the main / Sberbank / How to hand over reporting to FSS in electronic form. Reporting of the FSS: form, deadlines and order of delivery. Reporting in Social Security Funds: Registration Rules
18.10.2019

How to hand over reporting to FSS in electronic form. Reporting of the FSS: form, deadlines and order of delivery. Reporting in Social Security Funds: Registration Rules

In 2019. legal entitieswho have workers will have to report to the fund four times social insurance - to submit the form of a 4-FSS report on the results of 2018, the first quarter, half of the year and nine months.

Form 4-FSS surrenders only on contributions from accidents. For all other types of contributions, it is necessary to report to the FTS according to the approved form of calculation.

Reports in the FSS give up in the form approved by order of the FSS of the Russian Federation of 07.06.2017 No. 275. When drawing up a report in 2019, the relevance of the form should be checked.

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Reporting forms in FSS

IN in electronic format Report on form For rent organizations, where the average number of employees exceeds 25 people. The same concerns newly created or reorganized companies (paragraph 15 of Art. 22.1 of the Federal Law of July 24, 1998 No. 125-FZ).

Individual entrepreneurswho have entered into employment contracts with employees, are also obliged to pay contributions and donate reporting in the form of 4-FSS. The deadlines for the delivery of the report are the same as for organizations.

Please note that if IP concluded a civil-legal agreement with the employee, it is not obliged to register in the FSS, pay contributions and donate reporting.

Penalty for late reporting in the FSS

In case of untimely delivery of the 4-FSS, the organization may be liable under Art. 26.30 of the Federal Law of July 24, 1998 No. 125-FZ. That is, 5% of the amount of contributions accrued over the past three months of the reporting or estimated period, for each full and particular month From the day established for submission of the calculation. At the same time, the penalty should not exceed 30% of this amount and be less than 1,000 rubles.

In addition, for violation of the procedure for reporting - for example, when the number of employees in the enterprise is more than 25 people, but the report passed into paper - Provided fine 200 rubles.

Power of attorney for reporting in FSS

If you want to transfer the right to pass your reports to the FSS to the authorized representative, you must issue an appropriate power of attorney. The sample of the power of attorney can be found in Appendixa and the FSS instructions.

How to send a 4-FSS report from the first time

Before sending a report, make sure you did not make mistakes. If you form a report in the circuit system. Experience, then report check will automatically. External will find all formal errors that most often make insurers, and will show them. So you do not have to send reports again.

According to statistics, 98% of reports formed in externity receive positive protocols.

How to prepare a 4-FSS report in electronic form

You can form an electronic report of 4-FSS in the circuit system. Experience: select the FSS menu\u003e "Create Report".

After that, select the report view, the reporting period and the organization for which you need to pass the report and click on the "Create Report" button. If the report started to fill earlier, then the "Show report in the list" button you can open it for editing and sending.

To load ready made from your accounting programSelect the FSS menu\u003e Download from File. You can view the downloaded report and edit if necessary, for this click on the Download button for editing.

After filling out the report, it will appear in the "FSS"\u003e "All Reports" section. Move the cursor on the string with the required report and select the necessary action.

After moving to sending a report, select the certificate for signature and click on the "Check Report". If errors will be detected when checking the report - click on the "Open Editor" button, correct the errors and go to sending a report again.

If no errors - click on the "Go to Send" button.

After that, it is enough to click "sign and submit", and the system will load the report on the FSS portal.

When the status is changed to "Receipt received", it means that the report is given. The receipt can be opened and viewed, if necessary - to save. If the calculation is the status of "send error", it means that the calculation is not sent and you need to repeat the attempt.

If the status is indicated as "decryption error" - in the FSS could not decipher the calculation or check electronic signature. Make sure you have chosen the correct certificate to sign the calculation, and send again.

The status of "format control error" suggests that the calculation is not transferred. It is necessary to correct errors and re-send a report. If the status is indicated as an "logical control error", it means that a receipt was obtained with errors. About the need for fixes need to be reported to the FSS.

