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22.09.2020

Download the new FSS report. Accounting info

Since 2017, the calculation of the 4-FSS has been submitted to the Social Insurance Fund only for contributions for "injuries". The sections on insurance premiums in the event of "sickness and maternity", which came under the jurisdiction of the Federal Tax Service, were excluded from the 4-FSS.

Our material will tell you which form the policyholders should use when reporting for 2017, how to fill it out, and here you can also download the 4-FSS 2017 form.

Has the 4-FSS form for the annual report changed?

The 4-FSS Calculation Form, which has been used since the 1st quarter of 2017, was approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381. But already for 9 months of 2017, the policyholders reported on the new 4-FSS form, which continues to be valid for the annual report. The current Calculation form contains the changes approved by order of the FSS RF dated 07.06.2017 No. 275.

Form 4-FSS for 2017

Composition of 4-FSS Calculation - title page and six tables. Policyholders, even those who did not have accruals for insurance premiums for "injuries", need a new 4-FSS form, which includes this case, for rent:

  • Title page,
  • Calculation of the base for calculating insurance premiums - table 1,
  • Calculations for "injuries" - table 2,
  • Information about the special assessment of working conditions and medical examinations - table 5.

The rest of the Calculation tables must be submitted only if the corresponding indicators are available.

Recall that on paper, the annual 4-FSS must be submitted no later than 01/22/2018, and electronically - 01/25/2018.

Filling out the 4-FSS form: general requirements

When preparing the annual Calculation 4-FSS, the approved Procedure for filling it out is taken into account (Appendix No. 2 to the order of the FSS of the Russian Federation dated September 26, 2016 No. 381 as amended on June 7, 2017). In addition, the order of the FSS of the Russian Federation dated March 28, 2017 No. 114 lists the specifics of filling out the Calculation for policyholders in the regions where the “pilot” FSS project is in effect.

Form 4-FSS for the 4th quarter of 2017 is filled out taking into account the following requirements:

  • only blue or black ink and block letters are used (both for “manual” and computer filling),
  • each line / column can contain only one indicator, when there are no indicators, a dash is put,
  • monetary indicators are not rounded off,
  • you cannot use corrective means for corrections: in order to correct the mistake, the incorrect value is crossed out, the correct indicator, the date of correction is written next to it, and is certified by the signature and seal (if any) of the policyholder,
  • the completed 4-FSS form must have sequential numbering of all pages (field "page"),
  • each page contains the registration number of the policyholder in the FSS and the subordination code, according to the notice issued by the FSS to the policyholder upon registration,
  • at the bottom of the page, the policyholder puts his signature and the date of signing.

Title page of Form 4-FSS for the year 2017

When filling out the title page, indicate the number of the correction: for the initial Calculation - "000", and if later you need to hand over the "revision" - "001", "002", etc.

Enter the reporting period code for the annual Calculation - "12", as well as the calendar year - "2017".

Name, or full name the policyholder is indicated in full without abbreviations, as in the constituent documents of the organization, or in the passport of an individual. On the title page of the 4-FSS form (you can download the form below), the registration address and the contact phone number of the policyholder must be entered.

Indicate TIN, KPP, OGRN (OGRNIP), as well as the main OKVED code. Starting from the second year of activity, the OKVED is indicated, which was confirmed by the insured in the FSS body.

The field is intended only for budget organizations. new form FSS for the 4th quarter of 2017, which reflects the type of budget.

The average number of employees is indicated for the period from the beginning of the year, and the number of persons with disabilities and workers employed in hazardous and hazardous work - as of the reporting date.

Having completed the Calculation, indicate the number of its pages and the number of sheets of supporting documents (if any).

4-FSS new form 2017: filling out tables

In 2017, we more than once spoke in detail about the procedure for filling out all sections of the 4-FSS Calculation (for example, and). Let us recall the main features that policyholders need to take into account when filling out the tables of the 4-FSS form (form for 2017).

