Fill out a report 4 fss. II. Filling in the title page of the Calculation

Don't know how to fill out Table 1 in Form 4-FSS? Then this advice will help. Moreover, this table must always be filled out. Even if you submit a zero report without indicators - when there were no payments subject to insurance premiums for injuries during the reporting period. In detail with an example, we talk about filling out Table 1 4-FSS.

What to be guided by

According to the requirements of the Social Insurance Fund, the calculation of the base for calculating insurance premiums from industrial accidents and occupational diseases is reflected in Table 1 of the 4-FSS report. Its form was approved by order No. 381 dated September 26, 2016 (Appendix No. 1). The same order of the FSS fixed the procedure for filling out this form.

Regarding how to fill out Table 1 of the 4-FSS, see Section III of Appendix No. 2 to this order.

Below is what Table 1 of the 4-FSS looks like in 2018. It includes only 9 lines and takes less than one sheet:

Rules for filling out Table 1 of form 4-FSS

Now let's take a closer look at how to fill out Table 1 of Form 4-FSS. Recall that all indicators (1 - 4 lines) reflect the cumulative total since the beginning of the year.

Props of Table 1	What to reflect
How to fill out line 1 of Table 1 of Form 4-FSS	In the corresponding columns (3 - 6) they show the amounts of payments and other remuneration that were accrued to individuals in accordance with Art. 20.1 of the Law of July 24, 1998 No. 125-FZ<Об обязательном соцстраховании от несчастий на производстве и профзаболеваний˃ (далее – Закон № 125-ФЗ). Simply put, these are those payments that the law recognizes as the object of taxation by contributions.
How to fill in line 2 of Table 1 4-FSS	In the corresponding columns (3 - 6) they show the amounts that are not subject to contributions for injuries. This issue is regulated by Art. 20.2 of Law No. 125-FZ, which contains a closed list.
Line 3	Here they show the very base for calculating contributions to the FSS: this is the indicator of line 1 minus the indicator of line 2
How to fill in line 4 of Table 1 4-FSS	Show separately payments to working disabled people (if there are such categories of persons at the enterprise)
Line 5	Indicate the amount of the insurance rate for the class of professional risk assigned to the organization (its isolation)
Line 6	The percentage of the discount is given to the insurance rate (if any) established by the FSS department for the current calendar year in accordance with the current Rules for establishing discounts and surcharges for policyholders (approved by Decree of the Government of the Russian Federation of May 30, 2012 No. 524 (hereinafter - Rules No. 524)
Line 7	Give the percentage of the premium to the insurance rate (if any) established by the FSS branch for the current calendar year in accordance with Rules No. 524
Line 8	Indicate the date of the order of the FSS branch, which established a surcharge to the contribution rate
Line 9	They give the net value of the insurance rate - taking into account the established discount or surcharge to it. Important: indicate with two decimal places after the decimal point!

Fill example

Now, using a specific example, we will show the principle of designing Table 1 of Form 4-FSS in 2018.

Let's say that Guru LLC has 3 employees (together with the manager) with whom labor contracts are signed. At the same time, one of the employees has a disability of group II. All employees are citizens of the Russian Federation, their number has not changed.

For the 1st quarter of 2018, Guru LLC employees received the following payments subject to injury contributions:

The company did not accrue other payments for the 1st quarter of 2018.

This page is a serious guide for a serious person: a businessman or an accountant.

Many managers and accountants may be concerned about the question of how to fill out 4-FSS correctly. In this voluminous guide, we will step by step fill in the 4-FSS. You can also download the Word version of the form here.

Title page 4-FSS

So, let's start with how to fill out the title page of 4-FSS.

At the top of the form, you must indicate the registration number of the organization and the code of subordination. They should be in your notice, which was issued by the territorial body of the FSS of the Russian Federation during the registration of the company. Then this data needs to be duplicated on all calculation sheets. Field "registration number" consists of 10 cells.

In field "subordination code" includes 5 cells, it includes the territorial body of the fund, where the company is currently registered.

Enter in the next field correction number. If you still have a primary calculation, then set 000. If the calculation is refined, then set the serial number of the refined calculation: 001, 002, 007, and so on. An updated calculation must be submitted in the form valid in the period in which errors were discovered.

After that, you must specify the code of the reporting period:

• one quarter - code 03;
• half a year - code 06;
• nine months - code 09;
• year - code 12.

If the application is for the allocation of funds for the payment of insurance coverage, then enter the number of applications through a fraction - 01, 02, 03 ...

Field "Calendar Year", 4 cells - indicate the year for the reporting period of which the calculation is made: 2015, 2016 ...

In field "Cessation of activities" it is necessary to write the letter "L" in the event that the activity of the company is terminated in connection with its liquidation (termination of the activity of the individual entrepreneur). Otherwise, nothing is put there.

After that fill in:

• OGRN (OGRNIP).

In the event that the TIN consists of 10 digits, then in the first two cells (out of 12) it is necessary to put down 2 zeros (00). The same is with PSRN if it has 13 digits (the field consists of 15 cells).

Enter in the next field policyholder code. The first three cells are the code according to Appendix No. 1 to the “Procedure for filling out the calculation of contributions”. This code shows whether the company’s (IP) insurance premium rates are reduced (according to Article 58 of Law 212-FZ “On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”), and if so, then based on what.

For example, firms that operate in the field of information technology put the code 091, and those who do not have benefits - 071.

The second half of the field - displaying the tax regime, who is on a special regime, is filled in according to Appendix No. 3 to the procedure for filling out the calculation:

• firms (IP) on the "simplified" put 01;
• on the "imputation" - 02;
• on the "single agricultural tax" - 03;
• others put 00.

The third part of the field indicates whether the legal entity is a state or budgetary institution (then code 01). The rest put 00.

Separately, it is necessary to indicate the average number of insured women, working disabled people and employees employed in work with dangerous and harmful production.

After - bring number of calculation sheets and the number of pages with supporting documents attached.

If the owner of the company himself confirms the completeness and reliability of the calculation data, then the code “1” is put and the full name of the head of the company (IP) is written, if this is done by an authorized person, then the code is “2” and the full name of this person is written if this is done by the successor of the company , then the code is "3" and the full name of the successor company or its authorized person is written.

Then the signature is put, the date of signing the report and the seal of the organization of the insurers (if any).

Separately in the field "Document confirming the authority of the representative" the name of the document confirming the authority of the representative (power of attorney, its details) is indicated.

With accounting support from Dicaster, you will not be mistaken in your calculations.

Completing Section 1 of the 4-FSS report

Section 1 of the 4-FSS was created in order to indicate the calculation of accrued and paid contributions for compulsory social insurance for temporary disability and in connection with motherhood, plus the calculation of expenses incurred.

Directly under the title of the section is a field in which the OKVED code must be indicated by those organizations that apply a reduced rate of insurance premiums and, in this regard, must fill out table 4.1 or 4.2. The code of the particular type of activity that is exempted is indicated.

According to paragraph 3.4 of Article 58 of the Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”, tables 4.1 and 4.2 are leased by companies (IP) to the simplified tax system that apply reduced aggregate rate of insurance premiums in the amount of 20%, of which in the FSS - 0%.

4-FSS. How to complete Table 1?

This table contains calculations for compulsory social insurance for temporary disability and in connection with motherhood.

In lines No. 2, 3, 5, 6, 15 and 16, the amounts are entered on an accrual basis from the beginning of the year.