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What is the accelerated sending of a 4-FSS report?

In the contour system. You can choose the so-called accelerated method for sending a 4-FSS report to the controller. To do this, select the "FSS"\u003e "Download from the file" menu, select File and click on the "Download and Send" button.

How to send a 4-FSS report online

How long is the report on the form of 4-FSS for the 4th quarter of 2017 in terms of contributions "on injuries"? Is it really necessary to apply new blank And where can I download it? What is the order of filling in the calculation in regions participating pilot project FSS? What rules to follow when filling out a table 2 of the annual report 4-FSS for 2017? How to reflect the reimbursement of expenditure from the FSS? Let us give a sample of filling 4-FSS for the 4th quarter of 2017. You can also download a new report form. If you have questions about filling 4-FSS for 2017 - contact us on.

For what information to report before the FSS

In 2018, the Social Insurance Fund Unit (FSS) continue to control:

  • insurance contributions for insurance against accidents at work and tradeboles (that is, contributions "on injuries");
  • expenses of insurers for social insurance.

Therefore, the insurance contributions "on injuries" accrued from January to December 2017 should be reported to the territorial branch of the background of social insurance and pass the report for the 4th quarter of 2017 to the FSS.

Who should pass the annual 4-FSS for 2017

Calculate the calculation in the form of 4-FSS for the 4th quarter of 2017, all the insurers are required: organizations and individual entrepreneurs who pay remuneration individuals taxable "on injuries" (paragraph 1 of Art. 24 of the Law of July 24, 1998 No. 125-FZ).

Individual entrepreneurs who have no workers who pay insurance premiums only for themselves. Calling 4-FSS for the 4th quarter of 2017, IP without workers do not need.

If the organization for some reasons from January 1 to December 31, 2017 did not pay payments, which are recognized as the object of taxing by insurance premiums in the FSS, and does not pay these contributions, then, despite this, to submit a zero annual report 4-FSS for 2017 Year is necessary.

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

The term of delivery of 4-FSS for the 4th quarter of 2017

Insureders hand over 4-FSS to the territorial body of the FSS of the Russian Federation at the place of registration on the following dates:

  • no later than the 25th day of the month following the reporting period, if the reporting is directed in electronic form;
  • not later than the 20th day of the month following the reporting period, if 4-FSS gives up "on paper".

There are 4 reporting periods in total:

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

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

What to check before the surrender of 4-FSS for 2017

In electronic form, the calculation in the FSS division of Russia for 2017 can be passed:

  • on telecommunication channels of communication (through the 4-FSS reception gateway on the Internet);
  • on the outer carrier (floppy disk, compact disc, flash drive, etc.) with an electronic signature.

To prepare 4-FSS online in electronic form, an electronic portal of the FSS of Russia can be used. On this Internet portal, you can fill out 4-FSS 4-FSS for free and transferred to "Sottrakh".

To date, on the preparing and delivery portal electronic reporting 4-FSS online can be used:

  • the online filling service is 4-FSS (it is available to registered users with advanced access rights). The service executes the format-logical control of the entered data and compares information from the previous periods of reporting in past periods. Due to this, you can pass 4-FSS for 2017 without errors. Filled 4-FSSs can be immediately saved in the FSS database and the report will be reckoned.
  • the 4-FSS form preparation service for the 4th quarter of 2017 for free without registration. This service allows you to fill out the calculation and perform automatic checks on the passage of format logical control. In the FSS database, such reporting is not saved. However, it can be saved in XML format and, if necessary, print. Or the file can be saved on the flash drive, sign the EDS and transfer and transfer to the Fund. This service can be treated as a free 4-FSS filling program for 2017.

Also fill out and pass 4-FSS for the 4th quarter of 2017, you can use programs and online services provided by operators. electronic document management. Cm. " ".

