of the available data.

  

  Please note that by Order of the FSS dated 06/07/2017 No. 275, the following were added to table 2 of Form 4 - FSS:

  • line 1.1, which reflects the amount of debt of the reorganized insurer and (or) a deregistered subdivision to the territorial body of the FSS of the Russian Federation;
  • line 14.1, which contains information about the debt of the territorial body of the FSS of the Russian Federation to the reorganized insured and (or) to the deregistered separate subdivision.

  These lines are filled in by the insured-successors and organizations that included such separate divisions.

  When table 4 is filled

  Submit Table 4 as part of the 4-FSS report for the 4th quarter of 2017, if from January to December 2017 there were industrial accidents or occupational diseases were identified. However, in our example, this table does not need to be completed.

  Table 5: Medical Examinations and Special Evaluation

  In table 5 of the annual report of 4-FSS for 2017, it is necessary to reflect the information:

  • on the total number of workplaces subject to a special assessment of working conditions and on the results of the special assessment carried out, and if the validity of the results of certification of workplaces has not expired, then information on the basis of this certification;
  • on the mandatory preliminary and periodic medical examinations of employees.

  

  You can also download another example of filling out the annual 4-FSS for the 4th quarter of 2017 in Excel format.

  Possible liability

  For violation of the deadline for the delivery of calculation 4 - FSS for the 4th quarter of 2017, a fine is established: 5% of the amount of premiums for insurance against accidents calculated to be paid for July, August and September for each full or incomplete month of delay. In this case, the fine cannot be less than 1000 rubles and must not exceed 30% of the specified amount of contributions (clause 1 of article 26.30 of Law No. 125-FZ).
  Also, the employee of the company responsible for reporting (accountant or director) may be fined from 300 to 500 rubles (part 2 of article 15.33 of the Administrative Code of the Russian Federation).

  Reimbursement from the FSS in 2018

  Despite the fact that in 2018 the tax authorities control the payment of insurance premiums, the Social Insurance Fund will continue to check the costs of paying benefits and allocate funds to reimburse such costs.

  For reimbursement of costs for the payment of benefits, the employer applies to the FSS office in cases where the accrued insurance premiums are not enough to pay benefits or the employer applies a reduced "zero" tariff and does not pay contributions for compulsory social insurance, for example, payers on the simplified tax system (simplified tax system), carrying out preferential activities (part 2 of article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood").

  Note that Form 4-FSS does not contain information on the accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred. Therefore, to reimburse the costs of benefits paid after January 1, 2017, you will need to additionally submit a calculation certificate, which must include all the data named in clause 2 of Order No. 585n. In particular, information on arrears in contributions at the beginning and at the end of the reporting (settlement) period, on payments assessed, additionally assessed and paid contributions, on expenses that were not accepted for offset. Cm. " ".

  From January 1, 2018, the following state services of the Social Insurance Fund of the Russian Federation will be available on an extraterritorial basis:

  1. State service for registration and deregistration of persons who voluntarily entered into a legal relationship on compulsory social insurance in case of temporary disability and in connection with motherhood.
  2. State service for registration and deregistration of policyholders - individuals who have entered into an employment contract with an employee.
  3. State service for registration and deregistration of policyholders - individuals who are obliged to pay insurance premiums in connection with the conclusion of a civil contract.
  4. State service for receiving documents that serve as the basis for calculating and paying (transferring) insurance premiums, as well as documents confirming the correctness of calculation and timeliness of payment (transfer) of insurance premiums.

  Thus, from January 1, 2018, applicants can submit the documents necessary to receive the above public services, as well as receive the results of their provision in any unit providing such services within the territory. Russian Federation at the choice of the applicant, regardless of his place of residence or stay (for individuals and individual entrepreneurs) or location (for legal entities).

  These changes were introduced by Federal Law No. 384-FZ dated 05.12.2017 “On Amendments to Articles 7 and 29 of the Federal Law“ On the Organization of the Provision of State and Municipal Services ”.