  • For calculation annual base in table 1, the indicators are taken on an accrual basis from the beginning of 2017, and in columns 4-6, the indicators of the 4th quarter of 2017 are indicated. by month (October-December).
  • Table 1.1 needs to be filled out only by policyholders who sent their employees to temporary work to other employers in 2017, in accordance with clause 2.1 of Art. 22 of the Law of 24.07.1998 No. 125-FZ.
  • The indicators of settlements with the Fund in table 2 of the 4-FSS form (new form) are filled in according to the data of the insured: on the debt to the FSS at the beginning and end of 2017, on the accrual and payment of insurance premiums during 2017, on the write-off of debt, the return of overpayments, expenses incurred during the year. Here, in a breakdown by months, the indicators of the 4th quarter of 2017 are indicated.
  • Table 3 needs to be completed only if during 2017 the insured paid sick leave for injury and occupational diseases, vacation for sanatorium treatment, or financed preventive measures, indicating the number of days paid and the amount.
  • If in 2017 there were accidents and occupational diseases, the number of injured workers is reflected in Table 4.
  • Table 5 is filled in by all policyholders, even if they did not carry out a special assessment of working conditions. We talked in detail about filling out table 5

The service allows you to:

  1. Prepare a report
  2. Generate file
  3. Test for errors
  4. Print report
  5. Send over the internet!
New form Form 4-FSS (4 FSS) for 2019 (1, 2, 3 and 4 quarters) New form of form 4-FSS (4 FSS) for 2018 (1, 2, 3 and 4 quarters)

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

Form for calculating 4-FSS contributions for 2018

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

On July 9, 2017, the Order of the FSS of Russia of 07.06.2017 No. 275 entered into force, which made the following changes to the 4-FSS form:

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

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

4-FSS must be submitted in the form approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381. This form is called "Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases". It has been applied since the 1st quarter of 2017 and is still called 4-FSS, however, it does not contain a section on insurance premiums for temporary disability and maternity. Since all the data on these contributions are received by the auditors fromCalculation of insurance premiums in the IFTS .

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

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

Instructions for filling out the 4-FSS form

Filling out the cover page of the Calculation form

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

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

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

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

5.3. in the "Correction number" field:
when submitting the primary Calculation, the code 000 is indicated;
upon submission to the territorial body of the Settlement Fund, which reflects the changes in accordance with Article 24 of the Federal Law of July 24, 1998 N 125-FZ "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" (Collected Legislation Russian Federation, 1998, N 31, Art. 3803; 2003, N 17, Art. 1554; 2014, N 49, Art. 6915; 2016, N 1, Art. fourteen; No. 27, Art. 4183) (hereinafter - the federal law dated July 24, 1998 N 125-FZ) (updated Calculation for the relevant period), a number is put down indicating which account the Calculation, taking into account the changes and additions made, is submitted by the insured to the territorial body of the Fund (for example: 001, 002, 003 ,. ..010).
The revised Calculation is presented in the form that was in effect in the period for which errors (distortions) were revealed;

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

5.5. in the field "Calendar year" the calendar year is entered, for settlement period which Calculation is presented (updated calculation);

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

5.7. in the field "Full name of the organization, separate subdivision / full name (last name if any) of an individual entrepreneur, individual" the name of the organization is indicated in accordance with the constituent documents or the department foreign organization operating on 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 (last name, if any) (in full, without abbreviations) shall be indicated in accordance with the document identifying identity;

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

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

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

5.11. In the field "Code according to OKVED" the code is indicated according to All-Russian classifier 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 assigning types of economic activity to the class 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 of January 31, 2006 N 55 "On approval of the Procedure for confirming the main type of economic activity of the insured on compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as types of economic activities of the insured's divisions, which are independent classification units" ( registered by the Ministry of Justice of the Russian Federation on February 20, 2006, registration N 7522) as amended by orders of the Ministry of Health and Social Development of the Russian Federation of August 1, 2008 N 376n (registered by the Ministry of Justice of the Russian Federation on August 15, 2008, registration N 12133 ), dated June 22, 2011 N 606n (registered by the Ministry of Justice of the Russian Federation on August 3, 2011, registration N 21550), dated October 25, 2011 N 1212n (registered by the Ministry of Justice of the Russian Federation on February 20, 2012, registration th N 23266) (hereinafter - the order of the Ministry of Health and Social Development of Russia dated January 31, 2006 N 55).
Newly created organizations - insurers for compulsory social insurance against industrial accidents and occupational diseases indicate the code according to the data of the state registration authority, and starting from the second year of activity - the code confirmed in the prescribed manner in the territorial bodies of the Fund.

