Rules for filling out form 4 fss. What indicators are included?

Among the mass of reporting materials, form 4-FSS should be noted. It is rented both quarterly and annually within the time limits specified by law. All enterprises that pay insurance premiums rent it out. The filling rules are adjusted annually, so you need to check them before drawing up the next report.

Basic Rules

Every year, organizations making insurance contributions to the treasury are required to submit a report drawn up in Form 4-FSS to the Social Insurance Fund. The document reflects the contributions that the company accrues:

• for social insurance;
• transfers for payments related to industrial injuries.

The document consists of 14 tables and two sections. The first records insurance premiums, the second contains information about premiums associated with injuries at work.

The form of delivery depends on the number of employees. With a staff of 25 people or less, not only an electronic, but also a printed version is required. If the state is higher than the specified value, an electronic form is sufficient.

Registration procedure

The document is filled out in accordance with regulations and amendments made to them in the following order:

• A title page is drawn up.
• The data is entered into section 1.
• Section 2 is completed.

After filling out, the sheets must be numbered in continuous order in a special field at the top of the page. After this, the document is stapled, certified by the seal and signature of the manager and responsible persons.

Title page

The following information is recorded on the title page:

• Enterprise registration number. Consists of 10 cells located at the top of the sheet.
• The 5-cell subordination code is also at the top.
• Correction number. Provided in the form valid at the time the errors were discovered.
• Accounting period code, which depends on the period for which the report is submitted. So: quarter – 03; six months – 06; 9 months – 09; year - 12.
• Calendar year – contains an indication of the year for which the report is being prepared. For example, 2016.
• Termination of activities. Assumes filling only in the case of . In such a situation, the letter “L” is placed.
• The full name of the organization as stated in the charter.
• or OGRNIP. If the code consists of fewer numbers than cells, zeros are placed in front. For example, 00567749.
• The policyholder's code, which identifies the code, taxation regime (taken from the document to the "Procedure for filling out the calculation of contributions", appendices 1 and 3), fields for recording the type of institution - budgetary or legal government.
• Contact number.
• Registration address.
• Average number of employees.
• Number of calculation sheets and application pages.
• Completeness of information is confirmed using a code.
• Signature and date.
• Seal of the organization.

The sheet looks like this:

Completing section 1

The section contains information on contributions related to social insurance. Data on the accrual and payment of funds during the reporting period is entered here.

Consists of nine main tables:

The first section ends with Table 5.

Completing section 2

This section contains information about insurance charges related to injuries.

Consists of five tables:

The second section ends on the 10th table, on which the signature of authorized persons and the seal of the organization are affixed.

How to fill out form 4-FSS (general information)

The 4-FSS calculation form was approved by order of the FSS of the Russian Federation dated February 26, 2015 No. 59 and contains data on two types of insurance premiums (IC):

1. In case of temporary disability and in connection with maternity (section 1);
2. From accidents at work and occupational diseases (section 2).

All employers, without exception, are required to submit the form quarterly. The form can be filled out in block letters by hand with a black or blue ballpoint pen, or using computer technology. The report must contain a title page and tables 1, 3, 6, 7, 10. The remaining sheets are filled out only if indicators are available. After the formation of the necessary sheets of the statement, their numbering is entered in the “page” field, the date of compilation of the form, the report is signed and certified by a seal (if any).

NOTE! The current editions of 4-FSS change periodically. Today, to fulfill obligations to the FSS, you should use the option established by FSS Order No. 260 dated July 4, 2016.

The right to choose the transfer option: on paper or via telecommunication channels (TCS) is granted only to companies with an average number of employees up to 25 people inclusive. If the company employs more than 25 employees, then the transfer is possible only electronically via TKS.

For methods of transferring files, see the material .

Let's consider what indicators are reflected in table 1 forms 4-FSS.

How to fill out section 1 of table 1 - lines 7, 10, 11, 12, 15, etc.

The field “OKVED Code” in Table 1 4-FSS is filled out only in companies that have the right to apply reduced contribution rates (which are listed in paragraphs 8, 11 of the law “On insurance contributions to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” dated July 24, 2009 No. 212-FZ).

For more details, see the article. .

