Order of the FSS of the Russian Federation of 02.26.2015 N 59 (Ed. Dated 04.07.2016) on approval of the form of calculation on accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and on compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance provision and the order of its completion (registered in the Ministry of Justice of Russia 03/20/2015 N 36505)
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- Appendix N 1. Calculation of accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and on compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance support (Form 4 - FSS)
- Section I. Calculation on accrued, paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and cost
- Table 1. Calculations on compulsory social insurance in case of temporary disability and due to motherhood
- Table 2. Costs for compulsory social insurance in case of temporary disability and due to motherhood and expenses carried out in accordance with the legislation of the Russian Federation at the expense of inter-budget transfers from the federal budget provided by the budget of the Social Insurance Fund of the Russian Federation
- Table 3. Calculation of the base for the accrual of insurance premiums
- Table 3.1. Information about foreign citizens and stateless persons temporarily staying in the Russian Federation
- Table 4. Calculation of compliance of the conditions for the right to apply a reduced tariff of insurance premiums by payers of insurance premiums (insurers) specified in paragraph 6 of Part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ for organizations operating in the field of information technology ( With the exception of organizations that have entered into the agencies of the Special Economic Zones of the Agreement on the implementation of technical and innovation activities and payments to individuals working in a technical and innovative economic zone or an industrial and industrial economic zone)
- Table 4.1. Calculation of compliance of the conditions for the right to apply the reduced tariff of insurance premiums by payers of insurance premiums (insurers) specified in paragraph 8 of Part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ
- Table 4.2. Calculation of compliance of the conditions for the right to apply the reduced tariff of insurance premiums by payers of insurance premiums (insurers) specified in paragraph 11 of Part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ for non-commercial organizations (with the exception of state (municipal) institutions), Registered in the prescribed manner applying a simplified tax system and operating in the field of social services, scientific research and development, education, health, culture and art (the activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional)
- Table 4.3. The information necessary to apply the reduced faculty fare payers by payers of insurance premiums (by the insurers) specified in paragraph 4 of Part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ
- Table 5. Deciphering payments produced at the expense of funds funded from the federal budget
- Section II. Calculation of accrued, paid insurance premiums for compulsory social insurance against accidents at the production and occupational diseases and expenses for the payment of insurance
- Table 6. Calculation of the base for the accrual of insurance premiums
- Table 6.1. The information necessary for the calculation of insurance premiums by the insureders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 N 125-FZ
- Table 7. Calculations on compulsory social insurance against industrial accidents and occupational diseases
- Table 8. Costs for compulsory social insurance against industrial accidents and occupational diseases
- Table 9. The number of victims (insured) in connection with the insured occasion in the reporting period
- Table 10. Information on the results of a special assessment of working conditions and carried out mandatory preliminary and periodic medical examinations of workers at the beginning of the year
- Section I. Calculation on accrued, paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and cost
- Appendix N 2. The procedure for filling the form of calculation on accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and on compulsory social insurance against industrial accidents and occupational diseases, as well as on costs for insurance claims ( Form 4 - FSS)
- III. Filling in section 1 "Calculation of accrued, paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and the costs" forms of settlement
- Filling in table 1 "Calculations on compulsory social insurance in case of temporary disability and due to the motherhood" form of calculation
- Filling table 2 "Costs for compulsory social insurance in case of temporary disability and due to motherhood and expenses carried out in accordance with the legislation of the Russian Federation at the expense of inter-budget transfers from the federal budget provided by the budget of the Social Insurance Fund of the Russian Federation"
- Filling in table 3 "Calculation of the base for the accrual of insurance premiums" form of calculation
- Filling in table 3.1 "Information about foreign citizens and persons without citizenship, temporarily staying in the Russian Federation" forms of calculation
- Filling in table 4 "Calculation of compliance with the right to apply a reduced tariff of insurance premiums by payers of insurance premiums (insurers) specified in paragraph 6 of Part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ" Form of the calculation
- Filling in Table 4.1 "Calculation of compliance with the right to apply a reduced tariff of insurance premiums by payers of insurance premiums (insurers) specified in paragraph 8 of Part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ"
