Form 4-FSS 2018-2019 – Kontur.Extern

New form 4-FSS from the 4th quarter of 2021. Annual reporting on form 4-FSS for 2021 must be submitted by January 21, 2021. Who must submit the form and what fines await those who missed it - in our article.

Payers of insurance premiums regularly submit a report in Form 4-FSS. This is the so-called reporting on “accident” insurance - it must be submitted only for premiums for occupational diseases and accidents. You need to fill out the form four times a year - every quarter. Read in the article who must submit the report and when, how the report form has changed in 2021, and also see the instructions for filling it out.

Who takes 4-FSS

Preparation of this reporting is the responsibility of all organizations and entrepreneurs using the services of hired specialists under employment contracts. It applies to all business entities, regardless of the field of activity and the presence or absence of a general director.

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Submitting and filling out 4-FSS in 2021 is optional only for companies without staff: they have nothing to indicate in the columns of this report. Similarly, the form is not prepared by companies without a general director, which employ exclusively specialists hired under civil contracts, which do not stipulate the obligation to pay contributions for injuries (clause 1, article 5 of the Law of July 24, 1998 No. 125-FZ “On mandatory social insurance against accidents at work and occupational diseases).

Also see “Responsibility for failure to pass zero 4-FSS”.

Who submits Form 4-FSS for 2018 and when?

Form 4-FSS displays information about accrued and paid “accidental” contributions at work. It is submitted at the end of each quarter to the territorial office of the Social Insurance Fund by all employers:

LLC and JSC;
Individual entrepreneur with hired employees;
private practitioners paying remuneration to citizens subject to compulsory social insurance.

If no activity was carried out and wages were not paid to hired employees, then:

LLCs are required to submit a zero calculation;
Individual entrepreneurs registered as policyholders submit a report with zero indicators;
Individual entrepreneurs without registration with the Social Insurance Fund and without employees do not report on injuries.

Individual entrepreneurs without hired employees have the right to register with the Social Insurance Fund on a voluntary basis and pay insurance premiums for themselves. In this case, you do not need to submit any reports.

Form 4-FSS was approved by FSS Order No. 381 dated September 26, 2016. It was not updated in the 4th quarter of 2021. 4-FSS in a convenient Excel format can be found here.

Policyholders have the right to submit a calculation on paper or electronically, provided that the average number of personnel for the past year was 25 people or less. If this indicator has been exceeded, the employer has only one option available: electronic via telecommunication channels (TCS).

The legislation establishes 2 deadlines for submitting the 4-FSS report:

before the 20th day of the month following the reporting month - on paper;
until the 25th – in electronic format.

Thus, for 2021 it is necessary to report no later than 01/18/2019 (since 01/20/2019 falls on a Sunday) on paper and 01/25/2019 - according to the TCS.

The legislation on “unfortunate” contributions does not provide for the postponement of the deadline for submitting 4-FSS to the next closest working day if it falls on a non-working date. Therefore, we recommend that you report on paper in advance.

Basic information about the annual 4-FSS is presented in the diagram:

General requirements for filling out the form

Current general requirements are given in Appendix No. 2 to Order No. 381 of the Social Insurance Fund. The specified rules for filling out 4-FSS in 2021 include the following provisions:

each form indicator is indicated in its own specially designated column;
if there is no numerical value to indicate, a dash is placed in the field;
all sheets of the report are continuously numbered in the format “001”, “002”, etc.;
on each page of the form at the top of it indicate the registration number of the policyholder and the code of subordination in the Social Insurance Fund;
all data is certified by the head of the organization or another person acting by proxy.

The listed rules for filling out FSS-4 in 2021 are relevant for companies and individual entrepreneurs submitting this report on paper. If a company prepares it using a special program, the latter itself will ensure compliance with all formal requirements and check the correctness of individual indicators.

According to the procedure for filling out 4-FSS in 2021, persons submitting a calculation on paper have the right to fill it out by hand or using computer programs with subsequent printing. Double-sided printing and stapled sheets are not permitted.

In addition, the instructions for filling out 4-FSS in 2021 suggest that corrections cannot be made to the finished document using corrective means. To make corrections, you need to cross out the incorrect value and enter the correct one. The latter is certified by the signature of an authorized person and the company’s seal (if any). In this case, be sure to indicate the current date.