Line no.	Amount reported
	The organization's debt to the fund for SV at the beginning of the year
	The amount of CB calculated for the current period (on an accrual basis). Including the deciphering of the CB amounts in the context of the last three months
	The amount of SV calculated by FSS specialists based on the results of inspections
	The amount of CB calculated by the payer independently for previous years
	The amount of costs of the insurance payer for the payment of insurance amounts to employees upon the occurrence of insured events for previous years, not accepted for deduction by FSS specialists during inspections
	Funds provided by the fund to cover the costs of the insurance payer for insurance coverage of employees in the event of insured events
	Amounts of overpayments or excessively withheld amounts for SV, returned by the fund to the settlement account of the insurer company
	Sum of lines 1-7 (control value)
	The amount of debt to the social insurance fund at the end of the reporting period based on accounting data
	Debt to the Social Insurance Fund for the amount of the difference between the calculated SV and the costs incurred by the policyholder for paying sick leave to employees upon the occurrence of insured events
	The amount of debt to the Social Insurance Fund resulting from an overpayment of insurance by the policyholder
	Debt of the Social Insurance Fund at the beginning of the reporting year (must be equal to page 9 of Table 1 of the calculation at the end of last year)
	Explanation of page 12. To be completed if expenses for compulsory social insurance (OSI) exceed the amount of calculated SV at the beginning of the year (equal to page 10 of table 1 at the end of last year)
	Explanation of page 12. Filled in when the Social Insurance Fund debt was formed due to overpayments by the insurer (equal to page 11 of Table 1 at the end of last year)
	The amount of OSS expenses aimed at paying employees upon the occurrence of an insured event. Filled with a cumulative total and equal to page 15 gr. 4 tables 2 (control value)
	The amount of SV transferred by the policyholder for the current quarter, indicating the number and date of the payment order
	The amount of debt (arrears) written off on the basis of judicial or regulatory acts of the Russian Federation
	Sum of lines 12, 15, 16, 17 (control value)
	SV debt owed by the policyholder at the end of the reporting period
	Arrears included in the amount on page 19

For clarity, consider the order filling out table 1 forms 4-FSS For example.

Filling out Form 4-FSS Table 1 for the 1st half of 2016 (example)

Stella LLC operates on a general taxation system and applies a single tariff when calculating SV on OSS in the amount of 2.9% of the calculated amount of wages.

As of January 1, 2016, the credit balance on the account. 69.1 “Contributions to OSS” is equal to RUB 3,358.45.

In May 2016, the accountant identified an error: in December 2015, employee O. S. Aleksandrov was adjusted the amount of vacation pay and an additional payment of 5,000 rubles was made, but this additional payment was not included in the base when calculating contributions to OSS. The accountant added additional contributions from this amount in the amount of 145 rubles. (5,000 × 2.9%). This amount of contributions is reflected in line 4 of Table 1 of Statement 4-FSS for 6 months of 2016.

For the 1st half of 2016 the following calculations and accruals were made (RUB):

Quarter	Month	Salary amount	Amount of CB	No. and date	Payment amount	During the period
	January	131 331,28	3 808,61	37 from 13.01	3 358,45	December 2015
	February	148 576,48	4 308,72	53 from 12.02	3 808,61	January 2016
	March	152 138,37	4 412,01	77 from 14.03	4 308,72	February 2016
	Total	432 046,13	12 529,34		11 475,78
	April	132 587,33	3 845,03	95 from 14.04	4 412,01	March 2016
		155 778,75	4 517,58	114 from 13.05	3 845,03	April 2016
	Additional SV accrued for 2015					December 2015
	June	148 486,77	4 306,12	133 from 14.06	4 662,58	May 2016 (4517.58 + 145.00)
	Total	436 852,85	12 668,73		12 919,62

In June 2016, employee M.E. Kovaleva was paid sick leave. The amount of OSS to be reimbursed from the Social Insurance Fund amounted to RUB 5,348.53.

SALT in account 69.01 for the first half of 2016 will look like this (RUB):

Index	Beginning balance		Period transactions		Balance
Balance		3 358,45
SV accrued for 2016				25 198,07
Additional SV accrued for 2015
Paid to SV			24 395,40
OSS expenses			5 348,53
Total		3 358,45	29 743,93	25 343,07	1 042,41

Let's consider how this data will be reflected in the statement 4-FSS at filling table 1.

Index		Line code	Amount, rub.
Debt owed by the payer SV (policyholder) at the beginning of the billing period			3 358,45
Accrued for payment of insurance premiums, rub.			25 198,07
At the beginning of the reporting period	12 529,34
for the last three months of the reporting period	12 668,73
1st month	3 845,03
2nd month	4 517,58
3rd month	4 306,12
SV accrued by the payer of insurance premiums (policyholder) for past billing periods
Sum page 1, 2, 4			28 701,52

Expenses for compulsory social insurance, rub.
At the beginning of the reporting period
for the last three months of the reporting period
Insurance premiums paid, rub.
At the beginning of the reporting period
in the last three months of the reporting period
	Date, payment order number
Total amount pp. 15, 16

The calculation shows that at the end of the first half of 2016, a debt for the Social Insurance Fund was generated in the amount of 1,042.41 rubles. (29,743.93 - 28,701.52) due to excess expenses for payments to employees of OSS funds.

