Social security report. Preparation of a reference-calculation for submission to the FSS

Despite the fact that since 2017, control over part of the insurance transfers has become the responsibility of tax service, payments for "injuries" are still transferred to the FSS. This means that the requirement to submit a report has not been abolished. The article describes form 4 of the FSS 2017, a sample and the procedure for filling it out.

New form 4 FSS 2017 - sample filling

Form 4 of the FSS contains a title page and five tabular areas. Absolutely all organizations must submit the completed title page and tables 1, 2 and 5. Empty cells are drawn up with dashes. At the top of each sheet of the report, the registration number of the policyholder and the code are written. At the bottom of the pages - the signature of the head and the date the report was submitted. Let us consider in more detail what Form 4 of the FSS is and how to fill out the sample.

A sample of filling out the title page of form 4 of the FSS

The title page is drawn up by the insured company. If the FSS form is submitted zero, the sample for filling out the first sheet will be similar.

Consider the form in which form 4 of the FSS is submitted for the six months - a sample of filling is given using the example of Delta LLC. The company has 10 employees. According to the results of the special certification of workplaces, no harmful or dangerous factors were identified. For the first quarter, the company submitted a zero report in form 4 of the FSS. The company hired contractors, but according to the law, it did not pay contributions for "injuries" for them. According to the type of activity LLC "Delta" was assigned the first class of professional risk.

Let's fill in the sample form 4 of the FSS in 2017 in order:

At the top of the form, the registration number of the policyholder and the code of subordination are written.
We write the revision number. Delta LLC submits an initial report, therefore the code will be “000”.
Delta LLC submits a half-year report, therefore, the sample for Form 4 of the FSS has the period code "06", the year is 2017.
The following are the data of the company according to the constituent documents and an extract from the Unified State Register of Legal Entities.
The column "Average number of employees" indicates the number of employees at the time of submission of the report.

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

Filling out the tables of Form 4 FSS

The first table contains information about the base for transferring payments. In line 1 we indicate total amount payments to employees and the amount of remuneration by months of the reporting quarter. Line 2 specifies the amounts not subject to insurance premiums (under GPC agreements). In our case, this is 500 rubles. for April. Line 3 indicates the difference between lines 1 and 2. Delta LLC does not have working disabled people, discounts or allowances for insurance payments, therefore a dash is put in these lines. The tariff rate is 0.2 in accordance with the occupational risk class.

Since LLC "Delta" did not pay fees for contractors, table 1.1 is not filled out. Table 2 contains calculations of payments for injuries. For the first quarter, the company submitted a zero report, so we put a dash in line 1. Next, we calculate the amount of the contribution.

In tab. 1 line 3 indicates the taxable base 899 500, the rate is 0.2. We get the calculation 899 500/100 x 0.2 = 1799. Similarly, we consider the amount of insurance premiums for the months of the reporting quarter.

In line 16 we prescribe the amount of actually paid insurance payments. LLC "Delta" paid 1199 rubles, so the debt for the next period is 600 rubles. This figure is indicated on line 19.

Table areas 3 and 4 contain information about work-related injuries and illnesses. They are filled in if in the reporting period the company had insured events. There were no such cases in Delta LLC.

A sample of filling out Table 5 of Form 4 of the FSS includes data on the SOUT (special assessment of jobs). It is written here:

the number of jobs that are subject to special assessment (p. 1, gr. 3);
workplaces in respect of which a special assessment was carried out (p. 1, col. 4-6);
the number of workers whose work is recognized as harmful or dangerous (p. 2, col. 7-8).

Delta LLC passed the SOUT for all workplaces, but no harm or danger was identified. The completed report must be submitted before the 20th (in paper form) and before the 25th (in electronic format).

The sample for filling out Form 4 of the FSS may vary, depending on the initial data about the company.

Form 4 FSS zero: sample filling

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

title page;
tables 1, 2 and 5.

This is relevant for organizations without employees, if the manager was not paid wages for reporting period.

In 2020, legal entities with employees will have to report to the Fund four times social insurance- submit the 4-FSS report form for the results of 2019, the first quarter, six months and nine months.

Form 4-FSS is submitted only for contributions from accidents. For all other types of contributions, you need to report to the Federal Tax Service according to the approved calculation form.

Reports to the FSS are submitted in the form approved by the Order of the FSS of the Russian Federation of 06/07/2017 No. When compiling a report in 2020, you should check the relevance of the form.

Download report form 4-FSS

Deadlines for submitting a report to the FSS

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Forms for reporting to the FSS

In electronic form, a report in the form 4-FSS is submitted by organizations where the average number of employees exceeds 25 people. The same applies to newly created or reorganized companies (art. 22.1 federal law dated July 24, 1998 No. 125-FZ).

Individual entrepreneurs who have concluded employment contracts with employees are also required to pay contributions and submit reports in form 4-FSS. The deadlines for submitting the report are the same as for organizations.

Please note that if an individual entrepreneur has concluded a civil law contract with an employee, then he is not required to register with the FSS, pay contributions and submit reports.

Penalty for late submission of reports to the FSS

If the 4-FSS is not submitted on time, the organization may be held liable under Art. 26.30 of the Federal Law of July 24, 1998 No. 125-FZ. That is, 5% of the amount of contributions accrued for the last three months of the reporting or settlement period, for each full and incomplete month from the day set for submitting the calculation. In this case, the fine should not exceed 30% of this amount and be less than 1,000 rubles.

