Report to the FSS in form 4-FSS in 2021. New reporting for the 1st, 2nd, 3rd and 4th quarters of 2021

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In 2021, accountants submit the 4-FSS report four times. In January they report for 2021, in April for the first quarter, in July for the second, and in October for the third quarter of 2021. The report for all 4 quarters of 2021 will be submitted in 2021. We'll tell you what the 4-FSS report is, how to fill it out, in what ways and when to submit it.

Purpose of the 4-FSS report

In order not to confuse anything when preparing and submitting Form 4-FSS in 2020, let’s understand its purpose and some concepts.

When insurance contributions to the funds were transferred to the jurisdiction of the Federal Tax Service, this did not affect contributions and payments for:

compulsory insurance against industrial accidents and occupational diseases;
insurance coverage for such cases that did occur.

REFERENCE
An industrial accident (hereinafter also referred to as an accident) is when an employee receives an injury, mutilation, or other damage to health while performing his job duties. The consequences of NSP can be loss of ability to work (complete or partial), as well as death.
An occupational disease (hereinafter also referred to as PS) is a functional disorder of the body that arises as a result of the fact that an employee in the course of his work activity is forced to come into contact with harmful (dangerous) factors.
Insurance coverage under NSP and PS is payments to employees-insured persons, which are made upon the occurrence of an insured event: an accident or the occurrence of an occupational disease.

As we said above, this type of insurance remained under the jurisdiction of social insurance. Therefore, you must pay contributions and report to the Social Insurance Fund .

In 2021, the fund approved a new report form 4-FSS. Sections devoted to the payment of contributions for insurance for temporary disability and in connection with maternity were excluded from it, and only what related to insurance of non-employment income and social security was left.

Title page

Contains information about the organization:

Employer registration number is a 10-digit code that is assigned upon registration with the Social Insurance Fund.
Subordination code is a 5-digit code that determines in which department of the fund the employer is registered.
Correction number - the value “000” is entered if this is the original report. In other cases, the correction number is indicated.
Reporting period - contains 2 values, written through “/”. The first 2 boxes indicate the reporting period (for 9 months - “09”). The second windows are filled in in case of applying for a refund (acceptable values 01–10).
Calendar year is 2021.
Termination of activity - can be skipped. The permissible value “L” is entered only in a situation of liquidation of the enterprise.
Full name/full name - contains information about the full name of the organization, as indicated in the constituent documents, the full name is also indicated in full, as stated in the passport.
TIN - indicates the employer code issued by the Federal Tax Service. Legal entities enter “00” in the first two fields.
Checkpoint - placed only in cases where the policyholder is a legal entity.

OGRN (ORGNIP) - the number from the state registration certificate is indicated, legal entities enter the value “00” in the first two boxes.

OKVED code - indicate the code that corresponds to the type of economic activity of the enterprise. Based on OKVED, the organization is assigned a profrisk class. Every year it is necessary to confirm OKVED in the FSS.
Budgetary organization - only those employers who receive support from the state indicate the value here. These values show where the money came from (federal budget - “1”; budget of a constituent entity of the Russian Federation - “2”, municipal budget - “3”, several sources of income - “4”).
Contact phone number - as a rule, indicate the number of the person responsible for submitting the report.

The fields “Average number of employees”, “Number of working disabled people”, “Number of employees engaged in work with harmful or hazardous production factors” - contain the specified values, calculated in accordance with the requirements of Rosstat.
Calculation provided on - this field is filled in after the entire report is completed and shows its total volume.
With supporting documents and their copies attached, to be completed if the report is supplemented with other documents.
I confirm the accuracy and completeness of the information - a value is entered that corresponds to the attribute of the person donating (“1” - personally, “2” - representative, “3” - legal successor).
Full name - indicate the full name of the director or responsible person, he also puts his signature in the column below.

Date—the current date for submitting the report is entered.
A document confirming the authority of the representative is filled out only if the value “2” is entered in paragraph 17.
The employer does not use the “To be filled in by fund employee” field. It is for service marks of FSS employees.

Who should report to the FSS

Accidents when employees perform work functions happen everywhere. And not only in industries classified as hazardous.

everyone who has hired employees needs to communicate with the Social Insurance Fund regarding payment of NPS contributions and reports

IMPORTANT!
The obligation to insure employees hired under employment contracts with the Social Insurance Fund also arises for individuals who are not registered as individual entrepreneurs. Examples include:
a parent who has entered into an employment contract with a nanny;
a person who hired a driver, coach, etc. under an employment contract.

The difference in the degree of danger of certain jobs is the different risk classes assigned to jobs and the corresponding insurance rate.

Determining the basis for calculating insurance premiums

Table 1 shows the value of the insurance base for the last three months of the reporting period, as well as the base formed since the beginning of the reporting year.

The base includes all accruals made under employment, civil law contracts or copyright contracts, if their subject is the performance of work, provision of services and they provide for the payment of contributions to the tax and labor costs.

The cost of remuneration received by the insured person in kind is recalculated into rubles on the day of receipt in accordance with the terms of the concluded contract, and with state regulation of prices for these goods - at state retail prices, including VAT and excise taxes (Article 20.1 of Law 125- Federal Law).

The table below shows the amounts that are not subject to insurance premiums. A complete list of these payments is specified in Art. 20.2 of Law 125-FZ.

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A separate line is allocated for amounts accrued in favor of employees with disabilities.

At the bottom of the table, the tariff corresponding to the pro-free discount class is written, with the surcharges and discounts established for it.