Results

Line 4 of Table 1 of the 4-FSS calculation displays the amount of underpaid SV for previous years, which the company independently discovered and calculated and which is subject to payment to the territorial unit of the FSS.

Table 1 of Statement 4-FSS shows the amounts of calculated and transferred contributions to OSS, the amount of costs for insured events subject to reimbursement from the FSS, as well as the final balance of debt of the policyholder or the FSS to each other.

From January 1, 2017, a new form for filling out reports on contributions for injuries was approved. The form is called 4-FSS. This form is quite well known among accountants.

Until December 2016, all organizations and individual entrepreneurs were required to report on this form to the social insurance fund of their region. This included contributions to compulsory social insurance in case of temporary disability and in connection with motherhood and childhood. The tariff rate of 2.9% was reflected in the first section of this 4-FSS calculation.

Despite the innovations in the legislative acts of social insurance, for 2017 the maximum values ​​of the base for calculating contributions have been established. This year the base is 755,000 rubles. Deductions in this case will be 2.9%. But if the employee’s income exceeds this threshold, then social insurance contributions will not be charged. Important information has emerged about employees who are not residents of the Russian Federation. In their case, contributions to the social insurance fund will be 1.8%.

In accounting, this insurance premium will be reflected in account 69.1.

The next mandatory section was related to contributions for injuries.

The deduction coefficient was determined by the Social Insurance Fund when registering an organization or entrepreneur and is directly related to the professional risk of your enterprise. There are 32 risk classes and rates from 0.2% to 8.5%. The most common rate is 0.2%.

In accounting, the insurance premium for injuries will be reflected in account 69.11.

Since January 1, 2017, the 4-FSS form has been slightly altered and even, one might say, simplified. Now in the calculation there is only the section “deductions for injuries”. All organizations now report to the tax authority for compulsory social insurance. The contributions themselves are also transferred to the Federal Tax Service. The new calculation form was approved by order of the Federal Insurance Service of Russia No. 381 dated September 26, 2016. According to Law No. 125-FZ dated July 24, 1998, all insurers are required to submit a form for injury. This applies to companies of all forms of ownership, as well as entrepreneurs who employ citizens who are insured against industrial accidents and occupational diseases (Article 3 125-FZ).

It follows from this that all companies report in Form 4-FSS, even if they do not charge contributions for injuries. If there are no accruals, then the feed calculation should be zero. Individual entrepreneurs submit such a calculation only if they have registered employees.

Contributions for injuries are subject to all payments under employment contracts and under civil law contracts (GPC), if they include conditions for the payment of contributions for injuries.

The reporting periods for submitting calculations have not changed since January 1, 2017. Submitted for the first quarter (calculation for 3 months), half a year (calculation for 6 months), nine months and a year (calculation for 12 months). All calculations are carried out on an accrual basis throughout the year.

The deadline for submitting calculations has also not changed. The calculation is submitted on paper before the 20th day of the month following the reporting period. Organizations and individual entrepreneurs with an average number of employees of less than 25 people have the right to submit calculations on paper. If the average number of employees is more than 25 people, then the calculation is submitted only electronically and before the 25th day of the month following the reporting period (Article 24 125-FZ).

Thus, the calculation for the first quarter (3 months) is submitted no later than April 20 on paper, and before April 25 in electronic form. For a six-month period (6 months), the calculation is submitted by July 20 on paper and by July 25 in electronic form. 9 months in advance - until October 20 on paper and until October 25 in electronic form. The annual calculation is submitted before January 20 on paper and before January 25 in electronic form.

If inaccuracies or contradictions in the calculation are identified, an updated calculation should be submitted. Exemption from liability when making clarifications will occur if:

• the clarification was made before the reporting deadline;
• if the period has expired, but the policyholder himself discovered the inaccuracy and managed to pay off the penalties and arrears that arose as a result of an erroneous calculation;
• if clarifications were made after an on-site inspection of fund employees.

Payment of the insurance premium for injuries was left under the authority of the Social Insurance Fund. KBC contribution for injuries 393 1 02 02050 07 1000 160. The due date for payment of contributions is monthly on the 15th.