Please note: for the successful delivery of 4-FSS for the 4th quarter of 2017, employers need to check the key certificate for submitting reports to the FSS. The thing is. What from 09/15/2017 has a new certificate of the signature check key. Update the key certificate is needed to those who give electronic 4-FSS, as well as employers from regions - participants in the FSS pilot project, which are sent to the Foundation in the electronic form of information registry for appointing and paying benefits.

If you do not install new certificates, the program will not give anything to the Foundation. An error message or inability to decrypt the document will appear. Fresh keys download on the FSS.ru website in the "Certifying Center" section. Need a public key certificate for signature receipt. The file is called F4_FSS_RF_2017_qualified.cer. The term of his action is since September 15, 2017. Then the certificate will need to change again. Update keys B. working programThrough which send reporting. If you use free Foundation programs for this, follow the instructions. The link to it is in the same section of the site, where and certificates: "Recommendations for the delivery of settlement statements in the form of 4-FSS RF". Source: FSS website.

Note that from September 15, 2017, amendments to the technology of receiving electronic calculations were also amended. Changes relate to the structure and format-logical ratios of 4-FSS with the calculation in electronic form with EP starting from the third quarter of 2017. Source: FSS website.

New 4-FSS Blank in 2018 or Old?

Since 2017, 4-FSS form approved by order of the FSS of Russia from 09/26/2016 No. 381. The 4-FSS report form includes the following tables (mandatory and additional):

  • Title page
  • Table 1 "Calculation of the base for the accrual of insurance premiums";
  • Table 1.1 "The information necessary for the calculation of insurance premiums by the insureders specified in paragraph 2.1 of Article 22 Federal Law from 24.07.1998 No. 125-FZ ";
  • Table 2 "Calculation of the base for compulsory social insurance against industrial accidents and professional diseases»;
  • Table 3 "Expenses for compulsory social insurance against industrial accidents and occupational diseases";
  • Table 4 "The number of victims (insured) in connection with the insured claims in the reporting period";
  • Table 5 "Information on the results of a special assessment of working conditions (the results of certification of jobs under working conditions) and the required preliminary and periodic medical examinations of workers at the beginning of the year."

Commitable to pass the title list and tables 1, 2 and 5. They must be passed in any case, even if in the reporting period the insured has no accrual for "injury". The rest is filled only in cases where the corresponding indicators take place.

In June 2017, FSS changed the report of the report on the accrued and paid insurance premiums "on injury" (4-FSS). The amendments were made by order of the FSS from 07.06.2017 No. 275. The updated form of calculation entered into force on 09.07.2017. This blank insurers were used when filling out 4-FSS for the 3rd quarter of 2017. Cm. " ". The same form must be applied and when filling out the 4-FSS report for the 4th quarter of 2017. In 2018, this form is suitable for reporting.

Where to send an annual report

If the organization has no separate divisions, then 4-FSS for the 4th quarter of 2017 should 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 July 24, 1998 No. 125-FZ).
If there are separate divisions, then annual form 4-FSS for 2017 need to be sent by location separed division. But only provided that the "Seam" has its own estimated (facial) account in the bank and she independently charges the salary to employees.

Filling out 4-FSS for 4 quarters of 2017

In the calculation of 4-FSS for the 4th quarter of 2017, it is necessary to fill the title list and tables 1, 2, 5. Also, it is also necessary to fill in (clause 2 of the calculation of the calculation 4 - FSS):

  • table 1.1 - If in January - December, you temporarily sent workers to another organization or to IP under the contract of staff;
  • table 3 - If in January - December, insurance provision was paid to individuals (for example, temporary disability allowance due to an accident at work);
  • table 4 - If in January - December there were accidents in production.

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

How to fill out a 4-FSS form for 4 quarters of 2017? What tables include in the calculation? Let's deal with specific example Fill. We hope that the 4-FSS filling instruction will allow you to transfer your data into a similar calculation of 4-FSS.

