According to form 4 fss. How to prepare a report if there is no data - zeros, dashes or empty cells

The new form 4-FSS for the 4th quarter of 2017 has been updated. The changes affected the title page and table 2. A sample of filling out the 4-FSS for 2017 will help you compile your form without errors.

Form 4-FSS for the 4th quarter must be submitted no later than January 22, 2018, if reporting on paper. Or no later than January 25, if you fill out the calculation electronically.

In this article:

The procedure for filling out form 4-FSS for the 4th quarter of 2017 in 2018

In form 4-FSS for 2017, only sections on. There is no need to reflect contributions for insurance for temporary disability and maternity. Since 2017, companies and individual entrepreneurs have been transferring them to the tax office. Accordingly, such social contributions must be shown in the calculation of insurance premiums for the Federal Tax Service.

The instructions for filling out the calculation in Form 4-FSS for the 4th quarter of 2017 (year) are the same as for the calculation for the 3rd quarter (9 months). The form consists of six sheets. Previously there were fifteen of them. All policyholders must include in the calculation:

• title page;
• tables 1, 2 and 5.

Include the same sheets in the zero 4-FSS for the 4th quarter of 2017, but the filling pattern will differ in dashes in all lines and columns where there is no data. An exception is column 3 of table 5. If you did not conduct a special assessment of working conditions or certification of workplaces, indicate in column 3 of table 5 the total number of workplaces.

Two more sheets are intended for situations that not all companies and individual entrepreneurs have. The table below will help you understand filling out the 4-FSS calculation for the year (4th quarter of 2017).

• How to fill out and submit reports

What tables to fill out in the new 4-FSS calculation

Table number	What table is this in the old 4-FSS
Always fill out
Table 1 - here you calculate the amount that is subject to contributions for injuries	Table 6
Table 2 - reflects settlements with the Social Insurance Fund for contributions to injuries: balance at the beginning and end of the period, accrued and transferred amounts, expenses for benefits, compensation from the fund	Table 7
Table 5 - shows the results of the special assessment	Table 10
Fill out if your company sends employees to work in other organizations
Table 1.1 - calculation of contributions for employees whom the company outsourced. Type of activity, OKVED, contribution rate, enter not your own, but the host party’s	Table 6.1
Fill in if there have been accidents in the company
Table 3 - for injury benefit costs	Table 8
Table 4 - show the number of people who were injured at work during the reporting period	Table 9

The procedure for filling out the calculation of form 4-FSS for the 4th quarter of 2017

Please include your policyholder registration number at the top of the form on each page. Take it from the notice that the territorial body of the FSS of Russia issued during registration.

In the “Subordination Code” field, indicate the five-digit code of the territorial body of the Federal Social Insurance Fund of Russia in which the policyholder is registered. The first four characters are the unit code of the FSS of Russia. The fifth character characterizes the policyholder, usually the number 1. But there are other meanings:

• 2 - separate division;
• 3 - citizen.

Filling out the title page

When first filling out the calculation in Form 4-FSS for the 4th quarter of 2017, put “000” in the “Adjustment number” field on the title page. If you are specifying it, please indicate the serial number of the correction:

• “001” when you are clarifying the 4-FSS calculation for the first time;
• “002”, when they decided to clarify the calculation of 4-FSS for the second time, etc.

If you are submitting a calculation based on the results of the reporting or billing period (for 1 quarter, half a year, nine months and a year), fill in only the first two cells of the “Reporting period” field. For example, when filling out the 4-FSS calculation for the 4th quarter of 2017, indicate “12”, and put dashes in the next two cells.

If you are submitting a calculation to receive insurance compensation, then fill out only the last two cells. Indicate the number of requests for insurance compensation: “01”, “02”, etc. (clause 5.4 of the Procedure, approved by order of the Federal Insurance Service of Russia dated September 26, 2016 No. 381).

In the “Calendar year” field, indicate the year for which you are making the calculation. In our example this will be 2017.

Place the letter L in the “Cessation of activity” field only upon liquidation of the organization or upon termination of the entrepreneur’s activities. In other situations, when filling out the 4-FSS calculation for the 4th quarter of 2017, do not write anything in this field.

Indicate the name of the organization as written in its charter. For citizens, you must indicate your last name, first name and patronymic (if you have one). Make sure that the data matches the passport of the Russian citizen.

An example of filling out a title page for 2017

Table 1

When filling out Table 1 of the 4-FSS calculation for the 4th quarter of 2017, show the calculation base for contributions for insurance against industrial accidents and occupational diseases. The amount of the insurance tariff for this type of premium depends on the class of professional risk assigned to the organization (Article 1 of the Federal Law of December 22, 2005 No. 179-FZ, Article 1 of the Federal Law of December 1, 2014 No. 401-FZ).

In turn, the class of professional risk depends on the type of economic activity of the organization. The classification of types of economic activities was approved by order of the Ministry of Labor of Russia dated December 30, 2016 No. 851n. Multidisciplinary organizations with divisions whose activities differ from the main one can be classified into several occupational risk classes.

If all of the organization’s activities are classified as one occupational risk class, fill out the calculation in Form 4-FSS for the 4th quarter of 2017 once. Indicate all indicators in it for the organization as a whole.

If an organization has divisions with higher (lower) occupational risk classes, make a calculation using Form 4-FSS for the 4th quarter of 2017 for each of them.

In line 1 of Table 1 of the 4-FSS calculation for the 4th quarter of 2017, fill out the calculation base for calculating contributions, that is, the total amount of payments subject to insurance premiums. On line 2 - the amount of payments that are not subject to insurance premiums.

On line 3, reflect the base for calculating contributions. It is equal to the difference between the indicators in lines 1 and 2. And in line 4, indicate the amount of payments in favor of the disabled.

In column 3, provide the indicators calculated on an accrual basis from the beginning of the year. And in columns 4-6 - indicators for the last three months.

In line 5, indicate the amount of the insurance rate established for the organization or for its separate division. In the example of filling out 4-FSS in 2017 (below), the minimum tariff is 0.2 percent. It may be different for your company.

If to the insurance premium rate, indicate the discount percentage in line 6.

If the organization applies a surcharge to the insurance premium rate, indicate the percentage of the surcharge on line 7. And in line 8 - the date of the order of the territorial branch of the FSS of Russia to establish the allowance.

In line 9, reflect the final rate of insurance premiums, taking into account the discount or surcharge. Round the tariff value to two decimal places. For example, 0.25 (clauses 7.1-7.9 of the Procedure, approved by order of the FSS of Russia dated September 26, 2016 No. 381).

Table 1

Table 1.1

Table 1.1 is filled out only by employers who temporarily transfer their employees to other organizations or entrepreneurs. Insurance premiums from payments to these employees are calculated by the “sending party,” that is, the employer.

Fill in as many rows in Table 1.1 as to how many organizations and entrepreneurs you sent employees to. In each, indicate:

• in column 2 - registration number in the FSS of Russia;
• in column 3 - TIN;
• in column 4 - OKVED.

In column 5, enter the total number of employees who temporarily worked in other organizations during the reporting period. In columns 6, 8, 10 and 12, reflect payments to these employees:

• for the reporting or billing period (quarter, half-year, nine months or year);
• for each of the last three months.

In columns 7, 9, 11, 13, separately indicate payments to disabled people for these periods. If there are none, put dashes.

