Report 4-FSS for 9 months of 2021: form, due date and example of completion

Employer reporting

Denis Pokshan

Expert in taxes, accounting and personnel records

Current as of September 24, 2018

The 4-FSS report for 9 months of 2021 on insurance premiums is still submitted to the extra-budgetary fund, although for most types of contributions the tax office will be the recipient of the information. Has the new Form 4-FSS been approved for reporting for the 3rd quarter of 2021? How to fill out this report correctly and when should it be submitted? We will answer your questions and provide an example of how to fill it out.

Legal grounds for filling out form 4-FSS

The obligation to submit Form 4-FSS is established in clause 1 of Art. 24 of the Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance...”. All legal entities and individuals using the services of insured persons must submit a report, i.e. employees who are subject to social insurance.

The insured persons include (Clause 1, Article 5 of Law No. 125-FZ):

1. Employees with whom an employment contract has been concluded.
2. Individuals involved in labor as part of the execution of a sentence imposed by a court.
3. Individuals with whom civil law (copyright) contracts have been concluded. In the latter case, the performer is the insured person, if this is provided for by the terms of the contract.

The 4-FSS report form for 9 months of 2021 and the procedure for filling it out were approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381. The latest changes that are relevant today were made by Order of the FSS of the Russian Federation dated June 7, 2017 No. 275.

The current 4-FSS report form for the 3rd quarter of 2021 can be downloaded for free here.

Filling example

Let's assume that payments to individuals for the period amounted to 270,000 rubles. (monthly 30,000 rubles). The organization's outstanding contributions as of January 1, 2020 amounted to 100 rubles. Contributions were paid in full on time (monthly - 60 rubles, the debt was fully repaid as of 01/01/2020). The insurance rate is 0.2%.

IMPORTANT!

4-FSS reporting should be completed on an accrual basis from the beginning of the reporting period, that is, the year. Consequently, policyholders submit this report to Social Insurance only four times a year: at the end of the previous year, for the 1st quarter, for the 1st half of the year, for 9 months of the current year.

Completed form 4-FSS for 4 quarters. 2020

The procedure for submitting the report is established by Art. 24 of Law No. 125-FZ.

The form of its submission depends on the number of insured persons. If it exceeds 25 people, then the report must be submitted only electronically.

Small organizations with up to 25 employees can submit the form on paper.

In “paper” form, 4-FSS for is submitted before the 20th of the month following the reporting period, and the electronic version of this report must be submitted no later than the 25th. Those. the 4-FSS report for 9 months of 2021 must be submitted by October 22, 2018 “on paper” (since October 20 is a day off) and by October 25, 2018 – in electronic form.

Also see “Deadlines for submitting 4-FSS in 2021“.

Deadlines for submitting 4-FSS in 2021

4-FSS is submitted 4 times a year : at the end of the first quarter, half-year, nine-month period and year. The deadline for submitting the form depends on the form in which it is submitted. It, in turn, depends on the number of insured persons:

• if there are up to 25 people inclusive, then you can submit 4-FSS on paper (electronic form is also possible);
• if 26 or more - only in electronic form.

The deadline for submitting the form in electronic form is the 25th day of the month following the reporting quarter, in paper form - the 20th day . That is, the tax office unobtrusively, in the form of long deadlines, offers to submit it electronically.

The reporting deadlines for the 2021 periods are presented in the following table.

What if the organization does not operate?

“Zero” 4-FSS for the 3rd quarter of 2021 must be submitted, even if the organization did not operate during the reporting period (from January to September 2021 inclusive). There are no exceptions for such cases in the current legislation. In the “zero” calculation using Form 4-FSS, fill out only the title page and tables 1, 2, 5.

Reflect payments under civil contracts in Table 1 of Form 4-FSS only when contributions were accrued in favor of individual performers. Charge contributions for injuries if such an obligation is provided for in the contract. When there is no such condition in the contract or service agreement, do not charge contributions and do not reflect payments in Table 1 of Form 4-FSS.