Suppose that 18 people work in the organization, no people with disabilities. In November 2016, a special price of working conditions was carried out in the organization, based on the results of which:

  • three jobs were identified, referred to the 3rd class of harmful working conditions;
  • the jobs assigned to the 4th class of harmful working conditions were not detected.

In December 2016, workers engaged in harmful working conditions have passed a mandatory periodic medical examination. Treatment of contributions to injuries - 0.9%, no discounts and allowances. Data on payments to employees, accrued and paid contributions to injuries are presented in the table.

As of January 1, 2017, debt on injuries, indicated in the line 19 of the columns 3 tables 7 4-FSS for 2016, amounted to 7,306.17 rubles. Contributions for September 2017 in the amount of 5,530,40 rubles. The contributions for December 2017 were paid in October 2017 in the amount of 5,629,87 rubles. Posted in January 2018. An example of filling 4-FSS for the 4th quarter of 2017 will be:

Table 1: Base on insurance premiums

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

  • calculate the database for accrualing insurance contributions from accidents by a growing outcome from the beginning of the estimated period and for each of the three months of the reporting period (October, November and December 2017);
  • determine Size insurance Tariff Taking into account the discount or surcharge.

    Table 1.1 As part of the 4-FSS form for 2017, the employers' insureders who temporarily transmit their employees to other organizations or entrepreneurs should be formed exclusively. If so, then the table needs to reflect:

    • the number of directed employees;
    • payments from which insurance premiums are credited for half a year, for April, May and June;
    • payments in favor of disabled;
    • the rack of insurance premiums of the host.

    In our example, it is not necessary to fill 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, you need to reflect the following information on accounting (Section III Filling out the calculation 4 - FSS):

    • in line 1 - debt on insurance premiums on accidents at the beginning of 2017;
    • in rows 2 and 16 - accrued since the beginning of 2017 and paid amounts of insurance contributions from accidents ("on injuries");
    • in line 12 - the debt of the territorial body of the FSS of the Russian Federation before the organization at the beginning of 2017;
    • in line 15 - the costs of insurance against accidents from the beginning of 2017;
    • in line 19 - debt on contributions for insurance against accidents as of December 31, 2017, including arreed - on line 20;
    • in other lines - the remaining available data.

    Please note that the order of the FSS of 07.06.2017 No. 275 in Table 2 forms 4 - FSSs added:

    • row of 1.1, which reflects the amount of the debt of the reorganized insured and (or) taken from the registration of a separate unit to the territorial body of the FSS of the Russian Federation;
    • row 14.1, where information on the debt of the territorial body of the FSS of the Russian Federation is indicated before the reorganized insured and (or) before the separated division taken into account.

    These lines fill the policyholders and legal entries, which included such separate divisions.

    When the table 4 is filled

    Table 4 Purchase as part of the 4-FSS report for the 4th quarter of 2017, if from January to December 2017, accidents occurred in production or were revealed to tradeboles. However, in our example this table is not necessary.

    Table 5: medical examinations and special assessment

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

    • about the total number of jobs to be specialized by working conditions, and the results of a special assessment conducted, and if the validity of the results of the workplaces certification did not expire, then the information on the basis of this certification;
    • on the required 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 responsibility

    For violation of the term for calculating 4 - FSS for the 4th quarter of 2017, a penalty was established: 5% of the amount of insurance contributions from accidents accrued to payment for July, August and September for each full or incomplete month of delay. At the same time, the penalty cannot be less than 1000 rubles and should not exceed 30% of the specified amount of contributions (clause 1, Article 26.30 of Law No. 125-FZ).
    Also an employee of the company responsible for submission of reports (accountant or director) may be fined in the amount of from 300 to 500 rubles (part 2 of Art. 15.33 of the Code of Administrative Medical University).

    Reimbursement from FSS in 2018

    Despite the fact that in 2018 control the payment of insurance premiums tax authorities, Check the costs of paying benefits and allocate funds for reimbursement of such costs will continue to be the social insurance fund.