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

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

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

5.15. in the field "Average number of employees" the average number of employees is indicated, calculated in accordance with the forms of federal statistical observation approved by the federal executive body authorized by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of the Federal Law of November 29, 2007 N 282- Federal Law "On official statistical accounting and the system of state statistics in the Russian Federation" (Collected Legislation of the Russian Federation, 2007, N 49, Art. 6043; 2012, N 43, Art. 5784; 2013, N 27, Art. 3463; N 30, 4084) (hereinafter - Federal Law of November 29, 2007 N 282-FZ) for the period from the beginning of the year.
In the fields "The number of disabled workers", "The number of workers employed in work with harmful and (or) hazardous production factors" indicates the listed number of disabled workers, workers employed in work with harmful and (or) hazardous production factors, calculated in accordance with forms of federal statistical observation approved by the federal executive body authorized by the Government of the Russian Federation and instructions for filling them out (part 4 of article 6 of Federal Law No. 282-FZ of November 29, 2007) as of the reporting date;

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

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

5.18. the field "Filled in by an employee of the territorial body of the Fund Information on the submission of the calculation" is filled in when submitting the Calculation on paper:
in the field "This calculation is presented (code)" the method of presentation is indicated ("01" - on paper, "02" - by post);
in the field "with the attachment of supporting documents or their copies on sheets" the number of sheets of supporting documents or their copies attached to the Calculation is indicated;
in the field "Date of submission of the calculation" is entered:
the date of submission of the Calculation in person or through a representative of the policyholder;
the date of sending the postal item with a list of attachments when sending the Settlement by mail.
In addition, this section contains the surname, first name and patronymic (if any) of the employee of the territorial body of the Fund who accepted the Calculation, his signature is put.

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

7. When filling out the table:

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

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

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

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

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

7.6. in line 6, the percentage of the discount is put down 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 Allowances to Policyholders for Insurance Rates for Compulsory Social Insurance against Industrial Accidents and Occupational Diseases, approved by Resolution of the Government of the Russian Federation of May 30, 2012 N 524 "On Approval Of the Rules for the Establishment of Discounts and Allowances for Insurance Rates for Compulsory Social Insurance against Industrial Accidents and Occupational Diseases "(Collected Legislation of the Russian Federation, 2012, No. 23, Art. 3021; ​​2013, No. 22, Art. 2809; 2014, No. 32 , art. 4499) (hereinafter - the decree of the Government of the Russian Federation of May 30, 2012 N 524);

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

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

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

Completion of Table 1.1 "Information Required for the Calculation of Insurance Premiums by Policyholders Specified in Clause 2.1 of Article 22 of Federal Law No. 125-FZ of July 24, 1998" of the Calculation Form

9. When filling out the table:

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

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

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

9.4. column 6 reflects payments in favor of employees temporarily assigned under the contract, from which the insurance premiums, on an accrual basis, respectively, for the first quarter, six months, 9 months of the current period and the year;

9.5. column 7 reflects payments in favor of working disabled people, temporarily referred under a contract, from which insurance premiums were charged, on an accrual basis, respectively, for the first quarter, six months, 9 months of the current period and the year;

9.6. columns 8, 10, 12 reflect payments in favor of employees temporarily assigned under a contract, from which insurance premiums have been charged, on a monthly basis;

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

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

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

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

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

11. When filling out the table:

11.1. line 1 shall reflect the amount of arrears in insurance premiums from industrial accidents and occupational diseases that the policyholder has at the beginning of the billing period.
This indicator should be equal to the indicator of line 19 for the previous billing period, which does not change during the billing period;