The service allows you to:

1. Prepare a report
2. Generate file
3. Test for errors
4. Print report
5. Send over the internet!

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 since 2018, the last year's version of the form is applied.

Form for calculating 4-FSS contributions for 2018

Form 4-FSS (4FSS) for 2017 (1, 2, 3 and 4 quarters)

On July 9, 2017, the Order of the FSS of Russia of 06/07/2017 No. 275 came into force, by which the following changes were made to the 4-FSS form:

• on the title page, after the field "OKVED code" added the field "Budget organization".
• in table 2, new lines appeared “Debts for the reorganized insured and (or) a deregistered separate subdivision of a legal entity” and “Debts for the territorial unit of the Fund to the insured and (or) a deregistered separate subdivision of a legal entity”.

Despite the fact that the order comes into force in 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 FSS 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 industrial accidents and occupational diseases." It has been applied since the 1st quarter of 2017 and is still called 4-FSS, however, it does not contain a section on insurance premiums for temporary disability and maternity. Since all the data on these contributions are received by the auditors fromCalculation of insurance premiums in the IFTS .

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

Form for calculating 4-FSS contributions for 9 months and for the whole of 2017
<Download a sample calculation form in MS Excel >>

Instructions for filling out the 4-FSS form

Filling out the cover page of the Calculation form

4. The title page of the Calculation form is filled in by the insured, except for the subsection "To be completed by an employee of the territorial body of the Fund".

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

5.1. in the field "Registration number of the policyholder" the registration number of the policyholder is indicated;

5.2. the field "Subordination code" consists of five cells and indicates the territorial body of the Fund, in which the policyholder is currently registered;

5.3. in the "Correction number" field:
when submitting the primary Calculation, the code 000 is indicated;
when submitted to the territorial body of the Settlement Fund, which reflects the changes in accordance with Article 24 of the Federal Law of July 24, 1998 N 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" (Collected Legislation of the 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 - the Federal Law of July 24 1998 N 125-FZ) (updated Calculation for the relevant period), a number is put in indicating which calculation on the account, taking into account the amendments and additions made, is submitted by the insured to the territorial body of the Fund (for example: 001, 002, 003, ... 010 ).
The revised Calculation is presented in the form that was in effect in the period for which errors (distortions) were revealed;

5.4. in the "Reporting period (code)" field, the period for which the Calculation is submitted, and the number of requests from the policyholder for the allocation of the necessary funds for the payment of insurance compensation are entered.
When presenting the Calculation for the first quarter, six months, 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.
The reporting periods are the first quarter, half year and nine months of the calendar year, which are designated as "03", "06", "09", respectively. The accounting period is the calendar year, which is denoted by the number "12". The number of applications of the insured for the allocation of the necessary funds for the payment of insurance compensation are designated 01, 02, 03, ... 10;

5.5. in the field "Calendar year" the calendar year is entered, for the billing period of which the Calculation is submitted (revised calculation);

5.6. the field "Termination of activity" is filled in only in case of termination of the activities of the organization - the insured in connection with the 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 (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3803; 2003, No. 17, Art. 1554; 2016, No. 27, Art. 4183). In these cases, the letter "L" is put in this field;

5.7. in the field "Full name of the organization, separate subdivision / full name (last name, if any) of an individual entrepreneur, individual", the name of the organization is indicated in accordance with the constituent documents or a branch of a foreign organization operating in the territory of the Russian Federation, a separate subdivision; when submitting the Calculation by an individual entrepreneur, a lawyer, a 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) (fully, without abbreviations) shall be indicated in accordance with the document identifying identity;