    For reimbursement of benefits for benefits, the employer addresses the FSS office in cases where accrued insurance premiums are not enough to pay benefits or employer applies a reduced "zero" tariff and contributions to compulsory social insurance does not pay, for example, payers for the USN (simplified taxation system), Exercising 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 due to motherhood").

    Note that the form of 4-FSS does not contain information on accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and due to maternity and costs. Therefore, to reimburse expenditures on benefits paid after January 1, 2017, it will be necessary to further submit a certificate calculation, which should include all the data named in paragraph 2 of Order No. 585n. In particular, information of debt on contributions to the beginning and end of the reporting (calculated) period, about the contributions accrued to the payment, detached and paid contributions, the costs that were not taken to test. Cm. " ".

    From January 1, 2018, the following state services of the Social Insurance Fund of the Russian Federation will be available to the exterritorial principle:

    1. The government service for registration and removal from the registration accounting of persons voluntarily entered into legal relations on compulsory social insurance in case of temporary disability and due to motherhood.
    2. State registration service and deregistration of insurers - individualswho have entered into an employment contract with the employee.
    3. The State Registration Service for Registration and Removing Insurers - individuals must pay insurance premiums in connection with the conclusion of a civil contract.
    4. A government service for receiving documents that serve as grounds for calculating and paying (transfer) insurance premiums, as well as documents confirming the correctness of the calculation and timeliness of payment (transfer) of insurance premiums.

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

    These changes are made by Federal Law of 05.12.2017 No. 384-FZ "On Amendments to Article 7 and 29 of the Federal Law" On the organization of the provision of state and municipal services ".

Despite the fact that since 2017, control over the insurance transfers has passed into the competence of the tax service, payments to "injury" are still listed in the FSS. This means that the requirement to take the report did not abolish. The article describes the form 4 FSS 2017, sample and the order of its fill.

New Form 4 FSS 2017 - Filling Sample

Form 4 form 4 FSS contains a title page and five tabular areas. Absolutely all organizations should pass the filled top sheet and tables 1, 2 and 5. Empty cells are made up with docks. At the top of each sheet of the report, the register number of the insured and code is prescribed. At the bottom of the pages - the signature of the manager and the date of the provision of the report. Consider in more detail what is the form of 4 FSS and how to fill the sample.

Sample Filling Title Form 4 FSS

The title page is issued by the policyholder. If the shape of the FSS is zero, the sample of filling the first sheet will be similar.

Consider, in what form a form 4 of the FSS for half a year - a sample of filling is given on the example of Delta LLC. The company has 10 employees. According to the results of a special certification of workplaces of harmful or hazardous factors, it was not revealed. For the first quarter, the company handed over a zero report on form 4 FSS. The company attracted contractors to work, but under the legislation, contributions to "injury" did not pay for them. By type of activity of Delta LLC, the first class of professional risk is assigned.

Fill the sample form 4 FSS in 2017 in order:

  1. At the top of the form prescribes the register number of the insured and the code of subordination.
  2. We write adjustment number. LLC "Delta" gives the primary report, because the code will be "000".
  3. LLC DELTA learn over half of the year, so the sample for form 4 FSS has the code of the period "06", year - 2017.
  4. The following indicates the data of the firms on constituent documents and an extract from the register.
  5. In the column "the average number of employees", the number of employees is prescribed at the time of the report.

If the report assures the head, then the sign "1" is affixed, his name, personal signature and date.

Filling out tables form 4 FSS

The first table indicates the information on the database for transferring payments. In line 1 point total Payments to employees and the scope of remuneration for months of the reporting quarter. In line 2, sums are prescribed by insurance premiums (by gPC agreements). In our case, it is 500 rubles. For April. In line 3 indicates the difference in strings 1 and 2. In Delta LLC, there are no working disabled, discounts or allowances for insurance platesTherefore, in these lines is affixed. The tariff rate is 0.2 in accordance with the class professional risk.