Also see “ Zero 4-FSS in 2021: sample filling ”.

What kind of report is this

We are talking about form 4-FSS, which reflects not only the calculation of insurance premiums in case of injury, but also data on accident benefits, medical examinations of employees and special assessment of workplaces. Reporting to the Social Insurance Fund for the 4th quarter of 2021 must be submitted on a new form, taking into account the adopted changes. The calculation and procedure for filling out Form 4-FSS are approved in Appendix No. 1 to FSS Order No. 381 dated September 26, 2016.

IMPORTANT!

Previous changes were made in 2021 by order of the Social Insurance Fund No. 275 dated 06/07/2017 - officials reorganized the rules for accepting documents.

The new form is posted on the Internet. In the “Information for Employers” section you can download the 4-FSS form for free; you can use this option on the FSS website.

Form 4-FSS for the 4th quarter of 2021 contains mandatory and additional sheets. Mandatory sheets are filled out for all insured persons, and additional sheets are filled out only if data is available. Mandatory sheets include the title page, tables 1, 2 and 5. Additional sheets include tables 1.1, 3 and 4.

The essence of the form to be filled out has not changed compared to previous reporting periods, but some new values ​​have been added. A new code field “Budgetary Organization” appeared on the title page. In it, public sector organizations must indicate the source of funding.

New rows have been added to Table 2:

• line 1.1 “Debt owed by a reorganized policyholder and (or) a separate division of a legal entity deregistered”;
• line 14.1 “Debt of the territorial body of the Fund to the policyholder and (or) a separate division of a legal entity deregistered.”

These lines are “mirror” - the value is shown depending on who owns the debt. The line reflects the amount of transferred debt from a reorganized insurer or a separate division deregistered.

Where to take 4-FSS for 9 months of 2018

If the organization does not have separate divisions, then the calculation of 4-FSS for the 3rd quarter. 2021, submit it to the territorial office of the FSS at its location (clause 1 of article 24 of the Law of July 24, 1998 No. 125-FZ). This is the place of registration of the organization.

If there are separate units, then Form 4-FSS must be submitted in the following order. Submit the calculation to the territorial office of the Social Insurance Fund at the location of the separate unit, if such a unit has a current (personal) account and independently pays salaries to employees. In Form 4-FSS, indicate the address and checkpoint of the separate unit.

How to fill out 4-FSS 9 months of 2018

The form consists of a title page and several tables, each of which contains a separate block of information.

As part of the 4-FSS report for the 3rd quarter of 2021, only the main sheets containing general information about the payer, insurance premiums and labor protection measures are required to be completed:

1. Title page.
2. Table 1 containing the calculation of the base for calculating contributions.
3. Table 2, which reflects the status of settlements with the Social Insurance Fund division.
4. Table 5, including information on the special assessment of working conditions and medical examinations.

The remaining tables apply only if the policyholder has the data to fill them out:

1. Table 1.1 is used if the policyholder temporarily sends its employees to work for another legal entity or individual entrepreneur.
2. Table 3 contains information on compulsory insurance costs (for example, sick pay for industrial accidents).
3. Table 4 reflects information on the number of accidents and occupational diseases.

Using the same principle, we will consider the order of filling out the report - first all the “mandatory” sheets, and then the “additional” sheets.

A sample of filling out form 4-FSS for 9 months of 2021 can be downloaded here.

Changes in 4-FSS from the 1st quarter of 2021

In connection with the transition to direct financing of payments to employees from the Social Insurance Fund, the FSS published a draft departmental order “On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases (Form 4-FSS) and its Procedure filling". The updated reporting will begin to apply with the submission of reports for the 1st quarter of 2021.

Tables containing data on expenses incurred by the policyholder from insurance premiums have been removed from the updated form 4-FSS. Instead, the report included a table with information about stand-alone classification units for those policyholders who have them. In the table “Calculation of amounts of insurance premiums” the line “Calculated insurance premiums” has been added, and the line “Date of establishment of the premium” has been removed.