- Filling in table 4.2 "Calculation of compliance with the right to apply the reduced tariff of insurance premiums by payers of insurance premiums (insurers) specified in paragraph 11 of Part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ"
- Filling in table 4.3 "The information necessary for the use of a reduced insurance premium tariff by payers of insurance premiums (insurers) specified in paragraph 14 of Part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ" Form of the calculation
- Filling table 5 "Decoding payments made at the expense of funds funded from the federal budget" forms of calculation
- IV. Filling in section II "Calculation on accrued, paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases and expenses for the payment of insurance coverage"
- Filling table 6 "base for accrual insurance premiums" Form calculation
- Filling in Table 6.1 "The information necessary for the calculation of insurance premiums by the insureders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 N 125-FZ
- Filling table 7 "Calculations on compulsory social insurance against accidents at the production and occupational diseases" form of calculation
- Filling table 8 "Costs for compulsory social insurance against accidents at the production and occupational disease" Form of the calculation
- Filling table 9 "The number of victims (insured) in connection with insurance cases in the reporting period" Form of the calculation
- Filling table 10 "Information about the results of a special assessment of working conditions and the required preliminary and periodic medical examinations of workers at the beginning of the year" Form of the calculation
- Annex N 2. Directory of additional ciphers for payers of insurance premiums (insurers) - taxpayers applying special tax regimes
- Appendix N 3. Directory of additional ciphers for payers of insurance premiums (insurers) - taxpayers who have the status of state and budgetary institutions
- III. Filling in section 1 "Calculation of accrued, paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and the costs" forms of settlement
- Appendix N 1. Calculation of accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood and on compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance support (Form 4 - FSS)
Appendix N 1. Directory of ciffers of payers of insurance premiums (insurers) |
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Payers of insurance premiums (insurers) referred to in Article 58.5 of the Federal Law of July 24, 2009 N 212-FZ and received the status of a resident of the territory of an advanced socio-economic development in accordance with the Federal Law of December 29, 2014 N 473-FZ " territories of ahead of socio-economic development in the Russian Federation "<4> , for 10 years from the date of receipt of the status of a resident of the territory of an advanced socio-economic development, starting from the 1st day of the month following the month, in which such status was obtained by them | |
The FSS insurer cipher is a specific combination of numbers characterizing the fee of contributions, which is indicated in the Titon Form 4-FSS form. With the help of the cipher, the Social Fund receives data on how payments from the insured should be charged at what rates. Determine the cipher payers of contributions need yourself, we will tell you how to do it.
How to find out the cipher of the policyholder in the FSS
In 2016, it is possible to find out its cipher in the FSS in 2016 with the help of directory ciphers of insurers who are published in Annexes No. 1, 2 and 3 to the procedure for filling out the form of 4-FSS, approved by order of the FSS of the Russian Federation of 02.26.2015 No. 59 (editors from 04.07 .2016).
Each cipher includes three digits and looks as follows:
- The first main part of the cipher (Appendix No. 1 to the order of filling the form 4-FSS) is a three-digit code that determines the type of activity.
Paters of insurance premiums that apply the main tariffs apply Code 071, the remaining codes are intended for those who pay contributions from low rates, on the basis of Article 59 of the Law of July 24, 2009 No. 212-FZ.
- The second part of the cipher of the payer of the FSS insurance premiums (Appendix No. 2 to the order of filling out the form 4-FSS) is an additional code of two digits denoting the tax regime. Total four codes:
01 - Organizations and IP on "Simplified", as well as combining USN and patent;
02 - ENVD payers;
03 - Eschn payers;
00 - those who do not apply special tax regimes.
- The third part of the cipher (Appendix No. 3 to the procedure for filling out the form of 4-FSS) also consists of two digits and denotes the source of capital payer capital in FSS. Decoding:
01 - the code is affixed by state and budgetary institutions,
00 - code for all other payers of contributions.
If the company's capital consists of public and private funds, the code is chosen in accordance with the greater share.
If the payer changes the direction of its activities, it begins to apply another regime of taxation or the state enterprise is privatized and passes into private hands, the cipher of the payer of insurance premiums - the FSS insured may change.
LLC "PARUS" works on the general tax system. Contributions to FSS pays the main tariffs. Filling the title page of the report on the form of 4-FSS, "Parus" will indicate the following cipher of the payer of insurance premiums:
If the Parus LLC goes to the "simplist", its cipher of the FSS insurer will change and will be as follows.
In 2016, the payers of insurance premiums were reported to the social insurance fund for the old form of 4-FSS, and in the FIU in the form of the RSV. Since January 2017, reporting has changed dramatically, now budgetary organizations must pass a single settlement on the OPS, OMS and ENT. But to report on insurance against occupational diseases and accidents in 2020, as before, in the social insurance fund. There is a new form of 4-FSS.
