The total number of jobs of the policyholder: how to calculate

What you need to know

First of all, we note that Table 5 4-FSS is an analogue of the 10th table of the previous calculation of contributions for injuries and corresponding payments. The new one was approved by order of the Social Insurance Fund of Russia dated September 26, 2021 No. 381 and is effective from the report for the first quarter of 2021.

You can download the current 4-FSS report with Table 5 from our website using the following direct link.

Table 5 itself in form 4-FSS is the last. It looks like this:

As you can see, filling out Table 5 of Form 4-FSS implies indicating the results of 2 types of events:

• special assessment of working conditions;
• mandatory preliminary and periodic medical examinations of personnel

In addition, according to the requirements, Table 5 in Form 4-FSS in 2017 is subject to mandatory completion and submission by policyholders to the fund department along with the title page, as well as Tables 1 and 2.

Also see “Deadline for submitting reports to the Social Insurance Fund in 2021.”

Information on special assessment of working conditions

This is an act where jobs are recorded. Specialists from a licensed company check harmful production factors and evaluate how well these indicators in the company comply with the standards.

The process of assessing working conditions is conventionally divided into 13 main stages:

Important information is here

1. The head of the company issues an order to form a commission to conduct a special assessment of working conditions. At the same time, he must establish the composition and schedule of its work. The number of commission members must be odd. And it should also include a labor protection specialist. The head of the commission is usually the general director of the company.
2. The head of the company, together with the commission, establishes a list of workplaces where it is necessary to conduct a special assessment of working conditions.
3. The head of the company issues an order approving the schedule for carrying out the special technical assessment. Moreover, the assessment is carried out even in utility rooms.
4. The head of the company enters into an agreement with a special company that will carry out SOUT. This organization must be accredited to carry out this activity.
5. The head of the company transfers to this organization all information and important papers. They must contain information about working conditions at the workplaces being inspected. Also, the manager must give the organization’s employees all technological papers and building construction projects.
6. The head of the company approves the results of identifying harmful and dangerous production factors.
7. The head of the company approves the report on the implementation of the SOUT.
8. The head of the company notifies the commission about the approval of the report on the implementation of special assessment and assessment.
9. The head of the company submits to the Federal Tax Service a declaration on the compliance of working conditions at his enterprise with the standards established by law.
10. The head of the company familiarizes his employees with this report.
11. The director of the enterprise posts the results obtained during the examination on a website owned by the company.
12. The head of the company notifies the FSS of the results of the examination. The insurer sends a report to the Federal Tax Service on compulsory social insurance of citizens against industrial accidents and occupational diseases. Data on the examination performed are entered into Form 4-FSS.
13. The head of the company applies the results of a special labor assessment. Employees working in hazardous working conditions have the right to a shortened working day, i.e. a 36-hour work week, an additional seven days of leave, and compensation in the amount of 4% of the salary. And a clause with working conditions must be included in the employment contract concluded between the employer and the employee.

Features of the design of Table 5 4-FSS in 2017

The main regulations on how to fill out Table 5 4-FSS in 2021 contain the order of the FSS of Russia dated September 26, 2016 No. 381. It also approved the new form of the calculation in question.

Let us immediately note that the rules for filling out Table 5 4-FSS require all data to be provided at the beginning of the current year. That is, as of January 01, 2021.

However, how to fill out Table 5 of Form 4-FSS if the company has not been registered since the beginning of the year? There is a special instruction in this regard: put dashes in all columns of Table 5 4-FSS for 2021.

Thus, filling out Table 5 of Form 4-FSS in 2021 will be the same for each quarter. That is, with the same indicators.

Another important point arising from the procedure for filling out Table 5 of Form 4-FSS. Namely, from the rule of indicating information at the beginning of the year. So, if a special assessment of working conditions and/or medical examinations at the enterprise was carried out during 2021, then the indicators for them must be entered into Table 5 of the 4-FSS for 2021.

As for the certification of workplaces according to the previous rules, it has its own deadline. If by 2021 its results are outdated, then they will not be included in the 4-FSS.

Pilot project participants

Situation: how to fill out a calculation using Form 4-FSS for organizations participating in a pilot project for insurance payments at the expense of the FSS of Russia?

Fill out the calculation according to the general rules, taking into account the specifics approved by Order No. 267 of the Federal Social Insurance Fund of Russia dated June 23, 2015.

In accordance with Decree of the Government of the Russian Federation dated April 21, 2011 No. 294, a pilot project is being implemented in a number of regions of Russia: social benefits, including temporary disability benefits, are paid by territorial branches of the Social Insurance Fund of Russia to employees directly, bypassing employers.