Column 14 - for the insurance rate of the receiving party (without a discount or surcharge). And in column 15, indicate the indicator taking into account the discount or surcharge with two decimal places. If the receiving organization does not have discounts or surcharges on the insurance rate, put a dash in column 15. This is provided for in paragraphs 8-9.9 of the Procedure approved by Order No. 381 of the FSS of Russia dated September 26, 2016.

table 2

In line 1 of Table 2, reflect the debt to the Social Insurance Fund of Russia at the beginning of the year. This indicator does not change during the billing period.

On line 2, reflect the amount of accrued insurance premiums at the beginning of the period and for the last three months, broken down.

On line 3, indicate the amount of insurance premiums accrued based on reports of on-site and desk inspections. And on line 4 - the amount of insurance premiums that were not accepted for offset based on the results of on-site and desk audits.

On line 5 you need to reflect the insurance premiums that the policyholder himself has accrued for previous periods.

On line 8, enter the total amount. You will get it by adding rows 1 to 7 of this table.

On line 12, indicate the debt of the Federal Social Insurance Fund of Russia to the policyholder at the beginning of the year.

On line 15, indicate the costs of compulsory social insurance on an accrual basis from the beginning of the year with a breakdown for the last three months of the period.

On line 16, reflect the insurance premiums that were transferred to the Social Insurance Fund of Russia, broken down for the last three months.

On line 17, indicate the amount of the written off arrears that is registered with the policyholder, as well as the debt that is not subject to collection by a court decision. That is, the arrears that the FSS of Russia does not have the right to collect due to the expiration of the statute of limitations.

On line 18, enter the total amount. You will get it by adding rows 12 to 17 (except 13 and 14) of this table. On line 19, reflect the insured's debt at the end of the billing period. Including on line 20, indicate only the amount of debt for which the payment period has expired.

Sample of filling out Table 2 of the 4-FSS calculation for 2017 (4th quarter of 2017)

Table 3

Fill out Table 3 of Form 4-FSS if, during the reporting period, you paid hospital benefits in connection with work-related injuries and occupational diseases, financed measures to prevent injuries, and incurred other expenses for insurance against accidents and occupational diseases. A complete list of such expenses is in paragraph 1 of Article 8 of the Federal Law of July 24, 1998 No. 125-FZ.

In the table, indicate cumulatively the expenses that have been incurred since the beginning of the year. On line 1, reflect the paid temporary disability benefits due to industrial accidents. Line 2 - information about benefits for external part-time workers. Line 3 - information about benefits to citizens who suffered in other organizations.

In line 4, write down data on benefits related to occupational diseases. Line 5 contains information about benefits for external part-time workers. Line 6 contains information about benefits to citizens who suffered in other organizations.

In line 7, enter information about payment for vacations for sanatorium-resort treatment of employees (in addition to annual paid leave).

Complete line 9 if you took any preventive measures during the year to reduce industrial injuries and occupational diseases.

Line 10 is the final line - in it indicate the sum of lines 1, 4, 7 and 9. The indicator in line 10 must coincide with the amount in line 15 of table 2 (clause 12.1-12.6 of the Procedure, approved by order of the FSS of Russia dated September 26, 2016 No. 381 ).

Table 4

Fill out Table 4 of Form 4-FSS if during the year the policyholder had accidents at work or was diagnosed with an occupational disease.

On line 1, indicate the number of employees who were injured at work during the year. On line 2, additionally decipher how many people died due to accidents. Take the data from industrial accident reports (Form N-1).

On line 3, indicate the number of employees who were diagnosed with occupational diseases during the year. Take the data to fill out from the reports on the case of occupational disease (approved by Decree of the Government of the Russian Federation of December 15, 2000 No. 967).

In line 4, show the sum of the indicators in lines 1 and 3. On line 5, indicate the number of cases at work or occupational diseases that resulted only in temporary disability (clause 13.1-13.4 of the Procedure, approved by order of the FSS of Russia dated September 26, 2016 No. 381).

Table 5

In Table 5, indicate data on special assessment of working conditions and medical examinations. In columns 3-6 of Table 5, indicate the total number of workplaces that are subject to special assessment, and the number of workplaces that have already been inspected (including those classified as harmful and hazardous working conditions). Fill out the columns based on the report on the special assessment of working conditions.

In columns 7-8 on line 2, indicate the number of employees who work in harmful and dangerous working conditions and must undergo mandatory and preliminary medical examinations. Fill out the columns based on the final reports of the medical commissions. Determine the number of employees as of the beginning of the calendar year.

In relation to homeworkers and remote workers, a special assessment of working conditions is not carried out - there is no need to indicate their number in line 1, columns 3-6 of Table 5. However, if such employees are employed in jobs that require preliminary and periodic medical examinations, then indicate their information in line 2, column 7-8.

This is provided for in paragraphs 14.1-14.4 of the Procedure approved by Order No. 381 of the FSS of Russia dated September 26, 2016.

If you have not carried out a special assessment of working conditions or certification of workplaces, fill out table 5 anyway: in column 3 indicate the total number of workplaces, and in columns 4, 5 and 6 put dashes.

Sample of filling out Table 5 for the 4-FSS report

What to consider when filling out 4-FSS in 2018

The Fund has approved the specifics of filling out 4-FSS for companies participating in the pilot project. The changes are already in effect (order of the Federal Insurance Service of the Russian Federation dated March 28, 2017 No. 114). The pilot project companies should not reflect benefits and other expenses for injury insurance - these are lines 15 of Table 2 and Table 3. After all, benefits and other insurance expenses are paid by the fund. Similar rules were in effect for the old form 4-FSS. If the company mistakenly filled out unnecessary indicators, submit an amendment.

Fine for failure to submit 4-FSS for the 4th quarter of 2017

An insured who fails to submit a report on time will be fined under paragraph 1 of Article 26.30 of Federal Law No. 125-FZ of July 24, 1998. The fine is 5 percent of the amount of contributions accrued over the last three months. It is paid for each full or partial month of delay. The law also has a maximum amount - 30 percent of the amount of contributions according to the calculation. Officials also provided for a minimum amount of 1,000 rubles.

In addition to the policyholder himself, the director also faces a fine. The fine ranges from 300 to 500 rubles. (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

If for some reason you do not agree with the decision of the territorial office of the fund, you can appeal it.

How to submit 4-FSS calculations for the 4th quarter of 2017 in 2018

The method of submitting the calculation depends on the number of employees. If the average number of employees of the policyholder for the previous year:

• exceeds 25 people, then submit payments in form 4-FSS only electronically. This procedure also applies to newly created organizations with more than 25 people.
• 25 people or less, then you have the right to submit calculations in Form 4-FSS both on paper and electronically.

If you have to report electronically, but submitted the calculation on paper, then there will be a fine of 200 rubles. (Article 26.30 of the Federal Law of July 24, 1998 No. 125-FZ). The form for both cases is the same (approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381).

The report form was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381, and it has already been changed twice. The first time - from 01/01/2017 due to the transfer of administration rights for insurance coverage to the Federal Tax Service and the exclusion of calculations for temporary disability and maternity from reporting. And the second - from 06/07/2017 due to the new FSS Order No. 275. In 2018 and 2019, no changes were approved.