AT line number 1 enter the figure of the debt for the insured at the beginning of the year. The indicator is equal to the credit balance on the account of settlements with the FSS for compulsory social insurance in case of temporary disability and in connection with motherhood at the beginning of the year. The figure of this line must match the figure of line 19 of Table 1 of the calculation for the last year. During the reporting year, the indicator does not change.

AT line number 2 enter the amount of insurance premiums accrued from the beginning of the year, which must be paid to the FSS. It is necessary to indicate the total accrued amount of insurance premiums, the amount at the beginning of the reporting period, for the last quarter and by months.

Line #3 is intended to indicate the amount of insurance premiums accrued by the territorial body of the fund based on the results of cameral and on-site inspections. By analogy with line 2, indicate the total amount of contributions, the amount at the beginning of the reporting period, for the last quarter and by month.

AT line number 4 insurance premiums accrued for previous years and payable to the territorial body of the FSS are entered.

AT line number 5 the amount of expenses not accepted by the fund for offset for past years according to acts of cameral and on-site inspections is entered. Similar to lines 2 and 3: the total amount of expenses, the amount at the beginning of the reporting period, the amount for the last quarter and monthly.

Line #6- the amount of funds received from the fund for the payment of insurance coverage. They also reflect the total amount, the amount at the beginning of the reporting period, for the last quarter and by months.

AT line number 7- the amounts of money transferred by the fund to the company's bank account as a return of insurance premiums excessively transferred to the budget of the FSS. It also indicates the amount of overpaid insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, set off against the repayment of debts on penalties and fines to be recovered.

Line #8- here the indicators for lines 1-7 are summarized.

Line #9- an indication of the debt for the FSS at the end of the reporting period. The indicator is equal to the debit balance on the account of settlements with the FSS for compulsory social insurance in case of temporary disability and in connection with motherhood at the end of the period.

The reason for the formation of debt for the FSS is deciphered in lines Nos. 10 and 11.

Yes, in line number 10 reflect the debt to the fund at the end of the reporting period, formed due to the excess of expenses incurred for the purposes of compulsory social insurance for temporary disability and in connection with motherhood over the amount of insurance premiums to be transferred to the territorial body of the FSS. It is isolated from the indicator of line No. 9.

Line #11- the debt for the Social Insurance Fund, which arose due to the contributions paid in excess by the insured at the end of the reporting period. It is also distinguished from the indicator of line No. 9.

AT line number 12 the debt is recorded for the territorial body of the FSS at the beginning of the year.
The value of this line does not change during the year and corresponds to the indicator of line No. 9 of table 1 of the calculation for the previous year, as well as the debit balance on the account of settlements with the FSS for compulsory social insurance in case of temporary disability and in connection with maternity at the beginning of the reporting year.

The reason for the formation of the debt owned by the territorial fund is deciphered in lines Nos. 13 and 14.

AT line number 13 indicates the debt to the fund at the beginning of the year, which was formed due to the excess of the costs of compulsory social insurance in case of temporary disability and in connection with motherhood over the amount of insurance premiums to be transferred to the fund. The line indicator does not change during the year and is equal to the value of line 10 of table 1 of the calculation for the previous year.

Line #14- debt for the FSS, which appeared due to overpaid contributions at the beginning of the year. The indicator of the line corresponds to the indicator of line No. 11 of table 1 of the calculation for the previous year.

AT line number 15 the amount of expenses for compulsory social insurance in case of temporary disability and in connection with motherhood, made by the insured since the beginning of the year, is paid.

It must indicate the total amount of expenses, the amount of expenses at the beginning of the reporting period, for the last quarter and by months. The data must correspond to line No. 15, column No. 4 of Table 2 of the calculation. We will write the second table below.

Line #16- the amount of the transferred insurance premiums to the personal account of the territorial body of the fund, indicating the date and number of the payment order. Also the total amount, the amount at the beginning of the reporting period, for the last quarter and monthly.

Line #17- the written-off amount of debt in accordance with the regulatory legal acts adopted in relation to specific insurers or the industry for writing off arrears.

Line #18- total, in which rows 12, 15, 16 and 17 are summarized.

Line #19- debt for the insured at the end of the reporting period. The indicator is equal to the credit balance on the account of settlements with the FSS for compulsory insurance in case of temporary disability and in connection with maternity at the end of the period.

Line #20- the amount of the arrears. The number is selected from line No. 19.

How to fill out Table 2 of Form 4-FSS?

This table enters the data of the company on the simplified tax system, which during the reporting period incurred expenses paid by the FSS. This table reveals row number 15 of table 1, which we discussed above.

AT column No. 1 line No. 1 the number of temporary disability benefits paid for the reporting period is recorded (excluding benefits for temporarily staying, except for citizens of the EAEU). It is filled out on the basis of primary disability certificates.

AT column No. 3 on lines Nos. 1-6 and 12 shows the number of paid days. The number of days is indicated only paid at the expense of the FSS. Sick days paid by the employer are not shown here.

By lines ## 9-11- the number of payments made. By lines Nos. 7, 8 and 14- the number of allowances.

AT column No. 4 the cumulative total indicates the costs that were offset against insurance premiums accrued in the FSS. From column No. 4, an indicator for column No. 5 is selected.

4-FSS, table 2, column 5: it reflects payments made at the expense of the federal budget in excess of the established norms to persons affected by radiation exposure, as well as payment for additional days off to care for disabled children and additional costs for temporary disability benefits, pregnancy and childbirth related with an offset in the insurance period of the insured person for periods of service during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with motherhood, in accordance with paragraph 4 of Article 3 of the Law of December 29, 2006 No. 255-FZ, affecting the definition benefits from January 1, 2007.

AT line 2 the same data is entered, but already by part-time workers. Here it is necessary to write only payments to external part-time workers for whom the work of the employer is not the main one. Hospital benefit payments to internal part-time workers do not need to be shown separately. Below reflect data on benefits for temporarily staying, including for external part-time workers.

Then data on benefits for pregnancy and childbirth are entered. As with hospital benefits, the number of benefits is reported ( column number 1), number of paid days ( column number 2) and the amount of benefits ( columns No. 4 and No. 5).

At the same time, in line number 5 provides data for the organization as a whole, and line number 6 only information on benefits issued to women working part-time.

Line #7- amount ( column number 3) and the amount of lump-sum benefits issued to women registered with medical organizations in the early stages of pregnancy ( column number 4).

Line #8- the number of paid lump-sum benefits for the birth of a child ( column number 3) and their sum ( column number 4).

Line #9- Indicators related to paid allowances for the care of a child up to one and a half years. This is the number of recipients ( column number 1), the number of payments ( column number 2) and their sum ( columns No. 4 and 5).

AT line number 10 extract from the previous line No. 9 information on benefits for the care of the first child, and in line number 11- information on benefits for the care of the second and subsequent children.

Line #12– data on additional days off paid by the employer to care for children with disabilities: the number of days paid ( column number 3) and sum ( columns No. 4 and 5).

Line #13– insurance premiums accrued to pay for additional days off for the care of disabled children.

AT line number 14 indicates the number of social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services ( column number 3) and their sum ( columns No. 4 and 5).

Line #15- final, lines No. 1, 3, 5, 7-9, 12-14 are summarized here.

