4-FSS form 2021, sample for the 4th quarter of 2021, new form

Has a new form 4-FSS “for injuries” been introduced? When and what changes were made to the form last? Who must submit the form and when? Where to submit the report? What should the 4 FSS form be for the 4th quarter of 2021? You can download the new form for free using the links in this material.

Which form should I use?

Relevant for submitting calculations for 2021 is Form 4-FSS, the latest edition of which was approved by order of the Federal Social Insurance Fund of the Russian Federation dated June 7, 2017 No. 275 “On amendments to appendices No. 1 and No. 2 to the order of the Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381 “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage and the Procedure for filling it out.” This is not the first time a report has been submitted to this form, so the “new” form can be called very conditionally.

To submit reports, Form 4 FSS for 2020 must be used. The “new” form can be downloaded for free here.

Who must submit the form and when?

The calculation must be submitted to the divisions of the Social Insurance Fund by all organizations and individual entrepreneurs that pay individuals remuneration that is subject to contributions for compulsory social insurance (clause 1 of Article 24 of the Law of July 24, 1998 No. 125-FZ). However, if the individual entrepreneur is not an insurer (that is, does not have employees and does not pay them remuneration), then the obligation to submit a report to the fund for “injuries and occupational diseases” does not arise.

In accordance with paragraph 1 of Art. 24 of Law No. 125-FZ of July 24, 1998 establishes the following deadlines for submitting the report:

on paper no later than the 20th day of the month following the reporting period;
in the form of an electronic document no later than the 25th day of the month following the reporting period

The reporting period is 1 quarter, half a year, 9 months and a year.

Insurers whose average number of individuals in whose favor payments and other remunerations are made for the previous billing period exceeds 25 people, and newly created (including during reorganization) organizations whose number of specified individuals exceeds this limit, submit calculations on accrued and paid insurance premiums to the territorial body of the Social Insurance Fund in the form of electronic documents signed with an enhanced qualified electronic signature.

If the average headcount for the previous billing period is 25 people or less, then the policyholder has the right to submit documents both on paper and in the form of electronic documents.

Deadline for submitting 4 FSS for Ⅳ sq. 2020 :

Due to the coronavirus epidemic, the deadline for submitting 4-FSS for the Ⅳ quarter of 2020 is not postponed.

Read more about reporting deadlines: New reporting deadlines due to coronavirus

Therefore, we submit the report on paper by January 20, 2021, and by email - by January 25, 2021

Where to submit the payment

If the policyholder does not have separate divisions, then the calculation must be submitted to the territorial department of social insurance at the place of registration of the policyholder (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ). If the insurer has separate divisions, then the form must be submitted at the location of the separate division, provided that the separate division has its own current (personal) account in the bank and it independently calculates wages and makes payments to employees.

Changes in form 4-FSS in 2020-2021

Based on the results of 2021, we will report in Form 4-FSS according to the previous rules.

From 2021, changes will be made to the 4-FSS form and the procedure for filling it out (project ID 01/05/09-20/00107825):

A new form 4-FSS has been prepared, on which for the first time it will be necessary to report for the 1st quarter of 2021. The new form was developed in connection with the transition of all regions to direct payments of social benefits (tables with data on the insured’s expenses are excluded from the form, a table will appear for independent classification units, if the insured has them, and other changes).
If the number of individuals is more than 10 people, 4-FSS can be submitted to Social Insurance only in electronic form (currently this number threshold is 25 people).
The procedure for signing an electronic 4-FSS will be clarified: it will be possible to mark the employer’s representative on the UKEP calculation with the simultaneous submission to the FSS of a power of attorney in electronic form, certified by the employer’s UKEP.

Changes are also planned in the procedure for paying contributions for injuries. From 2021, they will be able to be paid by other persons: a founder or other related party for a company, one holding company for another, etc. Amendments will be made to Art. 26.1 of the Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance...” No. 125-FZ.

New reporting regulations

On September 8, 2019, Order No. 265 of the Social Insurance Fund of the Russian Federation dated May 22, 2019 came into force, which introduced administrative regulations for the provision of public services for the acceptance of documents serving as the basis for the calculation and payment (transfer) of insurance premiums, and documents confirming the correctness of calculation and timeliness payment (transfer) of insurance premiums.