Also see “Instructions for filling out 4-FSS in 2021.”

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

Let's look at a clear example of filling out form 4-FSS: GBOU DOD SDUSSHOR "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 four quarters of 2021 are 9,000,000 rubles, including in the 4th quarter of 2021:

October - 1,000,000 rubles;
November - 1,000,000 rubles;
December - 1,000,000 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). Full 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 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, and the total amount - on an accrual basis. We obtain information for filling out the reporting form 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 2	We fill in information about accrued insurance premiums for injuries and information about the transfer of payments to the budget. We obtain the data for the table by generating a turnover sheet for account 303.06 “Calculations for insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.”
Table 3	To be completed if available: 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 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 5	Information about the special assessment of working conditions. If a special assessment was not carried out, put dashes in the cells.

Structure of the reporting form

Let us remind you that from 01/01/2017, the administration of the main part of insurance premiums passed to the tax inspectorates, therefore the current structure of the 4-FSS report differs from the version that was in effect previously. Unnecessary fields have been removed from it and new columns have been added.

Also see "".

The procedure for filling out 4-FSS in force in 2021 indicates that the form of this report consists of the following sections:

title page;
Tables No. 1, 2 and 5 are required to be completed by all policyholders without exception;
Tables No. 1.1, 3 and 4 are prepared for individual categories of employers for whom the conditions specified in the instructions are met.

Also see “Required sheets of Form 4-FSS”.

To avoid mistakes when preparing the calculation, we recommend that you study our sample filling in advance.

Is there a program for filling out 4-FSS in 2021? Yes, such a service is offered by the Social Insurance Fund itself. It can be used on its official website using this link, completely free of charge.

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Well-known TCS operators provide similar opportunities. Working with them will protect you from formal errors and inconsistencies in the entered data.

Let's sum it up

Form 4-FSS is submitted at the end of each quarter by all employers to the territorial Social Insurance Fund no later than the 20th day following the reporting month, on paper and before the 25th day - in electronic form. Based on the results of the 4th quarter of 2021, it is necessary to submit a report by 01/18/2019 on paper and by 01/25/2019 by TCS. Since 01/20/2019 falls on a weekend, we recommend that you do not delay submitting the report until 01/21/2019, since there is no official clarification on the possibility of postponing the deadline.

The 4-FSS report records the amount of insurance premiums for injuries, as well as payments related to industrial accidents. The calculation is filled out with a cumulative total from the beginning of the year and broken down by month.

If you find an error, please select a piece of text and press Ctrl+Enter.

What information is included in the sections of the reporting form?

Let's look at the contents of the document columns that are required to be filled out by all hiring companies:

Title

The procedure for filling out 4-FSS in 2021 begins with this section. It contains information about the policyholder:

name according to the constituent documentation;
TIN and checkpoint;
location;
activity code;
registration number in the FSS;
subordination code.

Here they indicate for which quarter of which year the data is presented and who the recipient is. The title deed is certified by the director of the company/private entrepreneur or an authorized representative (in this case, the power of attorney number is written down).

For more information, see “Rules for filling out the title page of Form 4-FSS.”

Table No. 1

The current procedure for filling out 4-FSS for 2021 assumes that the base from which insurance premiums are calculated is calculated here. The accountant’s task is to correctly indicate what is subject to taxation and what is not. Indicate the value of the current tariff, taking into account surcharges and discounts provided by the Social Insurance Fund.

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For more information, see “How to fill out Table 1 of Form 4-FSS.”

Table No. 2

This is a direct calculation of the amount of contributions that need to be transferred. The accountant writes down the amount of the existing debt and the amount of liabilities accrued for the current quarter.

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For more information, see “Rules for filling out Table 2 of Form 4-FSS.”

Table No. 5

A few words about how to fill out 4-FSS in 2021 in this part: you need to indicate in tabular form the results of a special assessment of working conditions, on which the insurance rate depends.

For more information about this, see “Filling out Table 5 of Form 4-FSS.”