4-FSS. Table 3

Table 3 of form 4-FSS is designed to calculate the base for calculating insurance premiums, therefore, in column No. 3 they show the total amounts of payments to employees accrued since the beginning of the billing period, in columns No. 4-6 - for each of the last three months of the reporting period.

Line #1- payments and other remunerations accrued in favor of individuals in accordance with Article 7 of the aforementioned Law No. 212-FZ, in accordance with which the object of taxation of insurance premiums is determined.

Line #2- payments not subject to insurance premiums and listed in Article 9 of Law No. 212-FZ.

Line #3- the amounts exceeding the limit value of the base for calculating insurance premiums, established annually by the Government of the Russian Federation, are indicated. Recall that the maximum value of the base is indexed annually (in the past 2015 it was 670 thousand rubles)

Line #4- the basis for calculating insurance premiums in the FSS. The data in this line is equal to the difference between the data in lines 1, 2 and 3.

From line No. 4, the indicators of lines No. 5-8 are distinguished.

In particular, according to line number 5 reflects payments made to individuals for the implementation of pharmaceutical activities by pharmacy organizations paying UTII, as well as entrepreneurs who have a license for pharmaceutical activities and also pay UTII, applying the tariff established by clause 3.4 of Article 58 of Law No. 212-FZ.

Line #6- reflect payments made to crew members of ships registered in the Russian International Register of Ships for the performance of the labor duties of a ship crew member by insurers applying the tariff established by paragraph 3.3 of Article 58 of Law No. 212-FZ.

Line #7- the amount of payments made to individuals by entrepreneurs applying the patent taxation system, in respect of which the rate of insurance premiums is established by paragraph 3.4 of Article 58 of Law No. 212-FZ, is entered.

AT line number 8 show the amount of payments in favor of foreigners and LBGs temporarily staying in the Russian Federation, except for citizens of the EAEU states.

Table 3.1 4-FSS

This table is filled in by those employers who have concluded employment contracts with stateless persons and foreigners temporarily staying in the Russian Federation, when calculating payments in their favor. Please note that persons - members of the EAEU are not included in this table.

AT columns No. 3-5 enter data about a foreigner or LBG: TIN, insurance number of the individual personal account of the insured person (SNILS) in the personal accounting system, citizenship (if any).

Table 4 of Form 4-FSS

It exists for firms providing services in the field of information technology and applying the tariff established by paragraph 3 of Article 58 of Law No. 212-FZ.

Note: The exceptions are companies that have concluded agreements with the authorities of special economic zones on the implementation of technological and innovative activities and making payments to individuals working in the technical and innovative special economic zone or industrial and industrial special economic zone, respectively.

Column 3, lines No. 1-4- data calculated on the basis of the results of nine months of the year preceding the current one.

Column 4 of the same lines- data for the current reporting period. Additionally, we note that newly created organizations fill in only column 4.

Line #1– average (average) number of employees.

Line #2- the total amount of income (according to Article 248 of the Tax Code of the Russian Federation).

Line #3- the amount of income from activities only in the field of information technology.

Line #4- the share of income from activities in the field of information technology in the total amount of revenue in%. To do this, the data of line No. 3 must be divided by the data of line No. 2 and multiplied by 100.

Line #5– information on an extract from the register of accredited organizations (date and number of the entry in the register) operating in the field of information technology.

4-FSS. Table 4.1

This table must be filled out by companies on the simplified tax system that use a reduced rate in accordance with subpara. 8, paragraph 1, article 58 of Law No. 212-FZ and not paying insurance premiums to the FSS of the Russian Federation.

Note that the zero rate for such firms is established by clause 3.4 of Article 58 of Law No. 212-FZ and can only be applied by companies whose share of income from the main type of activity specified in the preferential list is at least 70% (clause 1.4 of Article 58 Law No. 212-FZ).

For registration, three lines in one column are intended. Information is indicated from the beginning of the reporting (calculation) period.

Line #1- the amount of income in rubles, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis.

Line #2- stands out from line No. 1 - the amount of income from the main type of activity related to exemptions is indicated in rubles.

Line #3- share of income. It is calculated according to the formula: dividing the data of line No. 2 and No. 1, multiplied by 100.

Table 4.2 of the 4-FSS report

It is required to be filled out by non-profit organizations that are on the "simplified" system and pay insurance premiums at reduced rates.

Note: such organizations can carry out activities in the field of scientific research, culture and art, education, healthcare and mass sports, as well as social services for citizens.

AT column 3 reflect data calculated at the end of the year preceding the current year, and in column 4- figures for the current year. Thus, column 4 is filled in only when submitting the calculation for the year.

Line #1- reflects the total amount of income, including earmarked revenues and grants not used at the end of previous years.

Then the data is entered in lines Nos. 2-4, the values ​​of which are extracted from line No. 1.

Line #2- targeted income for the conduct of activities reflected in the Charter of the legal entity.

Line #3- the amount of grants is indicated.

Line #4- income from the types of activities specified in paragraphs "r" - "f", "i.4" - "i.6" subp. 8 p. 1 art. 58 of Law No. 212-FZ of July 24, 2009.

Line #5- the share of income reflected in lines No. 2-4 in the total amount of income shown in line No. 1 is considered. The value is written as a percentage, so the sum of lines No. 2-4 is divided by the sum of line No. 1 and multiplied by 100.

Table 4.3 4-FSS

This table is filled in by individual entrepreneurs who apply the patent taxation system, with the exception of entrepreneurs engaged in the types of activities specified in subparagraphs 19, 45-47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation.

In other words, this table does not need to be completed by patent entrepreneurs who:

• are engaged in retail trade through the objects of a stationary trading network with a trading floor area of ​​​​not more than 50 square meters. meters for each object of trade organization;
• are engaged in retail trade through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network;
• lease (lease) residential and non-residential premises, dachas, land plots belonging to them on the basis of ownership;
• provide catering services through catering facilities with a hall area of ​​​​less than 50 square meters. meters for each item.

In this table, the number of completed lines must match the number of patents received by IP during the settlement (reporting) period for the implementation of the types of activities named in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation, excluding the types of activities specified in subparagraphs 19, 45-47 of paragraph 2 of this article, which we indicated in the paragraph above.

AT column 4 and column 5 the start and end dates of the patent issued by the tax authority at the place of its registration as a taxpayer applying the patent taxation system are displayed.

Column 6- indicates the amount of payments accrued by individual entrepreneurs carrying out the type of activity specified in the patent.

Columns 7-9- the amount of the above payments is indicated only for the last quarter.

The line "Total payments" in columns 6-9 reflects the total amount of payments accrued by IP in favor of individuals engaged in the type of activity specified in the patent. In this case, the line "Total payments" should be equal to:

• in column 6 - line No. 7 column 3 of table 3 calculation;
• in column 7 - line No. 7 column 4 of table 3 calculation;
• in column 8 - line No. 7, column 5 of table 3 of the calculation;
• in column 9 - line No. 7 of column 6 of table 3 of the calculation.

In the case when table 4.5 occupies more than one page, but several, the value of the line "Total payments" is shown only on the last one.

Table 5 4-FSS

Table 5 of Form 4 of the FSS must be completed by companies that pay benefits from the federal budget.

AT column 3 on lines ## 1-6 reflect the number of recipients of benefits paid to citizens in the billing period in excess of the amount established by law, financed from the federal budget.

Line #7- indicates the number of employees who used the right to receive additional days off to care for children with disabilities.