A separate table of information has been updated for calculating insurance premiums for organizations that provide outsourcing personnel. It has new columns to indicate:

• checkpoint of the receiving organization;
• the number of disabled people among temporarily assigned workers;
• information about discounts and surcharges to the insurance rate.

Title page 4-FSS

This section 4-FSS includes general information about the policyholder and the form itself.

Table 1: calculation of the base for calculating contributions for 9 months of 2021

Table 1 is called “Calculation of the base for calculating insurance premiums.” It contains information on payments in favor of individuals, subject to contributions and on the insurance tariff, taking into account premiums and discounts (for the period from January to September 2021).

1. Line 1 indicates all amounts of payments to employees under labor, civil or copyright contracts in accordance with Art. 20.1 of Law No. 125-FZ. Information is entered on a cumulative basis from the beginning of the reporting period (column 2) and for each of the last three reporting months, i.e. in this case – for July-September 2021. (columns 4-6). The data in lines 2 – 3, discussed below, is filled in similarly.
2. Line 2 contains information about the amounts of payments that are not subject to contributions (Article 20.2 of Law No. 125-FZ). This could be benefits, financial assistance, compensation for travel costs, etc.
3. Line 3 reflects the basis for calculating contributions and is the difference between the corresponding indicators in lines 1 and 2.
4. In line 4, payments in favor of working disabled people are allocated from the total amount.
5. Line 5 indicates the insurance rate. It is determined individually, depending on the class of professional risk of the insured.
6. Lines 6 and 7 contain information about discounts and surcharges to the insurance rate, which are established in accordance with Decree of the Government of the Russian Federation dated May 30, 2012 No. 524.
7. Line 8 contains the date of the order of the territorial body of the Social Insurance Fund to establish a surcharge on the tariff.
8. Line 9 indicates the final tariff taking into account all discounts and surcharges. All tariff data is shown as a percentage with two decimal places.

Table 1

Here is a summary of data on all types of employee benefits and contribution rates:

1. Page 1 includes 4 informative columns about the amounts of payments to individuals. Column 3 shows the entire amount since the beginning of the year, and columns 4-6 show the amounts paid in each month of the reporting period.
2. Page 2 includes data by which page 1 can be reduced (benefits, financial assistance, compensation for travel costs, etc.).
3. Page 3 contains the final information for calculating contributions, it is obtained by subtracting the data on page 2 from the data on page 1.
4. Page 4 contains data on payments in favor of disabled people working at the enterprise.
5. Page 5 to 9 contain information about the applicable tariff, discounts and surcharges, and allow you to calculate the total value. If all fields of the form are filled out, then page 9 = page 5 – page 6 + page 7. If page 7 is filled out, then on page 8 you must indicate the date from which this surcharge is applied. All values ​​are indicated with two decimal places.

Table 2: settlements with the Social Insurance Fund for 9 months of 2018

Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” reflects information about settlements between the insured and the division of the Federal Social Insurance Fund of the Russian Federation.

1. Line 1 contains the current debt of the policyholder for contributions at the beginning of the reporting period, i.e. as of 01/01/2018. It must correspond to the indicator in line 19 of table 2 of the report for 2017.
2. Line 1.1 is used to reflect the debt at the beginning of the period if the report is filled out by the legal successor of the reorganized policyholder or the “parent” company of the liquidated separate division.
3. Line 2 contains the amounts of accrued contributions. Contributions are shown separately on a cumulative basis from the beginning of the period and for the last three months (July - September) on a monthly basis.
4. If during the reporting period the FSS division carried out on-site or desk inspections of the policyholder, then their results are reflected in the following lines:

– in line 3 – the amount of additionally accrued contributions;

– in line 4 – the amounts of expenses not accepted for offset for past periods.