5.8. in the "INN" field ( an identification number taxpayer (hereinafter - TIN), the TIN of the insured 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 in the territory of the Russian Federation.
For an individual who is not recognized as an individual entrepreneur (hereinafter referred to as an individual), an individual entrepreneur, the TIN is indicated in accordance with the certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation.
When the organization fills out the TIN, which consists of ten characters, in the zone of twelve cells allocated for recording the TIN indicator, zeros (00) should be put in the first two cells;

5.9. in the field "KPP" (code of reason for registration) (hereinafter - 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 in the territory of the Russian Federation;

5.10. in the "OGRN (OGRN)" field, the main state registration number (hereinafter - OGRN) is indicated in accordance with the certificate of state registration of a legal entity formed in accordance with the legislation of the Russian Federation, at the location in the territory of the Russian Federation.
For an individual entrepreneur, the main state registration number of an individual entrepreneur (hereinafter - 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 zone of fifteen cells reserved for recording the OGRN indicator, zeros (00) should be put in the first two cells;

5.11. In the field "Code according to OKVED" the code is indicated according to All-Russian classifier types of economic activities OK 029-2014 (NACE Rev. 2) for the main type of economic activity of the insured, determined in accordance with the Decree of the Government of the Russian Federation of December 1, 2005 N 713 "On approval of the Rules for classifying types of economic activities as a professional risk class" ( Collected Legislation of the Russian Federation, 2005, N 50, Art.5300; 2010, N 52, Art.7104; 2011, N 2, Art.392; 2013, N 13, Art.1559; 2016, N 26, Art.4057) and by order of the Ministry of Health and social development Of the Russian Federation of January 31, 2006 N 55 "On approval of the Procedure for confirming the main type of economic activity of the insured on compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as types of economic activities of the insured'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 of 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 th N 23266) (hereinafter - the 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 data of the state registration authority, and starting from the second year of activity - the code confirmed in accordance with the established procedure 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 formation 4 - Mixed financing budgetary organization, according to the source of funding;

5.13. in the "Contact phone number" field, the city or mobile phone number of the policyholder / legal successor or representative of the policyholder with the city or operator code is indicated cellular respectively. The numbers are filled in in each cell without the use of dashes and brackets;

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

5.15. in the field "Average number of employees" the average number of employees is indicated, calculated in accordance with the forms of federal statistical observation approved by the federal executive body authorized 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- Federal Law "On official statistical accounting and the 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, 4084) (hereinafter - Federal Law of November 29, 2007 N 282-FZ) for the period from the beginning of the year.
In the fields "The number of disabled workers", "The number of workers employed in work with harmful and (or) hazardous production factors" indicates the listed number of disabled workers, workers employed in work with harmful and (or) hazardous production factors, calculated in accordance with forms of federal statistical observation approved by the federal executive body authorized 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 is presented to" and "with the attachment of supporting documents or their copies to";

5.17. in the field "The accuracy and completeness of the information specified in this calculation, I confirm":
in the field "1 - the insured", "2 - the representative of the insured", "3 - the assignee" in case of confirmation of the accuracy and completeness of the information contained in the Calculation, the head of the organization, an individual entrepreneur or an individual, put down the number "1"; in case of confirmation of the accuracy and completeness of the information by the representative of the policyholder, the figure "2" is put down; in case of confirmation of the accuracy and completeness of the information by the legal successor of the liquidated organization, the figure "3" is put down;
in the field "Full name (last name, if any) 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 insured / legal successor - the surname, first name, patronymic (last name, if any) of the head of the organization are indicated in full in accordance with the constituent documents;
- an individual, an individual entrepreneur - the surname, first name, patronymic (the last one, if any) of an individual, individual entrepreneur are indicated;
- by a representative of the policyholder / legal successor - an individual - the surname, name, patronymic (the last name, if any) of the individual is indicated in accordance with the identity document;
- by a representative of the policyholder / assignee - legal entity- the name of this legal entity is indicated in accordance with the constituent documents, the seal of the organization is put;
in the fields "Signature", "Date", "M.P." the signature of the policyholder / legal successor or his representative is affixed, the date of signing the Calculation; in the case of submission of the Calculation by the organization - a seal is put (if any);
in the field "Document confirming the powers of the representative" the type of document confirming the powers 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 presented (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 of supporting documents or their copies attached to the Calculation is indicated;
in the field "Date of submission of the calculation" shall be entered:
the date of submission of the Calculation in person or through a representative of the policyholder;
the date of sending the postal item with a list of attachments when sending the Calculation by mail.
In addition, this section indicates the surname, first name and patronymic (if any) of the employee of the territorial body of the Fund who accepted the Calculation, his signature is put.