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

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

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

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

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

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

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

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

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

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

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

  1. on line 14.1, the insured - the assignee reflects the amount of debt for the territorial body of the Fund, transferred to it from the reorganized insured in connection with the succession and (or) a legal entity, the amount of debt for the territorial body of the Fund of a deregistered subdivision is reflected;

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

11.13. on line 16, the amount of insurance premiums transferred by the insured to the personal account of the territorial body of the Fund, opened with the Federal Treasury, shall be reflected, indicating the date and number of the payment order;

11.14. line 17 reflects the written off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation, adopted in relation to specific policyholders or the industry, to write off the arrears, as well as the amount of debt written off in accordance with part 1 of article 26.10 of the Federal Law of July 24, 1998 No. N 125-FZ;

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

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

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

12. When filling out the table:

12.1. lines 1, 4, 7 reflect the 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, injured in another organization;

12.2. line 9 reflects the costs incurred by the insured to finance preventive measures to reduce industrial injuries and occupational diseases. These costs are incurred in accordance with the Rules for the Financial Provision of Preventive Measures to Reduce Occupational Injuries and Occupational Diseases of Employees and Sanatorium and Resort Treatment of Employees Working with Harmful and (or) Dangerous Industrial Factors, approved by order of the Ministry of Labor and Social Protection of the Russian Federation dated December 2012 N 580n (registered by the Ministry of Justice of the Russian Federation on December 29, 2012, registration N 26440) as amended by orders of the Ministry of Labor and Social Protection of the Russian Federation dated May 24, 2013 N 220n (registered by the Ministry of Justice of the Russian Federation on July 2 2013, registration N 28964), dated February 20, 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), dated April 29, 2016 N 201n (registered by the Ministry of Justice of the Russian Federation on August 1 2016, registration N 43040), dated July 14, 2016 N 353n (registered by the Ministry of Justice of the Russian Federation on August 8, 2016, registration N 43140);

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

12.4. on line 11, for reference, the amount of accrued and unpaid benefits is reflected, except for the amounts of benefits accrued for the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation has not been missed;

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

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

Filling out table 4 "The number of injured (insured) in connection with insured events in the reporting period" of the Calculation form

13. When filling out the table:

13.1. on line 1, the data is filled in on the basis of acts on accidents at work in the form of N-1 (Appendix N 1 to the decree of the Ministry of Labor and Social Development of the Russian Federation of October 24, 2002 N 73 "On approval of the forms of documents necessary for investigation and accounting accidents at work, and regulations on the specifics of investigating accidents at work in certain industries and organizations "(registered by the Ministry of Justice of the Russian Federation on December 5, 2002, registration N 3999) as amended by order of the Ministry of Labor and Social Protection of the Russian Federation dated 20 February 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), highlighting the number of fatal cases (line 2);

13.2. on line 3, the data is filled in on the basis of acts on cases of occupational diseases (annex to the Regulations on the investigation and registration of occupational diseases, approved by the Government of the Russian Federation of December 15, 2000 N 967 "On approval of the Regulations on the investigation and accounting of occupational diseases" (Collected Legislation Russian Federation, 2000, N 52, Art.5149; 2015, N 1, Art.262).

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

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

Completion of table 5 "Information on the results of a special assessment of working conditions and mandatory preliminary and periodic medical examinations of employees at the beginning of the year" of the Calculation form

14. When filling out the table:

14.1. on line 1, in column 3, data on the total number of the employer's workplaces subject to a special assessment of working conditions are indicated, regardless of whether a special assessment of working conditions has been carried out or not;
on line 1 in columns 4 - 6, data on the number of workplaces for which a special assessment of working conditions has been carried out, including those related to harmful and dangerous working conditions, contained in the report on the special assessment of working conditions is indicated; in the event that a special assessment of the working conditions by the insured has not been carried out, then in columns 4 - 6, "0" is put down.
In the event that the validity period of the results of certification of workplaces for working conditions, carried out in accordance with the Federal Law of December 28, 2013 N 426-FZ "On Special Assessment of Working Conditions" (Collected Legislation of the Russian Federation, 2013 , N 52, Art.6991; 2014, N 26, Art.3366; 2015, N 29, Art.4342; 2016, N 18, Art.2512) (hereinafter - Federal Law of December 28, 2013 N 426-FZ ) in the order, has not expired, then on line 1 in columns 4 - 6 in accordance with Article 27 of Federal Law No. 426-FZ of December 28, 2013, information based on this certification is indicated.