Failure to submit reports on time will result in a fine. According to the first part of Article 26.30 of the Federal Law, penalties will amount to 5% of contributions accrued for the previous 3 months of the relevant period, but not more than 30% of this amount, but not less than 1,000 rubles.

According to the second part of the Federal Law, if the reporting procedure is violated, you will have to pay a fine of 200 rubles. In addition, a fine can be imposed on the head of an organization for an administrative offense; from 2017, such a fine will range from 300 to 500 rubles. This fine applies only to the leaders of the organization, but individual entrepreneurs are exempt from this offense. It should be remembered that a fine cannot be imposed if the statute of limitations has expired - 3 years.

New form 4-FSS

Tables 1, 2 and 5 are required to be filled out in the calculation. The remaining sections are additional, they are filled out as necessary. If there is information that needs to be reflected in these sections, then they must be filled out.

1. The inscription “Budget Organization” appeared on the title page. And such organizations will now have to indicate their source of funding.
2. Line 1.1 has been added in section 2. “Debt owed by a reorganized policyholder and (or) a separate division of a legal entity deregistered.”
3. In Table 2, a new line 14.1 has appeared “Debt of the territorial body of the Fund to the policyholder and (or) a separate division of a legal entity that has been deregistered.”
4. The field “Average number of employees” indicates the number of employees since the beginning of the calendar year.

If the policyholder has an urgent need to submit an updated calculation, then you need to pay attention to the update period. In 2017, the 4-FSS form underwent several changes. Corrections must be submitted using the form in effect in the quarter in which the inaccuracy or error was discovered.

Required sheets to fill out:

1. Title page;
2. Table 1. Calculation of the base for calculating insurance premiums;
3. Table 2. Calculations for compulsory social insurance against industrial accidents and occupational diseases.
4. Table 5. Information on the results of a special assessment of working conditions.

Additional calculation sections:

1. Table 1.1. Information necessary for the calculation of insurance premiums by policyholders.
2. Table 3. Expenses for compulsory social insurance against industrial accidents and occupational diseases.
3. Table 4. Number of victims in connection with insured events in the reporting period.

There are a number of requirements for completing a report on paper. The calculation itself can be filled out on a computer and printed on a printer, or it can be written in block letters in blue or black ink. Only one indicator is entered in each line and its corresponding column. If empty columns remain, then dashes are added.

If an error is made, there is no need to correct it with a corrective agent. The incorrect number must be crossed out and the correct number must be written on top. This operation must be certified by the policyholder’s signature, date and seal, if available. After the completed report, you must enter continuous numbering and the number of sheets on the title page. At the bottom of each page is the signature of the policyholder and the date of submission of the calculation. When accepting the calculation, the inspector will put a stamp on you, which will display the date of receipt and the name of the FSS employee who accepted your calculation.

It’s a little easier to fill out the form electronically, using the “My Business” online service. Here the program will calculate the sheets for you and fill in the details on the required lines. All you have to do is enter the missing data in the calculations and send the report for control. If no filling control errors are identified, then feel free to send it to the fund. The date of sending the calculation is considered the date of delivery. You will also receive confirmation via electronic communication channels. You can get free access to the service right now by following this link.

Example of how to fill out the form

Let’s fill out the calculation for the organization “Oxy-V” LLC, where the director is Anikov B.E., who works in the organization together as an accountant, and between them the salary fund is 50,000 rubles. We will fill out the calculation for 3 months (1 quarter). Let's assume that at the beginning of the calendar year there is no debt to the social insurance fund and all payments of insurance premiums took place in accordance with the law - on the 15th of each month. Let's take the universal insurance rate - 0.2%. And none of the employees went on sick leave.

The basic procedure for filling out a new form for submitting payments for 9 months.

How to fill out the cover page of form 4-FSS

On the title page we fill in the registration number of the policyholder and the code of subordination to the Fund. The adjustment number, if required, the reporting period (3 months, half a year, 9 months and a year), as well as the calendar year itself. Next comes the basic data of the organization: this is the name, INN, KPP, OGRN, contact phone number, OKVED.

Full legal address of the policyholder. The average number of employees, highlighting the number of disabled people and workers employed in hazardous and hazardous work. The number of sheets and attachments is indicated (if necessary). On the left are the details of the policyholder or his representative. The representative will need a power of attorney. Date of submission of the calculation and signature of the policyholder. An employee of the Social Insurance Fund on the right will mark the acceptance (if the payment is submitted on paper).