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

7. When filling out the table:

7.1. in line 1, the corresponding columns shall reflect the amounts of payments and other remunerations 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, the corresponding columns shall reflect the amounts that are not subject to insurance premiums in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ;

7.3. line 3 reflects the base for calculating insurance premiums, which is determined as the difference between the indicators of lines (line 1 - line 2);

7.4. on line 4, the corresponding columns shall reflect the amount of payments in favor of working disabled people;

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

7.6. line 6 contains the percentage of the discount to the insurance rate established by the territorial body of the Fund for the current calendar year in accordance with the Rules for Establishing Discounts and Allowances for Insurance Rates for Compulsory Social Insurance against Industrial Accidents and Occupational Diseases approved by the Government of the Russian Federation of 30 May 2012 N 524 "On approval of the Rules for establishing discounts and premiums to insurance rates for insurers for compulsory social insurance against industrial accidents and occupational diseases" (Collected Legislation of the Russian Federation, 2012, N 23, Art. 3021; ​​2013, N 22 , art.2809; 2014, N 32, art. 4499) (hereinafter - the decree of the Government of the Russian Federation of May 30, 2012 N 524);

7.7. in line 7, 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 the Decree of the Government of the Russian Federation of May 30, 2012 N 524 is entered;

7.8. line 8 indicates the date of the order of the territorial body of the Fund on the establishment of a premium to the insurance rate for the policyholder (separate subdivision);

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 with two decimal places after the decimal point.

Completion of Table 1.1 "Information Necessary for the Calculation of Insurance Premiums by Policyholders Specified in Clause 2.1 of Article 22 of Federal Law No. 125-FZ of July 24, 1998" 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, where the insured sent its employees temporarily under the contract for the provision of labor of employees (personnel) in the cases and on the conditions that are established Labor Code The Russian Federation, the 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, respectively, the registration number in the Fund, TIN and OKVED of the host legal entity or individual entrepreneur is indicated;

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 which insurance premiums were charged, on an accrual basis, respectively, for the first quarter, six months, 9 months of the current period and the year;

9.5. column 7 reflects payments in favor of working disabled people, temporarily referred under a contract, from which insurance premiums were charged, on an accrual basis, respectively, for the first quarter, six months, 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 which insurance premiums have been charged, on a monthly basis;

9.7. in columns 9, 11, 13 payments in favor of working disabled people, temporarily referred under a contract, from which insurance premiums are charged, monthly;

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

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

Completion of table 2 "Calculations for compulsory social insurance against industrial accidents and occupational diseases" of the Calculation form

10. The table is filled in on the basis of the policyholder's accounting records.

11. When filling out the table:

11.1. line 1 shall reflect the amount of indebtedness in insurance premiums from industrial accidents and occupational diseases that the policyholder has 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 insured - the legal successor reflects the amount of debt transferred to him from the reorganized insured in connection with the legal succession, and (or) the legal entity reflects the amount of debt taken off the register a separate subdivision;

11.2. line 2 shall reflect the amount of insurance premiums accrued for compulsory social insurance against industrial accidents and occupational diseases from the beginning of the billing period in accordance with the amount of the established insurance rate, taking into account the discount (premium). The amount is subdivided "at the beginning of the reporting period" and "for the last three months of the reporting period";