AT columns No. 4, 7, 10, 13, 16 and 19 on lines ## 1-2 reflect the number of benefits paid to individuals in the reporting period.

AT column 4 on line number 7 record how many additional days off were paid for caring for disabled children.

AT columns 5, 8, 11, 14, 17 and 20 in lines ## 1-6 reflect the cost of benefits.

AT column 5, line No. 7 indicate the amount of payment for additional days off for the care of disabled children.

Line #8- indicate the amount of insurance premiums accrued to pay for additional days off to care for disabled children.

Data columns 5 must correspond to the data reflected in column 5 of table 2 (see above).

AT columns 6, 9, 12, 15 and 18- indicates the number of recipients of benefits.

AT columns 7, 10, 13, 16 and 19- the number of days, payments, benefits.

AT columns 8, 11, 14, 17 and 20- expenses incurred by citizens.

AT columns 6-17 shows payments financed from the federal budget, in amounts in excess of those established by law, to persons affected by:

• according to columns 6-8 - from the disaster in Chernobyl;
• according to columns 9-11 - due to an accident at Mayak;
• in columns 12-14 - due to nuclear tests at the Semipalatinsk test site;
• in columns 15-17 - citizens from special risk units.

AT columns 18-20 information is written on additional payments of benefits for temporary disability, for pregnancy and childbirth, related to the inclusion in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance in case of disability and in connection with motherhood, affecting the determination of the amount of benefits from January 1, 2007.

Line #9- control, it displays the derivative of the values ​​of lines 1-3 and 6-8.

You will succeed - just follow this instruction. And if you don’t have time to figure it out, contact us and we will fill out the 4-FSS for you.

4-FSS. Section 2

The second section of the 4-FSS report must be filled out by all companies and individual entrepreneurs making contributions to "injuries".

Among them are those who are on the ONS.

At the same time, tables 6, 7 and 10 of section 2 must be submitted by all employers even if there is no relevant information to enter: in this case, these tables must be filled in with dashes. Then empty tables are surrendered, that is, with dashes.

Additionally, we note that in the second section, as in the first, there is a field "OKVED code". In the second section, all employers fill it out, marking in the field the code of activity, based on which the rate of contributions for social insurance against industrial accidents and occupational diseases is set

4 FSS, table 6. How to fill in?

This table indicates the information necessary to calculate the amount of accrued contributions for injuries for the reporting period - the basis for their calculation.

Lines No. 1-5 columns 3- here enter the amount of payments on which insurance premiums are accrued.

Line #1- indicate taxable payments accrued from the beginning of the year until the end of the reporting period.

Line #2- indicate taxable payments accrued for the last three months of the reporting period, and in lines ## 3-5- taxable payments accrued for each of the last three months of the reporting period.

Column 4- here they display taxable payments accrued in favor of persons with disabilities.
Line #1- indicate the amount calculated from the beginning of the year, in line number 2- the amount for the last quarter, and in lines ## 3-5

Column 5- Non-taxable payments are indicated here. Similar line number 1- it is necessary to reflect the amount accrued from the beginning of the year to the end of the reporting period, in line number 2- for the last quarter of the reporting period; in lines ## 3-5- for each of the last three months of the reporting period.

In columns 6-10, data is entered on the basis of a notice on the amount of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, which the FSS department issues to a legal entity.

AT column 6 the amount of the insurance rate is indicated. Its value depends on the class of professional risk to which the type of activity of the insured belongs.

AT column 7 put down the percentage of the discount to the insurance rate. Please note that if you would like to receive a discount on injury contributions in 2016, you had to submit an application to the FSS no later than November 1, 2015 on the basis of Decree of the Government of the Russian Federation dated May 30, 2012 No. 524.

AT column 8 indicate the date of the order of the territorial branch of the FSS, by which the insured is given a surcharge to the insurance rate.

AT column 9 enter the percentage of the premium to the tariff established by the fund for the current year.

AT column 10 reflect the amount of the tariff, taking into account the established discount or surcharge. The column is filled in rubles with two decimal places after the decimal point.

Form 4-FSS, Table 7

Table 7 4-FSS was created in order to show general data on the calculations of legal entities for insurance against industrial accidents.

This table is divided into two. The first reflects the total amount of insurance premiums that the legal entity is obliged to pay in the reporting period. In addition, it shows the debt of the FSS to reimburse the expenses of the insured company at the end of the reporting period.

The second part of the table includes the amounts of insurance premiums actually transferred by the insured in the reporting period, and the costs of social insurance funds against industrial accidents and occupational diseases. Also, this part is necessary to enter data on the insured's debt to the FSS at the end of the reporting period.

Line #1- enter the company's debt on contributions in case of injury at the beginning of the year. This is the credit balance on the sub-account "Calculations for social insurance and security" of account 69 at the beginning of the year. The data of this line must match with line No. 19 of table 7 of the calculation for the previous year. And during the reporting year it does not change.

Line #2- indicate the accrued contributions for injuries for the reporting period as of the beginning of the quarter, for the last quarter and by months.

Line #3- in the event that you had an inspection, then here you need to reflect the insurance premiums accrued based on the results of the inspections.

Line #4- reflect the amounts of expenses not accepted by the FSS of the Russian Federation for offset.

Line #5- indicates the amount of contributions accrued for past billing periods.

Line #6- the amounts received from the FSS to the account of the insured are indicated in the order of reimbursement of expenses.

Line #7- indicate the amounts of overpaid (collected) insurance premiums returned to the insured in the reporting period.

Line #8- the sum of lines No. 1-7.

Line #9- indicate the debt of the FSS on contributions in case of injury at the end of the reporting period. This is the debit balance on the sub-account "Settlements for social insurance and security" of account 69 at the end of the period.

Line #10- indicate the amount of debt for the FSS at the end of the reporting (billing) period, formed due to the excess of expenses incurred over the amount of contributions to be transferred to the social insurance fund.

Line #11- indicate the amount of debt for the FSS resulting from overpaid contributions at the end of the reporting period.

Line #12- display the amount of debt at the beginning of the billing period. The data of line No. 12 should be equal to the data entered in line No. 9 of the report for the previous billing period.

Line #13- indicate the amount of debt for the FSS at the beginning of the billing period, formed due to the excess of insurance costs over the amount of contributions.

Line #14- indicate the amount of debt for the FSS, resulting from overpaid contributions at the beginning of the billing period.

Line #15- show expenses on compulsory social insurance on an accrual basis from the beginning of the year, broken down “at the beginning of the reporting period” and “for the last three months of the reporting period”.

Line #16- indicate the amounts of the transferred contributions to the personal account of the FSS, indicating the number and date of payments.

Line #17- indicate the amount of contributions debited from the current account of the legal entity in accordance with the regulatory legal acts of the Russian Federation.

Line #18- the sum of lines No. 12, 15-17.

Line #19- indicate the debt of the legal entity at the end of the reporting period. These data are equal to the credit balance for the corresponding sub-account of account 69.

Line #20- indicate separately the amount of the arrears.

Fill out table 8 of form 4-FSS

This table must be filled out if expenses were incurred for insurance against accidents and occupational diseases in the reporting period.

The data in it is indicated in two columns:

• in column 3 indicate the number of days for which benefits for compulsory social insurance against industrial accidents and occupational diseases were paid;
• in column 4 indicate the amount of expenses cumulatively from the beginning of the year, offset against contributions for injuries.

Line #1- indicate data on paid benefits for temporary disability in connection with industrial accidents.

