Social security report for the 1st quarter. Accounting info. Filling out the title page

Form 4-FSS for the 1st quarter of 2016 download may be needed when clarifying the data included in the report both for the 1st quarter of 2016 and for its half year. Consider what distinguishes this form from the earlier and later forms of 4-FSS.

Changes in the 4-FSS report in 2016

The current form of the 4-FSS report was put into use by order of the FSS of the Russian Federation of February 26, 2015 No. 59. Its form, used in 2016, was amended twice by orders of the FSS of the Russian Federation:

dated February 25, 2016 No. 54 - these began to be applied from the reporting for the 1st quarter and they were valid during the six months of 2016;
dated 04.07.2016 No. 260 - effective from the report for 9 months of 2016.

Edits affecting content 4-FSS calculations for the 1st quarter and half a year 2016 years, were mainly editorial in nature, i.e.:

the wording of the text in a number of tables of the form has changed (the essence remains the same);
places and ways of reflecting some details were specified in relation to both the compiler of the report and his employees;
small clarifications were made in the rules for entering data into individual form fields.

The form to be used when compiling the report for the 9 months of 2016 has received a new table 6.1 in the section on accident insurance premiums (AC). It will have to be filled out by insurers who temporarily transfer their employees to another employer. Despite the fact that the main insurance premiums(in the PFR, FSS and MHIF) is calculated and paid by the one who pays the salary to the employee (i.e., the party accepting employees), the obligation to calculate contributions for insurance under the National Assembly remains with the party providing employees (clause 2.1, article 22 of the law "On compulsory social insurance against accidents…” dated July 24, 1998 No. 125-FZ). If there is no data to enter into the table, it will not be filled.

The main event of 2016 was the decision to transfer insurance premiums under control from 2017 tax service(Law of the Russian Federation "On amendments ..." dated July 3, 2016 No. 243-FZ). This automatically canceled the existing reporting to the funds. Reporting on contributions will now be submitted to the IFTS in the form new form, which contains summary data for all insurance payments. Thus, since 2017, the application of the 4-FSS form has ceased. But the obligation to report to Social Insurance on insurance premiums from the National Assembly for policyholders will remain. It is obvious that the content of the section of the 4-FSS report devoted to these contributions will form the basis new reporting on them before Social Insurance.

Where to download and how to fill out the calculation for the FSS?

The necessary forms of the 4-FSS report are present in the order of the FSS of the Russian Federation dated February 26, 2015 No. 59, and when filling out 4-FSS for the 1st quarter of 2016 year and beyond, you must use the appropriate edition of the order:

for the 1st quarter and half of 2016 - ed. from 25.02.2016;
for 9 months of 2016 - ed. dated 04.07.2016.

Both forms can be downloaded from our website:

valid during the 1st half of 2016;

applied from the report for 9 months of 2016.

Order No. 59 also contains detailed rules for filling out the form and a set of applications with cipher reference books used in the report.

Filling out 4-FSS on the Social Insurance website

It is possible to create a report using free program, which can be downloaded directly from the FSS website (http://f4.fss.ru/). To do this, you must have access to the Internet, email and electronic signature, as well as register on the fund's website. The report created in this way can be checked, signed with an electronic signature and transferred to Social Insurance directly through the specified site.

Results

For the report for the 1st quarter and for the first half of 2016, the same form of form 4-FSS is valid. It was approved by order of the FSS of the Russian Federation of February 26, 2015 No. 59, which for the specified reporting periods should be applied as amended on February 25, 2016.

Settlement statement for funds 4 - FSS of the Russian Federation for 2016, the form of calculation for accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood and for compulsory social insurance against accidents at work and occupational diseases, as well as for the cost of paying out insurance coverage, is filled in using computer technology or by hand in black or blue ink in block letters.

New form of calculation 4 - FSS applied starting from the reporting for the first quarter of 2016.

Deadline due date calculation - quarterly, on paper no later than the 20th day of the calendar month, and in the form of an electronic document - no later than the 25th day of the calendar month following the reporting period.