11.3. line 3 shall reflect the amount of contributions accrued by the territorial body of the Fund according to acts of field and office audits;

11.4. in line 4, the amount of expenses not accepted for offset by the territorial body of the Fund for the previous settlement periods according to acts of field and office audits shall be reflected;

11.5. line 5 shall reflect the amount of insurance premiums accrued for the previous billing periods by the insured, payable to the territorial body of the Fund;

11.6. line 6 shall reflect the amounts received from the territorial body of the Fund to the bank account of the insured in order to reimburse expenses in excess of the amount of accrued insurance premiums;

11.7. line 7 shall reflect the amounts transferred by the territorial authority of the Fund to the bank account of the insured as a return of overpaid (collected) amounts of insurance premiums, offset of the amount of overpaid (collected) insurance premiums towards repayment of arrears on fines and fines subject to collection.

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

11.9. line 9 shows the amount of debt at the end of the reporting (settlement) period based on the accounting data of the policyholder:
line 10 shall reflect the amount of debt for the territorial body of the Fund at the end of the reporting (settlement) period, formed due to the excess of the expenses incurred for compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance premiums to be transferred to the territorial body of the Fund;
line 11 shall reflect the amount of debt for the territorial body of the Fund, formed at the expense of the insurance premiums overpaid by the insured at the end of the reporting period;

11.10. line 12 shows the amount owed at the beginning of the billing period:
line 13 shall reflect the amount of debt owed by the territorial body of the Fund at the beginning of the billing period, formed due to the excess of expenses on compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance premiums to be transferred to the territorial body of the Fund, which during the billing period did not changes (based on the accounting data of the policyholder);
line 14 shall reflect the amount of debt for the territorial body of the Fund, formed from the amounts of insurance premiums overpaid by the insured 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 insured - the assignee reflects the amount of debt for the territorial body of the Fund, transferred to it from the reorganized insured in connection with the succession and (or) a legal entity, the amount of debt for the territorial body of the Fund of a deregistered subdivision is reflected;

11.12. line 15 reflects expenses on compulsory social insurance against industrial accidents and occupational diseases on an accrual basis from the beginning of the year with a breakdown "at the beginning of the reporting period" and "for the last three months of the reporting period";

11.13. line 16 shall reflect the amount of the insurance premiums transferred by the insured to the personal account of the territorial body of the Fund, opened with the 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, to write off the 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 No. 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 to the insured at the end of the reporting (settlement) period based on the accounting data of the insured, including arrears (line 20).

Completion of table 3 "Expenses for compulsory social insurance against industrial accidents and occupational diseases" of the Calculation form

12. When filling out the table:

12.1. lines 1, 4, 7 reflect the costs incurred by the insured 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, working on an external part-time job;
on lines 3, 6, 8 - expenses incurred by the insured, injured in another organization;

12.2. line 9 reflects the costs incurred by the insured to finance preventive measures to reduce industrial injuries and occupational diseases. These costs are incurred in accordance with the Rules for the Financial Provision of Preventive Measures to Reduce Occupational Injuries and Occupational Diseases of Employees and Sanatorium-Resort Treatment of Employees Working with Harmful and (or) Hazardous Industrial Factors, approved by order of the Ministry of Labor and Social Protection of the Russian Federation dated 10 December 2012 N 580n (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 220n (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. on line 11, for reference, the amount of accrued and unpaid benefits is reflected, except for the amounts of benefits accrued for the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation has not been missed;

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

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

Filling out table 4 "The number of injured (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 in on the basis of acts on accidents at work in the form of N-1 (Appendix N 1 to the decree of the Ministry of Labor and Social Development of the Russian Federation of October 24, 2002 N 73 "On approval of the forms of documents required for investigation and accounting accidents at work, and regulations 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 N 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 acts on cases of occupational diseases (annex to the Regulations on the investigation and registration of occupational diseases, approved by the Government of the Russian Federation of December 15, 2000 N 967 "On approval of the Regulations on the investigation and accounting of occupational diseases" (Collected Legislation Russian Federation, 2000, N 52, Art.5149; 2015, N 1, Art.262).