1. Line 5 indicates the premiums independently accrued by the policyholder for past periods.
2. Line 6 shows the amount of reimbursement of the policyholder's expenses received from the Social Insurance Fund branch.
3. Line 7 reflects the amounts received from the Federal Social Insurance Fund of the Russian Federation as part of the return of overpaid or collected contributions.
4. Line 8 contains the checksum of the indicators of lines 1 to 7.
5. Lines 9 – 11 reflect the amount of debt owed by the division of the Federal Social Insurance Fund of the Russian Federation at the end of the period – 09/30/2018, namely:

– line 9 – total amount;

– line 10 – incl. due to excess costs;

– line 11 – incl. due to overpayment.

1. Lines 12 -14 reflect the amount of debt owed by the division of the Federal Social Insurance Fund of the Russian Federation at the beginning of the period - 01/01/2018, namely:

– line 12 – the total amount, its indicator must correspond to line 9 of the report for 2021;

– line 13 – incl. due to excess costs;

– line 14 – incl. due to overpayment.

1. Line 14.1 contains information about the debt of the fund division to the reorganized policyholder or the liquidated separate division.
2. Line 15 reflects the enterprise's expenses related to insurance against accidents and occupational diseases. Amounts are indicated for the entire reporting period and for July-September on a monthly basis.
3. Line 16 contains information about insurance premiums actually paid. They are also shown for the period as a whole and monthly for the last three months. Information for July-September must contain payment dates and payment order numbers.
4. Line 17 reflects information about the written off debt of the policyholder (in accordance with Part 1 of Article 26.10 of Law No. 125-FZ or other federal regulations).
5. Line 18, similar to line 8, is a control line. It contains the sum of the indicators of lines 12, 14.1, 15, 16, 17.
6. Line 19 indicates the debt owed by the policyholder at the end of the reporting period – September 30, 2018. If there is arrears, it is highlighted in line 20.

Procedure for filling out 4-FSS

The detailed procedure for filling out the form is presented in the second appendix of the FSS Order No. 381 dated 06/07/2017.

Let's consider the rules for filling out the title book and tables that are mandatory for all policyholders.

Title page

Filling out 4-FSS begins with the title page. Indicate the policyholder's details on it: company name, tax identification number and checkpoint, legal address or registered address, OKVED code, subordination code. Immediately indicate the period for which you are submitting the report and the recipient’s information.

An important indicator of the title page is the average number of employees. We told you how to calculate the average number of employees.

Table 1

To fill out this table and correctly calculate the tax base, it is important to understand which income is subject to contributions and which is not. Let's look at the order of filling in rows:

• 1 - reflect payments subject to contributions;
• 2 - reflect payments not subject to insurance contributions, if any;
• 3 - calculate the base for calculating contributions - line 1 minus line 2;
• 4 - separately highlight the taxable income of disabled people if they work in your company;
• 5 — indicate the professional risk class assigned to your company;
• 6 and 7 - indicate the size of the discount or surcharge to the tariff, respectively, if any. In line 8, indicate the date of the FSS order by which they were established;
• 9 — indicate the tariff amount taking into account the discount and surcharge.

table 2

In this table, calculate the amount of contributions to be transferred, taking into account obligations received in the reporting quarter and debt. Fill out the table based on the policyholder's accounting data. Let's look at the order of filling in rows:

• 1 and 1.1 - reflect the debt on contributions at the beginning of the billing period and debts received from closed separate entities or reorganized entities by succession of rights and obligations;
• 2 - indicate the amount of accrued contributions, taking into account the tariff at the beginning of the billing period and for 3 months;
• 3–7 - fill in in special cases, for example, additional assessments of contributions during a tax audit, transfers of contributions to offset overpayments, assessments for past periods, etc.;
• 8 — indicate the amount of lines 1–7;
• 9–14.1 - indicate the debts that are accounted for by the Social Insurance Fund at the end and beginning of the billing period;
• 15 - reflect contributions for injuries and occupational diseases accrued on an accrual basis from the beginning of the year;
• 16 - indicate the amount of contributions paid and provide details of the payment order;
• 18 - indicate the sum of indicators in lines 12, 14.1–17;
• 19 - reflect the debt at the end of the period.