In addition, for violation of the reporting procedure - for example, when the number of employees in the enterprise is more than 25 people, but the report was submitted in paper form - a fine of 200 rubles is provided.

Power of attorney to submit reports to the FSS

If you want to transfer the right to submit your reports to the FSS to an authorized representative, you must issue an appropriate power of attorney. A sample power of attorney can be found in Appendix A of the FSS instructions.

How to send a 4-FSS report the first time

Before submitting a report, make sure you haven't made any mistakes. If you generate a report in the Contour.Extern system, then the reports will be checked automatically. The extern will find all the formal mistakes that insurers most often make and show them. This means you won't have to resubmit reports.

According to statistics, 98% of reports generated in Extern receive positive protocols.

How to prepare a 4-FSS report in electronic form

You can generate an electronic 4-FSS report in the Kontur.Extern system: select the menu "FSS" > "Create a report".

After that, select the type of report, the reporting period and the organization for which you want to submit a report and click on the "Create report" button. If you started filling out the report earlier, then by clicking the "Show report in the list" button you can open it for editing and sending.

To load a ready-made calculation from your accounting program, select the menu "FSS" > "Load from file". The downloaded report can be viewed and, if necessary, edited by clicking on the "Download for editing" button.

After filling out the report, it will appear in the "FSS" > "All reports" section. Hover the cursor over the line with the required report and select the required action.

After proceeding to send the report, select the certificate for signing and click on the "Check report" button. If errors are found while checking the report, click on the "Open editor" button, correct the errors and proceed to send the report again.

If there are no errors, click on the "Proceed to send" button.

After that, just click "Sign and send", and the system will upload the report to the FSS portal.

When the status changes to "Receipt received", it means that the report has been submitted. The receipt can be opened and viewed, if necessary, saved. If the calculation status is "Sending error", it means that the calculation has not been sent and you need to try again.

If the status is indicated as “Decryption error”, the FSS could not decrypt the calculation or verify the electronic signature. Make sure you select the correct certificate to sign the invoice and submit again.

The status "Format control error" indicates that the calculation was not submitted. You need to correct the errors and resubmit the report. If the status is "Logic Control Error", then a receipt with errors has been received. The need to correct them must be reported to the FSS.

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What is an expedited 4-FSS report?

In the Kontur.Extern system, you can choose the so-called accelerated method of sending a 4-FSS report to the regulatory authority. To do this, select the "FSS" menu > "Load from file", select the file and click on the "Upload and send" button.

How to send a 4-FSS report online

Who must submit a 4-FSS report

At the end of each quarter, all employers must submit a report in the form 4-FSS to the Social Insurance Fund. It reflects information on insurance premiums accrued and paid in the reporting quarter for employees in the Social Insurance Fund.

note, starting from January 1, 2017, only information on injuries and occupational diseases should be reflected in the 4-FSS calculation (this is due to the transfer of insurance premiums under the control of the Federal Tax Service and the introduction of new reporting).

Report Form 4-FSS in 2017

Effective January 1, 2017 new form report 4-FSS (download the form).

Sample filling in 2017

You can see a sample of filling out the form in the form 4-FSS on this page.

Reporting Form

Starting from 2015, all individual entrepreneurs and organizations with an average number of employees exceeding 25 people are required to submit a 4-FSS report to electronic form .

Accordingly, those employers whose CHR does not exceed 25 people can report to paper form.

Deadlines for submitting Form 4-FSS in 2017

In 2017, the deadline for submitting reports to the FSS depends on its form:

in paper - no later than 20th date of the first month, next quarter;
in electronic - no later than 25th date of the first month of the next quarter.

Note: If the date of submission falls on a weekend or holiday, the deadline for submission of the report is postponed to the next business day.

Deadlines for submitting a report in the form 4-FSS in 2017

Penalties for failure to submit a report to the FSS

The following penalties are imposed for late submission of the report:

if the calculation was submitted with a delay not exceeding 180 calendar days, the penalty will be 5% from the amount of contributions for each full and incomplete month of delay, but no more 30% and no less 100 rubles.
if the delay exceeded 180 calendar days, the penalty will be 30% from the amount of contributions, and starting from the 181st day, the fine is additionally increased by 10% for each month of delay. In such a situation, the amount of the maximum fine is not limited, and the minimum is 1,000 rubles.

Besides for non-provided calculation of 4-FSS from the officials of the organization I can recover a fine in the amount of 300 before 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Where to take the calculation of 4-FSS

Calculation of 4-FSS is submitted to the territorial office of the Fund:

individual entrepreneur at the place of his residence;
LLC at its location.

Note: separate divisions with a separate balance sheet and current account submit reports at their location.

Methods for filing 4-FSS in 2017

A report in the form 4-FSS can be submitted in two ways:

Method 1. In paper form with a report file attached

To do this, you need to print the report in 2 copies, transfer its electronic version to a USB flash drive (a digital signature is not required in this case) and take it to the FSS department.

Fund staff will transfer the data to them and give you a second copy of the report with a note that it was received.

note, in this way you can submit a report only if the average number does not exceed 25 people.