Since reporting for 2017, Form 4-FSS has changed (Order of the Federal Tax Service of the Russian Federation dated September 26, 2016 N 381) - now it is presented only for contributions for injuries, the remaining contributions are administered by the Federal Tax Service. The report must still be submitted to the Social Insurance Fund.

Report 4-FSS in 2019, form - free download

The form includes a title page and 6 tables. All policyholders, without exception, fill out the title page, tables No. 1, 2 and 5. Other indicators are entered only if available, and there is no need to submit them if data is missing. Empty lines of the 4-FSS form are always crossed out.

Important! Don’t forget to indicate at the top of each page your registration number and five-digit subordination code, which are assigned to each company upon registration with the Social Insurance Fund at the beginning of its activities.

Organizations with more than 25 employees are required to submit Form 4-FSS via the Internet; to do this, use our service Kontur.Extern. Our service contains only current forms and templates, and reports are generated automatically based on the entered numbers. The system allows you to track the status of the report, receive control protocols and receipts for receiving electronic reports from the Social Insurance Fund portal. Even if the FSS receiving gateway is unavailable at the time of sending, you will have evidence that your reports passed through our server on time.

Take advantage of the "Test Drive" of Kontur.Externa - fill out and submit the 4-FSS form for free!

Try it

How to fill out the title page

The principle of filling out the title page is no different from filling out the title pages of other reporting forms.

Where, in what time frame and in what form to submit the Calculation in form 4-FSS in 2018, we described in ours. We will tell you about the procedure for filling out the 4-FSS in 2018 in this material and show with an example how to fill out the 4-FSS for the 1st quarter of 2018.

Filling out 4-FSS in 2018

The procedure for filling out 4FSS in 2018 is disclosed in Appendix No. 2

The rules for filling out 4-FSS in 2018 provide for both general requirements for filling out and the procedure for filling out the title page and specific tables of the form.

Let us recall some general requirements for filling out Form 4-FSS. These requirements are most relevant for those policyholders who submit the Calculation on paper. After all, when submitting a report electronically, any program for filling out 4-FSS in 2018 will not only ensure that the report complies with formal requirements, but will check the correctness of filling out individual indicators (for example, when summing up data on accruals or paying contributions for the quarter).

As for the paper calculation, it can either be prepared on a computer and printed on a printer, or filled out by hand in block letters with a ballpoint or fountain pen in black or blue.

Only one indicator is entered in each line and its corresponding column. If there is no indicator, a dash is added.

If an error is made in the 4-FSS form, the incorrect value is crossed out and the correct value is entered. The correction is certified by the signature of the policyholder or his representative indicating the date of correction. If the policyholder has a seal, the corrections must be certified with it.

Correction of errors by correction or other similar means is not permitted.

After the form in the required volume of tables has been prepared, sequential numbering of the completed pages is entered in the “page” field in the Calculation. On each completed page, at the top, you must fill in the fields “Insured Registration Number” and “Subordination Code.” You can find this data in the notification (notice) received by the policyholder upon registration with the territorial body of the Social Insurance Fund.

At the bottom of each page of the Calculation is the signature of the policyholder (his representative) and the date of signing is indicated.

The detailed procedure for filling out the form tables is given in Appendix No. 2 to the FSS Order No. 381 dated September 26, 2016.

Please note that for those policyholders who are registered with the Social Insurance Fund of the constituent entities of the Russian Federation participating in the pilot project, the specifics of filling out form 4-FSS are approved by the Social Insurance Fund Order No. 114 dated March 28, 2017.

4FSS (latest edition) 2018: sample filling

Let us give an example of filling out for the 1st quarter using conditional digital data for form 4-FSS 2018.

Please note that when filling out 4-FSS for the 1st quarter of 2018, on the title page of the form you must indicate the reporting period code 03, and the calendar year - 2018.

We will present a sample of filling out the 4FSS for the 1st quarter of 2018 only as part of Tables 1, 2 and 5, which are mandatory for all policyholders.

You can download an example of filling out 4FSS for the 1st quarter of 2018.

Please note that expenses for temporary disability benefits and reimbursement for them from Social Insurance are not shown in Form 4-FSS from 01/01/2017. They are now reflected in the Calculation of Insurance Premiums. We talked about how to reflect compensation from the Social Insurance Fund in the RSV in a separate article.

If the policyholder submits an updated form 4-FSS for periods that expired before 01/01/2017, then it will need to show both sick leave and reimbursement of expenses incurred for compulsory social insurance in case of temporary disability. We reminded you how to do this.