The previous regulations, approved by orders of the Ministry of Labor No. 288n dated March 20, 2017 and No. 774n dated November 8, 2017, which guided employers, have lost force. They were canceled by Order of the Ministry of Labor No. 361n dated May 28, 2019.

Most of the rules for submitting form 4-FSS have been preserved. Employers have the right to submit papers in person, by mail and through the MFC. For those who have switched to electronic reporting, it is possible to submit information using the State Services website.

The terms within which the Fund’s employees provide the service are separately specified:

If accepted in person, documents will be accepted on the day they are received;
when applying through the MFC - on the day of submission of papers;
when applying through the State Services portal - no later than 1 business day following the day of receipt.

If documents are submitted on a weekend or non-working holiday, they will be accepted on the first working day. In this regard, we recommend that you do not leave reporting until the last few days: you may not be able to make it in time.

Pay special attention to the list of documents that the FSS now requires. Since the acceptance of documents has become a public service, the employer, in addition to the reports themselves and documents confirming the correct calculation of insurance premiums, will need to fill out a special application for their acceptance.

Application form to the Social Insurance Fund for receiving reporting services (must be submitted along with the report)

Please note: such an application must be submitted every time you submit Form 4-FSS and documents confirming the legality and completeness of the accrual and timely payment (transfer) of insurance premiums (see clause 19, part 2, article 17 of Law No. 125-FZ ). Since it is possible to submit reports to any territorial branch of the Social Insurance Fund, without reference to the place of registration of the policyholder, carefully fill out the header of the application and correctly indicate which territorial branch you want to submit documents to.

The number of sheets sent to the Fund varies depending on the quarter. Be sure to also control what data you enter in the appropriate field, especially if you report online and the program does not independently count the number of prepared pages.

Who takes 4-FSS for 2021

Form 4-FSS contains information about accrued and paid “accidental” contributions at work. It is rented out:

LLC and JSC;
Individual entrepreneur with hired employees;
lawyers, notaries and other private practitioners, if they pay citizens remuneration from which they pay contributions to the Social Insurance Fund.

If there was no activity and no income was paid to employees, the report will still have to be submitted, but with zero indicators. The same applies to companies with a single founder-CEO. More details on the procedure and example of filling out the zero 4-FSS can be found in this article.

Individual entrepreneurs without employees do not submit 4-FSS and do not pay contributions to Social Security. However, if he wishes, an individual entrepreneur can register with the Social Insurance Fund, transfer contributions there, and then be able to receive benefits for temporary disability, pregnancy and childbirth, and child care benefits up to 1.5 years. At the same time, there is no need to submit a 4-FSS report, since it is submitted only for hired employees.

Who rents

The obligation to provide a report to Social Insurance is enshrined in Law No. 125-FZ. According to legislative norms, all legal entities, individual entrepreneurs and private owners who employ the hired labor of insured citizens are required to report. That is, all employers who pay social insurance contributions to Social Security for their subordinates are required to submit the unified Form 4-FSS in 2021. Insured persons in accordance with clause 1 of Article 5 of Law No. 125-FZ are recognized as:

Working citizens with whom an employment contract, agreement or contract has been concluded.
Citizens forced to work by court decision as part of the execution of a sentence.
Individuals working under civil contracts, copyright contracts, construction contracts and others, the terms of which provide for social insurance (payment by the employer of contributions for injuries).

If the organization employs not only full-time employees, but also contract workers, be sure to study the contract that was signed with such a specialist. Pay special attention to the terms of accrual and payment of insurance coverage. If, in addition to mandatory contributions (compulsory health insurance and compulsory medical insurance), contributions for injuries are also indicated, then the amount of remuneration for the work of contract workers will have to be included in the reporting.

Methods for passing 4-FSS

There are several ways to submit a report:

On paper - if the average number of employees (SSH) is no more than 25 people.

Those whose SCN does not exceed 25 people are given the choice of submitting a report on paper or electronically.

In electronic form - if the total number of employees exceeds 25 people.

4-FSS in electronic format is submitted via telecommunication channels (TCC) through electronic document management operators. Before this, the report must be signed with an electronic signature.