Method 2. In electronic form with EDS

Individual entrepreneurs and organizations with an average number of employees more than 25 people, are required to submit reports to the FSS in electronic form with an electronic digital signature (EDS).

To issue an EDS, it is necessary to conclude an agreement with one of the EDI operators and notify your FSS department about this. After that, you will be able to send reports in the 4-FSS form via the Internet.

The process of using these services is usually quite simple and intuitive, in any case, you can always seek advice from a specialist from this company.

When sending a report via the Internet, the FSS sends a receipt for the delivery of information in a response letter (it serves as confirmation that you have submitted a report). After checking the report, you will receive a control protocol with its results.

Basic rules for filling out form 4-FSS

At the top of each page, the “Insurant Registration Number” and “Subordination Code” are indicated in accordance with the notification issued during registration with the FSS.
Title page and tables 1, 2, 5 are mandatory, so they must be completed by all employers (even if there is no activity).
Each line contains only one indicator. In the absence of any indicators, a dash is put. If there is no data for tables 1.1, 3, 4, then they are not filled in and are not submitted to the FSS.
In the 4-FSS report, it is not allowed to correct errors using a corrective tool.
At the end of each page the signature and date of signing of the report is put.
The seal is placed only on the title page, where M.P. (place of printing).

Instructions for filling out the calculation 4-FSS

You can download the official instructions for filling out the 4-FSS calculation at this link.

Title page

In field " Correction number» is put: « 000 "(if for taxable period(quarter) the declaration is submitted for the first time), “ 001 " (if this is the first fix), " 002 » (if the second), etc.

Note: the updated calculation is submitted according to the form that was in force in the period for which errors were detected.

In field " Reporting period (code)» indicate the code of the period for which the report is submitted:

I quarter - 03;
Half year - 06;
9 months - 09;
The calendar year is 12.

The number of requests from the insured for the allocation of the necessary funds for payment insurance compensation 01, 02 and so on.

In field " calendar year» the year for the reporting period of which the Calculation is submitted (adjusted Calculation) is indicated.

Field " Termination of activity» is filled out only in case of termination of activities due to the liquidation of the organization or the closure of the IP. In this case, the letter " L».

Further the full name of the organization is indicated in accordance with founding documents. Individual entrepreneurs fill in the last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document).

In field " TIN» Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration in tax authority. For organizations, the TIN consists of 10 digits, therefore, when filling out, it is necessary to put zeros in the first 2 cells (for example, “001234567891”).

Field " checkpoint» IP is not filled. Organizations indicate the checkpoint, which was received at the Federal Tax Service at the location of the organization (separate subdivision).

Field " OGRN (OGRNIP)". Individual entrepreneurs and organizations indicate the OGRN (OGRNIP), in accordance with the received certificate of state registration. For organizations, the OGRN consists of 13 digits, therefore, when filling in the first 2 cells, you must put zeros (for example, “001234567891234”).

Field " OKVED code". Individual entrepreneurs and organizations indicate the code according to the All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev. 2). Newly created organizations - insurers for compulsory social insurance against accidents at work and occupational diseases indicate the code according to the state registration authority, and starting from the second year of activity - the code duly confirmed in the territorial bodies of the Fund.

In field " Contact phone number» indicates a landline or mobile phone number with a city or operator code cellular communication. You cannot use dashes and brackets (for example, +74950001122).

In fields separated to indicate registration addresses:

Organizations indicate the legal address.
Individual entrepreneurs indicate the address of registration at the place of residence.

In field " Number average number of employees»:

Organizations indicate the average number of employees.
Individual entrepreneurs indicate the number of insured individuals to whom payments were made within the framework of labor relations.

AT other cells it is necessary to indicate the number of working disabled people and those employed in work with harmful and (or) dangerous production factors.

In field " The calculation is presented on” indicates the number of pages that make up the 4-FSS report (for example, “006”). If copies of documents are attached to the report (for example, a power of attorney of a representative), then their number is indicated (in case of their absence, put dashes).

Block " Reliability and completeness of information»:

In the first field, you must specify face code confirming the accuracy and completeness of the information in the calculation: " 1 "(insured)," 2 " (representative of the policyholder) or " 3 " (successor).

Further, depending on who confirms the information, the surname, name, patronymic of the head of the organization are indicated, individual entrepreneur, representative or successor (in full, without abbreviations, in accordance with the identity document).

In the "Signature" and "Date" fields, the signature of the payer (successor) or his representative and the date of signing the Settlement (if there is a seal, it is put in the M.P. field) are affixed.

If the declaration is submitted by a representative, then it is necessary to indicate the type of document confirming his authority. In case the representative legal entity is an organization, you must enter its name in the appropriate field.

General requirements

An insured who has independent classification units allocated in accordance with the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 submits a Calculation drawn up for the organization as a whole, and section II of the Calculation for each division of the insured, which is an independent classification unit.

Table 1. "Calculation of the base for calculating insurance premiums"

Section "Calculation of accrued, paid insurance premiums for compulsory social insurance against accidents at work and occupational diseases"

Line 1 payments to employees are reflected on an accrual basis, respectively, for the first quarter, six months, 9 months of the current period and the year, including for the last three months of the reporting period (line 2) with a breakdown by months (lines 3 - 5).

By line 2 the corresponding columns reflect 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

On line 3 the base for calculating insurance premiums is reflected, which is determined as the difference in line indicators (line 1 - line 2).