Line #4- indicate information on the same benefits, but related to occupational diseases.

Line #7- indicate data on vacations for sanatorium treatment of employees (in addition to annual paid vacation).

From the values ​​of lines No. 1, 4, 7, a number of indicators are distinguished. So, in lines Nos. 2 and 5 they reflect data on benefits for external part-time workers, and in lines Nos. 3, 6 and 8 - the same expenses, but made in favor of persons who suffered at another enterprise.

Line #9– for entering data by those insurers who carried out any measures in the reporting year to reduce occupational injuries and occupational diseases (for example, a special assessment of working conditions).

Line #10- total, the sum of lines No. 1, 4, 7 and 9.

Line #11- indicate reflect the amount of accrued and unpaid benefits, with the exception of the amounts of benefits accrued for the last month of the reporting period, in respect of which the payment deadline established by the legislation of the Russian Federation has not been missed.

Table 9 of Form 4-FSS

In this table, it is necessary to reflect the number of insured employees who suffered as a result of accidents at work that occurred in the reporting period.

Line #1- indicate the number of victims of accidents. The data are obtained on the basis of reports on industrial accidents in the form H-1, approved by the Decree of the Ministry of Labor of Russia dated October 24, 2002 No. 73. At the same time, the number of fatal cases is distinguished from this indicator (line No. 2).

Line #3- indicate data on employees who fell ill with occupational diseases in the reporting period. The value is entered on the basis of acts on cases of occupational diseases. The form of the act is given in the annex to the Regulation, approved by Decree of the Government of the Russian Federation of December 15, 2000 No. 967.

Line #4- total: the sum of lines No. 1 and 3.

At the same time, in line number 5 allocate the number of victims in cases that ended only in temporary disability. Data is entered on the basis of sick leave.

How to fill out table 10 of form 4-FSS?

We fill out table 10 of form 4-FSS indicating information about the results of the special assessment of working conditions, as well as information on mandatory medical examinations.

Data on a special assessment must be indicated on the basis of a report on the special assessment of labor.

Data on medical examinations are entered on the basis of the final acts of the medical board. In the event that the employer has previously conducted certification and its validity period has not yet expired, then information is indicated on the basis of that certification.

Line #1- information is indicated on the total number of jobs subject to special assessment, regardless of whether it was carried out or not.

On line number 1 in columns 4-6 displays data on the number of jobs for which a special assessment has been carried out. In the event that a special assessment of labor was not carried out, then 0 is entered in the columns.

By line number 2 in columns 7 and 8 reflect information on the number of employees employed at work with harmful and (or) dangerous factors, subject to and passed mandatory preliminary and periodic inspections.

Data in columns 7 and 8 must be entered in accordance with the information contained in the acts of the medical board based on the results of medical examinations.

AT column 7 it is necessary to indicate the total number of employees employed in work with harmful factors that are subject to inspection.

AT column 8 it is necessary to reflect the number of employees who have passed mandatory preliminary and periodic inspections.

That's all. We hope that with our help it will become a little easier to fill out the 4-FSS form, although it should be borne in mind that the FSS forms change as often as the foreign policy preferences of our officials, and you need to constantly monitor the updates of the Legislation.

Form 4-FSS - a sample filling for the 1st quarter of 2019 with zero data you can see in our material. Here you will also find a description of the mechanism for filling out such a report, find out which sheets you need or do not need to draw up and get other important information on compiling a zero 4-FSS.

What does the legislation say about zero 4-FSS?

Reporting in social insurance in the form 4-FSS is a calculation presented in tabular form containing information:

• on insurance premiums for compulsory insurance against accidents at work and occupational diseases (NSP and PZ), accrued and paid in the reporting period (for injuries);
• expenses for the payment of insurance coverage for EPT and PZ.

Zero calculation 4-FSS is a type of insurance reporting in the absence of reporting data. This situation arises if the company has suspended, stopped or only plans to start activities.

The condition for the mandatory submission of such a calculation is contained in Art. 24 of the Law "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" dated July 24, 1998 No. 125-FZ. This article speaks of the need for quarterly reporting on insurance premiums by all insurers.

Who rents 4-FSS, find out from this article.

Please note: an individual entrepreneur without employees does not pass zero to the FSS, since he is not an insurer.

There is no mention of the zero form of 4-FSS in the law. Nothing is said about this type of reporting in the order of the FSS dated September 26, 2016 No. 381, which describes the technology for filling out this reporting form.

However, this does not mean that the lack of reporting data relieves policyholders from submitting 4-FSS - everyone needs to report every reporting quarter. We will explain how to do this in the following sections.

Mandatory zero sheets

Social insurance expects 4-FSS from insurers in any case - whether they made payments in the reporting period in favor of individuals or not. If there is nothing to write down in the report, the employer will be required to submit a 4-FSS zero calculation filled out according to special rules.

Its main difference from the usual (data-filled) calculation is the truncated volume of the tables presented.

The calculation of 4-FSS - 2019 is filled out on a form that is approved. by order of the FSS dated September 26, 2016 No. 381, as amended. from 06/07/2017. You can download it below.

The minimum set of sheets and tables of the report is defined in clause 2 of Appendix No. 2 to Order No. 381 - it includes:

• title page;
• 3 tables (1 - calculation of the base for calculating insurance premiums, 2 - calculation of injury premiums and 5 - results of the assessment of working conditions).

These are mandatory sheets for 4-FSS. The remaining calculation tables (1.1, 3 and 4) may not be filled out - this is indicated in clause 2 of the Procedure for issuing 4-FSS, approved. order No. 381 (Appendix No. 2). Therefore, you can form a zero calculation without them.

We will talk about the specifics of filling in the cells of the zero calculation tables in the next section.

How to draw up a report if there is no data - zeros, dashes or empty cells?

To correctly fill in the zero calculation in the 4-FSS form, use the algorithm enshrined in Appendix No. 2 to Order No. 381:

Appendix No. 2 to Order No. 381	Decryption
	Dashes are put in the cells of the table if the reporting indicator is absent
	When filling in the "TIN" field in 2 initial cells (a zone of 12 cells), enter zeros (00) if the TIN consists of 10 characters. How to find out the FSS registration number by TIN in a couple of minutes, see the material
	In the 1st and 2nd cells of the field "OGRN (OGRNIP) legal entities put down zeros (their OGRN consists of 13 characters with a 15-digit fillable zone)

In addition, individual calculation cells are not filled at all - neither with zeros nor dashes. For example:

• the field “Termination of activities” located on the title page - according to clause 5.6 of Appendix No. 2 to Order No. 381, the code “L” is entered in this field (if the company or individual entrepreneur is liquidated in the reporting period) or it is not filled out at all;
• the field “Budget organization” - only state employees work with it (clause 5.12 of Appendix No. 2 to Order No. 381), and in the reporting of other firms and individual entrepreneurs it remains blank.

From these features of the calculation filling technique, the following conclusion can be drawn:

• zeros are entered only in the 1st and 2nd cells of the "TIN" and "OGRN" fields, if the value indicated in them consists of 10 or 13 characters, respectively;
• in the cells of the tables of the form, dashes are put down in the absence of data;
• individual cells of a specific purpose are left without filling.

If you are generating several different reports in parallel, read the next section to insure yourself against mistakes.

Calculation filling technology - how not to make a mistake?