Changes from the previous form

On the title page, the field "district" was added, and the fields "working disabled people" and "workers engaged in work with harmful and (or) dangerous production factors" were excluded. These fields are now in front of table 6 of section 2 (this table is set out in new edition and corrected the requirements for its completion).

At the same time, it is established that the indicated fields reflect the list number of working disabled people, employees employed in work with harmful and (or) dangerous production factors, calculated in accordance with the forms of federal statistical observation and instructions for filling them out as of the reporting date. Thus, it is not required to count employees who are on maternity leave or parental leave before the child is one and a half years old.

For individual entrepreneurs using the patent system, a new table 4.3 has been added, which reflects the data necessary to apply the reduced rate of insurance premiums. Preferential tariffs do not apply to entrepreneurs who are engaged in the delivery of residential and non-residential premises, cottages and land plots hire; retail and the provision of catering services (clause 14, part 1, article 58 federal law dated July 24, 2009 No. 212-FZ). Table 4.3 does not need to be filled in for the indicated categories of entrepreneurs. In the title and rows of Table 10, the words "attestation of workplaces for working conditions" are replaced by "special assessment of working conditions." Based on this information, the employees of the social insurance fund will determine what amount of the discount or surcharge on "injury" contributions should be set for a particular insurer.

4-FSS is a form of quarterly reporting to the Fund social insurance RF. It represents the calculation of insurance premiums. Accrued and paid by the employer in social insurance. Since 2017, we are talking only about mandatory social insurance contributions. From accidents at work and occupational diseases ("injuries").

4-FSS 2019 FORM new FORM in Excel format

The article will help download Calculation of accrued and paid insurance premiums to the Social Insurance Fund of the Russian Federation for injuries, occupational diseases 4-FSS for 2019.

This is a form for compulsory social insurance against industrial accidents and occupational diseases (injuries). As well as the cost of insurance coverage.

According to the FSS Information dated 06/10/2015. The absence of a round seal of the organization on the calculation of insurance premiums cannot serve as a basis for refusing to accept reports. In addition, FSS employees are not entitled to require organizations to certify corrections in the calculation with a seal. And an application for the offset (refund) of overpaid (collected) amounts of insurance premiums, penalties and fines.

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Description of changes Form 4-FSS 2019

Starting from the first quarter of 2017, companies will need to report on the new 4-FSS form. Order of the FSS of the Russian Federation Order of the FSS of the Russian Federation of September 26, 2016 N 381, which amended the previous form.

What has been updated in the new form 4-FSS 2019:

From title page form 4-FSS, the field with the territory code has been removed. (Earlier it was called "OKATO code"). At the same time, a place for the new form of 4-FSS is also not provided.
In the title and rows of table 5, the words "attestation of workplaces for working conditions." Replaced with "special assessment of working conditions". Based on this information, the employees of the social insurance fund will determine. What amount of discount or premium should be set for this or that policyholder. Also, the results of the special assessment serve as the basis for assigning additional tariffs for contributions to the PFR.

Note: The Social Insurance Fund has made some changes to the new form with table 5. On conducting a special assessment of working conditions and medical examinations. . Information is provided on how to complete this table if there are homeworkers and teleworkers.

The rules for filling out the 4-FSS form are prescribed in the Procedure. Approved by order of the FSS of Russia dated September 26, 2016 No. 381. In many ways, they coincide with the rules for tax reporting. In counting be sure to complete the title page, tables 1, 2 and 5. The rest of the tables - only if there is data that needs to be reflected. These are the requirements of paragraph 2 of the Procedure, approved by order of the FSS of Russia dated September 26, 2016 No. 381.

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

At the top of the form on each page, indicate the registration number of the policyholder. Take it from the notice. Which the territorial body of the FSS of Russia issued during registration.

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Where to submit the calculation 4-FSS 2019

Download 4-FSS first. When an organization does not have separate divisions, then submit the calculation to the territorial office of the FSS at its location (clause 1, article 24 of the Law of July 24, 1998 No. 125-FZ). This is the place of registration of the organization.