During the period of the experiment, organizations participating in the project, when drawing up calculations in the 4-FSS form, must take into account the features approved by Order No. 267 of the FSS of Russia dated June 23, 2015. The features relate to filling out some tables in sections I and II of the 4-FSS form and are due to the fact that participants in the pilot project are exempt from paying social benefits and the subsequent offset of the amounts paid towards the payment of insurance premiums.

In Section I of Table 1, participants in the pilot project do not fill out line 15, which is intended to reflect information on expenses for compulsory social insurance. There is also no need to fill out the corresponding lines in tables 2 and 5 of section I and in table 8 of section II of form 4-FSS.

This procedure is provided for in the annex to the order of the FSS of Russia dated June 23, 2015 No. 267.

Column 3

Particular attention in Table 5 4-FSS to column 3. It shows the total number of jobs for a given insurer that require a special assessment (it does not matter whether it was carried out previously or not). Ideally, it should match the number of personnel. But in practice it can vary both up and down (for example, shift work in one position). There's nothing wrong with that.

If the enterprise has not carried out a special assessment of working conditions, indicate “0” in columns 4 – 6 of Table 5 of the 4-FSS calculation.

As a result, filling out Table 5 4-FSS will vary depending on whether a special assessment of labor conditions took place in 2021 or not.

Filling out the first line

The first line of the fifth table of the report is intended to reflect the indicators that were obtained during the special. assessment or certification. It is filled out in accordance with the following rules:

• All table indicators are indicated as of January 1 of the current year. If the certification was carried out in the current year, this information will need to be indicated in the report only for the next year.
• Column 3 of Table 5 4-FSS - total number of jobs, special. which need to be assessed. The employer fills out this column even if the certification was not carried out.
• Columns four to six display the number of jobs for which certification was carried out for 2021. If it was not there, “0” is written in these columns.
• The seventh and eighth columns on this line are not filled in.

Medical examinations

We would like to remind you that not all employees are subject to mandatory medical examination by law. In addition, the frequency of such periodic inspections depends on the types of harmful and/or dangerous production factors, as well as the work performed themselves (clause 15 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated April 12, 2011 No. 302n).

Also see “Maintaining a compulsory first-aid post at an enterprise reduces income tax.”

How to fill out table No. 1 of the 4FSS form

The first table of the report concerns the calculation of the amount of earnings from which the amount of the insurance premium will be calculated. Here is the accrued salary, the amounts that reduce the basis for calculation, as well as what percentage of earnings should be transferred to the budget. The percentage of deduction is determined based on the type of activity in which the organization is engaged. It is established for each year on the basis of an application for confirmation of the main type of activity.

We will consider what information needs to be indicated in the table.

How not to make a mistake

The control ratios for it for 2021 will help you finally determine how Table 5 of Form 4-FSS is filled out. They were approved by order of the FSS dated March 9, 2021 No. 83.

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26.04.2018

Reporting to the Pension Fund

Considering that the results of a special assessment of working conditions affect the applicable tariff of additional insurance premiums, reporting to the Pension Fund in this part has been clarified since the 1st quarter of 2014. So, in the quarterly calculation according to the RSV-1 form of the Pension Fund of Russia, approved. By Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p, the following can be highlighted:

• section 2 has been supplemented with a new subsection 2.4, which reflects information on insurance premiums for an additional tariff depending on the class (subclass) of working conditions, which was established based on the results of a special assessment;
• columns 3 and 13 have been added to section 4, which reflect additional accrued additional contributions paid based on the results of the special assessment (part 2.1 of article 58.3 of Law No. 212-FZ);
• the column “Special labor assessment code” has been added to section 6 of subsection 6.7. The meaning of these codes can be found in Appendix No. 2 to the Procedure for filling out the calculation according to the RSV-1 Pension Fund form.

How to fill out table No. 2 of the form

Table 2 includes information directly on assessed and paid contributions. The table consists of 2 parts. One part indicates how many contributions have been accrued, the other – how much has been paid.

Let's look at the main lines that every employer fills out.

In addition to these main lines, others are also filled in. For example, if there were reimbursements from the fund, if the fund owes us or there were insured events, all this information is indicated in the second table.

Filling out the remaining tables and zero calculation

In addition to the tables discussed above, the report contains 3 more tables:

• Table 1.1 is filled in for temporary workers
• Table 3 shows what specific expenses the organization incurred for accidents. This includes the amount for sick leave, the cost of vouchers
• Table 4 provides information on the number of victims of the accident

Not all employers fill out these tables.

With regard to submitting the zero calculation, the legislator established that it must be submitted on a mandatory basis, within the deadlines established for submitting this form.

Responsibility of the employer for violations in the preparation and submission of reports

As a result of the generation of the 4FSS report, liability may arise . The specificity of this particular report is that there are 2 types of liability :

1. According to the personal injury law
2. Administrative

Let's look at possible fines and their reasons in the table.

The fines are not large, but it will be a shame to receive one for such a simple report.