When do you need to take 4-FSS in 9 months 2020

The deadline for submitting the report to the Social Insurance Fund still depends on the form in which it is submitted:

4-FSS on paper - must be sent to the FSS no later than October 20, 2020 . Only those employers whose number of employees does not exceed 25 people ;
electronic 4-FSS for the 3rd quarter of 2021 - due no later than October 26, 2020 (since the last day for submission - October 25, 2020 - was on Sunday.

Please note that relations with the Social Insurance Fund for submitting reports are regulated by the Law “On Social Insurance against Accidents at Work and Occupational Diseases” dated July 24, 1998 No. 125-FZ, and not the Tax Code of the Russian Federation.

Unlike the Tax Code of the Russian Federation, Law No. 125-FZ does not separately stipulate the postponement of reporting deadlines if the last day falls on a weekend. Therefore, we recommend not to delay delivery until October 26, 2020 in order to avoid claims from the Social Insurance Fund.

important
When liquidating a company, the report must be submitted to the Federal Tax Service not in the usual time frame, but before the Federal Tax Service Inspectorate is notified of the liquidation. In this case, the calculation must contain data from the beginning of the year until the date of its delivery.

Data on the results of a special assessment of working conditions and medical examinations

In Table 5, policyholders reflect information on special assessments of working conditions and workplace certifications (SOUT) carried out before the start of the reporting year. All data is reflected in it in accordance with Art. 27 of the Law “On Special Assessment of Labor” dated December 28, 2013 No. 426-FZ.

The 1st line of the table reflects the quantity:

jobs for the insurer at the beginning of the year,
workplaces where a special assessment of working conditions was carried out, including those whose working conditions were recognized as harmful and dangerous.

Line 2 shows the number of workers who work in harmful and dangerous conditions and are subject to mandatory preliminary and routine medical examinations, as well as the number of workers who have undergone medical examinations at the beginning of the current year.

Read how to conduct a special assessment of working conditions in the ConsultantPlus material. Those who do not yet have K+ can take advantage of free trial access to the system.

Where to take 4-FSS

4-FSS on paper is submitted to the territorial office of the FSS:

Individual entrepreneur – at the place of residence;
organizations - by location.

Separate divisions with a separate balance sheet and current account submit Form 4-FSS at their location, and not at the parent organization.

You can submit a paper form:

in person – by bringing it to the FSS office;
by sending by registered mail with a list of the contents;
by transferring through an authorized representative to whom the corresponding power of attorney has been issued;
through the MFC (“My Documents”) (it is important to remember that in this case the report will be accepted without first checking the ratios).

4-FSS can be submitted electronically through any EDF operator, as well as through the State Services website (the service is available for both individuals and legal entities).

Example of filling out 4-FSS for the 3rd quarter of 2020

4-FSS consists of 6 tables , of which all reporting persons need to fill out:

title page;
Table 1 – base calculation;
Table 2 – settlements with the Fund for contributions to the NPS and Pension Fund;
Table 5 - information about the special conditions and mandatory medical examinations.

Policyholders fill out the remaining tables if there are appropriate grounds:

Table 1.1 - if you sent your employees for temporary work at another enterprise;
Tables and are intended to reflect data on accidents at work or the detection of occupational diseases and the amounts of benefits paid in connection with this.

The formation of the 4-FSS report in 2021 begins with the title page, which traditionally includes:

registration number and subordination code assigned by the Fund to the policyholder;
adjustment number (“000” – primary report, “001”, “002”, etc. – updated options);
reporting period - for the 3rd quarter indicate the code “09” ;
name and details of the insured;
for budgetary organizations - budget code (according to the characteristics indicated next to this field);
phone number for contacts;
data on the average number of employees;
policyholder code and full name manager or authorized representative.

Table 1 includes data on the established tariff and wage fund for the reporting period - cumulatively for 9 months and for the 3rd quarter.

Table 2 contains information on the payment of contributions from the beginning of the year and the calculation of the amount of debt to the Fund.

Table 5 contains data on the number of workplaces for which special assessments were carried out and the number of periodic medical examinations carried out in the years preceding the reporting period. This information indicates the beginning of the year. They remain unchanged throughout 2021, i.e. they are the same in all 4 quarters.

Calculation of insurance premiums for NS and PZ

Table 2 shows the calculation of insurance premiums.

On the left side of the table, line 1 shows the policyholder’s debt to the Social Insurance Fund as of the 1st day of the reporting year, and in lines 2 to 7 - contributions:

accrued by the policyholder himself;
accrued by the fund during inspections and on other grounds;
returned by the fund to the policyholder.

In line 8 these accruals are summed up.

Below is the debt of the Social Insurance Fund to the policyholder.

Amounts accrued for past tax periods accrued by the policyholder himself.

On the right side it shows:

debt of the Social Insurance Fund to the policyholder (12–14);
expenses for compulsory social insurance (15);
premiums paid by the policyholder (16);
the policyholder's debt written off by the fund (17).

Next, these data are summarized (18) and the insured’s debt at the end of this period is displayed (19, 20).

Nuances of 4-FSS in 2021

The coronavirus year did not cause any special changes in the rules for filling out 4-FSS.

The issue that concerns many employers is related to compensation from the Social Insurance Fund for expenses related to the prevention of coronavirus.

We talked about this in detail here “Personal protective equipment against COVID-19 and not only from 08/04/2020 will be paid for by the Social Insurance Fund.”

Is it necessary to reflect the amount of expected compensation in 4-FSS? The answer is no . Payment of compensation for the prevention of coronavirus from the Social Insurance Fund is of a declarative nature. And the maximum amount of compensation is tied to the amount of contributions paid in 2021. Therefore, no data related to compensation will be included in 4-FSS for 9 months of 2021.