The report consists of a title page and five tables, as in the previous version of the document. The title page and tables No. 1, 2 and 5 remain mandatory. Table parts No. 1.1, 3 and 4 are filled out only if the relevant information is available, otherwise dashes are added.

Let us remind you that in 2017, officials added new fields to the form. The changes also affected the procedure for filling out the reporting document. For example, the value of the field “Average number of employees” should now be calculated not for the previous reporting period, but from the beginning of the year. That is, to fill out the Social Insurance Fund form for 2019 (2nd quarter), we now calculate the average payroll for employees for the past 6 months of this year.

Download the report form to the Social Insurance Fund for the 2nd quarter of 2019

Who rents

The obligation to provide a report to 4-FSS is enshrined in Law No. 125-FZ. In accordance with legislative norms, all legal entities, individual entrepreneurs and private owners who employ the hired labor of insured citizens are required to report. In simple words, all employers who pay social insurance contributions to Social Security for their subordinates are required to submit a unified reporting form.

Insured persons, in accordance with paragraph 1 of Article 5 of Law No. 125-FZ, are recognized as:

1. Working citizens with whom an employment contract, agreement or contract has been concluded.
2. Citizens forced to work by court decision as part of the execution of a sentence.
3. Individuals working under civil contracts, copyright contracts, construction contracts and others, the terms of which provide for social insurance (payment by the employer of contributions for injuries).

Therefore, if your organization employs not only full-time employees, but also contract workers, be sure to study the contract that was signed with such a specialist. Pay special attention to the terms of accrual and payment of insurance coverage. If, in addition to mandatory contributions (compulsory health insurance and compulsory medical insurance), contributions for injuries are also indicated, then the amount of remuneration for the work of contract workers will have to be included in the reporting.

Deadlines for submitting 4-FSS

The deadline for submitting the Social Insurance Fund form for the 2nd quarter of 2019 depends on the method of submission. For policyholders generating paper reports, the report must be submitted no later than July 22, 2019. For injury contribution payers reporting electronically, until July 25.

For the 4-FSS report, the same rules apply for determining the type of submission of reports: for policyholders with an average number of up to 25 people, submission is provided on paper, for payers with 25 or more employees - exclusively in electronic form.

If activity is suspended

Companies suspend their operations infrequently. In most cases, this situation is familiar to non-profit organizations; public sector employees are “frozen” much less often.

If the activity of the entity is still suspended, there are no taxable charges in favor of employees, what to do with the reporting? Should I pass zero 4-FSS or not?

Definitely pass. Even if in the billing period there was not a single accrual in favor of full-time employees. For example, if a non-profit organization did not make payments throughout 2019, then the report must still be submitted on time. Officials did not provide any exceptions. 4-FSS will issue a fine for failure to pass the zero grade. To avoid penalties, you will have to fill out the title page of the 4-FSS form, as well as tables numbered 1, 2 and 5.

Features of filling out 4-FSS

Representatives of the Social Insurance Fund require that basic rules be followed when drawing up a reporting form on injuries:

1. It is acceptable to fill out the 4-FSS form by hand. For notes, use only black or blue ink.
2. All pages of the paper report must be signed by the head of the organization indicating the date of signing. Also, do not forget to put the page number in the special field at the top.
3. Corrections are not allowed. Therefore, if you make a mistake on one of the pages, you will have to rewrite it again.
4. The electronic version of 4-FSS must be certified by a qualified signature of an authorized person of the institution. Before sending, the electronic form must be checked in specialized verification programs.

It is not necessary to print out 4-FSS pages that lack information and submit them to Social Security.

The procedure for drawing up a 4-FSS report by a budget organization

Let's look at how to correctly fill out form 4-FSS for the 2nd quarter. 2019, you can download the file for free at the end of the article. We present the algorithm using the following example. GBOU DOD SDYUSSHOR "ALLUR" receives funding from the regional budget. OKVED 93.1 corresponds to group 1: tariff 0.2%. The average number of employees for the reporting period was 28 people. Employment contracts have been concluded with all employees.

Total accruals for the 1st half of 2019 - 18,000,000.00 rubles, including:

• April - 3,000,000 rubles;
• May - 3,000,000 rubles;
• June - 3,000,000 rubles.

Name of section of form 4-FSS	How to fill out
Title page	We enter information about the organization in the following order: Registration number and subordination code. Reporting period, adjustment number. Full name of the institution. Registration information about the organization (TIN, KPP, OGRN, contact phone number, OKVED, source of financing). Detailed address of the place of registration of the company. Information on the number of employees, including disabled people, employed in hazardous working conditions. Number of completed report pages and attachments. Information about the head of the organization or other authorized person.
Table No. 1	In the tabular section we indicate information about accruals made to employees, amounts not included in the calculation of insurance premiums, and the taxable base. We indicate the information by month, as well as the total amount on an accrual basis. Information for filling out the reporting form can be obtained by generating a turnover sheet for account 302.10 “Calculations for wages and accruals for wage payments.” We determine the contribution rate in accordance with the professional risk class.
Table No. 2	We fill in information about accrued insurance premiums for injuries and information about the transfer of payments to the budget. Data for the table can be obtained by generating a turnover sheet for account 303.06 “Calculations for insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.”
Table No. 3	To be completed in case of accrual to employees: benefits for temporary disability and maternity; holidays for sanatorium treatment; expenses for carrying out activities that reduce the risk of injury in the institution.
Table No. 4	Information about employees injured on the territory of a budgetary institution or while performing their official duties. If there are none, put dashes.
Table No. 5	Information about the special assessment of working conditions. If a special assessment was not carried out, put dashes in the cells.

Employers report on Form 4 to the Social Insurance Fund once a quarter annually. The new form is from the 1st quarter of 2015, it was approved on 02/26/2015 by order No. 56 of the FSS of the Russian Federation. In our article you will find detailed instructions for filling out the 4-FSS form.

Documentation submission time:

• Paper version - until the 20th day of the month following the calculation time.
• Electronic submission – until the 25th.

If the day falls on a weekend, then the 4-FSS report is submitted on the following Monday inclusive.

In the FSS calculation form 4, one indicator is entered in each line and the column corresponding to it. If there are no indicators, then a dash is added.

When calculating the form, it is necessary to fill out the title page, table 1,3,6,7,10. A stamp is placed on the title if the documentation is in paper form. If the company abandoned the seal from April 7, 2015, then it is not included in the form (replaced with the company’s letterhead, hologram seal or electronic signature).

Indicators are not provided and are not filled in for tables: 2, 3.1, 4, 4.1 - 4.3, 5, 8, 9.

Continuous numbering of completed pages is indicated in the “page” field. and the registration number of the policyholder is entered in accordance with the notice received by the Social Insurance Fund at the location of the company.

Filling out the title page of form 4 FSS

Title Form 4 FSS is filled out by the policyholder. The subsection “To be completed by an employee of the territorial body of the Fund” is left blank.

In the “Adjustment” column - code 000 for the initial filing of reports. When submitting the corrected form, the number 001, 002, 003 and further is entered.

The corrected calculation is provided in the form for the period in which errors were made and identified.

In the reporting, the first two cells “Reporting period (code)” are filled in. If there is an application for the allocation of funds to pay security for the insurance period, then the last two cells are filled in.

Report period— 1st quarter, half a year and 9 months of the year. Code 12 is entered in the column.