Changes in reporting from the 1st quarter of 2021

The FSS of Russia has developed a draft order approving the new reporting form 4-FSS. The new document will come into force with reporting for the 1st quarter of 2021. The changes are related to the transition to direct payments to employees from the fund.

What will change in the calculation:

The column “Subordination Code” will appear on the title page - the code of the FSS body where the policyholder is registered.
Table 1 will change its name to “Calculation of premium amounts”; a new line “Calculated insurance premiums” has been added to it.
Table 1.1 will be supplemented with a breakdown of information about the base and contributions for organizations with designated independent classification units (SCU). It is formed by type of activity: in the first line of the “Main Foreign Economic Activity” it is necessary to indicate data related to that part of production (activity) that is not allocated in the SKE.
Table 2 is intended for policyholders who temporarily send their employees under an outsourcing agreement.
Tables 2 and 3 will be removed from the current calculation form.
Current tables 3, 4 and 5 will be renumbered.

Other calculation sheets

The remaining sections are filled out optionally, subject to the conditions specified in the instructions. For example, part 3 is addressed to employers who, in the reporting quarter:

preventive measures were carried out;
benefits were paid to employees who were injured at work.

For more information, see “Table 3 of Form 4-FSS: filling out.”

In turn, the 4th table is intended for companies that have had accidents at work.

For more information about this, see “Filling out Table 4 of Form 4-FSS.”

Compliance with the current procedure for filling out 4-FSS for 2021, set out in the regulations of the Social Insurance Fund, will protect the employer from unnecessary problems and clarifications, and the imposition of penalties.

Also see “4-FSS: fines in 2021.”

The order of filling out the pages

The most difficult thing for policyholders is directly filling out the tables and title page of the document. Therefore, when entering information into 4-FSS, the filling sample will help you avoid many mistakes. However, it is recommended to further independently study the rules for drawing up the document, and only then proceed to enter the parameters.

Title page

By and large, the title page is detailed information about the organization or individual entrepreneur acting as the insured. To enter information, you can take a notification from the Social Insurance Fund and constituent documents. This will make it easier to find information. On the first page you will need to enter the following information:

Registration number of the policyholder.
Subordination code. It consists of 5 digits (put down in accordance with the place of current registration of the policyholder).
Correction number. If the report is submitted for the first time, it will correspond to the code “000”. If an adjustment report is already submitted, then it will have the number 001, 002, and so on - depending on the number of adjustment reports. Moreover, if an adjustment is provided after a long period of time, then it is filled out on the form that was in force during the reporting period. For example, for the 1st half of 2017 you need to submit reports that are still unchanged.
Reporting period. Consists of two columns of 2 cells each. In the first two, you need to indicate the reporting period (3 months - 03, 1st half of the year - 06, 9 months - 09, year - 12). The second two cells are filled in only when the policyholder applies to the supervisory authority for the allocation of funds to pay premiums. That is, if the company has currently applied for security 2 times, then 02 is entered.
Calendar year. Moreover, it does not refer to the moment of filling, but to the year in which the reporting period falls.
Information about the organization (full name or full name for an individual entrepreneur or an ordinary individual, INN, KPP, OGRN, registration address). INN and OGRN may have fewer characters than they are allocated in the cells; in this case, you need to put zeros in the extra fields at the beginning.
OKVED code. The main activity code is entered in accordance with the current classifier. Dashes are placed in the remaining empty cells.
Contact number. Only numbers are indicated, without any brackets or signs. This could be a landline or mobile phone.

The termination field is not left blank. If the organization is liquidated, then the letter “l” is entered, otherwise a dash is added. For budgetary organizations, a separate column is provided to indicate financing (from 1 to 4); for simple enterprises, a dash is placed.

The following is information about working employees, namely:

average payroll number (how it is calculated for 4-FSS, read more in the article);
number of employees with disabilities;
number of workers with hazardous working conditions.

At the end of the title page information about the person providing the report is indicated. First, the status is indicated in the form of a number from 1 to 3. For the policyholder, the corresponding number is 1. Additionally, you need to indicate the full name of the head of the company or individual entrepreneur, affix the date and signature. The stamp is affixed if available.