If the organization has separate divisions. Form 4-FSS must be submitted in the following order. Submit the calculation to the territorial branch of the FSS at the location of the separate subdivision. If such a unit has a settlement (personal) account and it independently calculates salaries to employees. In the 4-FSS form, indicate the address, TIN, KPP. And the registration number of a separate division.

When the named conditions or at least one of them are not met. Include all indicators for such a unit in the calculation for the head office of the organization and submit it at its location. Do the same if the separate subdivision is located abroad. This follows from the provisions of paragraphs 11, 14 of Article 22.1 of the Law of July 24, 1998 No. 125-FZ.

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DATES and METHODS for delivery of 4-FSS

When they downloaded and filled out 4-FSS, paragraph 1 of Article 24 of the Law of July 24, 1998 No. 125-FZ states that the deadlines for submission are:

on "paper" - no later 20th
v in electronic format - not later 25th month following the reporting period.

Reporting method in the form 4-FSS is submitted in the prescribed form in the following ways:

on paper;
electronically via telecommunication channels.

4-FSS reporting on paper is submitted:

personally;
Note: Passport required
through your representative;
sent in the form of a postal item with a description of the attachment.
When reporting is sent by mail, the day of its submission is the date of sending.

Calculations in the form 4-FSS must be submitted only in electronic form. If the average number of employees of the insured for the previous year exceeds 25 people. This procedure also applies to newly created organizations. The number of which exceeds 25 people.

Organizations with a smaller number of people have the right to submit calculations in the form 4-FSS both on paper and in electronic form (clause 1 of article 24 of the Law of July 24, 1998 No. 125-FZ).

Attention: For non-compliance with the established method of submitting calculations for insurance premiums, a fine of 200 rubles is provided. (Article 26.31 of the Law of July 24, 1998 No. 125-FZ). Penalty for the same violation officials- 300-500 rubles. (item 3).

In electronic form, the calculation to the territorial branch of the FSS can be submitted:

via telecommunication channels (through the gateway for receiving payments on the Internet);
on external media (CD, flash drive, etc.) with an electronic signature.

To submit reports electronically. The organization must purchase an electronic signature certificate. At any certification center accredited by the foundation. The list of certification centers is available on the FSS website.

For the preparation of reports in electronic form, it is recommended to use the updated electronic portal of the FSS. Available on the portal:

Form preparation service 4-FSS. Available to registered users with extended access rights. Using this service, such users can complete the calculation. And save it in the portal database. This provides automatic transfer of the necessary data from the report for previous period. Display hints and other supporting information. In addition, this service allows you to automatic check interconnections of calculation and its logical control;
Form preparation service 4-FSS, available to any visitor without registration. This service allows you to complete the calculation. And perform an automatic check for the passage of logical control and interconnections.

As an alternative option for policyholders, an automated workplace(ARM) "Preparation of calculations for the FSS". AWP allows you to prepare and edit calculation data. Check them and upload them in xml format. Without using the portal. Send the file prepared in this way to the payment acceptance gateway. You can encrypt it and confirm it with an electronic signature. The AWS file “Preparation of calculations for the FSS” is also available for download on the FSS website.

Use of this site and the software is optional. Most Special Ops electronic reporting can independently encrypt and send the calculation to 4-FSS. All the organization needs to do is upload the calculation from its accounting program and transfer it to the special operator. In the future, the submitted calculation will be displayed on the FSS electronic portal. And it will be available in the same way as if it was handed over directly by the organization.

Calculations in the form 4-FSS, which were submitted electronically. Pass the input format-logical control. The Fund will not accept and return 4-FSS for revision. If the calculation does not match the established format. Or your electronic signature is invalid. If the form is submitted on the last day, the organization may be late in resubmitting the corrected form. FSS branches consider such a delay as late reporting and impose a fine.

Advice: The fine can be challenged in court. Responsibility is established precisely for violation of the deadline for sending the calculation. And not for mistakes in it. In arbitral practice, there judgments which support the validity of this conclusion. (See, for example, the decision of the Arbitration Court of the Moscow District dated March 6, 2015 No. A40-109343/14).