Line 4 the corresponding columns reflect the amount of payments in favor of working disabled people.

On line 5 the amount of the insurance rate is reflected, which is set depending on the class of professional risk to which the insured belongs (separate subdivision).

Line 6 the percentage of the discount to the insurance rate established by the territorial body of the FSS for the current calendar year is affixed in accordance with the Rules for establishing discounts and surcharges for policyholders on insurance rates for compulsory social insurance against accidents at work and occupational diseases, approved by a government decree Russian Federation dated May 30, 2012 N 524 "On approval of the Rules for establishing discounts and surcharges for policyholders to insurance rates for compulsory social insurance against industrial accidents and occupational diseases."

On line 7 the percentage of the premium to the insurance rate established by the territorial body of the FSS for the current calendar year is affixed in accordance with the Decree of the Government of the Russian Federation of May 30, 2012 N 524.

Line 8 the date of the order of the territorial body of the FSS on the establishment of a surcharge to the insurance rate for the insured (separate subdivision) is indicated.

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

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

The table is filled in by policyholders who temporarily send their employees under an agreement on the provision of labor of employees (personnel) in cases and under the conditions established by the Labor Code of the Russian Federation.

The number of completed rows in the table must correspond to the number of legal entities or individual entrepreneurs where the insurer temporarily sent his employees under an agreement on the provision of labor of workers (personnel) in cases and under the conditions established by labor legislation.

In columns 2, 3, 4 the registration number in the FSS, TIN and OKVED of the receiving legal entity or individual entrepreneur is indicated.

In column 5 the total number of employees temporarily assigned under a contract to work for a specific legal entity or individual entrepreneur is indicated.

In column 6 payments are reflected in favor of employees temporarily sent under an agreement, from which accrued insurance premiums, on an accrual basis, respectively, for the 1st quarter, six months, 9 months of the current period and the year.

In column 7 payments are reflected in favor of working disabled people temporarily sent under an agreement, from which insurance premiums are accrued, on an accrual basis, respectively, for the 1st quarter, half a year, 9 months of the current period and the year.

In columns 8, 10, 12 payments are reflected in favor of employees temporarily sent under a contract, from which insurance premiums are accrued, on a monthly basis.

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

In column 14 the amount of the insurance rate is indicated, which is set depending on the class of professional risk to which the accepting legal entity or individual entrepreneur belongs.

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

Table 2. Calculations for compulsory social insurance against industrial accidents and occupational diseases

The table is populated based on records accounting insured.

Line 1 reflects the amount of debt on insurance premiums against industrial accidents and occupational diseases, formed by the payer of insurance premiums (insured) at the beginning of the billing period. This indicator should be equal to the indicator of line 19 for the previous billing period, which does not change during the billing period

By line 2 the amount of accrued insurance premiums for compulsory social insurance against industrial accidents and occupational diseases from the beginning of the billing period is reflected in accordance with the amount of the established insurance rate, taking into account the discount (surcharge). The amount is subdivided “at the beginning of the reporting period” and “for the last three months of the reporting period”.

Line 3 the amount of contributions accrued by the territorial body of the FSS according to the acts of on-site inspections is reflected.

Line 4 the amounts of expenses not accepted for offset by the territorial body of the FSS for the past settlement periods are reflected according to the acts of on-site and cameral inspections.

Line 5 reflects the amount of insurance premiums accrued for past settlement periods by the insured, payable to the territorial body of the FSS.

Line 6 the amounts received from the territorial body of the Fund to the bank account of the payer of insurance premiums (insured) are reflected in the order of reimbursement of expenses exceeding the amount of accrued insurance premiums.

On line 7 the amounts transferred by the territorial body of the Fund to the bank account of the insured as a return of overpaid (collected) amounts of insurance premiums, offsetting the amount of overpaid (collected) insurance premiums towards repayment of debts on penalties and fines subject to collection are reflected.

Line 8– control line, where the sum of the values of lines from 1 to 7 is indicated.

Line 9 the amount of debt at the end of the reporting (calculation) period is shown based on the accounting data of the payer of insurance premiums (insured):

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

On line 12 the amount of debt at the beginning of the billing period is shown:

on line 13 reflects the amount of debt due to the territorial body of the Fund at the beginning of the billing period, formed due to the excess of expenses on compulsory social insurance against accidents at work and occupational diseases over the amount of insurance premiums to be transferred to the territorial body of the Fund, which does not change during the billing period (by based on accounting data of the payer of insurance premiums (insured));
on line 14 the amount of debt due to the territorial body of the Fund is reflected, which was formed due to the amounts of insurance premiums paid in excess by the payer of insurance premiums (the insured) at the beginning of the billing period.

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

Line 15 expenses on compulsory social insurance against industrial accidents and occupational diseases are reflected on an accrual basis from the beginning of the year, broken down “at the beginning of the reporting period” and “for the last three months of the reporting period”.

Line 16 the amounts of insurance premiums transferred by the payer of insurance premiums (insured) are reflected on the personal account of the territorial body of the Fund opened with the Federal Treasury, indicating the date and number of the payment order.