Mandatory props - the cipher of the payer of the FSS 2016 insurance premiums is now completely excluded from the reporting. But he may be needed by the insured, if mistakes and inaccuracies have been revealed in the reporting last year, and representatives of the FSS demand to provide adjustment.
Cipher payer insurance contributions (insurer) 2016, where to take
In the old form of reporting on insurance premiums, the decoding on the NA and the PZ in social, the special code required to identify the taxpayer category is used. The policyholder category means at what rate is made accrual and payment of insurance provision in the relevant budgets.
Digital payer code on the title page reporting was made.
In a new form of 4-FSS, this code is not provided, therefore it is not necessary to fill it.
By structure, the code consists of seven digits:
- The first three serve to determine the facility facilities.
- The following two digits define the Insured Taxation System.
- The last two is the form of ownership.
Determine the correct cipher to adjust the 2017 report.
First of all, we define, at what rate of insurance premiums, the institution is calculated with the budget. The legislation has established two types of tariffs: basic and reduced. The tax system does not play any role in determining the correct cipher.
The cipher of the payer of insurance premiums, the Insurer FSS USN, OSTO or EVD on the main tariff always takes the value "071".
For reduced tariffs, the following values \u200b\u200bare set, depending on the category of payer:
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View of the insurer |
The value of the cipher |
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Economic Subject (ES), leading activities in the field of information technology |
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ES, who concluded an agreement with the OEZ bodies on the implementation of technical and innovative or tourist recreational activities |
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Institutions that produce payments to members of the crews registered in the international registry |
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"Skolkovtsy" |
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ES, having SEZ status on the territory of Crimea and Sevastopol |
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ES, having the status of residents of the territories of ahead of socio-economic development |
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Economic Subjects-residents of the free port of Vladivostok |
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ES on USN, carrying out a preferential type of activity, income from which is at least 70% of total income (part 3.4 of Articles 58 FZ dated July 24, 2009 No. 212-ФЗ) |
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Pharmacies (organizations and IP) on EUND, having a pharmaceutical license |
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ES on the patent system of taxation |
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Charitable organizations on the USN |
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NPOs and enterprises on the USN (except for state and municipal institutions of culture, health, art, education) |
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ES on the USN, engaged in the implementation of the results of intellectual activity (RID rights belong to budget or autonomous institutions) |
Then we determine the tax system of the economic entity. Provided:
- "01" for USN;
- "02" for EVD;
- "00" for the case.
If the taxpayer applies a patent system, then the "00" value is indicated, and if the imposition is carried out on patent and simplified system, it is set to "01".
According to the forms of ownership, two meanings were established: "01" for budget and government enterprises, for all other it provides for the "00" code.
For example, GBOU DOD DYUSSHOR "ALLYUR" - the main tariff of SV, is the budgetary organization. CIFR: 071/00/01.
Organizations and individual entrepreneurs who have entered into an agreement with special economic zones agreements on the implementation of technical and innovation activities and payments to individuals working in a technical and innovative economic zone or an industrial and industrial economic zone, organizations and individual entrepreneurs who have concluded implementation agreements tourist recreational activities and payments to individuals working in tourist and recreational special economic zones united by the decision of the Government of the Russian Federation to the cluster
Organizations that have received the status of the project participants in the implementation of research, developing and commercializing their results in accordance with the Federal Law of September 28, 2010 N 244-FZ "On the Innovative Center" Skolkovo "* (1), in case of compliance with the criteria provided for by part 2 Articles 58.1, for 10 years from the date of receipt of the status of the project participant since the 1st day of the month following the month, in which the status of the project participant was obtained.