14.2. on line 2, columns 7 - 8 indicate data on the number of workers employed in work with harmful and (or) hazardous production factors, subject to and passed mandatory preliminary and periodic inspections.
Columns 7 - 8 are filled in in accordance with the information contained in the final acts of the medical commission based on the results of periodic medical examinations (examinations) of employees (paragraph 42 of the Procedure for conducting mandatory preliminary (upon admission to work) and periodic medical examinations (examinations) of workers employed in heavy work 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 dated April 12, 2011 N 302n (registered by the Ministry of Justice of the Russian Federation on October 21, 2011, registration N 22111) as amended, by orders of the Ministry of Health of the Russian Federation dated May 15, 2013 N 296n (registered by the Ministry of Justice of the Russian Federation on July 3, 2013, registration N 28970), dated December 5, 2014 N 801n (registered by the Ministry of Justice of the Russian Federation on February 3, 2015 No. , registration N 35848) (yes lee - Procedure) and in accordance with the information contained in the conclusions based on the results of the preliminary medical examination, issued to employees who have passed the specified examinations in the previous year (clause 12 of the Procedure);

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

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

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

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

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

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

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

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

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

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

Form 4-FSS (4FSS) for 2014 (1, 2, 3, 4 quarters)

By order of the Ministry of Labor of Russia No. 94 of 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 No. 107n of March 19, 2013 “On Approval of the Form of Calculation of Accrued and Paid Insurance Contributions for Compulsory Social insurance in the event of temporary disability and in connection with maternity and compulsory social insurance against industrial accidents and occupational diseases, as well as the costs of paying insurance coverage and the Procedure for filling it out. "

Major changes:

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

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

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

Electronic reporting via the Internet to the FSS
Order of the FSS RF of 12.02.2010 No. 19 "On the introduction of a secure exchange of documents in electronic form using an electronic digital signature for the purposes of compulsory social insurance" (as amended by Orders of the FSS RF of 06.04.2010 N 57, of 24.09.2010 N 195, dated March 21, 2011 N 53, dated June 14, 2011 N 148, dated March 14, 2012 N 87) approved the technology for accepting payments of policyholders for 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 favor of whom payments and other remunerations are made, for the previous settlement period exceeds 50 people, as well as newly created (including during reorganization) organizations, in which the number of these individuals exceeds this limit are required to provide report in electronic form with an electronic digital signature.

You can use Internet Reporting right now!

A report on the 4a-FSS form is now for individual entrepreneurs
The report on the 4a-FSS form, approved by the order of the Ministry of Health and Social Development of Russia dated October 26, 2009 N 847n, is provided annually. It is provided by lawyers, individual entrepreneurs, members of peasant (farmer) households, notaries engaged in private practice, other persons engaged in private practice, members of family (tribal) communities of the indigenous small-numbered peoples of the North who voluntarily entered into a legal relationship 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 4-FSS form for previous years

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

The Ministry of Health and Social Development of Russia has developed Order No. 216n dated March 12, 2012 "On Approval of the Form of Calculation for Accrued and Paid Insurance Contributions for Compulsory Social Insurance in Case of Temporary Disability and in Connection with Maternity and for Compulsory Social Insurance against Industrial Accidents and Occupational Diseases, as well as the costs of paying insurance coverage and the procedure for filling it out "

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

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

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

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

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

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

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

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

Not later than July 20 in paper and July 25 in electronic form, employers report on the 4-FSS form for the six months of 2017. We will tell you what to check before submitting reports.

In what form to take 4-FSS for the six months of 2017

In June, by tradition, we were confused and frightened with a new form. The Ministry of Justice of Russia held state registration FSS order, which approved the new 4-FSS form.