Be careful : the date of the document must correspond to the date of applying to the FSS or sending the information by mail.

The data on the provision of the report must be left blank; they will be filled in by a specialist from the supervisory authority when accepting the documents.

Table 1

Table 1 indicates the amounts subject to payment of insurance premiums and those not requiring such payments (monthly and for the reporting period in total), as well as the conditions for calculating insurance premiums, namely:

established insurance rate;
discounts or allowances, if any;
final fare taking into account individual discounts and surcharges.

For rows 1, 2, 3, and 4, column 3 is calculated as the sum of the values in columns 4, 5, and 6 if the calculations are for 1 quarter. Line 3 is calculated by subtracting the values from line 1 from the values in line 2.

table 2

To fill out the second table, you will need accounting information. To calculate monthly insurance premium amounts, you need to multiply the values from line 3 in table 1 (in the corresponding month) by the established tariff from line 9.

To indicate the amounts of insurance premiums paid, payment documents will also be required (their dates and numbers are indicated).

Tables 3, 4 and 5

Tables 3 and 4 are filled out only when insured events occur at the enterprise during the reporting period. If there were none, you can exclude this sheet from the report completely.

Table 5 is mandatory. The features of entering information into it are described in detail in the article Filling out Table 5 of Form 4-FSS.

How to fill out Section 2. Tables 6-10

Next, using the sample 4-FSS certificate, you need to go to section 2. The accountant fills in:

Tab. 6 with the base for calculating insurance payments.
Tab. 7 with calculations for compulsory insurance.
Tab. 8 with insurance costs for a specific reporting period.
Tab. 9 with the number of individuals injured at work.
Tab. 10 with the results of medical examinations of personnel and the results of an independent special assessment of workplaces in the organization.

The last table displays information about employees who have undergone a medical examination based on medical certificates, reports and medical books. Information about the state of workplaces is entered on the basis of reports on the results of a special assessment.

Table 10 is filled out by the employer, provided that the personnel are located on the territory of the organization. If the company employs only remote workers located outside the company, dashes are added to the table. This rule does not apply to cases where employees are required to undergo a mandatory medical examination.

Fines

If the company has not submitted 4-FSS, a fine for late submission will be charged even if the calculation in fact should be zero. The company or individual entrepreneur itself is subject to financial liability in an amount equal to the greater of two values:

1,000 rubles;
5% of the amount of contributions accrued for injuries during the reporting period, multiplied by the number of months of delay (incomplete months are also considered), but not more than 30% of the insured amounts.

Even if you are a few days late, you will have to pay a fine for a full month. Moreover, it is important for the policyholder to make the calculations correctly. Let's consider several situations using an example:

The entrepreneur forgot to submit zero reporting. Since the contributions “for injuries” were zero, the fine will be 1,000 rubles.
The organization provided reports to 4-FSS for the 1st quarter of 2018 only on May 19. The amount of contributions indicated in the calculation is 3,000 rubles. How much will you have to pay? (3,000*0.05) + (3,000*0.05) = 300 rubles. Since this amount is less than 1,000 rubles, the fine will be 1,000 rubles.

Additionally, a fine may be imposed on the responsible person in accordance with the Code of Administrative Offenses of the Russian Federation in the amount of 300–500 rubles. This type of liability applies only to legal entities; it does not apply to individual entrepreneurs.

If an organization submitted a report on paper, and the total number of employees for the previous year was higher than 25 people, then you will additionally have to pay a fine of 200 rubles for an incorrect reporting form.

How to fill out Section 1. Tables 1-5

Completing the 4-FSS report begins with section 1, where the employer reflects the amount of accrued and transferred contributions. It is recommended to fill out this segment from table 3, where the base for contributions is determined.

Next, the data is entered in the usual manner. Table 1 shows the figures for compulsory social insurance in connection with maternity and disability. Table 1.1 is intended for employers who have temporarily sent their employees to other firms.

Table 2 contains information regarding the costs of insurance for disabled persons and working mothers. It is filled in after analyzing the financial accounting data of the enterprise.

Table 4 reflects information about occupational diseases and accidents that occurred with employees while performing their work duties. Table 5 reflects a detailed breakdown of payments made by the employer.