The above method of filling in the fields is typical only for 4-FSS. When making, for example, the calculation of contributions, a different scheme is applied (clause 2.20 of Appendix No. 2 to the order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected]):

• 12 familiarity of the "TIN" field of the unified calculation of insurance premiums must be filled in from the first cells, and with a 10-digit TIN, dashes are put in the last 2 cells (for example, 8970652349--);
• missing indicators (quantitative and total) are filled with zeros, in other cases, empty cells are crossed out.

Check out the link for a sample zero unified calculation of insurance premiums.

Do not confuse these technical features of the design of different reporting forms, otherwise there may be problems with the timely acceptance of the calculation of 4-FSS by social insurance specialists. They may not accept the calculation on formal grounds - due to non-compliance with the procedure for filling it out established by law.

Find out how much the policyholder will have to pay if, due to a technical or other error, the calculation is not submitted on time.

When are numerical values ​​entered in the tables of the zero report in the absence of "insurance" charges and payments?

The described scheme for filling in the calculation (namely, putting dashes in those cells of the tables for which there are no indicators) cannot be used by the continuous method. That is, when filling out the zero calculation of 4-FSS, it is also necessary to take into account the features of filling in individual cells. Including:

Calculation cell 4-FSS	Explanation for filling
Line 5 of table 1	The line cannot be crossed out (there is information to fill it in) - write down the insurance rate in it, which is set for each insured, depending on the class of professional risk. Find out how the tariffs indicated in 4-FSS are set and what they depend on
Lines 6 and 7 of Table 1	Cross out the lines only if the tariff does not have a discount or surcharge
Line 8 of table 1	If you have a tariff surcharge, in line 8 indicate the date of the corresponding order of the FSS
Line 9 of table 1	Always fill in the line - reflect in it: the result of arithmetic operations (adding a surcharge to the tariff or subtracting a discount from it); or the amount of the insurance rate from line 5, if there are no discounts and surcharges (lines 6, 7 and 8 are crossed out)
Row 1 of table 2	In the line, enter the amount of debt to social insurance for contributions from NSP and PZ at the beginning of the billing period (if there is such a debt) - it is reflected in accounting (for credit account 69) and confirmed by the results of reconciliation with the fund. Compare it with the amount reflected in page 19 of the 4-FSS calculation for the previous year - the indicators should match
Row 3 of table 2	Fill in this line if the FSS has accrued injury premiums based on the results of desk or field inspections
Row 4 of table 2	It reflects the expenses not accepted by the FSS for offset for past settlement periods according to inspection reports
Line 5 of table 2	On this line, reflect the amount of contributions accrued by you for past billing periods, payable (if any)
Line 6 of table 2	Fill in this line if your account received a reimbursement from social insurance in excess of the amount of accrued injury premiums
Line 7 of table 2	The line is filled in by firms and individual entrepreneurs if they received a refund of overpaid contributions from social insurance
Line 8 of table 2	The line contains a numeric value, if non-zero values ​​were reflected in pages 1-7 (or some of them), the indicators of pages 1-7 are summed
Lines 9,14.1 of Table 2	These lines reflect the debts of the FSS to the insured (at the end and beginning of the billing period)

Learn the technology for the design of the latest 4-FSS table from the next section.

Where can I get information for table 5?

Always fill in this table - regardless of whether there are indicators in the other calculation tables or not. It is dedicated to the results of a special assessment of working conditions (SUT) and mandatory medical examinations carried out at the beginning of the year.

Put dashes in all cells if you registered as an insured in the current year. Other firms and individual entrepreneurs need to collect information:

• from the personnel service - on the number of jobs (this information is needed for column 3), the number of employees required to undergo medical examinations (column 7) and those who have already passed them (column 8);
• from the report on the SOUT - on the number of certified jobs, including those classified as harmful and dangerous working conditions (columns 4-6).

What the law on SOUT refers to harmful working conditions, we tell.

Sample 4-FSS with an example for a novice insured

Consider the 4-FSS 2019 filling scheme for a company created in the 3rd quarter.

Example

Initial data:

• Stroyka Plus LLC was registered in August 2019.
• At the end of the 3rd quarter, the activity has not yet begun, the staff has not been recruited, payments have not been made, insurance premiums have not been paid.
• Only the director is on staff.
• The rate of injury payments is 2.3% (without discounts and surcharges).
• The SOUT is scheduled for December 2019.

Despite the lack of activity, in October 2019 the company will be required to submit its first calculation to the social insurance in the form 4-FSS. It will be null since there is no data to fill in:

• tab. 1 - injury payments were not charged;
• tab. 2 - mutual settlements with the Social Insurance Fund LLC Stroyka Plus did not conduct;
• tab. 5 - there is no information on the results of the SOUT and mandatory medical examinations.

How to issue a zero calculation, see the sample filling out 4-FSS of the latest edition of 2019.

Results

The 4-FSS calculation form is filled out by all insurers. If in the reporting period they did not work or temporarily suspended their work, they must submit a zero calculation using this form. In the absence of reporting data, you need to fill in 3 mandatory tables (1, 2 and 5).

Despite the fact that since 2017, control over part of the insurance transfers has passed into the competence of the tax service, payments for "injuries" are still transferred to the FSS. This means that the requirement to submit a report has not been abolished. The article describes form 4 of the FSS 2017, a sample and the procedure for filling it out.

New form 4 FSS 2017 - sample filling

Form 4 of the FSS contains a title page and five tabular areas. Absolutely all organizations must submit the completed title page and tables 1, 2 and 5. Empty cells are drawn up with dashes. At the top of each sheet of the report, the registration number of the policyholder and the code are written. At the bottom of the pages - the signature of the head and the date the report was submitted. Let us consider in more detail what Form 4 of the FSS is and how to fill out the sample.

A sample of filling out the title page of form 4 of the FSS

The title page is drawn up by the insured company. If the FSS form is submitted zero, the sample for filling out the first sheet will be similar.

Consider the form in which form 4 of the FSS is submitted for the six months - a sample of filling is given using the example of Delta LLC. The company has 10 employees. According to the results of the special certification of workplaces, no harmful or dangerous factors were identified. For the first quarter, the company submitted a zero report in form 4 of the FSS. The company hired contractors, but according to the law, it did not pay contributions for "injuries" for them. According to the type of activity LLC "Delta" was assigned the first class of professional risk.

Let's fill in the sample form 4 of the FSS in 2017 in order:

1. At the top of the form, the registration number of the policyholder and the code of subordination are written.
2. We write the revision number. Delta LLC submits an initial report, therefore the code will be “000”.
3. Delta LLC submits a half-year report, therefore, the sample for Form 4 of the FSS has the period code "06", the year is 2017.
4. The following are the data of the company according to the constituent documents and an extract from the Unified State Register of Legal Entities.
5. The column "Average number of employees" indicates the number of employees at the time of submission of the report.

If the report is certified by the head, then the sign "1" is affixed, his full name, personal signature and date.

Filling out the tables of Form 4 FSS

The first table contains information about the base for transferring payments. In line 1, we indicate the total amount of payments to employees and the amount of remuneration by months of the reporting quarter. Line 2 specifies the amounts not subject to insurance premiums (under GPC agreements). In our case, this is 500 rubles. for April. Line 3 indicates the difference between lines 1 and 2. Delta LLC does not have working disabled people, discounts or allowances for insurance payments, therefore a dash is put in these lines. The tariff rate is 0.2 in accordance with the occupational risk class.