Organizations operating in the field of information technology (with the exception of organizations that have entered into the bodies of management by special economic zones agreements on the implementation of technical and innovation activities and payments to individuals working in a technical and innovative special economic zone or industrial production special economic zone), which are Russian organizations that develop and implement the software developed by them, databases on the material carrier or electronically over communication channels, regardless of the type of contract and (or) providing services (performing work) for the development, adaptation, modifications for computers , databases (software and information products and information products of computing equipment), installation, testing and support of computer programs, databases
Economic societies and economic partnerships, the activities of which are the practical application (implementation) of the results of intellectual activity (programs for electronic computing machines, databases, inventions, useful models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how) , the exceptional rights to which belong to the founders (participants) (including jointly with other persons) of such business companies, participants in such economic partnerships - budget research institutions and autonomous scientific institutions or educational institutions of higher education, which are budgetary institutions, autonomous institutions
Payers of insurance premiums (insurers), paying a single tax on imputed income for certain types of activities, -apical organizations and individual entrepreneurs who have a license for pharmaceutical activities - in relation to payments and remuneration produced by individuals who, in accordance with Federal Law of 21 November 2011 N 323-FZ "On the Fundamentals of the Health of Citizens in the Russian Federation" has the right to occupy pharmaceutical activities or allowed to implement it
Non-profit organizations (with the exception of state (municipal) institutions) registered in the procedure established by the legislation of the Russian Federation applying a simplified tax system and carrying out activities in the field of social services to social services, research and development, education, health, culture and art in accordance with the constituent documents (The activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional), taking into account the characteristics established by parts 5.1 - 5.3 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ
Individual entrepreneurs applying a patent taxation system - for payments and remunerations accrued in favor of individuals employed in the form of economic activity specified in Patent, with the exception of individual entrepreneurs who carry out the types of entrepreneurial activity specified in subparagraphs 19, 45 - 47 points 2 Articles 346.43 of the Tax Code of the Russian Federation * (2)
Article 58.4 of the Federal Law of July 24, 2009 N 212-FZ and received the status of a participant in the free economic zone in accordance with the Federal Law of November 29, 2014 N 377-FZ "On the Development of the Crimean Federal District and the Free Economic Zone in the territories of the Republic of Crimea and the cities of the federal value of Sevastopol "* (3), for 10 years from the date of receipt of the status of a participant in the free economic zone from the 1st day of the month following the month in which such status was obtained by them
Payers of insurance premiums (insurers) referred to in Article 58.5 of the Federal Law of July 24, 2009 N 212-FZ and received the status of a resident of the territory of an advanced socio-economic development in accordance with the Federal Law of December 29, 2014 N 473-FZ " Territories of an advanced socio-economic development in the Russian Federation "* (4), for 10 years from the date of receipt by their status of the resident area of \u200b\u200bthe outpacing socio-economic development since the 1st day of the month following the month in which such status was obtained by them
Payers of insurance premiums (insurers) specified in Article 58.6 of the Federal Law of July 24, 2009 N 212-FZ and received the status of a resident of the free port of Vladivostok in accordance with the Federal Law of July 13, 2015 N 212-FZ "On Free Port Vladivostok "* (5), for 10 years from the date of receipt by the status of a resident of the free port of Vladivostok, starting from the 1st day of the month following the month, in which such status was obtained by them
______________________________* (1) Meeting of the legislation of the Russian Federation, 2010, N 40, Art. 4970; N 52, Art. 7000; 2011, N 29, Art. 4291; 4300; N 49, Art. 7017; 2012, N 26, Art. 3446; N 29, Art. 3980; 2013, N 27, Art. 3477; N 52, Art. 7005.
* (2) Meeting of the legislation of the Russian Federation, 2000, N 32, Art. 3340; 2012, N 26, Art. 3747; 2014, N 30, Art. 4245; N 48, Art. 6663.
* (3) Meeting of the legislation of the Russian Federation, 2014, N 48, Art. 6658; 2015, N 1, Art. 66.
* (4) Meeting of the legislation of the Russian Federation, 2015, N 1, Art. 26.
* (5) Meeting of the legislation of the Russian Federation, 2015, N 29, Art. 4338.
Why may be needed cipher payer in 2018
In 2016, the payers of insurance premiums were reported to the social insurance fund for the old form of 4-FSS, and in the FIU in the form of the RSV. Since January 2017, reporting has changed dramatically, now budgetary organizations must pass a single settlement on the OPS, OMS and ENT. But to report to insurance against professional care and accidents in 2018, as before, in the social insurance fund. There is a new form of 4-FSS.
Mandatory props - the cipher of the payer of the FSS 2016 insurance premiums is now completely excluded from the reporting. But he may be needed by the insured, if mistakes and inaccuracies have been revealed in the reporting last year, and representatives of the FSS demand to provide adjustment.
Cipher payer insurance contributions (insurer) 2016, where to take
In the old form of reporting on insurance premiums, the decoding on the NA and the PZ in social, the special code required to identify the taxpayer category is used.