Determine that the calculation in the form 4-FSS was sent on time. You can by the date in the receipt of receipt of the calculation.

Kontur.Extern: How to easily submit a new 4-FSS form through an EDF operator

GATEWAY FOR RECEPTION OF CALCULATION FORM 4-FSS WITH EDS - SOCIAL INSURANCE FUND OF THE RUSSIAN FEDERATION
The service is designed to receive reports in the form 4-FSS in electronic form from policyholders. Registered in in due course in the Social Insurance Fund of the Russian Federation. And having the ability to use an electronic signature. Go to the website of the FSS RF reception gateway 4-FSS.

The program "Preparation of calculations for the FSS"
The program is intended for enterprises and organizations. Version: 2.0.4.3 Date: 04/3/2015
Calculations "Form 4-FSS", starting from the 1st quarter of 2015, are filled in according to the form approved by order of the Social Insurance Fund Russian Federation dated February 26, 2015 No. 59
Program functions:
1) reporting: filling out the calculations "Form 4-FSS" and "Form 4a-FSS";
2) printing of calculations;
3) uploading calculations to XML files; encryption of XML files and their transmission through the gateway; view receipts for transferred settlements
Internet reporting. Contour.Extern
FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!

ADDITIONAL RELATED LINKS

A simple example of filling out reports in the FSS for 2019 is given. With comments and explanations. Based on the Procedure for filling out Form 4-FSS and the requirements of current legislation. Many small businesses have not been affected.

The article will help calculate the penalty for late reporting to the FSS in the form 4-FSS

The service allows:

Prepare a report
Generate file
Test for errors
Print report
Send over the Internet!

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

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

Calculation form for 4-FSS contributions for 2018

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

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

on the title page after the field "OKVED code" the field "Budgetary organization" is added.
new lines appeared in Table 2 “Debt due to the reorganized insured and (or) deregistered separate subdivision of the legal entity” and “Debt due to the territorial body of the Fund to the insurant and (or) deregistered separate subdivision of the legal entity”.

Despite the fact that the order comes into force in reporting period, according to the information message published on the website of the Fund on 06/30/2017, this order should be applied, starting with the reporting for 9 months of 2017.

4-FSS must be submitted in the form approved by Order of the FSS of the Russian Federation of 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 regarding insurance premiums for temporary disability and maternity. Since the inspectors receive all data on these contributions fromCalculation of insurance premiums in the IFTS .

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

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

Instructions for filling out Form 4-FSS

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

5.3. in the "Adjustment number" field:
when submitting the primary Calculation, the code 000 is indicated;
upon submission to the territorial body of the Calculation Fund, which reflects 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, item 3803; 2003, N 17, item 1554; 2014, N 49, item 6915; 2016, N 1, item 14; N 27, item 4183) (hereinafter - the Federal Law of July 24 1998 N 125-FZ) (adjusted Calculation for the corresponding period), a number is affixed indicating which account the Calculation, taking into account the changes and additions, is submitted by the insured to the territorial body of the Fund (for example: 001, 002, 003, ... 010 ).
The updated Calculation is presented in the form that was in force in the period for which errors (distortions) were revealed;

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

5.5. Enter the calendar year in the "Calendar Year" field. billing period which the Calculation (refined calculation) is submitted;

5.6. the field "Termination of activity" is filled in only in the event of termination of the activity of the organization - the insured in connection with the liquidation or termination of activity 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, N 31, item 3803; 2003, N 17, item 1554; 2016, N 27, item 4183). In these cases, the letter "L" is entered 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 branch 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 last one, if available) (in full, without abbreviations) is indicated in accordance with the document , proving the identity;

5.8. in the "TIN" field ( an identification number taxpayer (hereinafter referred to as TIN), the TIN of the insured is indicated in accordance with the certificate of registration in tax authority a legal entity formed in accordance with the legislation of the Russian Federation, at the location on 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 in the Russian Federation.
When an organization fills in a TIN, which consists of ten characters, in the zone of twelve cells reserved for recording the TIN indicator, zeros (00) should be entered in the first two cells;