Since contributions for contractors LLC Delta did not pay, Table 1.1 is not filled. In tabular part 2, calculations of payments to injuries are given. For the first quarter, the company handed over the zero report, therefore in line 1 we put a dummy. Next, we calculate the amount of the contribution.

In tab. 1 page 3 shows the taxable base 899 500, the rate is 0.2. We obtain the calculation of 899 500/100 x 0.2 \u003d 1799. Similarly, we consider the amount of insurance premiums by months of the reporting quarter.

In line 16, we prescribe the size of the actually paid insurance payments. Delta LLC paid 1199 p., Thus, the debt for the next period is 600 p. This figure is specified in line 19.

In tabular areas 3 and 4, information on industrial injuries and diseases are indicated. They are filled, if in the reporting period the company had insurance cases. Delta LLC did not have such cases.

A sample of filling out a table 5 forms 4 FSS includes data on the battery (special seating places). Here is prescribed:

  • the number of jobs that are subject to special fees (p.1, gr.3);
  • jobs for which special fees were carried out (p. 1, gr.4-6);
  • the number of employees whose labor is recognized as malicious or dangerous (p. 2, gr. 7-8).

"Delta" LLC passed in relation to all jobs, but no harm or danger was detected. A completed report must provide up to 20 numbers (in paper) and up to 25 numbers (in electronic format).

A sample of filling outform 4 FSS may vary, depending on the source data about the company.

Form 4 FSS Nile: Sample Filling

If the example was drawn up form 4 FSS zero, the filling sample 2017 would also not include data for filling out the table areas 3 and 4. Thus, the zero form 4 of the FSS would include filled:

  • title page;
  • tables 1, 2 and 5.

This is relevant for organizations without workers, if the manager was not accrued wage during the reporting period.

Date: 05.12.18

What form to use for reporting 4 FSS for 4 quarters of 2018? Approved by Lie new form? Where can I download the update form 4-FSS? You will find answers to these questions in this article.

The current 4-FSS form for the reporting for the 4th quarter of 2018 is the form that is approved by the FSS order of 07.06.2017 No. 275. Since then, there were no changes in the form and procedure for its filling. Therefore, the form form is identical to the form, on which reporting in the previous period.

Form 4 FSS for the 4th quarter of 2018

In 2018, the calculation of insurance premiums for insurance against industrial accidents and tradeablabics is surrendered in form 4 FSS. This form is approved by the Order of the Social Fund of September 26, 2016 No. 381 with amendments made by the FSS order of 07.06.2017 No. 275, which clarified this form, making changes to the title list and Table. 2. Therefore, the "new" form can be called quite conditionally.

Calculation of contributions to "injury" Insureds are submitted to the Social Insurance Fund. The form of 4-FSSs is required quarterly to submit all organizations in social resources, as well as entrepreneurs, except IP without workers not registered in the Social Fund as insurers.

When submitting reports on compulsory social insurance against industrial accidents and occupational diseases, the form 4 FSS for the 4th quarter of 2018 should be applied. New Blank download for free by reference at the end of the article.

The procedure for filling the calculation.

The form consists of a title leaf and 6 tables (1, 1.1, 2-5).

Filling rules such:

  • Title list and tables 1, 2, 5 fill all the insurers (p. 2 orders) - this is necessary for all.
  • Those tables that remained are fill out only if there are indicators corresponding to them. If they are not, then they are not filled and not surrender. For example, a sheet 1.1 is filled, if there is a contract for the direction of personnel to fulfill the works of another legal entity. Table 3 is filled, if the entity had expenses for injuries. In 4 sheet indicate the number of victims and insured cases.
  • Data fit up with a printer or manually with a black or blue handle. Letters must be printed.
  • In each field, only one value fit or put a dummy.
  • Errors are corrected by crossing and fitting a new value with the insured signature under these data indicating the date, and is also placed in this place. Corrective funds are not applied - it is prohibited.

