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 the total amount of 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. Tariff rate is equal to 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 the company had insured events in the reporting period. 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 by the 20th paper form) and until 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 accrued wage during the reporting period.
What is the deadline for submitting 4-FSS calculations in 2018? Where to send them? Do the deadlines for submitting paper or electronic 4-FSS reports differ in 2018? Here is a table that is a calendar for submitting reports to the FSS in 2018.
4-FSS reporting in 2018
In 2018, the following must be submitted to the FSS units:
- 4-FSS calculation for 2017. Cm. " ";
- calculation of contributions to the 4-FSS for periods starting from 2018 (the 4-FSS calculation form was approved by Order of the FSS dated September 26, 2016 No. 381).
Form 4-FSS is submitted only for contributions from accidents. For all other types of contributions, you need to report to the IFTS.
At the same time, the deadlines for submitting 4-FSS settlements in 2018 depend on the form in which reports are submitted: “on paper” or in electronic format.
Deadline for submission of 4-FSS for 2017 in 2018 (table)
Electronic format: deadlines
If the average number of employees for 2017 is more than 25 people, then Form 4-FSS should be submitted electronically. The deadline for submitting 4-FSS in 2018 in electronic form ends after 25 calendar days of the month following the reporting (billing) period:
- for the first quarter of 2018 - April 25;
- for the first half of 2018 - July 25;
- for 9 months of 2018 - October 25;
- for 2018 - January 25th.
Paper 4-FSS: timing
If the average number of employees does not exceed 25 people, then 4-FSS reports on contributions "for injuries" can be submitted "on paper". The deadline for submission of 4-FSS in 2018 on paper expires 20 calendar days after the reporting (calculation) period.
In 2020 legal entities having 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
At late delivery 4-FSS, an 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 at 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 upload a ready-made calculation from your accounting program, choose FSS menu > 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 decipher the calculation or check 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
By law, in the form of 4-FSS, Table 2 must be completed in all cases. Even if you submit a zero calculation without indicators - when reporting period there were no payments subject to injury insurance premiums. Therefore, we tell how we fill out Table 2 4-FSS.
What to be guided by
According to the requirements of the Social Insurance Fund, calculations for compulsory social insurance against industrial accidents and occupational diseases are reflected in Table 2 of Form 4-FSS. Its form was approved by order No. 381 dated September 26, 2016 (Appendix No. 1). The same order fixed the procedure for filling out this calculation.
Regarding Table 2 of the 4-FSS, the filling rules are set out in Section III of Appendix No. 2 to this order.
Below is what Table 2 of the 4-FSS looks like in 2018. It occupies one sheet:
How to draw up Table 2 for calculating 4-FSS
Now let's consider in detail the filling of Table 2 4-FSS.
It is important that filling out Table 2 of the 4-FSS form should be based on records accounting insured employer.