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

5.10. in the field "OGRN (OGRN)" the main state registration number (hereinafter - PSRN) is indicated in accordance with the certificate of state registration a legal entity formed in accordance with the legislation of the Russian Federation, at the location on 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 entered in the first two cells;

5.11. In the field "Code according to OKVED" the code is indicated according to All-Russian classifier species economic activity 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 activity as occupational risk"(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 dated January 31, 2006 N 55 "On approval of the Procedure for confirming the main type of economic activity of the insured for compulsory social insurance against accidents at work and occupational diseases - a legal entity, as well as types of economic activities of the insured's divisions that 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 the prescribed manner in the territorial bodies of the Fund.

5.12. In the field "Budget organization: 1 - Federal budget 2 - The budget of the subject of the Russian Federation 3 - The budget of the municipality 4 - Mixed financing" budget organization, according to the source of funding;

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

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

5.15. the field "Average number of employees" indicates the average number of employees calculated in accordance with the forms of federal statistical observation approved by the Government of the Russian Federation authorized by the federal executive body 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" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2007, N 49, Art. 6043; 2012, N 43, Art. 5784; 2013, N 27, Art. 3463; N 30, 4084) (hereinafter - the Federal Law of November 29, 2007 N 282-FZ) for the period from the beginning of the year.
In the fields "Number of working disabled people", "Number of employees employed in jobs with harmful and (or) dangerous production factors", the list number of working disabled people, employees employed in jobs 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 submitted to" and "with supporting documents or their copies attached to";

5.17. in the field "I confirm the accuracy and completeness of the information specified in this calculation":
in the field "1 - the insured", "2 - the representative of the insured", "3 - the successor" in case of confirmation of the accuracy and completeness of the information contained in the Calculation, the head of the organization, individual entrepreneur or individual, the number "1" shall be entered; in case of confirmation of the reliability and completeness of the information by the representative of the insured, the number "2" is affixed; in case of confirmation of the reliability and completeness of the information, the legal successor of the liquidated organization shall put the number "3";
in the field "Full name (last name, if available) of the head of the organization, individual entrepreneur, individual, representative of the insured" when confirming the accuracy and completeness of the information contained in the Calculation:
- - the head of the organization - the insured / successor - indicates the surname, name, patronymic (the last one, if any) of the head of the organization in full accordance with the constituent documents;
- an individual, an individual entrepreneur - the surname, first name, patronymic (the last one, if any) of an individual, an individual entrepreneur are indicated;
- the representative of the insured/legal successor - an individual - indicates the last name, first name, patronymic (the last one, if any) of the individual in accordance with the identity document;
- representative of the insured / assignee - legal entity- the name of this legal entity is indicated in accordance with the constituent documents, the seal of the organization is affixed;
in the fields "Signature", "Date", "M.P." the signature of the insured / 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 affixed (if any);
in the "Document confirming the authority of the representative" field, indicate the type of document confirming the authority of the representative of the insured/assignee;

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 mail);
in the field "with attachment of supporting documents or their copies on sheets" the number of sheets, supporting documents or their copies attached to the Calculation is indicated;
in the field "Date of submission of the calculation" is put down:
the date of submitting the Calculation personally or through the representative of the insured;
the date of sending the postal item with a description of the attachment when sending the Settlement by mail.
In addition, this section indicates the last name, first name and patronymic (if any) of the employee of the territorial body of the Fund that accepted the Calculation, put his signature.

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

7. When filling out the table:

7.1. line 1 in the appropriate 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. line 2 in the appropriate columns shall reflect the amounts 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 in line indicators (line 1 - line 2);

7.4. on line 4, the corresponding columns 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 insured belongs (separate subdivision);

7.6. line 6 contains the percentage of the discount to insurance rate, established by the territorial body of the Fund for the current calendar year in accordance with the Rules for establishing discounts and surcharges for policyholders on insurance rates for compulsory social insurance against accidents at work and occupational diseases, approved by Decree of the Government of the Russian Federation dated May 30, 2012 N 524 "On Approval Rules for establishing discounts and surcharges for policyholders on insurance rates 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 referred to as Decree of the Government of the Russian Federation of May 30, 2012 N 524);