Table 5

Table 5 reflects the results of the special assessment of working conditions (SOUT) and medical examinations of employees. According to the rules, all data in the table must be at the beginning of the year, that is, as of January 1, 2021.

To check the correctness of filling out, the FSS Order No. 83 dated 03/09/2017 approved the following control ratios:

1. Row 1 column 3 ≥ Row 1 column 4.
2. Row 1 column 4 ≥ Row 1 sum of columns 5 and 6.
3. Line 2 column 7 ≥ Line 2 column 8.
4. Line 2, column 7 = 0, if there are no workers engaged in hazardous work.

Table 5: Special Assessment Information

Line 1 of Table 5 “Information on the special assessment of working conditions and medical examinations” indicates information on the carried out special assessment of working conditions (SOUT):

1. Column 3 indicates the total number of jobs of the policyholder
2. Column 4 shows the number of jobs in respect of which a special assessment was carried out at the beginning of 2021.
3. Columns 5 and 6 from the column 4 indicator indicate the number of assessed workplaces with harmful and dangerous working conditions (hazard classes 3 and 4).

If at the beginning of the year the validity period of the previously conducted certification of workplaces has not expired (Article 27 of the Law of December 28, 2013 No. 426-FZ “On SOUT”), then line 1 is filled in based on the results of the certification. If neither a special assessment nor certification was carried out, then zeros are entered in the corresponding columns.

Line 2 provides information about mandatory medical examinations of workers who work in harmful or dangerous conditions.

1. Column 7 indicates the total number of such employees subject to medical examination at the beginning of the year.
2. Column 8 reflects the number of employees who actually underwent medical examinations at the beginning of the year.

Information about medical examinations is entered in accordance with clauses 42, 43 of the Procedure approved by order of the Ministry of Health and Social Development dated April 12, 2011 No. 302n.

Report 4-FSS: who takes it and why

4-FSS is a mandatory quarterly report for all legal entities and individual entrepreneurs who charge injury contributions for their employees under an employment or civil contract. It is also rented out 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 company employees. The calculation takes into account information on accidents and on the employee’s special assessment of working conditions and medical examinations. The form also contains insurance premiums at a fixed rate and information about the employer’s costs of paying sick leave.

Accounting form 4-FSS appeared in 2021. 4-FSS was approved in September 2021 and came into force in January 2021. In June 2021, the FSS updated the form by order dated June 7, 2021 No. 275, since then it has remained unchanged. A field has been added to the title page that is filled out by budget organizations. The remaining changes affected the division of responsibilities between the Social Insurance Fund and the Federal Tax Service. Part of the calculations have been removed from Social Insurance, and now the section on incapacity for work (temporary, illness or due to maternity) has been transferred to the Federal Tax Service.

In 2021, form 4-FSS contains the following sections:

• title page;
• calculation of the base for calculating insurance premiums;
• a table for employers who temporarily transfer their employees to other companies;
• calculations for compulsory social insurance against industrial injuries and occupational diseases;
• table with actual costs for compulsory insurance against accidents and occupational diseases;
• data on the number of insured employees who suffered due to an insured event in the workplace during the reporting period;
• general information on a special assessment of working conditions and the state of workplaces, information on mandatory medical examinations of employees at the beginning of the year.

Table 1.1: Information on agency personnel

Table 1.1 “Information necessary for calculating contributions by policyholders specified in clause 2.1 of Art. 22 of Law No. 125-FZ” is the first of the “optional” parts of the report. It is filled out only by those policyholders who temporarily send their employees to work for another legal entity or individual entrepreneur.

Each row of the table corresponds to one enterprise (IE) to which the employees are sent

1. Columns 2,3,4 contain, respectively, the number in the Social Insurance Fund, INN and OKVED of the receiving entity.
2. Column 5 indicates the total number of temporarily assigned workers.
3. Columns 6 – 13 contain the basis for calculating insurance premiums, i.e. payments in favor of these employees. Amounts are shown for the entire reporting period and separately - monthly for July-September. From each indicator, the amount of payments in favor of disabled people is allocated.
4. Columns 14 and 15 indicate the size of the insurance tariff of the receiving entity, excluding and taking into account discounts (surcharges).