A short reminder on calculating the SSC (clause 78 of Rosstat Order No. 711 dated November 27, 2019):

When calculating the average headcount, take into account only those employees for whom your organization is the main place of work.
External part-time workers and employees under GPC agreements do not need to be included in the SSC.
An internal part-time worker is counted as one person.

If you submit 4-FSS on paper and are required to submit it electronically, you will be fined 200 rubles.

Legislators plan to reduce the number threshold for passing the electronic 4-FSS from 25 to 10 people. The draft Federal Law “On Amendments...” is posted on the portal regulation.gov.ru.

Procedure for filling out 4-FSS for 2021

Basic requirements for registration of 4-FSS:

You can fill out the calculation on a computer or by hand with a ballpoint (fountain) pen in black or blue in block letters.
Only one indicator is entered in each line of the report. If there is no data in a line or column, dashes are added.
If there is no data to fill out tables 1.1, 3, 4, they are not included in the report.
If an error is made in 4-FSS, it is crossed out and the correct value is entered, after which they put under it the signature of the person submitting the report, the date of the changes and the seal (if any).
Correcting errors with a correction tool is not allowed.
Page numbering is continuous.
At the end of each page of the report, the policyholder must sign and date it.

Fill out the 4-FSS title page

The title page includes basic information about the policyholder submitting the report:

Registration number of the policyholder.

A 10-digit number assigned to the employer by the Social Insurance Fund upon registration.

Subordination code.

Code designation of the territorial Social Insurance Fund where the employer is registered. The code consists of 5 characters; it can also be found in the registration notice.

Correction number.

If 4-FSS is submitted for the first time during the reporting period, you must indicate “000”. If an adjustment is submitted, then indicate its number: “001”, “002”, etc.

Reporting period.

When filling out a report for the 1st quarter, half a year, 9 months and a year, only the first two cells of the field are filled in. When submitting 4-FSS for the 1st quarter - “03”, for the six months - “06”, for 9 months - “09”, for the year - “12”. The second two cells are filled out only when applying for funds to pay insurance coverage.

Calendar year.

Indicate the year in which the policyholder reports. When submitting 4-FSS for 2021, indicate “2020”.

Termination of activities.

To be completed only when submitting a report upon liquidation of an organization or closure of an individual entrepreneur. In this case, the value “L” is indicated in it.

Full name.

The name of the organization is given in accordance with the constituent documents. Individual entrepreneurs, notaries, lawyers, heads of peasant farms and persons who are not individual entrepreneurs indicate their full names, without abbreviations.

INN/OGRN.

Organizations put zeros in the first two cells, and the TIN and OGRN numbers in the rest. Individual entrepreneurs who have a 12-digit TIN enter it in full, without zeros. Only companies fill out the checkpoint.

OKVED.

The code of the main activity is indicated in accordance with the OK 029-2014 classifier (NACE Rev. 2). Using the main code, the FSS assigns a pro-free insurance class to the policyholder and sets the rate of “unfortunate” contributions for 2021.

To do this, no later than April 15, 2020, an application for confirmation of the main type of activity had to be submitted to the territorial branch of the Social Insurance Fund. If you do not submit it, the fund will establish the maximum class of profrisk from those specified by you during registration and contained in the Unified State Register of Legal Entities (USRIP) OKVED.

Even if you are late in filing, submit your fund anyway. As follows from judicial practice, the mere delay in providing documents that confirm the main type of activity for establishing the tariff for contributions for injuries does not mean that the Social Insurance Fund should not consider them (Resolution of the Moscow District Court dated February 28, 2020 in case No. A40 -184022/2019).

How to fill out if activity is suspended

Companies suspend operations infrequently. In most cases, this situation occurs in non-profit organizations; public sector employees are “frozen” much less often.

If the activity of the entity is suspended, there are no taxable charges in favor of employees, it is necessary to submit a zero 4-FSS. Even if there were no accruals in favor of full-time employees in the billing period, for example, if a non-profit organization did not make payments throughout 2021, then still submit the report on time.

Officials did not provide any exceptions; a zero 4-FSS report is required to be submitted to inspectors. A fine will be issued for failure to pass zero marks. To prevent the application of sanctions, you will have to fill out the title page of the 4-FSS form and tables numbered 1, 2 and 5.