Since LLC "Delta" did not pay fees for contractors, table 1.1 is not filled out. Table 2 contains calculations of payments for injuries. For the first quarter, the company submitted a zero report, so we put a dash in line 1. Next, we calculate the amount of the contribution.

In tab. 1 line 3 indicates the taxable base 899 500, the rate is 0.2. We get the calculation 899 500/100 x 0.2 = 1799. Similarly, we consider the amount of insurance premiums for the months of the reporting quarter.

In line 16 we prescribe the amount of actually paid insurance payments. LLC "Delta" paid 1199 rubles, so the debt for the next period is 600 rubles. This figure is indicated on line 19.

Table areas 3 and 4 contain information about work-related injuries and illnesses. They are filled in if the company had insured events in the reporting period. There were no such cases in Delta LLC.

A sample of filling out Table 5 of Form 4 of the FSS includes data on the SOUT (special assessment of jobs). It is written here:

• the number of jobs that are subject to special assessment (p. 1, gr. 3);
• workplaces in respect of which a special assessment was carried out (p. 1, col. 4-6);
• the number of workers whose work is recognized as harmful or dangerous (p. 2, col. 7-8).

Delta LLC passed the SOUT for all workplaces, but no harm or danger was identified. The completed report must be submitted before the 20th (in paper form) and before the 25th (in electronic format).

The sample for filling out Form 4 of the FSS may vary, depending on the initial data about the company.

Form 4 FSS zero: sample filling

If in the example form 4 of the FSS was drawn up zero, the filling sample 2017 would also not include data for filling in tabular areas 3 and 4. Thus, the zero form 4 of the FSS would include the completed:

• title page;
• tables 1, 2 and 5.

This is relevant for organizations without employees, if the manager was not paid wages for the reporting period.

This article deals with the procedure for filling out the 4-FSS report for the 3rd quarter of 2018. Recall that since 2016, control over insurance premiums has been transferred to the tax office. Reporting on them is also now surrendered to the tax authorities. However, one of the types of contributions remained "under the management" of the off-budget fund. These are accident and occupational disease insurance premiums or, as they are often abbreviated, "injury" premiums. Accordingly, the 4-FSS reporting form for these payments still needs to be submitted to the Social Insurance Fund (FSS). Let's consider how to fill out and submit a 4-FSS report for 9 months of 2018 and offer for download a new 4-FSS form for the 3rd quarter of 2018. The article also provides the deadlines for submitting the 4-FSS report for 9 months of 2018. Let's say right away that the 4-FSS report has been filled in on an accrual basis since the beginning of 2018. Therefore, if necessary, you can familiarize yourself with.

Legal grounds for filling out Form 4-FSS

The obligation to submit Form 4-FSS is established by paragraph 1 of Art. 24 of the Law of July 24, 1998 No. 125-FZ "On Compulsory Social Insurance ...". All legal and natural persons using the services of insured persons must submit a report, i.е. 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 (author's) contracts are concluded. In the latter case, the performer is the insured person, if it is provided for by the terms of the contract.

The 4-FSS report form for 9 months of 2018 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 relevant changes for 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 2018 can be downloaded for free.

The procedure for submitting a 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 in electronic form.

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

In the "paper" form, 4-FSS for is provided by the 20th day of the month following the reporting period, and the electronic version of this report must be submitted no later than the 25th day. Those. the 4-FSS report for 9 months of 2018 must be submitted before 10/22/2018 "on paper" (because October 20 is a day off) and before 10/25/2018 - in electronic form.

What if the organization is not active?

The "zero" 4-FSS for the 3rd quarter of 2018 must be submitted, even if during the reporting period (from January to September 2018 inclusive) the organization did not operate. There are no exceptions for such cases in the current legislation. In the "zero" calculation in the form 4-FSS, fill out only the title page and tables 1, 2, 5.

Record payments under civil law contracts in Table 1 of Form 4-FSS only when contributions were accrued in favor of individual contractors. Calculate contributions for injuries, if such an obligation is provided for in the contract. When there is no such condition in contracts for work or services, do not accrue contributions and do not reflect payments in table 1 of Form 4-FSS.

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 3 square meters. 2018, hand it over to the territorial office of the FSS at its location (clause 1, 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 divisions, then the 4-FSS form must be submitted in the following order. Submit the calculation to the territorial branch of the FSS at the location of the separate subdivision, if such a subdivision has a current (personal) account and it independently calculates salaries to employees. In the 4-FSS form, indicate the address and checkpoint of the separate subdivision.

How to fill out 4-FSS for 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 2018, only the main sheets containing general information about the payer, insurance premiums and labor protection measures are mandatory:

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 FSS unit.
4. Table 5, which includes information on the special assessment of working conditions and medical examinations.

The rest of the tables apply only if the policyholder has the data to complete them:

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

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

Title page 4-FSS

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

Name field	What to indicate
Registration number	This is the identifier of the insured, which is assigned when registering with the FSS department
Subordination code	Shows in which division of the FSS the insured is currently registered
Correction number	Indicates whether the report is primary or has already been modified. The first version of the report contains the code "000" in this field, the subsequent ones - respectively "001", "002", etc. If after the submission of the report the form was changed, then the corrected report is provided in the format relevant for the period for which the error was detected
Reporting period field	Serves simultaneously for filling in information about the period for which the report is submitted and for information on applications for the allocation of funds for the payment of insurance compensation. In the "normal" filing of the report, the period is entered in the two left cells: nine months - "09"(from January to September 2018). If the policyholder applies for cash, then only the two right cells of the field are filled. The number of calls is entered in them - from 01 to 10.
Calendar year field	The year to which the reporting period belongs is entered in four-digit format. Those. in this case, 2018.
Termination field	It is filled in only if the insured is in the process of liquidation and the report is submitted in accordance with paragraph 15 of article 22.1 of Law No. 125-FZ. Then the letter "L" is entered in the field. If the policyholder conducts business and provides reports in the current mode, then this field is not filled
Field "Full name / full name"	For a legal entity, the name of the organization (separate subdivision, branch of a foreign organization) is indicated in accordance with the constituent documents. For an individual - full name of the entrepreneur or other insurer in accordance with the identity document. Full name is indicated without abbreviation (patronymic - if available).
Fields "TIN" and "KPP"	The corresponding codes are put down for a legal or natural person in accordance with the certificate of tax registration. The TIN of an individual contains 12 characters, and a legal one - 10, therefore, for an organization, zeros should be entered in the first two cells. The "KPP" field is filled in only for legal entities and their separate subdivisions.