• The “Cessation of activity” box is entered upon liquidation of the enterprise. The letter "L" is placed.
• The “Name” field is the name of the company according to the constituent documentation. Details are provided. In the first two columns of the field TIN code is set to 00.
• “Payer Code” - in the first three columns - a code indicating the category of the insured, is determined by Appendix No. 1 on the Procedure for filling out the Calculation.
• The next two cells are the code according to Appendix No. 2, the last cells are No. 3.
• “Number of employees” - the number of insured persons, calculated in the manner determined by Rosstat. The number of employees on maternity leave and employees on maternity leave for up to 1.5 years is indicated.

You can download the form 4-FSS 2015.

Line by line procedure for filling out 4 FSS for the first quarter of 2015

Section 1 calculation. The enterprise code according to OKVED is indicated. The field is filled in by the organization that applies the lower tariff in accordance with Article 58 of the Federal Law of July 24, 2009 No. 212.

Table 1

table 2

Filling out this table in the 4-FSS report hides compulsory insurance - company indicators:

• Column 3 lines 1−6, 12 - number of paid days. 9−11 — number of payments. 7, 8, 14 - number of benefits.
• Column 4 - expenses from the beginning of the estimated time, transferred to account for insurance premiums accrued to the Social Insurance Fund.
• Column 5 - benefits paid from the federal budget.
• Line 1 - paid cases and benefits for.
• 2 - payment to external part-time workers.
• 3, 4 - benefits and the number of cases assigned to working stateless persons temporarily staying in the Russian Federation.
• From 5 to 14 - numbers in relation to other benefits (child care, and others) financed by the Social Insurance Fund.
• 15 is the total. Indicator lines 1, 3, 5, 7−9, 12−14.
• 16 - accrued but unpaid benefits for the last month of the reporting period.

Table 3

Indicators on the base subject to employee insurance contributions:

• Line 1 - Transfer in favor of employees.
• 2 - funds not subject to contributions.
• 3 - payment exceeding the base subject to contributions to the Social Insurance Fund.
• 4—contribution base, line number difference 1−3.
• From 5 to 8 - indicators of payments for individual companies, individual entrepreneurs and workers: pharmacies (line 5), ship crew members, entrepreneurs under the patent system and foreign citizens and stateless workers.

Table 3.1

Filled out by companies that have entered into contractual relations with persons temporarily located in the Russian Federation. The following columns contain information about the employee: TIN, SNILS, citizenship.

Table 4, 4.1, 4.2, 4.3

To be completed by organizations working in the field of information technology. Information is provided confirming the right to apply a lower tariff for contributions.

Table 4.1 is filled out by companies:

• Entrepreneurs simplified.
• Organizations combining simplified and patent taxation systems.

Table 4.2 - non-profit enterprises in simplified form. The area of ​​social services for citizens, development and research, education, healthcare and others.

Table 4.3 - entrepreneurs with a patent, except:

• Landlords of real estate on the right of ownership.
• Retailers who sell through sales premises or points of sale.
• Citizens providing catering services.

Table 5

Payments from the federal budget: additional payment for sick leave to former military personnel and funds in addition to benefits for citizens affected by radiation.

Table 6

• Column 3, line 1 - the total total subject to contributions to the Social Insurance Fund, calculated from the beginning of the year.
• Column 4 line 1 - payment to disabled people from the total amount.
• Column 5 line 1 - amount of payments not subject to contributions.
• Line 2 - accrual for the last three months of the reporting year.
• From 3 to 5 - detailing the numbers from line 2.
• Columns 3 to 5, line 2 - the same indices as in line 1 in columns 3−5.
• 6 - insurance rate established for the enterprise.
• 7—percentage of the organization’s discount on the insurance premium rate, if any.
• 8 - date of the order of the branch of the Federal Social Insurance Fund of the Russian Federation on the allowance.
• 9 - bonus, its percentage.
• 10 - final tariff with surcharge or discount.

Table 7

The debt to the Social Insurance Fund is reflected as of January 1 of the current reporting year. Accrued contributions for the quarter, details of funds. The total is indicated.

• Line 10 shows the debt of the Social Insurance Fund to the company. Line 11 - total of insurance expenses since the beginning of the year and details.
• Line 15 - debt at the end of the reporting period. Line 16 - the amount of obligations with an expired payment period.

Table 8 and 9 of calculation 4 FSS

Filled out by the organization when sick leave benefits are paid for injuries at work and occupational diseases. The full list is indicated in Article 8 of paragraph 1 of July 24, 1998 No. 125 Federal Law.

Table 9 is filled in if there are accidents at work, the number of victims.

Section 2 of FSS calculation

The calculation base, status and tariffs of mutual settlements with the Social Insurance Fund for contributions to accident insurance are indicated. The OKVED code is entered.

The reporting of 4 FSS for the 1st quarter of 2015 combines:

• Insurance premiums for temporary disability, pregnancy and maternity.
• Payments for accidents and occupational diseases.

Filling out form 4-FSS 2019 ,2018 order / instructions / rules

03.01.2019

Form 4-FSS

Beginning effective from the report for the 1st quarter of 2017new form 4-FSS, approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381, as amended Order of the FSS of Russia dated 06/07/2017 No. 275.

Effectiveness of the latest edition: 09.07.2017.

CHANGES, WHICH ARE INCLUDED IN APPENDICES N 1 AND N 2 TO THE ORDER OF THE FUNDSOCIAL INSURANCE OF THE RUSSIAN FEDERATION FROM SEPTEMBER 262016 N 381 "ON APPROVAL OF THE FORM OF CALCULATION FOR ACCRUEDAND PAID INSURANCE PREMIUMS FOR COMPULSORY SOCIAL

INSURANCE AGAINST ACCIDENTS AT PRODUCTION AND OCCUPATIONAL DISEASES, AS WELL AS COSTSFOR PAYMENT OF INSURANCE PROVISIONAND THE PROCEDURE FOR COMPLETING IT"

1. In Appendix No. 1 “Calculation of accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, as well as expenses for the payment of insurance coverage”:

a) the title page after the field "Code according to OKVED" is supplemented with the field "Budget organization: 1 - Federal budget 2 - Budget of a constituent entity of the Russian Federation 3 - Municipal budget4 - Mixed financing";

b) in Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases”:

add a new line 1.1 with the following content:

“Debt owed by a reorganized policyholder and (or) a separate division of a legal entity deregistered”;

line 8 should be amended as follows:

"Total (sum of lines 1 + 1.1 + 2 + 3 + 4 + 5 + 6 + 7)";

add a new line 14.1 with the following content:

“Debt from the territorial body of the Fund to the policyholder and (or) a separate division of a legal entity that has been deregistered”;

line 18 should be amended as follows:

"Total (sum of lines 12 + 14.1 + 15 + 16 + 17)."

2. In Appendix No. 2 “The procedure for filling out the calculation form for accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage (Form 4-FSS)”:

a) add a new subclause 5.12 with the following content:

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

c) in paragraph one of subclause 5.15, replace the words “as of the reporting date” with the words “for the period from the beginning of the year”;

d) in the subsection “Completing Table 2 “Calculations for compulsory social insurance against industrial accidents and occupational diseases” of the Calculation form”:

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

add a new subclause 11.1.1 with the following content:

"11.11.1. on line 14.1, the policyholder - legal successor reflects the amount of debt owed to the territorial body of the Fund, transferred to it from the reorganized policyholder in connection with the succession and (or) the legal entity reflects the amount of debt owed to the territorial body of the Fund of the deregistered separate division;";

Subclause 11.14 should be stated as follows:

"11.14. Line 17 reflects the written off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific policyholders or the industry for writing off arrears, as well as the amount of debt written off in accordance with Part 1 of Article 26.10 of the Federal Law of July 24 1998 N 125-FZ;

in subclause 11.15, replace the number “15” with the number “14.1”.