Line 17 the written-off amount of the insured's debt is reflected in accordance with the regulatory legal acts of the Russian Federation, taken in relation to specific insurers or the industry, to write off arrears, as well as in the event that a court adopts an act in accordance with which the insurer loses the ability to collect arrears and debts on penalties due to the expiration of the established period for their collection, including the issuance of rulings on refusal to restore the missed deadline for filing an application with the court for the recovery of arrears and debts on penalties.

Line 18– control line, which shows the sum of the values of the lines from 12, 15 - 17.

Line 19 reflects the debt due to the payer of insurance premiums (insured) at the end of the reporting (settlement) period based on the accounting data of the payer of insurance premiums (insured), including arrears (line 20).

Table 3. "Expenses on compulsory social insurance against accidents at work and occupational diseases"

Lines 1, 4, 7 expenses incurred by the payer of insurance premiums (insured) in accordance with the current regulatory legal acts on compulsory social insurance against industrial accidents and occupational diseases are reflected, of which:

on lines 2, 5- expenses incurred by the insured to the injured, working part-time;
on lines 3, 6, 8- expenses incurred by the insured, who suffered in another organization;
on line 9 reflects the costs incurred by the insured to finance preventive measures to reduce industrial injuries and occupational diseases. These expenses are made in accordance with the Rules financial support preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium treatment of workers employed in work with harmful and (or) dangerous production factors, approved by order of the Ministry of Labor and social protection of the Russian Federation dated December 10, 2012 N 580n.

Line 10 - control line, where the sum of the values of rows 1, 4, 7, 9 is shown.

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

In column 3 shows the number of paid days for temporary disability due to an accident at work or occupational disease(holidays for spa treatment).

In column 4 expenses are reflected on an accrual basis from the beginning of the year, offset against insurance premiums for compulsory social insurance against accidents at work and occupational diseases.

Table 4. "Number of victims (insured) in connection with insured events in the reporting period"

Line 1 the data are filled in on the basis of reports on industrial accidents in the form H-1 (Appendix N 1 to the Decree of the Ministry of Labor and Social Development of the Russian Federation of October 24, 2002 N 73, with the allocation of the number of fatal cases (line 2).

Line 3 data are filled in on the basis of acts on cases of occupational diseases (annex to the Regulations on the investigation and registration of occupational diseases, approved by Decree of the Government of the Russian Federation of December 15, 2000 N 967).

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

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

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"

On line 1 in column 3 data on the total number of employer's jobs subject to a special assessment of working conditions are indicated, regardless of whether a special assessment of working conditions was carried out or not.

On line 1 in columns 4-6 data on the number of jobs in respect of which a special assessment of working conditions was carried out, including those classified as harmful and dangerous working conditions, contained in the report on the special assessment of working conditions; in the event that a special assessment of working conditions was not carried out by the insured, then “0” is put down in columns 4 - 6

If the validity period of the results of certification of workplaces in terms of working conditions, carried out in accordance with the procedure in force until the date of entry into force of the Federal Law of December 28, 2013 N 426-FZ "On a special assessment of working conditions" has not expired, then according to line 1 in columns 3 - 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information is indicated on the basis of this certification.

On line 2 in columns 7 - 8 data on the number of employees employed in work with harmful and (or) dangerous production factors, subject to and passed mandatory preliminary and periodic inspections are indicated.

Columns 7 - 8 are filled in in accordance with the information contained in the final acts of the medical commission based on the results of periodic medical examinations (examinations) of employees (paragraph 42 of the Procedure for conducting mandatory preliminary (when applying for a job) and periodic medical examinations of employees engaged in heavy work and work with harmful and (or) dangerous working conditions, approved by order of the Ministry of Health and Social Development of the Russian Federation of April 12, 2011 N 302n and in accordance with the information contained in the conclusions based on the results of the preliminary medical examination issued to employees who have passed these examinations in the previous year.

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

In column 8 the number of employees employed in work with harmful and (or) dangerous production factors who have passed mandatory preliminary and periodic inspections is indicated.

At the same time, the results of mandatory preliminary and periodic medical examinations of employees as of the beginning of the year should be taken into account, given that, according to paragraph 15 of the Procedure, the frequency of periodic medical examinations is determined by the types of harmful and (or) dangerous production factors affecting the employee, or the types of work performed .

If there was no activity (zero report)

4-FSS report is submitted anyway, even if the activity was not carried out and contributions for employees were not accrued. In such a situation, it is necessary to submit the calculation with the Title Page and mandatory tables (1, 2, 5).

Fill in all other tables only if you have indicators that need to be reflected in them. If there is no such data, then fill out the tables and hand them over to the fund don't need 5

Regardless of the tax regime, all entrepreneurs are required to submit a quarterly report to the Social Insurance Fund in the prescribed form (4-FSS). The report is submitted even if the activity was not carried out and the employees were not paid wages. Such reporting is called zero and is mandatory. The fund imposes a fine on the enterprise for the delay in submitting the report. To avoid this, it is necessary to strictly observe the deadlines established by law.

Who must report on the FSS form

The Social Insurance Fund approved the official form 4-FSS, according to which entrepreneurs must report. Depending on the number of employees, reporting must be submitted either on paper (enterprises with up to 25 employees) or electronically through specialized communication channels. Legal entities and individual entrepreneurs with less than 25 employees can submit a report electronically if they wish. It should be remembered that the deadlines for submitting electronic and paper reports are different, so in order to avoid a fine, you need to study them in advance.