Name field	What to indicate
Fields "OGRN/ORGNIP"	The main state registration number of the legal entity or individual entrepreneur is indicated in accordance with the certificate of state registration. The legal entity number contains two digits less than that of the individual entrepreneur. Therefore, for the organization, the first two cells of the field, similarly to the TIN, will contain zeros.
Field "OKVED code"	The code of the type of economic activity according to the classifier OK 029-2014 (NACE Rev. 2) is indicated, taking into account the assignment of this type to the corresponding class of occupational risk (Decree of the Government of the Russian Federation of 01.12.05 No. 713). Starting from the second year of activity, the insured indicates a code confirmed by the FSS of the Russian Federation (Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55).
Field "Budget Organization"	To be completed by insurers receiving funding from the budget, in accordance with the source: - federal budget - "1"; - the budget of the subject of the Russian Federation - "2"; - municipal budget - "3"; - mixed financing - "4"
Contact phone number field	A phone number is indicated for contacting the insured, his representative or successor, depending on who exactly submits the report
The fields "Average number of employees", "Number of working disabled people" and "Number of employees employed in jobs with harmful or dangerous production factors"	The corresponding indicators are indicated, calculated in accordance with the order of Rosstat dated November 22, 2015 No. 772.
The fields “Calculation provided for” and “With attachment of supporting documents and their copies for”	The number of sheets of the report itself and supporting documents (if any) are indicated accordingly.
field "I confirm the accuracy and completeness of the information"	Specify: - full name of the head of the enterprise, individual entrepreneur, individual or representative of the insured; – signature, date and seal (if any); - if the report is submitted by a representative, then the details of the document confirming his authority are indicated.
The field “To be filled in by the fund employee”	It is indicated: - method of submission (1 - in person on paper, 2 - by mail); - the number of sheets of the report itself and applications; - date of acceptance, full name and signature of the FSS employee.

Table 1: calculation of the assessment base for 9 months of 2018

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 rate, taking into account surcharges and discounts (for the period from January to September 2018).

1. Line 1 indicates all amounts of payments to employees under labor, civil law or copyright contracts in accordance with Art. 20.1 of Law No. 125-FZ. Information is entered on an accrual 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 2018. (columns 4-6). Similarly, the data in lines 2 - 3, discussed below, is filled in.
2. Line 2 contains information on the amounts of payments not subject to contributions (Article 20.2 of Law No. 125-FZ). These can be benefits, financial assistance, compensation for travel expenses, etc.
3. Line 3 reflects the basis for the assessment of contributions and is the difference between the corresponding indicators of 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 on discounts and surcharges to the insurance rate, which are established in accordance with the Decree of the Government of the Russian Federation of May 30, 2012 No. 524.
7. Line 8 contains the date of the order of the territorial body of the FSS on the establishment of a surcharge to the tariff.
8. Line 9 indicates the final tariff, taking into account all discounts and surcharges. All data on tariffs are shown as a percentage 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 on settlements between the insured and a division of the FSS of the Russian Federation.

1. Line 1 contains the current debt of the policyholder on contributions at the beginning of the reporting period, i.e. as of 01.01.2018. It should 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 successor of the reorganized insured or the "parent" company for the liquidated separate division.
3. Line 2 contains the amounts of assessed contributions. Separately, contributions are shown on an accrual 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 conducted on-site or desk audits of the insured, then their results are reflected in the following lines:

- in line 3 - the amount of additional assessed contributions;

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

1. Line 5 shall indicate the contributions independently accrued by the insured for past periods
2. Line 6 shows the amount of reimbursement of the insured's expenses received from the FSS branch.
3. Line 7 reflects the amounts received from the FSS 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 to the division of the FSS of the Russian Federation at the end of the period - 09/30/2018, namely:

- line 9 - the total amount;

– line 10 – incl. due to excess costs;

– line 11 – incl. by overpayment.

1. Lines 12-14 reflect the amount of debt owed to the division of the FSS of the Russian Federation at the beginning of the period - 01/01/2018, namely:

- line 12 - the total amount, its indicator should correspond to line 9 of the report for 2017;

– line 13 – incl. due to excess costs;

– line 14 – incl. by overpayment.

1. Line 14.1 contains information about the debt of the subdivision of the fund to the reorganized insurant or the liquidated separate subdivision.
2. Line 15 reflects the expenses of the enterprise related to insurance against accidents and occupational diseases. The amounts are indicated for the entire reporting period and for July-September on a monthly basis.
3. Line 16 contains information about actually paid insurance premiums. They are also shown for the whole period and monthly for the last three months. Information for July-September should contain payment dates and payment order numbers.
4. Line 17 reflects information about the written-off debt of the insured (in accordance with Part 1 of Article 26.10 of Law No. 125-FZ or other federal regulations).
5. Line 18, like line 8, is the control line. It contains the sum of the indicators of lines 12, 14.1, 15, 16, 17.
6. Line 19 indicates the debt owed to the insured at the end of the reporting period - 09/30/2018. If there is a arrears, it is allocated in line 20.

Table 5: Special Assessment Information

According to line 1 of table 5 “Information on the conducted special assessment of working conditions and medical examinations” indicates information on the conducted special assessment of working conditions (SOUT):

1. Column 3 indicates the total number of jobs of the insured
2. In column 4 - the number of jobs in respect of which the SOUT was carried out at the beginning of 2018.
3. Columns 5 and 6 from the indicator of column 4 indicate the number of assessed jobs 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 attestation 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 according to the results of the attestation. If neither a special assessment nor certification was carried out, then zeros are entered in the corresponding columns.

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

1. Column 7 indicates the total number of such workers subject to medical examination at the beginning of the year.
2. Column 8 reflects the number of employees who actually passed 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 12.04.11 No. 302n.

Table 1.1: information on borrowing personnel

Table 1.1 “Information required for the calculation of contributions by the insurers specified in paragraph 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 insurers 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 employees are sent

1. Columns 2,3,4 contain, respectively, the number in the FSS, TIN 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. The amounts are shown for the entire reporting period and separately - monthly for July-September. From each indicator, the amount of payments in favor of the disabled is allocated.
4. Columns 14 and 15 indicate the amount of the insurance rate of the receiving entity, excluding and including discounts (surcharges).

Table 3: Compulsory social insurance expenditures

This part of the report is filled in by those insurers who independently bear the cost of insurance against accidents and occupational diseases.

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

1. On lines 1 and 4 - temporary disability benefits due to accidents at work and occupational diseases.
2. In lines 2, 3, 5, 6 of lines 1 and 4, payments are allocated to external part-time workers and victims in another organization.
3. Line 7 shall indicate the costs of paying for additional leave for sanatorium-and-spa treatment.
4. Line 8 from line 7 allocates the cost of vacation pay to employees who suffered 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 is the sum of rows 1,4,7,9.
7. Line 11 reflects for reference the amounts of benefits accrued but not paid as of the reporting date. Benefits accrued for the last month (September 2018), if they have not yet expired, are not included in this line.

Table 4: severity of victims in connection with insured events

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

1. On line 1, data on the total number of accidents are filled in on the basis of acts in the form H-1 (Resolution of the Ministry of Labor of October 24, 2002 No. 73)
2. Line 2 highlights fatal accidents.
3. Line 3 reflects information on registered cases of occupational diseases (Decree of the Government of the Russian Federation of December 15, 2000 No. 967).
4. For term 4, the total number of victims is indicated, i.e. Summarize rows 1 and 3.
5. On line 5, the number of victims is allocated for cases that ended only in temporary disability.

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

Possible fines

Penalties for violations when submitting a 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 2018 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 amount of the 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, responsible officials may be additionally imposed an administrative fine in the amount of 300 to 500 rubles. (Article 15.33 of the Code of Administrative Offenses).

But there are no legal grounds for blocking the taxpayer's accounts with the regulatory authorities in this case. 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 does not apply to it. This position is set out in the letter of the Ministry of Finance of the Russian Federation dated April 21, 2017 N 03-02-07/2/24123.

Conclusion

The 4-FSS report for 9 months of 2018 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 mandatory. The remaining sections of the form are filled in when the data is available. The format of submission and the order of delivery depends on the number of insured persons. Penalties are provided for violation of the rules for submitting a report.