How to find out the cipher payer of the insurance premiums of the policyholder
Digital payer code on the title page reporting was made.
In a new form of 4-FSS, this code is not provided, therefore it is not necessary to fill it.
By structure, the code consists of seven digits:
- The first three serve to determine the facility facilities.
- The following two digits define the Insured Taxation System.
- The last two is the form of ownership.
Determine the correct cipher to adjust the 2017 report.
First of all, we define, at what rate of insurance premiums, the institution is calculated with the budget. The legislation has established two types of tariffs: basic and reduced. The tax system does not play any role in determining the correct cipher.
The cipher of the payer of insurance premiums, the Insurer FSS USN, OSTO or EVD on the main tariff always takes the value "071".
For reduced tariffs, the following values \u200b\u200bare set, depending on the category of payer:
|
View of the insurer |
The value of the cipher |
|---|---|
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Economic Subject (ES), leading activities in the field of information technology |
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ES, who concluded an agreement with the OEZ bodies on the implementation of technical and innovative or tourist recreational activities |
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Institutions that produce payments to members of the crews registered in the international registry |
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"Skolkovtsy" |
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ES, having SEZ status on the territory of Crimea and Sevastopol |
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ES, having the status of residents of the territories of ahead of socio-economic development |
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Economic Subjects-residents of the free port of Vladivostok |
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ES on USN, carrying out a preferential type of activity, income from which is at least 70% of total income (part 3.4 of Articles 58 FZ dated July 24, 2009 No. 212-ФЗ) |
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Pharmacies (organizations and IP) on EUND, having a pharmaceutical license |
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ES on the patent system of taxation |
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Charitable organizations on the USN |
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NPOs and enterprises on the USN (except for state and municipal institutions of culture, health, art, education) |
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ES on the USN, engaged in the implementation of the results of intellectual activity (RID rights belong to budget or autonomous institutions) |
Then we determine the tax system of the economic entity. Provided:
- "01" for USN;
- "02" for EVD;
- "00" for the case.
If the taxpayer applies a patent system, then the "00" value is indicated, and if the imposition is carried out on patent and simplified system, it is set to "01".
According to the forms of ownership, two meanings were established: "01" for budget and government enterprises, for all other it provides for the "00" code.
For example, GBOU DOD DYUSSHOR "ALLYUR" - the main tariff of SV, is the budgetary organization. CIFR: 071/00/01.
CIRTER PATTERNING INSURANCE PAINS - 2015
(Directory of ciphers for form 4-FSS
in the editorial office of the Order of the Ministry of Labor of Russia from 11.02.2014 N 94n.)
The FSS insurer cipher consists of 3 sets of numbers:
111 / 22 / 33
1st set
| 032 | Organizations and individual entrepreneurs applying a single agricultural tax |
| 041 | Agricultural producers that meet the criteria specified in Article 346.2 of the Tax Code of the Russian Federation (with the exception of organizations and individual entrepreneurs applying a single agricultural tax) |
| 042 | Organizations of folk arts |
| 043 | Family (generic) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation engaged in traditional industries |
| 061 | Public organizations of persons with disabilities (including those created as unions of public organizations of persons with disabilities), among whose members are disabled and their legal representatives account for at least 80 percent, their regional and local branches; organizations whose authorized capital consists entirely of deposits of public organizations of persons with disabilities and in which the average number of persons with disabilities is at least 50 percent, and the share of wages of persons with disabilities in the wage foundation is at least 25 percent; institutions created to achieve educational, cultural, medical and wellness, physical education and sports, scientific, information and other social goals, as well as to provide legal and other assistance to persons with disabilities, disabled children and their parents (other legal representatives), the only owners of the property which are public organizations of persons with disabilities, with the exception of payers of insurance premiums engaged in production and (or) the implementation of excisable goods, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Decree of the Government of the Russian Federation of September 28, 2009 N 762 "On approval of the list of goods, in the production and (or) implementation of which for the insurance premiums that carry out their payers do not apply reduced insurance premium rates" |
CIFRA PATTERY INSURANCE PAYMENTS 2016
2nd set
- Organizations and IP on USN; Also IP on the patent - code 01.
- Organizations and IP on UNVD - code 02.
- Organizations and IP on the ECN - code 03.
- All other - code 00.
3rd set
- Casual and budgetary institutions - code 01.
- Other payers of insurance premiums indicate - code 00.
Example
Normal enterprise at a rate of 2.9% on USN
it has a cipher.