Features of filling out form 4-FSS in regions with direct payments social benefits

FSS of Russia by order of March 28, 2017 No. 114approved the specifics of filling out the new form 4-FSS by employers registered in regions with direct payments of social benefits.

The order was registered with the Ministry of Justice of Russia on April 14, 2017 No. 46387.

Start of validity of the document:starting with reporting to the Social Insurance Fund for the 1st quarter of 2017.

On the main changes in filling out 4-FSS according to Order No. 114 dated March 28, 2017:
in the “pilot” regions, employers in table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” do not fill in the indicators in line 15 “Expenses for compulsory social insurance”.
Table 3 “Expenses for compulsory social insurance against accidents at work and occupational diseases” is not filled out and is not presented at all.

Appendix No. 2 to the order of the FSS of Russia dated September 26, 2016 No. 381

ORDER COMPLETING THE CALCULATION FORM FOR ACCRUED AND PAIDINSURANCE PREMIUMS FOR COMPULSORY SOCIAL INSURANCEFROM PRODUCTION AND PROFESSIONAL ACCIDENTSDISEASES, AS WELL AS COSTS FOR PAYMENT OF INSURANCE SECURITY (FORM 4 - FSS)

I. General requirements

1. The calculation form for accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as for the costs of paying insurance coverage (Form 4 - Social Insurance Fund) (hereinafter referred to as the Calculation, Calculation form) is filled out using funds computer technology or by hand with a ballpoint (fountain) pen in black or blue in block letters.

2. When filling out the Calculation form, only one indicator is entered in each line and the corresponding columns. If there are no indicators provided for in the Calculation form, a dash is placed in the line and the corresponding column.

The title page, table 1, table 2, table 5 of the Calculation form are mandatory for submission by all policyholders.

If there are no indicators to fill out table 1.1, table 3, table 4 of the Calculation form, these tables are not filled out and are not submitted.

To correct errors, you must cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the policyholder or his representative under the correction indicating the date of correction.

All corrections are certified by the seal (if any) of the policyholder/legal successor or his representative.

Errors may not be corrected by correction or other similar means.

3. After filling out the Calculation form, sequential numbering of the completed pages is entered in the “page” field.

At the top of each completed page of the Calculation, the fields “Insured's Registration Number” and “Subordination Code” are filled in in accordance with the notice (notification) of the insured issued upon registration (registration) with the territorial body of the Fund.

At the end of each page of the Calculation, the signature of the policyholder (successor) or his representative and the date of signing of the Calculation are affixed.

II. Filling out the cover page of the Calculation form

4. The title page of the Calculation form is filled out by the policyholder, except for the subsection “To be filled out by an employee of the territorial body of the Fund.”

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

5.1. in the field "Insurant's registration number" the registration number of the insured is indicated;

5.2. the “Subordination Code” field consists of five cells and indicates the territorial body of the Fund in which the policyholder is currently registered;

5.3. in the "Adjustment number" field:

when submitting the primary Calculation, code 000 is indicated;

when submitted to the territorial body of the Settlement Fund, which reflects changes in accordance with Article 24 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” (Collection of Legislation of the Russian Federation, 1998 , N 31, Art. 3803; 2003, N 17, Art. 1554; 2014, N 49, Art. 6915; 2016, N 1, Art. 14; N 27, Art. 4183) (hereinafter referred to as the Federal Law of July 24 1998 N 125-FZ) (updated Calculation for the corresponding period), a number is entered indicating which account Calculation, taking into account the changes and additions made, is submitted by the policyholder to the territorial body of the Fund (for example: 001, 002, 003,...010 ).

The updated Calculation is presented in the form that was in force in the period for which errors (distortions) were identified;

5.4. in the “Reporting period (code)” field, the period for which the Calculation is being submitted and the number of requests from the policyholder for the allocation of the necessary funds for the payment of insurance compensation are entered.

When presenting the Calculation for the first quarter, half a year, nine months and a year, only the first two cells of the “Reporting period (code)” field are filled in. When applying for the allocation of the necessary funds for the payment of insurance coverage, only the last two cells are filled in the “Reporting period (code)” field.

Reporting periods are the first quarter, half a year and nine months of the calendar year, which are designated respectively as “03”, “06”, “09”. The billing period is the calendar year, which is designated by the number "12". The number of requests from the policyholder for the allocation of the necessary funds to pay insurance compensation is indicated as 01, 02, 03,... 10;

5.5. in the “Calendar year” field, enter the calendar year for the billing period of which the Calculation (adjusted calculation) is being submitted;

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

5.7. in the field “Full name of the organization, separate subdivision/full name (last if available) of an individual entrepreneur, individual” the name of the organization is indicated in accordance with the constituent documents or a branch of a foreign organization operating in the territory of the Russian Federation, a separate subdivision; when submitting a Calculation by an individual entrepreneur, lawyer, notary engaged in private practice, the head of a peasant farm, an individual who is not recognized as an individual entrepreneur, his last name, first name, patronymic (the latter if available) (in full, without abbreviations) are indicated in accordance with the document , identification;

5.8. in the "TIN" field (taxpayer identification number (hereinafter - TIN)) the policyholder's TIN is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at its location in the territory of the Russian Federation.

For an individual who is not recognized as an individual entrepreneur (hereinafter - an individual), an individual entrepreneur, the TIN is indicated in accordance with the certificate of registration with the tax authority of the individual at the place of residence on the territory of the Russian Federation.

When an organization fills out a TIN, which consists of ten characters, in the area of ​​twelve cells reserved for recording the TIN indicator, zeros (00) should be entered in the first two cells;

5.9. in the field "KPP" (reason code for registration) (hereinafter referred to as KPP) at the location of the organization, the KPP is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location in the territory Russian Federation.

The checkpoint at the location of the separate subdivision is indicated in accordance with the notice of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation at the location of the separate subdivision on the territory of the Russian Federation;

5.10. in the field "OGRN (OGRNIP)" the main state registration number (hereinafter referred to as OGRN) is indicated in accordance with the certificate of state registration of a legal entity formed in accordance with the legislation of the Russian Federation at its location on the territory of the Russian Federation.

For an individual entrepreneur, the main state registration number of an individual entrepreneur (hereinafter referred to as OGRNIP) is indicated in accordance with the certificate of state registration of an individual as an individual entrepreneur.