13.3. on line 4 the sum of the values ​​of lines 1, 3 shall be reflected, with the allocation on line 5 of the number of injured (insured) in cases that ended only with temporary disability. Data on line 5 are filled in on the basis of certificates of incapacity for work;

13.4. when filling out lines 1 - 3, which are filled in on the basis of acts on accidents at work in the form of N-1 and acts on cases of occupational diseases, one should take into account insured events for the reporting period by the date of the examination to verify the occurrence of the insured event.

Completion of table 5 "Information on the results of a special assessment of working conditions and the mandatory preliminary and periodic medical examinations of employees 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 the employer's workplaces subject to a special assessment of working conditions are indicated, regardless of whether a special assessment of working conditions has been carried out or not;
on line 1, in columns 4 - 6, data on the number of jobs for which a special assessment of working conditions has been carried out, including those related to harmful and hazardous working conditions, contained in the report on the special assessment of working conditions is indicated; in the event that a special assessment of the working conditions by the insured has not been carried out, then in columns 4 - 6, "0" is put down.
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" (Collected 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 - Federal Law of December 28, 2013 N 426-FZ ) in the order, has not expired, then on line 1 in columns 4 - 6 in accordance with Article 27 of Federal Law No. 426-FZ of December 28, 2013, information based on this certification is indicated.

14.2. on line 2, columns 7 - 8 indicate data on the number of workers employed in work with harmful and (or) hazardous production factors, subject to and passed mandatory preliminary and periodic inspections.
Columns 7 - 8 are filled in in accordance with the information contained in the final acts of the medical commission based on the results of periodic medical examinations (examinations) of employees (paragraph 42 of the Procedure for conducting mandatory preliminary (upon admission to work) and periodic medical examinations (examinations) of workers employed in heavy works and at work with harmful and (or) dangerous working conditions, approved by order of the Ministry of Health and Social Development of the Russian Federation of April 12, 2011 N 302n (registered by the Ministry of Justice of the Russian Federation on October 21, 2011, registration N 22111) as amended, 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 No. , registration N 35848) (yes lee - Procedure) and in accordance with the information contained in the conclusions based on the results of the preliminary medical examination, issued to employees who have passed the specified examinations in the previous year (clause 12 of the Procedure);

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

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

Form 4-FSS (4FSS) for 2016 (1, 2, 3, 4 quarters)

Form 4-FSS was approved by Order of the FSS 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 Industrial Accidents and Occupational Accidents. diseases, as well as the costs of paying insurance coverage and the Procedure for filling it out. " Last changes Veseny by Order of the Social Insurance Fund of the Russian Federation of 04.07.2016 No. 260 "On Amendments to Appendices No. 1 and No. 2 to the Order of the Social Insurance Fund of the Russian Federation No. 59 dated February 26, 2015" 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 "" (as amended on 04.07.2016).

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

The change in the format was approved by Order No. 386 of 09/29/2016 "On Amendments to the Technology for Acceptance of Insurers' Payments on Accrued and Paid Insurance Premiums in the System of the Social Insurance Fund of the Russian Federation in electronic form using electronic signature approved by order of the Social Insurance Fund of the Russian Federation dated February 12, 2010 No. 19 "

From the reporting for 9 months of 2016 (Q3), the 4-FSS file is presented in the new format "0.9".