However, given that the entry into legal force the order falls on the date after the start of the reporting campaign, the order for the half-year report is not valid. In other words, calmly use the old 4-FSS form for now. Such clarifications are provided by the FSS on its website.

Form 4-FSS for the half of 2017 was approved by order of the FSS of Russia order dated September 26, 2016 No. 381. Electronic format of calculation and control ratios will be found in the order of the FSS of Russia dated March 9, 2017 No. 83.

Form 4-FSS, which has been used since this year, is smaller than the previous one. From there, information about insurance premiums for disability and maternity insurance was excluded.

In table 1 of the 4-FSS form, it is not necessary to enter OKVED, the number of disabled people and workers in hazardous industries. They are shown on the title page.

Table 1.1 is intended for those policyholders who temporarily transfer their employees to other organizations.

Zero calculation according to the 4-FSS form

Reporting in the 4-FSS form with zero indicators must be submitted for the six months of 2017, even if there were no activities in it.

In the "zero" 4-FSS it is necessary to fill in the title page and tables 1, 2, 5.

Form 4-FSS for the 2nd quarter must be submitted to the territorial office of the FSS at the place of registration of the employer - company or individual entrepreneur

Since 2017, Social Insurance has transferred control over insurance premiums only for injuries - this is the second section of the old 4-FSS calculation form. The fund has developed a new 4-FSS form and introduced it from the 1st quarter of this year, it also needs to be filled out and submitted for the 2nd quarter of 2017.

Where to take 4-FSS in 2017?

An important question of interest to accountants is where to report on the 4-FSS form for the 2nd quarter? The prepared information should be submitted to the territorial branch of the FSS at the place of registration of the employer - the company or individual entrepreneur. If the company has separate subdivisions, they submit information to Social Insurance at their location.

Completion date 4-FSS for 2Q. 2017 year

For the 2nd quarter of 2017, the 4-FSS form is submitted, as before, in two terms, depending on the method of submission:

  • on paper - until July 20 in 2017;
  • in electronic format - until July 25, 2017.

It is mandatory to submit an electronic version for companies and individual entrepreneurs, where the average payroll number of employees is more than 25, inclusive. For other employers, the choice of the electronic format is voluntary; they can also report on paper.

It is important to note that all Russian employers, without exception, report on the 4-FSS form for any taxation system and with any form of ownership.

Even in the absence of payments to employees and contractors from the company or merchant in the second quarter of 2017, 4-FSS will still have to be presented with zero values.

Only entrepreneurs without employees, that is, who are not insured for employees under employment contracts and GPC contracts, do not pass the calculation.

The procedure for the formation of the 4-FSS calculation for the 2nd quarter of 2017

As we noted above, the 4-FSS form has undergone changes since the 1st quarter of 2017. Sections on insurance premiums for sick leave and in connection with motherhood. These contributions were given to the tax authorities and included in the new calculation of contributions to the Tax Service - RSV 2017 (Federal Law No. 243-FZ of 03.07.2016).

The new 4-FSS form was approved by the order of Social Insurance dated September 26, 2016 No. 381, the annex to this order contains the rules and procedure for filling out a new calculation.

We talked about what changes in the 4-FSS 2017 are envisaged in the article on the report for the 1st quarter: "What's new in the calculation of the 4-FSS for the 1st quarter of 2017", we will not again focus on this.

It is noteworthy that Sotsstrakh has developed some amendments to the 4-FSS form, but at the moment they have not been approved and are under consideration. Therefore, in the second quarter we submit the same form as in the first quarter of 2017.

Please note that Social Insurance approved the procedure for the formation of the 4-FSS calculation for those companies that are participants in the FSS pilot project. Such employers submitted calculations taking into account the changes already in the 1st quarter.

In particular, the organizations participating in the pilot project do not include benefits and other costs of injury insurance in their calculations - these are lines 15 in tables 2 and 3.

This is due to the fact that social insurance itself pays benefits and other insurance costs for them. If such an employer still filled in unnecessary indicators, an update should be sent to the FSS. Such clarifications are given in the order of the Federal Tax Service of the Russian Federation dated March 31, 2017 No. ММВ-7-21 / 271 and the Order of Social Insurance dated March 28, 2017 No. 114. By the way, from July 1, 2017 to pilot project FSS will connect another 13 constituent entities of the Russian Federation, gradually all regions will be transferred to new system payment of insurance benefits.