| Props of Table 2 of the 4-FSS report | What to reflect |
| How to fill out line 1 of Table 2 of Form 4-FSS | Debt on insurance premiums for injuries at the beginning of the billing period. It should be equal to line 19 (debt due to the insured at the end of the period) for the previous billing period, which remains the same throughout the billing period. |
| Line 1.1 | Here, on the basis of Art. 23 of the Law of July 24, 1998 No. 125-FZ<Об обязательном соцстраховании от несчастий на производстве и профзаболеваний˃ (далее – Закон № 125-ФЗ):
|
| How to fill in line 2 of Table 2 4-FSS | They show the amount of accrued contributions from the beginning of the billing period according to the established tariff, taking into account the discount (surcharge). This amount is divided into: |
| Line 3 | Show contributions accrued by the territorial branch of the FSS in accordance with the acts of on-site and desk audits |
| Line 4 | Expenses that the FSS did not accept for offset for past settlement periods in accordance with the acts of on-site and desk audits |
| Line 5 | Contributions accrued by the insured for past settlement periods payable to the territorial FSS |
| Line 6 | Amounts received from the FSS to a bank account to reimburse costs in excess of accrued insurance premiums; |
| Line 7 | Amounts transferred by the FSS to a bank account as a refund of overpayment of (overcharged) contributions, offset of overpayment of (overcharged) contributions towards repayment of debt on penalties and fines recoverable |
| Line 8 | Has a control character. Here is the sum of the indicators for lines 1 to 7. |
| Line 9 | Debt for the FSS at the end of the reporting (billing) period according to the accounting data of the insured |
| Line 10 | Debt for the Social Insurance Fund at the end of the reporting (calculation) period from the excess of expenses incurred on compulsory social insurance over contributions payable to the Social Insurance Fund |
| Line 11 | Debt for the FSS at the end of the reporting (calculation) period from overpayment of contributions |
| Line 12 | Debt for the FSS at the beginning of the billing period |
| Line 13 | Debt for the FSS at the beginning of the billing period from the excess of the costs incurred for compulsory social insurance over contributions payable to the FSS (based on the accounting of the insured). The latter do not change during the billing period. |
| Line 14 | Debt for the FSS at the beginning of the billing period from overpayment of contributions |
| Line 14.1 | The successor insured shows the debt for the FSS, transferred to him from the reorganized person in the order of succession of rights and obligations and / or the legal entity shows the debt for the FSS before the deregistered separation |
| How to fill out line 15 of Table 2 4-FSS | Expenses for injuries and occupational diseases on the rise from the beginning of the year with division:
|
| Line 16 | Paid contributions to the personal account of the FSS Branch opened with the Federal Treasury, indicating the date and number of the payment |
| Line 17 | The amount of debt on contributions, written off on the basis of the law to a specific insurer or industry, as well as a bad debt by virtue of Part 1 of Art. 26.10 of Law No. 125-FZ |
| Line 18 | This line is a control line. It reflects the sum of indicators in lines 12, 14.1 - 17 |
| Line 19 | Debt due to the insured at the end of the reporting (settlement) period according to its accounting data |
| How to fill out line 20 of Table 2 4-FSS | Arrears in contributions (for example, due to a tariff increase) |
In 2020, accountants submit a 4-FSS report four times. In January, they report for 2019, in April - for the first quarter, in July - for the second, and in October - for the third quarter of 2020. The report for all 4 quarters of 2020 is due in 2021. We will tell you what a 4-FSS report is, how to fill it out, in what ways and when to submit it.
Report 4-FSS: who rents and why
4-FSS is a mandatory quarterly report for all legal entities and individual entrepreneurs who accrue injury contributions for their employees under an employment or civil law contract. It is also handed over by individuals who hire official assistants under an employment contract. For example, a personal chef or driver.
The report is needed to calculate insurance premiums for work-related injuries and occupational diseases of insured employees of the company. The calculation takes into account information on accidents and on special assessments of working conditions and medical examinations of the employee. Also in the form there are insurance premiums at a fixed rate, information about the employer's expenses for paying sick leave.
Accounting form 4-FSS appeared in 2017. 4-FSS was approved in September 2016 and entered into force in January 2017. In June 2017, the FSS updated the form by order of June 7, 2017 No. 275, since then it has not changed. A field has been added to the title page, which is filled in by budgetary organizations. The remaining changes affected the division of responsibilities between the FSS and the Federal Tax Service. Part of the calculations were removed from Social Insurance, and now the section on disability (temporary, due to illness or in connection with motherhood) has been transferred to the Federal Tax Service.
Zero form 4-FSS in 2020
An organization or entrepreneur who did not work in the reporting period and did not make any deductions to employees must also report in the 4-FSS form. In this case, it is necessary to submit a zero form, than to notify the FSS of the lack of activity in the reporting period.
As part of the zero form, they hand over the title page, and tables 1, 2 and 5, which are filled in with dashes. Together with the form, you can submit an explanation to the FSS that you did not work, did not pay salaries, and, therefore, did not make contributions to the fund. But this is not necessary, if necessary, the FSS itself will request the necessary information.
Submit a 4-FSS report to Kontur.Accounting - a service for convenient accounting and reporting via the Internet.