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

Form 4-FSS (4FSS) for 2015 (1, 2, 3, 4 quarters)

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 calculation form for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and compulsory social insurance from industrial accidents 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 (1, 2, 3, 4 quarters)

Order of the Ministry of Labor of Russia No. 94 of February 11, 2014 amended Appendices No. 1 and 2 to the Order of the Ministry of Labor and Social Protection of the Russian Federation No. 107n dated March 19, 2013 insurance in the event of temporary disability and in connection with maternity and compulsory social insurance against industrial accidents and occupational diseases, as well as the costs of paying insurance coverage and the Procedure for filling it out. "

Major changes:

• excluded the field "OKATO code" on title page;
• modified table 3 "Calculation of the base for calculating insurance premiums";
• added table 4.5 "Information required for the application of a reduced rate of insurance premiums by 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";
• changed table 10 "Information on the results of certification of workplaces in terms of working conditions and the mandatory preliminary and periodic medical examinations of workers at the beginning of the year";
• the order of filling has been changed.

More about the calculation of insurance premiums according to the 4-FSS form for 2013

Form documents
Order of the Ministry of Labor of Russia No. 107n of March 19, 2013 (registered with the Ministry of Justice of Russia on May 22, 2013 No. 28466) approved a new form for reporting 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 premium to the insurance rate established by the FSS of the Russian Federation.

Electronic reporting via the Internet in the FSS
Order of the FSS RF of 12.02.2010 No. 19 "On the implementation of a secure exchange of documents in electronic form with the use of electronic digital signature for the purposes of compulsory social insurance "(as amended by the Orders of the FSS of the Russian Federation of 06.04.2010 N 57, of 24.09.2010 N 195, of 21.03.2011 N 53, of 14.06.2011 N 148, of 14.03.2012 N 87) approved the technology Acceptance of calculations of policyholders for accrued and paid insurance premiums in the system of the Social Insurance Fund of the Russian Federation in electronic form with the use of a digital signature.
Policyholders whose average number of individuals, in favor of whom payments and other remunerations are made, for the previous billing period exceeds 50 people, as well as newly created (including during reorganization) organizations, in which the number of these individuals exceeds this limit are required to provide report in electronic form with an electronic digital signature.

You can use Internet Reporting right now!

A report on the 4a-FSS form is now for individual entrepreneurs
The report on the 4a-FSS form, approved by the 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) farms, notaries engaged in private practice, other persons engaged in private practice, members of family (tribal) communities of the indigenous minorities of the North who voluntarily entered into a legal relationship on compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Article 4.8 of the Federal Law of December 29, 2006 N 255-FZ.

More about the calculation of insurance premiums in the 4-FSS form for previous years

Calculation of insurance premiums in the 4-FSS form for 2012

The Ministry of Health and Social Development of Russia has developed Order No. 216n dated March 12, 2012 "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 Industrial Accidents and Occupational Diseases, as well as the costs of paying insurance coverage and the procedure for filling it out "

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

Calculation of insurance premiums in the 4-FSS form for 2011

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

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

Calculation of insurance premiums in the 4-FSS form for 2010

The Order of the Ministry of Health and Social Development of Russia of 06.11.2009 N 871n was adopted, which approved the quarterly reporting form in the FSS for 2010 "On the approval of the calculation form for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and compulsory social insurance from accidents at work and occupational diseases, as well as expenses for the payment of insurance coverage "

Calculation of insurance premiums in the form of 4-FSS valid until 2009

The procedure for filling out a report on insurance premiums voluntarily paid to the FSS of the Russian Federation separate categories insurers (form 4a-FSS), approved by the decree of the FSS of the Russian Federation of 25.04.2003 N 46 (as amended by the Decree of the FSS of the Russian Federation of 19.01.07 No. 11, of 13.04.2009 No. 92)
Filling procedure payroll on the funds of the Social Insurance Fund of the Russian Federation in 2009 (form 4-FSS), approved by the decree of the FSS of the Russian Federation of December 22, 2004 No. 111 (as amended by resolutions of March 31, 2006 No. 37, of January 19, 2007 No. 11, of July 27, 2007 No. 165, dated 21.08.2007 No. 192, dated 13.04.2009 No. 92)