Where can I get the new 4-FSS form for the 3rd quarter of 2017? Since the administration of contributions for pension, medical and social insurance in terms of VNiM (temporary disability and maternity) was transferred under the control of the Federal Tax Service of the Russian Federation, it became necessary to develop up-to-date reporting. The previous Form-4 was terminated due to the introduction of the FSS Order No. 381 dated September 26, 2016. Let's figure out how to fill out and submit the document.

Improvement of the new form consists in the exclusion of no longer needed sections on social contributions of VNiM and editing of sections on prof. insurance. Report to deadlines all employers, including individual entrepreneurs and legal entities, are obliged to conclude contracts of a labor and civil law nature (stat. 3, 5 of Law No. 125-FZ of 07.24.98). In other words, these are not only payments related to payroll calculations, but also remuneration given to citizens for the provision of various services / works.

A new form-4 is required to be submitted by insurers with reporting for 1 quarter. 2017 - download the form here (in order to submit the report for the 1st quarter of 2017 and the half of 2017). Approved by the FSS in Order No. 381 dated September 26, 2016.

Note! The latest version of Order No. 381 approves the current version of the reporting on “injuries” for 2017. There are currently no other changes planned. But if you need to report on past periods, for example, when clarifying information, you should use the forms that were used earlier. Suppose the policyholder needs to submit an adjustment for 2016 - the calculation form is taken according to Order No. 59 of 02.26.15.

The procedure for filling out the 4-FSS form

Filling in 4-FSS in 2017 is carried out according to general rules, the requirements for which are listed in Order No. 381. If the policyholder does not comply with federal legal regulations in the insurance system, most likely, he will face a refusal to accept documents by the Fund when submitting reports. Before proceeding to the consideration of the rules for the formation of the calculation, you should familiarize yourself with the composition of the current form.

Form 4-FSS in 2017 - composition of the calculation:

  • Title page - drawn up by all policyholders. The registration data of the payer of contributions is indicated here - registration number and subordination code in the territorial department of social authorities; then the INN and KPP (individual entrepreneurs do not fill in), PSRN for legal entities (PSRNIP for SP), contact information (phone number, exact address according to the KLADR directory), the main OKVED code, the average number of personnel for the reporting period (with the allocation of the number of disabled employees and specialists employed in industries with harmful and / or hazardous conditions). The new cell "Budgetary organization" is intended to be filled in not by all policyholders, but only budgetary structures... Here is the funding code: 1 - by federal sources of funds; 2 - regional, 3 - municipal, 4 - mixed.
  • P. 2 tab. 1 - this table is intended for entering data on payments from which insurance premiums are calculated. The calculation of the base (in rubles with kopecks) and the size of the tariff (in%) is carried out with details for the last 3 months by columns 4, 5 and 6. The total values ​​are indicated in column 3.
  • P. 3 tab. 1.1 - this table is formed only by those policyholders who send their staff to temporary employment with other employers. In accordance with the provisions of clause 2.1 of Art. 22 of Law No. 125-FZ, there is information about the receiving enterprise (TIN, registration number in the FSS, OKVED), the number of personnel assigned, information on the calculation base for charges and the total rate.
  • P. 4 tab. 2 - directly in this table are data on the accrued listed in extrabudgetary funds, credited, as well as debited and not credited amounts for "injuries". Page 1 reflects the policyholder's debt at the beginning of the year, detailed page 1.1 has been added for reorganized policyholders or deregistered as OP. Page 12 reflects debts for FSS, page 14.1 added to reflect data on deregistered OP. On p. 9 and p. 19 balances are formed at the end of the billing period.
  • P. 5 tab. 3, tab. 4 - data on expenses related to accidents at work, occupational diseases of employees, vacation expenses for sanatorium-resort treatment, payment of preventive measures, etc. are reflected here. The number of injured personnel is indicated separately by category of accidents.
  • P. 6 tab. 5 - this table includes data on SAUT (AWP) and mandatory medical examinations (periodic and preliminary). Filling in table 5 in the 4-FSS form is carried out based on the results mandatory procedures assessment of working conditions, as well as medical examinations.