The order of filling is:

  1. First filled blanks. Next, the page numbers are set in the "Page" field. On each page at the top is the register number of the insured and the code of subordination.
  2. Each page at the end is signed by the insured, also indicates the date.
  3. The title part fills the insured, except those places where they are filled with the Foundation's employees. In the Count "Correction number" indicate the code "000" if the primary calculation is passed. If it has changes and clarification, then the number is indicated which calculation is applied.
  4. When submitting a document for the first quarter or for 6, 9, 12 months. in the column " Reporting period (Code) "Fill only the first two cells, and if they turn to the allocation of money on insurance, then only the last two.
  5. Reporting periods - the first quarter, 6 and 9 months. - Denotees 3, 6, 9. Estimated period - This is a calendar year and it is indicated by the number "12".
  6. If the activity is discontinued, then the "Termination" field is affixed by the letter "L", if the company works - do not put anything.
  7. If the codes of organizations are less than cells, zeros are affixed in the first cells. For example, if the code consists of 10 digits, and cells 12, then in the first two put "00".
  8. Indicate how many times an organization for insurance payments (sick-leave, vacation), for example, 01, 02 or more times appealed.
  9. Next, fill the details of the Inn, PPC, F. I. O. Commissioner. Then - the policyholder cipher (shows whether there is a decrease in tariffs in accordance with Art. 212 FZ No. 125) and special services (01 - for simplified, 02 - for templates, 03 - for a single tax for all - 00).
  10. Indicate the number of personnel engaged in harmful and dangerous work, how many people with disabilities, women.
  11. The digits denote who confirms the completeness of the data (1 - for the head, 2 - for the representative, 3 - for the successor).
  12. In Section 2, the first cases make data on the accrual and payment of contributions, including the Federate, on maternity leave.
  13. Section 3 is filled with those persons who paid contributions to injury.

What is the last term of delivery 4 FSS for the 4th quarter of 2018? What form to use? What kind of reporting is in electronic or paper? The answer to these and other questions - in this material

In submitting reports on compulsory social insurance against industrial accidents and occupational diseases, the form 4 FSS for 2018 should be applied. The article discusses the main differences between the relevant form from the previous ones and the opportunity to download the new form for free

According to the results of the 4th quarter of 2018, all organizations and IP are obliged to report to the social insurance fund. The deadlines for reporting are determined by clause 1 of Article 24 of the Federal Law of July 24, 1998 No. 125-FZ.

The deadlines for the commission of a new calculation on "injury" remained the same, and depend on the number of employees from the insured (paragraph 1 of Art. 24 of the Law of July 24, 1998 No. 125-FZ): if employees are more than 25, then the calculation is handed over electronic, and if employees less, then the calculation can be passed on paper

This article presents information about the term of the shape of the form 4 FSS for the 4th quarter of 2016 and fines for violation of the term of delivery. It should be paid to the fact that the FSS canceled the old form of 4-FSS since reporting for the 1st quarter of 2017. Therefore, to report on the old form to accountants in last time will have to be taxable period - 2016 year.

In Russia, there are 32 class of professional risk. For example, trade and education are attributed to the minimally risky areas of activity, while coal mining, ores have the highest risk class. From the class of risk depends the value of the tariff of the mandatory insurance premium "For injuries". All companies and IPs must submit to the social insurance fund quarterly a report on the form of 4-FSS, which contains the calculation on the accrued and paid insurance premiums against industrial accidents and occupational diseases, as well as expenses for the payment of insurance provision. What does a new form of a 4-FSS report look like, how to fill it out, where and what time it is to take - answers to these questions in our article.

Since 2017, insurance premiums in the Russian Federation are listed in federal tax service (FTS), the responsibility for them is transferred from insurers to tax authorities. However, there is an exception - the social insurance fund remains control over one mandatory insurance premium, which is widely called the contribution of "for injuries".

Companies and IP, paying salary to employees, are obliged to submit on this contribution in the social reporting in the form of 4-FSS. The exception is only the PI, working alone, that is, without hiring employees.