For individual entrepreneurs who do not have employees, the possibility of voluntary transfer of insurance premiums is provided, and for reporting a special form 4a-FSS. If the entrepreneur pays wages to employees, then he submits the form on a general basis.

FSS reporting reflects all payments of the organization related to accrual wages and any other income of employees. The statement is handed over to the territorial bodies of funds at the location of the organization (IP at the place of residence).

Methods for submitting reports to the FSS

There are several options for submitting a calculation in social insurance. For example, you can take the report to the post office and send it by registered mail with a description of the attachment, or take the document personally to the branch. It is also possible to provide a statement via electronic communication channels through a specialized operator by signing the document with an electronic digital signature.

Particular attention should be paid to electronic reporting, since every year the circle of firms that manually submit printed reports to the FSS is narrowing. From January 1, 2015, firms with an average headcount of more than 25 people are required to submit an electronic report.

To submit a report, a legal entity must obtain an electronic digital signature, which is issued by special certification centers. Unlike a regular stroke, it is very difficult to fake it. The absence of a digital signature makes it impossible to submit reports, so you need to get it in advance.

Quarterly in the FSS

The report to the social insurance fund is considered submitted on the day when the document was sent by mail or submitted to the fund. Confirmation of delivery by mail is considered a mark on the inventory and a printed receipt from the post office. Electronic change is confirmed by a unique number assigned by the operator. The deadlines for reporting to the FSS are the same for everyone. Therefore, zero reporting is submitted according to general rules, despite the absence of accruals.

All organizations are required to submit 4-FSS four times a year. The new deadlines are effective from 2015. According to the resolution, the calculation on paper is submitted before the 20th day of the month following the last quarter, and the electronic version - before the 25th day.

first quarter - April 20;
half year - July 20;
nine months - October 20;
reporting for the year in the FSS - January 20.

The established deadlines are mandatory, but if the reporting date falls on a holiday or weekend, the date is moved to the next business day.

What fines threaten enterprises if the FSS reporting is overdue

Penalties from the Social Security Fund are not uncommon. Some companies do not take the delivery of zero reporting very seriously, mistakenly believing that the absence of accruals will not entail punishment.

If the deadlines for submitting reports to the FSS are missed, then the following penalties are imposed on the company:

1000 rubles - non-provision of zero reporting;
5% of accrued payments for the last three months - if there are accruals;
30% of accrued payments - in case of malicious violation of the deadline;
300-500 rub. - administrative penalty to the official responsible for the timely delivery of the document.

Common Mistakes

If for some reason an overpayment of contributions has occurred in the fund, then it will not become a reason for canceling the fine. When submitting deliberately false information, as a result of which the report was not accepted, the company may also be fined.

Very often, companies mistakenly underestimate the amounts of contributions, and as a result pay less taxes. In this case, there is a line of fines. The penalty will be calculated from the amount of underpayment and will be 20%. If the fund finds that this was done intentionally, then the penalty will increase to 40%. The same procedure for issuing fines applies to contributions for injuries.

Companies that, according to Federal Law 212-FZ, depending on the number of employees, are required to report only in electronic form, will also be fined 200 rubles when submitting documentation on paper.

How to dispute penalties

When reporting is submitted electronically, various controversial points often arise that can be challenged. If the violation of the reporting deadlines occurred due to the fault of the operator, then such a situation can be tried to defend. But at the same time, the company must have indisputable facts confirming the innocence of the taxpayer. Such points will need to be challenged in court.

Also, the amount of accruals to the fund may affect the amount of the fine. Very often, the recovery is calculated from the amount of tax minus the expenses incurred. Penalties are always calculated in proportion to the degree of guilt of the defendant.

Rules for reporting to the FSS

Despite the fact that the reporting form changes periodically, and adjustments are made to its sections, the basic principles of filling always remain constant.

The FSS reporting has a title page containing mandatory information about the insured, by which he is identified in the branch of the fund. Important details are: the name of the company and the registration number assigned by the fund. In addition to these data, the title page of the form indicates: PSRN, company address, payer code.

You need to hand over in social insurance only those sections that contain digital information. Empty tables may not be provided. In some cases, the fund requires the submission of additional documents to confirm the expenses incurred.

Innovations effective from 2017

Currently, the 4-FSS form is valid as amended by the order of the fund dated 07/04/2016 No. 260. Reporting to the FSS for the 3rd quarter of 2016 must be submitted on this form. In the near future, namely from 2017, new changes await the calculation of accruals.

The administration of the social tax passes into the hands of tax office. This was done in order to improve control over incoming accruals and reduce the burden on the insured. The submission of reports to the FSS from the new year will be canceled. Instead of the old document, it is planned to apply Single calculation, which will be submitted quarterly to the tax office. It will also combine contributions to Pension Fund and fund health insurance(FFOMS). It is necessary to hand over a new calculation by the 30th day of the month following the reporting quarter.

And yet, the mandatory reporting forms of the FSS will have to be handed over to the fund. For this, a new specialized calculation will be developed.

When switching to a new format for calculating contributions and submitting a Unified Calculation, the Fund will carry out organizational and explanatory measures. All taxpayers will be reconciled with payments and submitted reports.