Note! Regardless of the taxation system used in f. 4-FSS, not all additional sheets are filled out (tables 1.1, 3 and 4), but only those for which there are relevant data. The exception is obligatory sheets: they are obliged to form the insured in any case, even with "zero" reporting. This is the title, tables 1, 2 and 5.

New form 4-FSS - instructions for filling out

You will find a general sample of filling out 4-FSS below, and now we will consider the basic requirements for drawing up a document. Full guidance is contained in Appendix No. 2 to Order No. 381 dated September 26, 2016. Basic rules for reporting:

  • It is allowed to fill out the form on paper "by hand" using a black (blue) pen or on a computer in printed type.
  • Each indicator is entered in the corresponding line, column. If there is no data for the reporting period in the form to be filled in, that is, an empty report is submitted, dashes are put in all columns. At the same time, filling in Table 4, like 1.1 and 3, is not necessary in the absence of information.
  • Filling in table 5 of the 4-FSS reporting form is carried out only when the insured takes mandatory measures - medical examinations and / or SOUT (AWP).
  • Correction of incorrect entries is performed by strikethrough and entering the correct data. It is obligatory to affix the signature of the responsible employee of the policyholder, date and stamp. The use of correctors and similar means is not allowed.
  • After the report is fully formed, all pages are numbered in chronological order in a special “page” field.
  • Data on the registration number of the policyholder and the code of the fund's subordination are also put on each sheet in accordance with the notification / notification received during registration with Social Insurance.
  • The certification of the report is carried out by affixing the personal signature of the employer's manager and the date of drawing up f. 4-FSS.

Note! You can submit reporting forms for 2017 in person, by sending documents by mail or via TCS using special program... In this case, it is necessary to take into account the criteria for the number set by paragraph 1 of Art. 24 of Law No. 125-FZ. According to these standards, policyholders with more than 25 people. are obliged to report only electronically, the submission of a paper calculation for them is prohibited.

4-FSS - typical filling pattern

When submitting a calculation to the FSS online or "on paper", observe federal terms form submission. The dates of submission of the report depend on the option of formation - electronic or paper. For policyholders reporting on paper, the deadline is the 20th. For policyholders reporting electronically - 25th.

Terms of delivery f. 4-FSS for 2017:

  • For 1 sq. - before 20.04.17 / 25.04.17 - for the report "on paper" / in electronic form.
  • For half a year - until 20.07.17 / 25.07.17 - for the report "on paper" / in electronic form.
  • For 9 months. - until 20.10.17 / 25.10.17 - for the report "on paper" / in electronic form.
  • For 2017 - until 22.01.18 / 25.01.18 - for the report "on paper" / in electronic form.

A special program for filling out f. 4-FSS is posted on the Social Insurance website. To use the service, you must first issue an EDS by visiting the territorial division of the insurance authorities. Otherwise, you will not be able to use the program.

If the policyholder has no activity, is he entitled to limit himself to the delivery of a single simplified tax return? Or is it still necessary to report on "injuries" on the zero form? According to clause 2 of Art. 80 in the absence of taxable items (for transport, land plots and property), companies can replace reporting on VAT, profit, simplified tax and agricultural activities for filing a single declaration... But in part social contributions this norm does not apply and the obligation to submit the 4-FSS calculation remains.

Often, policyholders have a question: How to fill out a special table 5 in the 4-FSS? Turning to the procedure for entering data, it becomes clear that information is entered only for those jobs that are subject to assessment, regardless of the actual implementation of events. Data on medical examinations are entered according to the Order of the Ministry of Health and Social Development No. 302n dated 04/12/11. If employers are not obliged to assess working conditions and organize medical examinations, tab. 5 is not completed and not submitted. If the employer employs employees employed in hazardous / hazardous industries, without table. 5 report will not be accepted.

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