The report form was approved by order of the FSS dated September 26, 2016 No. 381, and it has already been changed twice. The first time - from 01.01.2017 due to the transfer of administration rights for insurance coverage to the Federal Tax Service and the exclusion of settlements for temporary disability and maternity from the reporting. And the second - from 07.06.2017 due to the new order of the FSS No. 275. In 2018 and 2019, no changes were approved.

The report consists of a title page and five tables, as in the previous version of the document. It is allowed to fill out the 4-FSS report online and download it on the official website of the Social Insurance Fund. The title and tables No. 1, 2 and 5 remained mandatory for filling. Tabular sections No. 1.1, 3 and 4 are filled in only if there is relevant information, otherwise dashes are put.

In 2017, officials supplemented the form with new fields. The changes also affected the procedure for filling out the reporting document. For example, the value of the field "Average headcount of employees" should now be calculated not for the previous reporting period, but from the beginning of the year. That is, to fill out the FSS form for the 4th quarter, we calculate the average payroll for employees for the past year (12 months).

Who leases

The obligation to submit a completed report form to the FSS for the 4th quarter of 2019 is enshrined in Law No. 125-FZ. According to legislative norms, all legal entities, individual entrepreneurs and private traders who use hired labor of insured citizens are required to report. That is, all employers who pay social insurance contributions to Social Insurance are required to submit a unified reporting form. The insured persons, according to clause 1 of Article 5 of Law No. 125-FZ, are:

1. Working citizens with whom an employment contract, agreement or contract has been concluded.
2. Citizens involved in labor by a court decision as part of the execution of punishment.
3. Individuals working under civil law contracts, copyright contracts, work contracts and others, according to the terms of which social insurance is provided (payment by the employer of contributions for injuries).

If the organization employs not only full-time employees, but also contractors, be sure to study the contract that was signed with such a specialist. Pay special attention to the conditions for calculating and paying for insurance coverage. If, in addition to mandatory contributions (MPI and OMI), contributions for injuries are also indicated, then the amounts of remuneration for the work of the contractors will have to be included in the reporting.

Terms of delivery of 4-FSS for the 4th quarter

The deadline for submitting a report on Social Insurance in accordance with the 4-FSS form for the 4th quarter of 2019 depends on the method of submission. For policyholders who generate reports on paper, the report is submitted no later than 01/20/2020. For electronically reported Injury Contribution Payers, by January 27.

For the 4-FSS report, the same rules for determining the type of submission of reports apply: for policyholders with an average number of up to 25 people, it is provided to be provided on paper, for payers with 25 or more employees - exclusively in electronic form.

If activity is suspended

Companies do not often suspend operations. In most cases, this situation is familiar to non-profit organizations, state employees are "frozen" much less often.

If the activity of the subject is suspended, there are no taxable charges in favor of employees, it is necessary to pass a zero 4-FSS. Even if in the billing period there was not a single charge in favor of full-time employees. For example, if there were no payments in a non-profit organization throughout 2019, then submit the report on time anyway.

The officials did not provide for any exceptions, the latest version of the sample for filling in zero reporting 4-FSS 2019 is handed over to the controllers without fail. 4-FSS will be fined for not handed zero. In order to prevent penalties, you will have to fill out the cover page of the 4-FSS form and tables numbered 1, 2 and 5.

Sample filling the zero calculation 4-FSS

Features of filling 4-FSS

Representatives of the Social Insurance Fund require that basic rules be followed when drawing up an injury reporting form:

1. It is permissible to fill out the 4-FSS form by hand. Use exclusively black or blue ink colors for writing.
2. All pages of the paper report are signed by the head of the organization indicating the date of signing. Do not forget to put the pagination in the special field at the top.
3. Corrections are not valid. If you make a mistake on one of the pages, you will have to rewrite it.
4. The electronic version of 4-FSS must be certified with a qualified signature of an authorized person of the institution. Before sending the electronic form, it is imperative to check it in specialized verification programs.

Pages of the 4-FSS, in which there is no information, it is not necessary to print and submit to Social Insurance.

The procedure for drawing up a 4-FSS report by a budgetary organization

Let us give an example of the algorithm: GBOU DOD SDYUSSHOR "ALLURE" receives funding from the regional budget. OKVED 93.1 corresponds to group 1 - tariff 0.2%. The average number of employees for the reporting period was 28 people. Employment contracts have been concluded with all employees.

Total charges for 12 months of 2019 - 18,000,000.00 rubles, including:

• October - 3,000,000 rubles;
• November - 3,000,000 rubles;
• December - 3,000,000 rubles.

Strictly speaking, there is no need to call the “new” 4-FSS form since 2018. Indeed, in the FSS Order of September 26, 2016 No. 381, which approved the form, the last changes were made in June 2017 (FSS Order No. 275 of June 7, 2017). And the updated 4-FSS form was to be applied by the policyholders already from the report for 9 months of 2017 (Information of the FSS dated 06/30/2017).

Recall that the June updates to the 4-FSS form provided for the following changes:

• on the title page, after the "OKVED" field, the "Budgetary organization" field was added. In this field, budgetary organizations must indicate the source of funding (1 - Federal budget, 2 - Budget of a constituent entity of the Russian Federation, 3 - Budget of a municipal formation 4 - Mixed financing);
• in table 2 there is a new line 1.1 "Debts for the reorganized insurer and (or) deregistered separate subdivision of the legal entity". Accordingly, the summarized indicator of line 8 “Total” began to include the value reflected in line 1.1;
• in table 2 also appeared line 14.1 "Debt for the territorial body of the Fund to the insured and (or) the deregistered separate subdivision of the legal entity". For this line, the assignee shows the debt for the territorial body of the FSS, which passed to him from the reorganized insurer in connection with the succession, as well as the amount of debt for the territorial body of the FSS for the deregistered subdivision.