Step-by-step instructions for filling out Form 4 of the FSS

New form 4-FSS for 9 months of 2017: when to take

The calculation in the form 4-FSS must be submitted at the end of each reporting period (I quarter, half a year, 9 months, a year) (clause 2, part 9, article 15, clause 1, article 24 of Law No. 125-FZ).

Moreover, if the last day for submitting Form 4-FSS falls on a weekend or non-working holiday, then it must be submitted on the next working day following it.

The composition of the 4-FSS form for the III quarter of 2017

In the 4-FSS form, there are both mandatory sheets and tables that are always submitted, and tables that are filled in and submitted only if there is data to fill them in (let's call them "additional"):

Mandatory sheet and tables	Additional tables
Title page	Table 1.1 “Information required for the calculation of insurance premiums by the insurers indicated ...”
Table 1 "Calculation of the base for calculating insurance premiums"	Table 3 "Costs for compulsory social insurance against accidents at work and occupational diseases"
Table 2 "Calculations for compulsory social insurance against accidents at work and occupational diseases"	Table 4 "Number of victims (insured) in connection with insured events in the reporting period"
Table 5 “Information on the results of a special assessment of working conditions…”

General requirements for filling out Calculation 4-FSS

Let's talk about some of the requirements for filling out the 4-FSS form when it is presented on paper. The calculation can be filled out both on a computer and printed on a printer, or filled out by hand in block letters with a black or blue ballpoint or fountain pen.

Only one indicator is entered in each line and the column corresponding to it. In the absence of an indicator, a dash is placed.

If an error is made in the 4-FSS form, the incorrect value is crossed out, the correct one is entered.

The correction is certified by the signature of the insured or his representative, indicating the date of correction.

If the policyholder has a seal, the corrections must be certified with it.

Correction of errors by means of a corrective or other similar means is not allowed.

After the form in the required volume of tables is prepared, continuous numbering of the completed pages is entered in the Calculation in the “page” field.

On each page to be filled in at the top, it is necessary to fill in the fields “Insurant registration number” and “Subordination code”.

You can find these data in the notification (notice) received by the insured during registration with the territorial body of the FSS.

At the bottom of each page of the Calculation, the signature of the insured (his representative) is put and the date of signing is indicated.

The procedure for filling out the Title Page and tables of the 4-FSS Calculation can be found in Appendix No. 2 to Order No. 381 of the FSS dated September 26, 2016.

For policyholders who are registered with the FSS of the constituent entities of the Russian Federation participating in the pilot project, the specifics of filling out the 4-FSS form are approved by Order of the FSS dated March 28, 2017 No. 114.

The calculation in the form 4-FSS should be filled out in the following sequence.

Filling out the title page

It must be indicated in it (clauses 5.1, 5.7 - 5.14 of the Procedure for filling out the 4-FSS form):

information about the organization (name, TIN, KPP, PSRN, registration number in the FSS, address specified in the charter of the organization, code of the payer of insurance premiums);

average number of employees.

Please note that in the field "Average number of employees" you must indicate the average number of employees on September 30, 2017, including those who are on annual leave.

But those who are on maternity leave or parental leave do not need to be counted (clause 5.14 of the Order in the new edition).

Let's add a few words about the column "Code of the insured". Take the first three characters from Appendix No. 1 to the Procedure for filling out the calculation in the form 4-FSS. The next two signs are from Appendix No. 2 to the same Order.

The last two characters are filled in, guided by Appendix No. 3 to the Procedure. For example, a commercial company on a general taxation regime that pays contributions at the basic rate has the code: “071/00/00”.

Section I of Form 4-FSS

Section I deals with contributions to compulsory social insurance in case of temporary disability and in connection with maternity.

In sec. I includes nine tables.

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

In line 1, you must write all payments in favor of employees for the reporting period, including amounts that exceeded the threshold of 718,000 rubles.

Line 2 in the appropriate columns reflects the amounts that are not subject to insurance premiums in accordance with Article 20.2 of Law No. 125-FZ. That is, line 2 of Table 3 should reflect payments that are not subject to insurance premiums.

Line 3 reflects the base for calculating insurance premiums, which is determined as the difference in line indicators (line 1 - line 2);

That is, in line 3 of table 3, write the amounts that went beyond the limit - more than 718,000 rubles.

On line 4, the corresponding columns reflect the amount of payments in favor of working disabled people.

Line 5 indicates the amount of the insurance rate, which is set depending on the class of professional risk to which the insured belongs (separate subdivision).

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

In table 2, form 4-FSS, you must indicate the calculation base, tariffs and the status of mutual settlements with the FSS of the Russian Federation for contributions to insurance against industrial accidents and occupational diseases.

The insurance rate for this type of contribution depends on the occupational risk class assigned to the company.

And this class depends on the type of economic activity.

Here are the basic rules for filling out Table 2, indicating the relevant paragraphs of the Instructions for filling out Form 4 of the FSS.

The table is filled on the basis of the accounting records of the policyholder.