New form 4-FSS: without disability statements

The current form of calculation of the contribution for injuries is approved in June 2017. This new form of 4-FSS includes a calculation of contributions from accidents and occupational diseases, it also includes data on injuries, medical examinations, job assessment. Recall that the first form of 4-FSS also included reports on contributions in case of temporary disability on illness and due to motherhood. Now reporting on disability went to the maintenance of FTS.

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

  • Table 1. Calculation of the base for the accrual of insurance premiums.
  • Table 1.1 Information necessary for calculating insurance premiums by policyholders.
  • Table 2. Calculations on compulsory social insurance against industrial accidents and occupational diseases.
  • Table 3. Expenses for compulsory social insurance against industrial accidents and occupational diseases.
  • Table 4. The number of affected (insured) in connection with the insured cases in the reporting period.
  • Table 5. Information on the assessment of working conditions and medical examinations of employees.

4-FSS: Filling and delivery must be

In 4-FSS, all report blocks can be divided into mandatory and situational. That is, those without which the report from the insured will not be accepted, and those that need to be filled only with certain situations. The 4-FSS report requires a title list, Table 1, Table 2, Table 5. If there are no indicators, the title page is filled by general rules, Tables 1, 2, 5 opposite the missing indicators are rocked. If there is no data for tables 1.1, 3, 4, then these tables are not filled.

The delivery of the report 4-FSS is required at zero. In the absence of payments, the report on the form of 4-FSS is still submitted to the Social Insurance Fund. It is filled with a title page, in Tables 1, 2, 5, foolings are put, and Tables 1.1, 3, 4 are not filled. If the zero report does not provide a fine in the amount of 1000 rubles.

Legal entities The new report of 4-FSS is submitted to the Social Insurance Foundation at the location of the Organization. Individual entrepreneurs pass a 4-FSS report to the Social Department to which they belong to the place of residence.

How and when to pass 4-FSS?

A report on the form of 4-FSS is still in two kinds - electronic and paper. However, only small companies and IP with the average number of employees to 25 people can provide it on paper. At the request of "kids" can provide a report and electronically, but if the average number of employees exceeds the bar in 25 people - it does not have to have to choose, the reporting is possible only on TKS (telecommunications communication channels).

The report on the form of 4-FSS is surrendered quarterly. The exact final date of delivery of the report depends on the two circumstances: from the view in which the report (paper or electronic) is surrendered, and on the day of the week, which falls out the extreme date - in case the term of delivery falls on a weekend or a holiday day, it is transferred on the nearest working day. The report in electronic form sent by TKS must be passed until the 25th day of the month following the reporting quarter. The deadline for passing the report in paper form 5 days earlier, that is, no later than the 20th day of the month following the reporting period.

Report 4-FS 2018: current delivery time

  • 3 quarter of 2018 (for 9 months)

Paper report for rent until October 22, 2018. The term is shifted for 2 days, as October 20 falls on Saturday.

  • 4 quarter of 2018 (for 12 months).

Paper report for rent until January 21, 2019. The term is shifted on 1 day, as January 20 falls on Sunday.

How to consider all the nuances of 4-FSS

For errors in reporting on social payments Faced financial punishment. What errors lie during the preparation and delivery of the report 4-FSS? Analysts made up a rating of errors in the reporting of 4-FSS. This pedestal inaccuracies looks like this:

1st place. Invalid calculations. Indicators are defined incorrectly or "do not fight" among themselves.

2nd place. Invalid reporting.

3rd place. Incompretation of the report, the provision of a report in paper by companies with the number of employees above 25 people.

How not to replenish the ranks of those who gave grounds for the preparation of this "anti-tracking"? The answer lies on the surface: take advantage of an electronic assistant, which will easily take into account all the subtleties of reporting. One of the most popular electronic reporting services is SBI. Its main competitive advantages are a wide range of features, a convenient interface, an affordable price.

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