When filling out the OGRN of a legal entity, which consists of thirteen characters, in the area of ​​fifteen cells reserved for recording the OGRN indicator, zeros (00) should be entered in the first two cells;

5.11. In the field "OKVED Code" the code is indicated according to the All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev. 2) for the main type of economic activity of the insured, determined in accordance with Decree of the Government of the Russian Federation dated December 1, 2005 N 713 "On approval of the Rules for classifying types of economic activities as professional risk" (Collected Legislation of the Russian Federation, 2005, No. 50, Art. 5300; 2010, No. 52, Art. 7104; 2011, No. 2, Art. 392; 2013, No. 13, Art. 1559; 2016, N 26, Art. 4057) and by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 N 55 “On approval of the Procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against accidents at work and professional diseases - a legal entity, as well as types of economic activities of the insurer's divisions, which are independent classification units" (registered by the Ministry of Justice of the Russian Federation on February 20, 2006, registration N 7522) as amended by orders of the Ministry of Health and Social Development of the Russian Federation dated August 1, 2008 N 376n (registered by the Ministry of Justice of the Russian Federation on August 15, 2008, registration N 12133), dated June 22, 2011 N 606n (registered by the Ministry of Justice of the Russian Federation on August 3, 2011, registration N 21550), dated October 25, 2011 No. 1212n (registered by the Ministry of Justice of the Russian Federation on February 20, 2012, registration No. 23266) (hereinafter referred to as Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55).

Newly created organizations - insurers for compulsory social insurance against industrial accidents and occupational diseases indicate a code according to the state registration authority, and starting from the second year of activity - a code confirmed in the prescribed manner in the territorial bodies of the Fund.

5.12. in the "Contact telephone number" field, indicate the city or mobile telephone number of the policyholder/successor or representative of the policyholder with the city code or cellular operator, respectively. The numbers are filled in in each cell without using the dash and parenthesis signs;

5.13. in the fields provided for indicating the registration address:

legal entities - legal address is indicated;

individuals, individual entrepreneurs - the registration address at the place of residence is indicated;

5.14. in the field "Average number of employees" the average number of employees is indicated, calculated in accordance with the federal statistical observation forms approved by the federal executive body authorized by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of the Federal Law of November 29, 2007 N 282- Federal Law "On official statistical accounting and the system of state statistics in the Russian Federation" (Collected Legislation of the Russian Federation, 2007, N 49, Art. 6043; 2012, N 43, Art. 5784; 2013, N 27, Art. 3463; N 30, Art. 4084) (hereinafter referred to as Federal Law of November 29, 2007 N 282-FZ) as of the reporting date.

In the fields “Number of working disabled people”, “Number of workers engaged in work with harmful and (or) dangerous production factors” the list number of working disabled people, workers engaged in work with harmful and (or) dangerous production factors, calculated in accordance with federal statistical observation forms approved by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of Federal Law No. 282-FZ of November 29, 2007) as of the reporting date;

5.15. information on the number of pages of the submitted Calculation and the number of attached sheets of supporting documents is indicated in the fields “Calculation submitted on” and “with the attachment of supporting documents or their copies on”;

5.16. in the field “I confirm the accuracy and completeness of the information specified in this calculation”:

in the field “1 - policyholder”, “2 – representative of the policyholder”, “3 – legal successor”, if the accuracy and completeness of the information contained in the Calculation is confirmed by the head of the organization, individual entrepreneur or individual, the number “1” is entered; in case of confirmation of the accuracy and completeness of the information, the representative of the policyholder enters the number “2”; if the accuracy and completeness of the information is confirmed, the legal successor of the liquidated organization enters the number “3”;

in the field “Full name (last if available) of the head of the organization, individual entrepreneur, individual, representative of the policyholder” when confirming the accuracy and completeness of the information contained in the Calculation:

The head of the organization - the policyholder/legal successor - indicates the last name, first name, patronymic (last if available) of the head of the organization in full accordance with the constituent documents;

Individual, individual entrepreneur - indicate the surname, first name, patronymic (last if available) of the individual, individual entrepreneur;

The representative of the policyholder/legal successor - an individual - indicates the last name, first name, patronymic (last if available) of the individual in accordance with the identity document;

The representative of the policyholder/successor - a legal entity - indicates the name of this legal entity in accordance with the constituent documents, and affixes the seal of the organization;

in the fields "Signature", "Date", "M.P." the signature of the policyholder/successor or his representative is affixed, the date of signing the Calculation; if the organization submits the Calculation, a stamp is affixed (if any);

in the field "Document confirming the authority of the representative" the type of document confirming the authority of the representative of the policyholder/legal successor is indicated;

5.17. The field “To be filled in by an employee of the territorial body of the Fund Information on the submission of the calculation” is filled in when submitting the Calculation on paper:

in the field "This calculation is submitted (code)" the method of presentation is indicated ("01" - on paper, "02" - by post);

in the field “with the attachment of supporting documents or their copies on sheets” the number of sheets, supporting documents or their copies attached to the Calculation is indicated;

In the field "Date of submission of calculation" the following is entered:

date of submission of the Calculation in person or through a representative of the policyholder;

date of sending the postal item with a description of the attachment when sending the Calculation by mail.

In addition, this section indicates the last name, first name and patronymic (if any) of the employee of the territorial body of the Fund who accepted the Calculation, and puts his signature.

III. Filling out the section "Calculation based on accrued paid insurance premiums for compulsory socialindustrial accident insurance

General requirements

6. An insured who has independent classification units, allocated in accordance with Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 N 55, submits a Calculation compiled for the organization as a whole and for each division of the insured, which is an independent classification unit.

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

7. When filling out the table:

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

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

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

7.4. line 4 in the corresponding columns reflects the amount of payments in favor of working disabled people;

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

7.6. in line 6 the percentage of the discount to the insurance rate established by the territorial body of the Fund for the current calendar year is entered in accordance with the Rules for establishing discounts and surcharges for policyholders to insurance rates for compulsory social insurance against industrial accidents and occupational diseases, approved by the Decree of the Government of the Russian Federation dated 30 May 2012 N 524 “On approval of the Rules for establishing discounts and surcharges for policyholders on insurance rates for compulsory social insurance against industrial accidents and occupational diseases” (Collected Legislation of the Russian Federation, 2012, N 23, Art. 3021; ​​2013, N 22 , Art. 2809; 2014, No. 32, Art. 4499) (hereinafter referred to as Decree of the Government of the Russian Federation of May 30, 2012 No. 524);

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

7.8. line 8 indicates the date of the order of the territorial body of the Fund to establish an additional premium to the insurance tariff for the policyholder (separate unit);

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

Filling out table 1.1 "Information required for calculating insurance premiums by policyholders, specified in paragraph 2.1 of Article 22 of the Federal Law dated July 24, 1998 N 125-FZ "Calculation forms