When filling out the table:

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

This indicator should be equal to the indicator of line 19 for the previous billing period, which does not change during the billing period;

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

11.3. line 3 reflects the amount of contributions accrued by the territorial body of the Fund on the basis of acts of on-site and cameral inspections;

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

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

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

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

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

11.9. line 9 shows the amount of debt at the end of the reporting (calculation) period based on the accounting data of the insured:

line 10 reflects the amount of debt due to the territorial body of the Fund at the end of the reporting (billing) period, formed due to the excess of expenses incurred on compulsory social insurance against accidents at work and occupational diseases over the amount of insurance premiums to be transferred to the territorial body of the Fund;

line 11 reflects the amount of debt due to the territorial body of the Fund, formed due to the amounts of insurance premiums paid in excess by the insured at the end of the reporting period;

11.10. line 12 shows the amount of debt at the beginning of the billing period:

line 13 reflects the amount of debt due to the territorial body of the Fund at the beginning of the billing period, formed due to the excess of expenses on compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance premiums to be transferred to the territorial body of the Fund, which during the billing period did not changes (based on the accounting data of the insured);

line 14 reflects the amount of debt due to the territorial body of the Fund, formed due to the amounts of insurance premiums paid in excess by the insured at the beginning of the billing period;

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

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

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

11.14. line 17 reflects the written-off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific insurers or the industry, to write off the arrears, as well as in the event that the court adopts an act in accordance with which the insurer loses the ability to collect arrears and debts on penalties in connection with the expiration of the established period for their collection, including the issuance of a ruling on the refusal to restore the missed deadline for filing an application with the court for the recovery of arrears and debts on penalties;

11.15. line 18 - control line, which shows the sum of the values of lines from 12, 15-17;

11.16. line 19 reflects the debt due 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 "Costs for compulsory social insurance against accidents at work and occupational diseases" of the Calculation form

Here you need to reflect the calculation of the base for contributions to injuries.

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 accidents at work and occupational diseases, of which:

on lines 2, 5 - expenses incurred by the insured to the injured, working on an external part-time job;

on lines 3, 6, 8 - expenses incurred by the insured, who suffered in another organization;

12.2. line 9 reflects the expenses incurred by the insured to finance preventive measures to reduce industrial injuries and occupational diseases. These expenses are made in accordance with the Rules for the financial support of preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium treatment of workers employed in work with harmful and (or) hazardous production factors, approved by order of the Ministry of Labor dated 10.12.2012 No. 580n (reg. Ministry of Justice on 12/29/2012 No. 26440) as amended by orders of the Ministry of Labor dated 05/24/2013 No. 220n (registered by the Ministry of Justice dated 02.07.2013 No. 28964), dated 20.02.2014 No. 103n (registered by the Ministry of Justice on 15.05.2014), dated 04/29/2016 No. 201n (registered by the Ministry of Justice on 08/01/2016 No. 43040), dated 07/14/2016 No. 353n (registered by the Ministry of Justice dated 08/08/2016 No. 43140);

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

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

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

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


on lines 1, 4, 7	expenses incurred by the insured in accordance with the current regulatory legal acts, on an accrual basis for the first quarter, six months, 9 months of the current period and the year
on lines 2, 5	expenses incurred by the insured to the injured, working part-time
on lines 3, 6, 8	expenses incurred by the insured who suffered in another organization
on line 9	expenses incurred by the insured to finance preventive measures to reduce occupational injuries and occupational diseases are reflected
	control line, which shows the sum of the values of lines 1, 4, 7, 9
on line 11	for reference, the amount of accrued and unpaid benefits is reflected, with the exception of the amounts of benefits accrued for the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation has not been missed
	shows the number of paid days for temporary disability due to an accident at work or an occupational disease (holidays for sanatorium treatment)
	expenses are reflected on an accrual basis from the beginning of the year, credited against insurance premiums for compulsory social insurance against accidents at work and occupational diseases

Completing table 10

This table is filled in by all organizations. It is intended to reflect the results of a special assessment of labor.

If the Organization did not conduct certification (note that the Organization has such a right not to conduct certification until December 2018), then in this case, column 3 should indicate the total number of jobs, and columns 4-6 do not need to be filled in.

Filling in table 1.1 "Information required for the calculation of insurance premiums by the insurers specified in paragraph 21 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ" of the Calculation Form

After filling in all the necessary tables, the last thing to fill out is Table 1, Sec. I.

Table 1 indicates information on accrued and paid insurance premiums, as well as on the status of the organization's settlements with the FSS of the Russian Federation at the beginning and end of the reporting period.

Here are the basic rules for filling out Table 1, indicating the relevant paragraphs of the Instructions for filling out Form 4 of the FSS.

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 temporarily sent his employees under a labor contract for workers (personnel) in the cases and on the conditions established by the Labor Code of the Russian Federation, the Law of the Russian Federation of April 19, 1991 year No. 1032-1 "On employment in the Russian Federation" (hereinafter referred to as the agreement), other federal laws;

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

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

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

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

9.6. columns 8,10,12 reflect payments in favor of employees temporarily sent under a contract, from which insurance premiums are accrued, on a monthly basis;

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

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

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

Special assessment of working conditions and mandatory medical examinations

In order to establish a discount or surcharge on the rate of contributions “for injuries”, it is necessary to inform the FSS about the results of a special assessment of working conditions and mandatory medical examinations of employees.

Such information is reflected in table 5.

Table 5 of the calculation in the 4-FSS form is filled out on the basis of the data (clauses 29.1, 29.2 of the Procedure for filling out the 4-FSS form):

a report on the special assessment (certification) of working conditions carried out in the organization;

medical books, conclusions and other documents issued as a result of mandatory preliminary and periodic medical examinations of employees.