Table 3: costs of compulsory social insurance

This part of the report is completed by those policyholders who independently pay expenses for insurance against accidents and occupational diseases.

Columns 3 and 4 indicate, respectively, the number of paid days (where applicable) and the payment amount. The rows of the table reflect the types of expenses:

1. On lines 1 and 4 - temporary disability benefits due to industrial accidents and occupational diseases.
2. Lines 2, 3, 5, 6 from lines 1 and 4 allocate payments to external part-time workers and victims in another organization.
3. Line 7 indicates the costs of paying for additional leave for spa treatment.
4. Line 8 from line 7 allocates the cost of vacation pay to employees injured in another organization
5. Line 9 reflects the financing of preventive measures to reduce injuries and occupational diseases in accordance with the Rules approved by Order of the Ministry of Labor dated December 10, 2012 No. 580n.
6. Line 10 summarizes all types of expenses. It represents the sum of the lines 1,4,7,9.
7. Line 11 for reference reflects the amounts of benefits accrued but not paid as of the reporting date. Benefits accrued for the last month (September 2021), if the payment period for them has not yet expired, are not included in this line.

Table 4: number of victims in connection with insured events

This table is filled out only by those policyholders who had industrial accidents or were diagnosed with occupational diseases in 2018.

1. On line 1, data on the total number of accidents is filled out on the basis of acts in form N-1 (Resolution of the Ministry of Labor dated October 24, 2002 No. 73)
2. Line 2 identifies fatal accidents.
3. Line 3 reflects information about registered cases of occupational diseases (Resolution of the Government of the Russian Federation of December 15, 2000 No. 967).
4. For period 4, the total number of victims is indicated, i.e. The indicators of lines 1 and 3 are summed up.
5. Line 5 identifies the number of victims in cases that resulted only in temporary disability.

Accidents and occupational diseases are included in the reporting period based on the date of the examination to verify these facts.

Possible fines

Fines for violations when submitting the 4-FSS report for 9 months of 2018 are established by Art. 26.30 of Law No. 125-FZ.

Failure to submit a report for the 3rd quarter of 2021 is punishable by a fine of 5% of the amount of insurance premiums for the last three reporting months for each full or partial month of delay. The minimum fine is 1000 rubles, the maximum is 30% of the specified amount of contributions.

Also, the policyholder may be fined for submitting a report “on paper” if he is required to submit the form electronically. In this case, the fine will be 200 rubles.

In addition, an additional administrative fine in the amount of 300 to 500 rubles may be imposed on responsible officials. (Article 15.33 of the Administrative Code).

But in this case, the regulatory authorities do not have legal grounds for blocking taxpayer accounts. Form 4-FSS is not a tax return, therefore the provisions of paragraph 3 of Art. 76 of the Tax Code of the Russian Federation do not apply to it. This position is set out in the letter of the Ministry of Finance of the Russian Federation dated 04/21/2017 N 03-02-07/2/24123.

Conclusion

The 4-FSS report for 9 months of 2021 contains information on accrued and paid insurance premiums for injuries, as well as additional information related to labor protection at the enterprise. The title page and tables 1,2,5 are required to be completed. The remaining sections of the form are filled out if the data is available. The presentation format and delivery procedure depend on the number of insured persons. Penalties are provided for violation of reporting regulations.

Read also

16.12.2016

4-FSS - new form for the 3rd quarter of 2017

Related publications

From 01/01/2017, all insurance premiums came under the jurisdiction of the tax authorities, except for social insurance contributions against work-related injuries and occupational diseases paid to the Social Insurance Fund. Contributions for “injuries” should still be reported to the Social Insurance Fund. In this article we will talk about the current 4-FSS form for the report for 9 months of 2021, which changed again last year, and we will provide a sample of how to fill it out.