7.7. line 7 shall indicate 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;

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

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

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

9. When filling out the table:

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

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

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 sent under an agreement, from whom insurance premiums are accrued, 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 sent under an agreement, from which insurance premiums are accrued, 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 sent under a contract, from which insurance premiums are accrued, on a monthly basis;

9.7. in columns 9, 11, 13 payments in favor of working disabled people temporarily sent under an agreement, from which insurance premiums are accrued, on a monthly basis;

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

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

Filling in table 2 "Calculations for compulsory social insurance against accidents at work and occupational diseases" of the Calculation form

10. The table is populated based on records accounting insured.

11. When filling out the table:

11.1. line 1 reflects the amount of debt on insurance premiums against industrial accidents and occupational diseases, formed by the insured 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;

on line 1.1 in accordance with Article 23 of the Federal Law of July 24, 1998 N 125-FZ, the insurant - successor shall reflect the amount of debt transferred to it from the reorganized insured in connection with succession, and (or) the legal entity shall reflect the amount of debt deregistered separate division;

11.2. line 2 reflects the amount of accrued insurance premiums 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 (surcharge). 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 reflects the amount of contributions accrued by the territorial body of the Fund on the basis of acts of on-site and cameral inspections;

11.4. line 4 shall reflect the amounts of expenses not accepted for offset by the territorial body of the Fund for past settlement periods according to acts of on-site and cameral inspections;

11.5. line 5 reflects the amount of insurance premiums accrued for past settlement periods by the insured, payable to the territorial body of the Fund;

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

11.7. line 7 shall reflect the amounts transferred by the territorial body of the Fund to the bank account of the insured as a return of overpaid (collected) amounts of insurance premiums, offsetting the amount of overpaid (collected) insurance premiums to pay off debt on penalties and fines subject to collection.

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

11.9. line 9 shows the amount of debt at the end of the reporting (calculation) period based on the accounting data of the insured:
line 10 reflects the amount of debt due to the territorial body of the Fund at the end of the reporting (calculation) period, formed due to the excess of expenses incurred on compulsory social insurance against accidents at work and occupational diseases over the amount of insurance premiums to be transferred to the territorial body of the Fund;
line 11 reflects the amount of debt due to the territorial body of the Fund, formed at the expense of excessively paid amounts of insurance premiums by the insured at the end of the reporting period;

11.10. line 12 shows the amount of debt at the beginning of the billing period:
line 13 reflects the amount of debt due to 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 accidents at work 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 insured);
line 14 reflects the amount of debt due to the territorial body of the Fund, formed due to the amounts of insurance premiums paid in excess by the insured at the beginning of the billing period;

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

in line 14.1, the insured-successor shall reflect the amount of debt owed to the territorial body of the Fund, transferred to it from the reorganized insurant in connection with succession and (or) the legal entity shall reflect the amount of debt owed to the territorial body of the Fund of the deregistered separate subdivision;

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

11.13. line 16 shall reflect the amounts of 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 insurers or the industry, to write off arrears, as well as the amount of debt written off in accordance with part 1 of Article 26.10 of the Federal Law of July 24, 1998. N 125-FZ;

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

11.16. line 19 reflects the indebtedness of the insured at the end of the reporting (settlement) period based on the accounting data of the insured, including arrears (line 20).

Filling in 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 expenses 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, who suffered in another organization;

12.2. line 9 reflects the expenses incurred by the insured to finance preventive measures to reduce industrial injuries and occupational diseases. These expenses are made in accordance with the Rules for the Financial Support of Preventive Measures to Reduce Occupational Injuries and Occupational Diseases of Employees and Sanatorium and Resort Treatment of Employees Employed at Work with Harmful and (or) Hazardous Production 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 of 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. line 11 reflects for reference the amount of accrued and unpaid benefits, with the exception of 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 accident at work or an occupational disease (vacation for sanatorium treatment);

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

Filling in Table 4 "The number of victims (insured) in connection with insured events in the reporting period" of the Calculation form

13. When filling out the table:

13.1. on line 1, the data is filled in on the basis of reports on industrial accidents in the form H-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 necessary for investigation and accounting accidents at work, and regulations on the specifics of the investigation of 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 Decree of the Government of the Russian Federation of December 15, 2000 N 967 "On approval of the Regulations on the investigation and registration of occupational diseases" (Collection of Legislation Russian Federation, 2000, N 52, item 5149; 2015, N 1, item 262).