8. The table is filled out by insurers who temporarily send their employees under an agreement on the provision of labor for workers (personnel) in the cases and on the conditions established by the Labor Code of the Russian Federation (Collected Legislation of the Russian Federation, 2002, No. 1, Art. 3, No. 30, Art. 3014, 3033; 2003, N 27, Art. 2700; 2004, N 18, Art. 1690; N 35, Art. 3607; 2005, N 1, Art. 27; N 19, Art. 1752; 2006, N 27 , Art. 2878; N 52, Art. 5498; 2007, N 1, Art. 34; N 17, Art. 1930; N 30, Art. 3808; N 41, Art. 4844; N 43, Art. 5084; N 49, Art. 6070; 2008, N 9, Art. 812; N 30, Art. 3613, 3616; N 52, Art. 6235, 6236; 2009, N 1, Art. 17, 21; N 19, Art. 2270 ; N 29, Art. 3604; N 30, Art. 3732, 3739; N 46, Art. 5419; N 48, Art. 5717; 2010, N 31, Art. 4196; N 52, Art. 7002; 2011, N 1, Art. 49; N 25, Art. 3539; N 27, Art. 3880; N 30, Art. 4586, 4590, 4591, 4596; N 45, Art. 6333, 6335; N 48, Art. 6730, 6735 ; N 49, Art. 7015, 7031; N 50, Art. 7359; 2012, N 10, Art. 1164; N 14, Art. 1553; N 18, Art. 2127; N 31, Art. 4325; N 47, Article 6399; N 50, art. 6954, 6957, 6959; N 53, Art. 7605; 2013, N 14, art. 1666, 1668; N 19, art. 2322, 2326, 2329; N 23, Art. 2866, 2883; N 27, art. 3449, 3454, 3477; N 30, art. 4037; N 48, art. 6165; N 52, art. 6986; 2014, N 14, art. 1542, 1547, 1548; N 19, art. 2321; N 23, Art. 2930; N 26, Art. 3405; N 30, art. 4217; N 45, art. 6143; N 48, art. 6639; N 49, art. 6918; N 52, art. 7543, 7554; 2015, N 1, art. 10, 42, 72; N 14, Art. 2022; N 18, art. 2625; N 24, art. 3379; N 27, art. 3991, 3992; N 29, art. 4356, 4359, 4363, 4368; N 41, art. 5639; 2016, N 1, art. 11, 54; N 18, art. 2508, N 27, art. 4169, 4172, 4205, 4238, 4280, 4281), Law of the Russian Federation of April 19, 1991 N 1032-1 “On employment in the Russian Federation” (Collected Legislation of the Russian Federation, 1996, N 17, Art. 1915; 1998, N 30, Art. 3613; 1999, N 18, Art. 2211; N 29, Art. 3696; N 47, Art. 5613; 2000, N 33, Art. 3348; 2001, N 53, Art. 5024; 2002, N 30, Art. 3033; 2003, N 2, Art. 160, 167; 2004, N 35, Art. 3607; 2006, N 1, Art. 10; 2007, N 1, Art. 21; N 43, Art. 5084; 2008, N 30, Art. 3616; N 52, Art. 6242; 2009, N 23, Art. 2761; N 30, Art. 3739; N 52, Art. 6441, 6443; 2010, N 30, Art. 3993; N 31, Art. 4196; 2011, N 27, Art. 3880; N 29, Art. 4296; N 49, Art. 7039; 2012, N 31, Art. 4322; 2012, N 53, Art. 7653; 2013, N 8, Art. 717; N 27, Art. 3454, 3477; 2014, N 19, Art. 2321; N 30, Art. 4217; N 49, Art. 6928; N 52, Art. 7536; 2016, No. 1, Article 8, 14; No. 11, Article 1493), other federal laws, to work for another legal entity or individual entrepreneur.

9. When filling out the table:

9.1. the number of completed lines in Table 1.1 must correspond to the number of legal entities or individual entrepreneurs to which the insurer temporarily sent its employees under an agreement on the provision of labor for workers (personnel) in cases and under the conditions established by the Labor Code of the Russian Federation, the Law of the Russian Federation of April 19, 1991 year N 1032-1 “On employment of the population in the Russian Federation” (hereinafter referred to as the agreement), other federal laws;

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

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

9.4. Column 6 reflects payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are charged, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.5. Column 7 reflects payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

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

9.7. in columns 9, 11, 13, payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, 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 rate of the receiving legal entity or individual entrepreneur, taking into account the established discount or surcharge to the insurance rate. The data is filled in with two decimal places after the decimal point.

Filling out table 2 "Calculations for compulsory social and occupational diseases" Calculation forms

10. The table is filled out based on the policyholder’s accounting records.

11. When filling out the table:

11.1. Line 1 reflects the amount of debt for insurance premiums from industrial accidents and occupational diseases that the insurer has accumulated 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 contributions for compulsory social insurance against accidents at work and occupational diseases from the beginning of the billing period in accordance with the amount of the established insurance tariff, taking into account the discount (surcharge). The amount is divided “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 based on reports of on-site and desk audits;

11.4. line 4 reflects the amounts of expenses not accepted for offset by the territorial body of the Fund for past billing periods based on reports of on-site and desk inspections;

11.5. line 5 reflects the amount of insurance premiums accrued for previous billing periods by the policyholder, subject to payment 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 policyholder in order to reimburse 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 policyholder’s bank account as a return of overpaid (collected) amounts of insurance premiums, offset of the amount of overpaid (collected) insurance premiums to pay off the debt on penalties and fines to be collected.

11.8. line 8 - control line, where the sum of the values ​​of lines 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 policyholder’s accounting data:

line 10 reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting (calculation) period, formed due to the excess of expenses incurred for compulsory social insurance against accidents at work and occupational diseases over the amount of insurance premiums subject to transfer to the territorial body of the Fund;

line 11 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder 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 owed to the territorial body of the Fund at the beginning of the billing period, formed due to the excess of expenses for compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance contributions subject to transfer to the territorial body of the Fund, which during the billing period did not changes (based on the policyholder’s accounting data);

line 14 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the beginning of the billing period;

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

11.12. line 15 reflects the costs of 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 reflects the amounts of insurance premiums transferred by the policyholder 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 policyholders or the industry for writing off 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 debt on penalties due to 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 to the court for the collection of arrears and arrears of penalties;

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

11.16. line 19 reflects the debt owed by the policyholder at the end of the reporting (calculation) period based on the policyholder's accounting data, including arrears (line 20).

Filling out table 3 "Expenditures for compulsory social insurance against accidents at workand occupational diseases" Calculation forms

12. When filling out the table:

12.1. Lines 1, 4, 7 reflect the expenses incurred by the policyholder in accordance with the current regulatory legal acts on compulsory social insurance against industrial accidents and occupational diseases, of which:

on lines 2, 5 - expenses incurred by the insured to the injured person working outside;

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

12.2. Line 9 reflects expenses incurred by the insurer to finance preventive measures to reduce industrial injuries and occupational diseases. These expenses are made in accordance with the Rules for financial support of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium and resort treatment of workers engaged 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 10 December 2012 N 580н (registered by the Ministry of Justice of the Russian Federation on December 29, 2012, registration N 26440) as amended by orders of the Ministry of Labor and Social Protection of the Russian Federation dated May 24, 2013 N 220н (registered by the Ministry of Justice of the Russian Federation on July 2 2013, registration N 28964), dated February 20, 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), dated April 29, 2016 N 201n (registered by the Ministry of Justice of the Russian Federation on August 1 2016, registration N 43040), dated July 14, 2016 N 353n (registered by the Ministry of Justice of the Russian Federation on August 8, 2016, registration N 43140);

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

12.4. line 11 reflects for information purposes 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 was not missed;

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

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

Filling out table 4 "Number of victims (insured) in connection with insured events in the reporting periodperiod" of the Calculation form

13. When filling out the table:

13.1. on line 1, the data is filled out on the basis of reports of industrial accidents in form N-1 (Appendix No. 1 to the resolution of the Ministry of Labor and Social Development of the Russian Federation dated October 24, 2002 No. 73 “On approval of document forms required for investigation and recording accidents at work, and provisions on the specifics of investigating accidents at work in certain industries and organizations" (registered by the Ministry of Justice of the Russian Federation on December 5, 2002, registration No. 3999) as amended by order of the Ministry of Labor and Social Protection of the Russian Federation dated 20 February 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), highlighting the number of fatal cases (line 2);

13.2. on line 3, the data is filled in on the basis of reports on cases of occupational diseases (appendix to the Regulations on the investigation and recording of occupational diseases, approved by Decree of the Government of the Russian Federation of December 15, 2000 N 967 “On approval of the Regulations on the investigation and recording of occupational diseases” (Collected Legislation Russian Federation, 2000, No. 52, Article 5149; 2015, No. 1, Article 262).