This is what 4-FSS zero reporting looks like for 2021:

“Pilot” features of 4-FSS

From 01/01/2020, another group of regions joined the FSS pilot project: 3 republics (Sakha, Komi and Udmurtia), 5 regions (Tver, Saratov, Orenburg, Kemerovo and Kirov), as well as the Yamalo-Nenets Autonomous Okrug.

Filling out and submitting the 4-FSS for “pilots” has its own peculiarities (clause 2 of the FSS Order No. 114 dated March 28, 2017, clause 2, clause 3 of the Appendix to Order No. 114, clause 2 of the Procedure for filling out the 4-FSS). The calculations do not need to reflect information about benefits, since participants in the pilot project do not reduce insurance premiums for them.

If the employer is already participating in a pilot project at the beginning of the year, page 15 of Table 2 is not filled out (dashes are inserted), and Table 3 is not included in the calculation.

An employer who became a participant on July 1 of the current year fills out 4-FSS in a special way for 9 months and a year:

on page 15 of table 2 in column 1 in the lines “for the last three months of the reporting period”, “1 month”, “2 month” and “3 month” you need to put dashes;
Table 3 reflects data on expenses as of July 1 of the year in which the region joined the pilot project;
the amounts of expenses of the current billing period that were not accepted for offset on July 1 of the year in which the region joined the pilot project should be reflected by reducing the previously reflected indicators on page 15 of Table 2 in columns 1 and 3. Also, these amounts should be reflected in the corresponding lines table 3.

Filling out table 1

The first section of form 4-FSS is devoted to the calculation of insurance premiums if there was an accident or occupational disease. Here's how to correctly fill out Form 4-FSS - Section 1:

Indicators for contributions are indicated in rubles on an accrual basis from the beginning of the year and broken down by month of the last quarter of the reporting period.
Start filling out Table 1 of Form 4-FSS with columns 4–6, then enter the data in column 3 on an accrual basis.
Table 1.1 is filled out only by those employers who sent their employees for temporary work with other employers under a contract, as provided for in clause 2.1 of Art. 22 of Federal Law No. 125 of July 24, 1998. All other policyholders do not need to fill out and submit this sheet.

Fines for 4-FSS

The amount of the fine depends on the type of violation:

The deadline for submitting 4-FSS was missed (fees not paid).

The fine will be 5% of the unpaid amount of contributions for the last quarter for each overdue month (full and incomplete), but not more than 30% of the amount.

The deadline for submitting 4-FSS has been missed (contributions have been paid).

Fine - 1,000 rubles. A similar fine is provided for missing the deadline for completing the 4-FSS zero.

Violation of the procedure for submitting a report.

If the report is submitted on paper but is required to be submitted electronically, the fine will be 200 rubles. per document.

For missing the deadline for submitting the 4-FSS calculation, officials of the organization may be additionally fined in the amount of 300 to 500 rubles. (clause 2 of article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Useful information from ConsultantPlus
See the ready-made solution on how to fill out and submit reports on Form 4-FSS for accident insurance premiums.

Let's sum it up

The 4-FSS calculation is submitted to the territorial Social Insurance Fund at the end of each reporting period (1 quarter, half year, 9 months and year) by all employers.
The deadline for submitting 4-FSS on paper is no later than the 20th day of the month following the reporting period, in electronic form - before the 25th. For 2021, 4-FSS must be submitted on paper no later than 01/20/2021, electronically no later than 01/25/2021.
The 4-FSS calculation reflects the amount of “traumatic” contributions, as well as payments related to industrial accidents.

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

Normative base

FSS Order No. 381 dated September 26, 2016 “On approval of the calculation form for accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage and the procedure for filling it out”
FSS Order No. 265 dated 05.22.2019 “On approval of the Administrative Regulations...” (together with the “Administrative Regulations for the provision by the Social Insurance Fund of the Russian Federation of state services for accepting documents...”)

Order of the FSS No. 114 of March 28, 2017 “On approval of the specifics of filling out by policyholders registered with the territorial bodies of the Social Insurance Fund of the Russian Federation located on the territory of the constituent entities of the Russian Federation participating in the implementation of the pilot project...”

in Excel

for the 4th quarter of 2021

for the 4th quarter of 2021 to receive reporting services

in .pdf