13.3. line 4 reflects the sum of the values of lines 1, 3 with the allocation of the number of victims (insured) in line 5 in cases that ended only in temporary disability. The data on line 5 is filled in on the basis of disability certificates;

13.4. when filling out lines 1 - 3, which are filled out on the basis of reports on industrial accidents in the form H-1 and reports on cases of occupational diseases, should be taken into account insured events for the reporting period by the date of the examination to verify the occurrence of an insured event.

Filling in table 5 "Information on the results of a special assessment of working conditions and 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, column 3 shall indicate data on the total number of employer's jobs subject to a special assessment of working conditions, regardless of whether a special assessment of working conditions has been carried out or not;
on line 1, columns 4 - 6 indicate data on the number of jobs in respect of which a special assessment of working conditions was carried out, including those classified as harmful and dangerous working conditions, contained in the report on the special assessment of working conditions; in the event that a special assessment of working conditions was not carried out by the insured, then "0" is entered in columns 4 - 6.
If the validity period of the results of certification of workplaces in terms of working conditions, carried out in accordance with the Federal Law of December 28, 2013 N 426-FZ "On a special assessment of working conditions" (Collected Legislation of the Russian Federation, 2013 , N 52, item 6991; 2014, N 26, item 3366; 2015, N 29, item 4342; 2016, N 18, item 2512) (hereinafter - Federal Law of December 28, 2013 N 426-FZ ) in order, has not expired, then on line 1 in columns 4 - 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information is indicated on the basis of this certification.

14.2. on line 2, columns 7 - 8 indicate data on the number of employees employed in work with harmful and (or) dangerous production factors, subject to and having 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 (when applying for a job) 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) with changes, by orders of the Ministry of Health of the Russian Federation of May 15, 2013 N 296n (registered by the Ministry of Justice of the Russian Federation on July 3, 2013, registration N 28970), of December 5, 2014 N 801n (registered by the Ministry of Justice of the Russian Federation on February 3, 2015 , 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 these examinations in the previous year (paragraph 12 of the Procedure);

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

14.4. column 8 indicates the number of employees employed in work with harmful and (or) dangerous production factors who have undergone mandatory preliminary and periodic inspections.
At the same time, the results of 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) dangerous production factors affecting the employee, or the types of work performed .

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

Form 4-FSS was approved by Order of the FSS of the Russian Federation dated February 26, 2015 No. 59 "On approval of the form for calculating the accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood and for compulsory social insurance against accidents at work and professional diseases, as well as the costs of paying insurance coverage and the Procedure for filling it out. Last changes spring by Order of the Social Insurance Fund of the Russian Federation of July 4, 2016 No. 260 "On Amendments to Annexes No. 1 and No. 2 to the Order of the Social Insurance Fund of the Russian Federation of February 26, 2015 No. 59 "On Approval of the Form of Calculation for Accrued and Paid Insurance Premiums for compulsory social insurance in case of temporary disability and in connection with motherhood and compulsory social insurance against industrial accidents and occupational diseases, as well as for the costs of paying insurance coverage and the Procedure for filling it out "" (as amended on 04.07.2016).

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

The change in the format was approved by Order No. 386 dated September 29, 2016 "On Amendments to the Technology for Accepting Insurers' Settlements for Accrued and Paid Insurance Contributions in the System of the Social Insurance Fund of the Russian Federation in Electronic Form Using an 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 submitted in the new format "0.9".