13.3. line 4 reflects the sum of the values ​​of lines 1, 3, highlighting on line 5 the number of victims (insured) in cases that resulted only in temporary disability. The data on line 5 is filled in on the basis of certificates of incapacity for work;

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

Filling out table 5 "Information on the results of the conducted special assessment of working conditions and mandatory mandatorypreliminary and periodic medical examinationsemployees at the beginning of the year" Calculation forms

14. When filling out the table:

14.1. on line 1 in column 3, data on the total number of employer’s jobs subject to a special assessment of working conditions is 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; if a special assessment of working conditions was not carried out by the insured, then “0” is entered in columns 4 - 6.

In the event that the validity period of the results of certification of workplaces for working conditions, carried out in accordance with the Federal Law of December 28, 2013 N 426-FZ "On Special Assessment of Working Conditions" (Collection of Legislation of the Russian Federation, 2013) , N 52, Art. 6991; 2014, N 26, Art. 3366; 2015, N 29, Art. 4342; 2016, N 18, Art. 2512) (hereinafter referred to as Federal Law of December 28, 2013 N 426-FZ ) order, has not expired, then on line 1 in columns 4 - 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information based on this certification is indicated.

14.2. on line 2, columns 7 - 8 indicate data on the number of workers engaged in work with harmful and (or) hazardous production factors who are subject to and have undergone mandatory preliminary and periodic inspections.

Columns 7 - 8 are filled out in accordance with the information contained in the final acts of the medical commission based on the results of periodic medical examinations (examinations) of workers (clause 42 of the Procedure for conducting mandatory preliminary (upon entry to work) and periodic medical examinations (examinations) of workers employed in heavy labor 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 dated April 12, 2011 N 302n (registered by the Ministry of Justice of the Russian Federation on October 21, 2011, registration N 22111) as amended, introduced by orders of the Ministry of Health of the Russian Federation dated May 15, 2013 N 296n (registered by the Ministry of Justice of the Russian Federation on July 3, 2013, registration N 28970), dated December 5, 2014 N 801n (registered by the Ministry of Justice of the Russian Federation on February 3, 2015 , registration N 35848) (hereinafter referred to as the Procedure) and in accordance with the information contained in the conclusions based on the results of a preliminary medical examination issued to employees who have undergone these examinations over the previous year (clause 12 of the Procedure);

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

14.4. Column 8 indicates the number of employees engaged in work with harmful and (or) hazardous production factors who have undergone mandatory preliminary and periodic inspections.

In this case, the results of mandatory preliminary and periodic medical examinations of workers as of the beginning of the year should be taken into account, taking into account that, according to paragraph 15 of the Procedure, the frequency of periodic medical examinations is determined by the types of harmful and (or) hazardous production factors affecting the employee, or the types of work performed .

Form 4-FSS for the year will be one of the first to be submitted in 2019. In the article we will tell you whether the report form has changed, what to pay special attention to when filling it out, and will also give you the opportunity to download a ready-made sample of the 4-FSS form.

Form 4-FSS 2018

Currently, the only type of contributions fully controlled by the extra-budgetary fund (FSS) remains contributions for injury insurance, subject to the Law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ. In 2018, nothing fundamentally changed in the procedure for working with contributions for injuries. Form 4-FSS also remained relevant, in the version that was in force in the 3rd quarter of 2017.

Let us remind you that the current 4-FSS was put into circulation by order of the FSS of the Russian Federation dated September 26, 2016 No. 381, began to be used with reporting for the 1st quarter of 2017, and was corrected for the report for 9 months of 2017 (order of the FSS of the Russian Federation dated June 7, 2017 No. 275 ), adding:

• a field for a code reflecting an indication of the source of funds received by the budget organization on the title page of the report;
• additional lines to reflect the debt of the policyholder (or the fund to it), which arose during the reorganization or closure of its separate division, in the table of the form reflecting data on accruals and calculations of contributions;
• necessary adjustments to the filling rules.

No later changes were made to the form. Therefore, the 4-FSS report for 2018 will be generated on this form, familiar to everyone.

Form 4-FSS for the annual report And Explanations on the sources of information for filling it out can be found in this material.

Features of entering data into 4-FSS

Form 4-FSS for the year will need to be filled out, adhering to the design rules contained in the same order of the FSS of the Russian Federation dated September 26, 2016 No. 381 (in its current version), which approved the form of this report. In comparison with the rules in force for annual reports submitted to social insurance for periods before 2017, the procedure used to fill out 4-FSS for the current year has no fundamental innovations.

The general rules of this procedure require that Form 4-FSS be drawn up for the year in the same way as interim reports, i.e., taking into account the fact that:

• it contains mandatory and optional tables;
• the absence of data to fill out a field (columns, lines) must be marked with a dash;
• a report with erroneous data may be replaced with a corrected one.

Nuances in the procedure for entering data into Form 4-FSS for the year may appear for policyholders who have become participants in the pilot project. Since participation in this project excludes the emergence of an intermediary role of the policyholder in the procedure for insurance payments to employees, the report will not reflect expenses incurred at the expense of the Social Insurance Fund. That is, when filling out Form 4-FSS for the year, such policyholders will not show information about them in the corresponding report tables.

A special situation may arise for those participants in the pilot project who joined it during the year. They may have expenses in their report that are not reflected by the pilot project participants who were already connected to it at the beginning of 2018. Order No. 114 of the Federal Social Insurance Fund of the Russian Federation dated March 28, 2017, is devoted to the specifics of entering data on such expenses into the report.

About some special issues that arise for policyholders involved in the pilot project when preparing documents related to insured events, read the articles:

• “FSS pilot project - how to participate and what are the advantages?” ;
• “FSS pilot project - how to fill out sick leave.”

Sample of the annual report 4-FSS

A sample of filling out 4-FSS for the year is available on our website.

However, let us immediately make a reservation that when creating the above example of filling out 4-FSS for the year, we did not use all the tables of the existing report, since our task is limited to reflecting the design principles. Therefore, the given sample 4-FSS for the year can be used as a form for this report only when there is no need to fill out the tables missing from it. If there is such a need, then it is better to initially take the full version of the form to enter data into the 4-FSS report for the year, filled out according to your own real data.

Only those insurers whose average number of employees does not exceed 25 people (Clause 1, Article 24 of Law No. 125-FZ of July 24, 1998) can prepare a report for submission to the Social Insurance Fund in paper version. The rest will prepare it electronically using software, using the report form contained in the program. The program will automatically exclude unfilled tables from the generated report.

Results

The 4-FSS report in 2018-2019 is the only one subject to submission to the extra-budgetary fund. To complete it, you should use a form approved by a separate order of the FSS (dated September 26, 2016 No. 381). For policyholders taking part in a pilot project that removes them from the role of intermediaries in the payment of insurance amounts, there are special features in filling out the report.