It is also specified that in the "Average number of employees" field on the title page of the Calculation, the indicator is determined for the period from the beginning of the year. However, in fact, nothing has changed for policyholders. Previously, the number was calculated in a similar way.

As for the procedure for filling out the new 4FSS form for the 1st quarter of 2018 and subsequent reporting periods, there have been no changes (other than those caused by the introduction of new lines). The procedure for filling out the 4-FSS form is given in

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The calendar

Implemented the functionality of checking the reporting of individuals in the Pension Fund of the Russian Federation recommended by the fund program "PD" (IF IT IS INSTALLED ON THE COMPUTER)

The format and form of SZV-TD (electronic work books) have been updated in accordance with the version of the album of 2.43d formats dated 12/23/2019

New formats have been implemented: forms of simplified financial statements, forms of accounting (financial) statements, forms of declarations on property tax of organizations

Accounting: In standard operations of documents for writing off (selling) goods and materials (invoices, UPD, requirements), the formula for calculating the amount of the transaction "At average cost" has been added. Calculation is done automatically

Accounting: A document "Accounting reference" has been added to the "Group reposting ..." functionality

A DRAFT reporting in the SZV-TD form - electronic work books (the project has not yet been approved) has been implemented. Reporting is planned to be submitted to the FIU on a monthly basis starting from 2020

Accounting: In the Purchases-Sales section, a new "Analytical report on sales" has been added for any time interval in the context of buyers and / or nomenclature (services) with a large number of settings

In the "Salary statements" mode, added the ability to print the list of statements

In the setting on the "Taxation" tab for IT organizations (tariff 06), starting from 2019, the date of obtaining accreditation has been added. When filling out this date, the calculation of contributions at a reduced rate is made not from the beginning of the quarter, but from the month of receipt of accreditation

A new document has been added to the printed forms on pay slips - a journal for accounting for the issuance of pay slips

Reporting to the FSS

All Russian entrepreneurs and legal entities are involved in the calculation and submission of reports to the FSS. These obligations arise in order to solve the problems of medical, social and pension insurance.

Individual entrepreneurs are obliged to submit reports to the FSS in 2017 if they have employees working under an employment contract. In the event that the staff is hired on the basis of a temporary civil law contract, the businessman is not required to pay fees.

The requirements for the formation of documents are the same for entities applying different tax regimes. Submission of reports to the FSS takes place every quarter.

On what basis is it obligatory to submit reports to the FSS

Since 2017, an updated form of mandatory reporting has been applied in accordance with the Order of the FSS of the Russian Federation dated September 26, 2016 No. 381 and the Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11 / [email protected]

Missing the deadline for sending reports to the FSS will be punished under the Federal Law of 24.07.1998 No. 125-FZ. The penalty will be 5% of the amount of contributions, but not less than 1,000 rubles.

How to file reporting in the FSS

The main reporting form in the FSS in 2017 is 4-FSS. It surrenders on accident contributions. For the remaining types of contributions, economic entities draw up and submit reports in an approved form to the tax inspectorate.

Submission of reports to the FSS in electronic form is mandatory for organizations with more than 25 employees. If the average number of personnel does not exceed this indicator, documents can be submitted on paper.

The rule on submitting reports to the FSS in electronic form is established in relation to newly created or reorganized legal entities. If business entities violate current regulations and submit paper documents, they will be fined 200 rubles.

How to fill out the 4-FSS reporting form

The document consists of a title page and 6 tables. The responsible person must enter the indicators in the corresponding windows. Blank lines are filled with strikethrough.

The registration number and subordination code of the organization are indicated at the top of each page. Each economic entity receives a unique 5-digit code when registering with the FSS.

How to submit reports to the FSS

There are several ways to submit reports in accordance with the 4-FSS form to the regulatory authorities, namely:

• In person or through an authorized representative submit documents to the territorial office of the insurance fund. The number of the branch serving the legal entity is reflected on the card, which is received by all organizations and entrepreneurs during the state registration of the business.
  When submitting documents in person, the taxpayer can clarify with the FSS employee the questions of interest, give the necessary explanations regarding the completed papers. After receiving the documentation, the representative of the organization with a power of attorney will be given a copy of the calculation of the form with a stamp.
• Send by mail. This option is suitable for legal entities with a staff of up to 25 people who are allowed to submit documents in paper form. The downside of this reporting method is the likelihood of errors when transferring information from the form to the database. Since the information is entered manually by the FSS employees, typos and distortions of numbers may occur. That is why sending by mail is considered the most convenient when filing zero reports.
  The quarterly report is sent in the form of a registered letter with a list of attachments. In response, the taxpayer's representative is sent a mail notification of delivery of the documentation.
• Send electronic reporting to the FSS via TCS... This is the safest, easiest and fastest option for submitting documents, which can be implemented at any time of the day.
  After the file is delivered, the sender will receive an electronic response from the operator about the delivery. You can submit a report via the Internet, subject to an agreement with the operator, a license for cryptographic protection software and an electronic digital signature.

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