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

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

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

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

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

Main changes:

the field "OKATO code" on the title page is excluded;
table 3 "Calculation of the base for calculating insurance premiums" has been changed;
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 Federal Law No. 212-FZ of July 24, 2009";
table 10 "Information on the results of attestation of workplaces in terms of working conditions and mandatory preliminary and periodic medical examinations of employees at the beginning of the year" was changed;
the filling order has been changed.

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

Form Documents
By order of the Ministry of Labor of Russia No. 107n dated March 19, 2013 (registered with the Ministry of Justice of Russia on May 22, 2013 N 28466), a new form of the report on insurance premiums for compulsory social insurance (form 4-FSS) was approved.
The new form comes into effect from the 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 amount 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 of the Russian Federation of February 12, 2010 No. 19 "On the introduction of a secure exchange of documents in electronic form using electronic digital signature for the purposes of compulsory social insurance" (as amended by the Orders of the FSS of the Russian Federation of 04/06/2010 N 57, of 09/24/2010 N 195, of 03/21/2011 N 53, of 06/14/2011 N 148, of 03/14/2012 N 87) approved the technology acceptance of settlements of policyholders on accrued and paid insurance premiums in the system of the Social Insurance Fund of the Russian Federation in electronic form using EDS.
Policyholders whose average number of individuals in whose favor payments and other remunerations are made exceeds 50 people for the previous billing period, as well as newly created (including during reorganization) organizations whose number of specified individuals exceeds this limit are required to provide report in electronic form with an electronic digital signature.

You can use Reporting via the Internet right now!

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

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

The Ministry of Health and Social Development of Russia developed Order No. 216n dated March 12, 2012 "On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood 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 recommended FSS procedure for filling out Form 4-FSS 2012

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

The Ministry of Health and Social Development of Russia developed Order No. 156n dated February 28, 2011 "On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood 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 FSS recommended procedure for filling out Form 4-FSS 2011

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

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

Calculation of insurance premiums in the form 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 policyholders (form 4a-FSS), approved by Resolution of the FSS of the Russian Federation of 04.25.2003 N 46
Filling order payroll on the funds of the Social Insurance Fund of the Russian Federation in 2009 (form 4-FSS), approved by the resolution 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)

FSS developed a new form 4 FSS. It is applied from the reporting for the 1st quarter of 2016. See how to fill out a new form

For reporting for the 1st quarter, a new form 4 of the FSS is used. We provide a sample for you to fill out.

Filling out Form 4 of the FSS for the 1st quarter of 2016

Firstly, the order of filling out the title page has changed. 4-FSS for the 1st quarter of 2016. A new field "district" has appeared. This field does not exist in the current form.

Secondly, on the title page of 4 FSS for the 1st quarter of 2016, the fields in which the company provides information about the disabled have disappeared. Namely, the fields:

"working disabled people"
"workers engaged in work with harmful and (or) dangerous production factors."

Data on the number of disabled people and workers in hazardous industries in the new form 4-FSS for the 1st quarter of 2016 will have to be indicated before Table 6 "Basis for calculating insurance premiums."

Thirdly, the amendments affected the completion of tables 1, 4.1 of section I.

Deadlines for submission of 4 FSS for the 1st quarter of 2016

The deadline for submitting a new form 4-FSS for the 1st quarter of 2016 still depends on the number of employees of the company. If the average number of employees for the previous year is less than 25 people, you can hand over 4 FSS for the 1st quarter of 2016 on paper. If 25 people or more - exclusively in electronic form on the Internet. In the table below, we presented the deadlines for the delivery of 4 FSS in 2016, taking into account transfers.

Deadlines for submission of 4 FSS in 2016. table

Who submits Form 4-FSS for the 1st quarter of 2016

Pass 4-FSS for the 1st quarter of 2016 three categories of insurers are required:

companies that have employees. If the insured did not accrue wages, it is necessary to submit a zero calculation of 4 FSS for the 1st quarter of 2016.
separate divisions if they have a separate balance sheet, current account and themselves accrue payments to employees (part 11 of article 15 of the Federal Law of July 24, 2009 No. 212-FZ);
entrepreneurs whose employees work under labor contracts.