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New form of form 4-FSS (4FSS) for 2019 (1st, 2nd, 3rd and 4th quarter) New form of form 4-FSS (4FSS) for 2018 (1st, 2nd, 3rd and 4th quarter)

Form 4-FSS 2018 was approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381 (as amended on June 7, 2017). Since there is no new 4-FSS form from 2018, last year’s version of the form is used.

Calculation form for 4-FSS contributions for 2018

Form 4-FSS (4FSS) for 2017 (1st, 2nd, 3rd and 4th quarter)

On July 9, 2017, Order No. 275 of the FSS of Russia dated June 7, 2017 came into force, which made the following changes to Form 4-FSS:

The field “Budgetary organization” has been added to the title page after the “OKVED code” field.
in Table 2, new lines appeared: “Debt owed by the reorganized policyholder and (or) a separate division of a legal entity deregistered” and “Debt owed by the territorial body of the Fund to the insured and (or) a separate division of a legal entity deregistered.”

Despite the fact that the order comes into force during the reporting period, according to the information message published on the Fund’s website on June 30, 2017, this order should be applied starting with reporting for 9 months of 2017.

4-FSS must be submitted in the form approved by Order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381. This form is called “Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.” It has been applied since the 1st quarter of 2017 and is still called 4-FSS, however, it does not have a section regarding insurance premiums for temporary disability and maternity. Since the inspectors receive all data on these contributions fromCalculation of insurance premiums to the Federal Tax Service .

Calculation form for 4-FSS contributions for the 1st quarter and half of 2017
Download a sample calculation form in MS Excel >>

Calculation form for 4-FSS contributions for 9 months and for the entire 2017
<Download a sample calculation form in MS Excel >>

Instructions for filling out Form 4-FSS

Filling out the cover page of the Calculation form

4. The title page of the Calculation form is filled out by the policyholder, except for the subsection “To be filled out by an employee of the territorial body of the Fund.”

5. When filling out the cover page of the Calculation form:

5.1. in the field "Insurant's registration number" the registration number of the insured is indicated;

5.2. the “Subordination Code” field consists of five cells and indicates the territorial body of the Fund in which the policyholder is currently registered;

5.3. in the "Adjustment number" field:
when submitting the primary Calculation, code 000 is indicated;
when submitted to the territorial body of the Settlement Fund, which reflects changes in accordance with Article 24 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” (Collection of Legislation of the Russian Federation, 1998 , N 31, Art. 3803; 2003, N 17, Art. 1554; 2014, N 49, Art. 6915; 2016, N 1, Art. 14; N 27, Art. 4183) (hereinafter referred to as the Federal Law of July 24 1998 N 125-FZ) (updated Calculation for the corresponding period), a number is entered indicating which account Calculation, taking into account the changes and additions made, is submitted by the policyholder to the territorial body of the Fund (for example: 001, 002, 003,...010 ).
The updated Calculation is presented in the form that was in force in the period for which errors (distortions) were identified;

5.4. in the “Reporting period (code)” field, the period for which the Calculation is being submitted and the number of requests from the policyholder for the allocation of the necessary funds for the payment of insurance compensation are entered.
When presenting the Calculation for the first quarter, half a year, nine months and a year, only the first two cells of the “Reporting period (code)” field are filled in. When applying for the allocation of the necessary funds for the payment of insurance coverage, only the last two cells are filled in the “Reporting period (code)” field.
Reporting periods are the first quarter, half a year and nine months of the calendar year, which are designated respectively as “03”, “06”, “09”. The billing period is the calendar year, which is designated by the number "12". The number of requests from the policyholder for the allocation of the necessary funds to pay insurance compensation is indicated as 01, 02, 03,... 10;

5.5. in the “Calendar year” field, enter the calendar year for the billing period of which the Calculation (adjusted calculation) is being submitted;

5.6. The field “Cessation of activities” is filled in only in the event of termination of the activities of the organization - the insured in connection with liquidation or termination of activities as an individual entrepreneur in accordance with paragraph 15 of Article 22.1 of the Federal Law of July 24, 1998 N 125-FZ (Collection of Legislation of the Russian Federation, 1998, No. 31, Article 3803; 2003, No. 17, Article 1554; 2016, No. 27, Article 4183). In these cases, the letter “L” is entered in this field;

5.7. in the field “Full name of the organization, separate subdivision/full name (last if available) of an individual entrepreneur, individual” the name of the organization is indicated in accordance with the constituent documents or a branch of a foreign organization operating in the territory of the Russian Federation, a separate subdivision; when submitting a Calculation by an individual entrepreneur, lawyer, notary engaged in private practice, the head of a peasant farm, an individual who is not recognized as an individual entrepreneur, his last name, first name, patronymic (the latter if available) (in full, without abbreviations) are indicated in accordance with the document , identification;

5.8. in the "TIN" field (taxpayer identification number (hereinafter - TIN)) the policyholder's TIN is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at its location in the territory of the Russian Federation.
For an individual who is not recognized as an individual entrepreneur (hereinafter - an individual), an individual entrepreneur, the TIN is indicated in accordance with the certificate of registration with the tax authority of the individual at the place of residence on the territory of the Russian Federation.
When an organization fills out a TIN, which consists of ten characters, in the area of twelve cells reserved for recording the TIN indicator, zeros (00) should be entered in the first two cells;

5.9. in the field "KPP" (reason code for registration) (hereinafter referred to as KPP) at the location of the organization, the KPP is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location in the territory Russian Federation.
The checkpoint at the location of the separate subdivision is indicated in accordance with the notice of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation at the location of the separate subdivision on the territory of the Russian Federation;

5.10. in the field "OGRN (OGRNIP)" the main state registration number (hereinafter referred to as OGRN) is indicated in accordance with the certificate of state registration of a legal entity formed in accordance with the legislation of the Russian Federation at its location on the territory of the Russian Federation.
For an individual entrepreneur, the main state registration number of an individual entrepreneur (hereinafter referred to as OGRNIP) is indicated in accordance with the certificate of state registration of an individual as an individual entrepreneur.
When filling out the OGRN of a legal entity, which consists of thirteen characters, in the area of fifteen cells reserved for recording the OGRN indicator, zeros (00) should be entered in the first two cells;

5.11. In the field "OKVED Code" the code is indicated according to the All-Russian Classifier of Economic Activities OK 029-2014 (NACE Rev. 2) for the main type of economic activity of the insured, determined in accordance with Decree of the Government of the Russian Federation dated December 1, 2005 N 713 "On approval of the Rules for classifying types of economic activities as professional risk" (Collected Legislation of the Russian Federation, 2005, No. 50, Art. 5300; 2010, No. 52, Art. 7104; 2011, No. 2, Art. 392; 2013, No. 13, Art. 1559; 2016, N 26, Art. 4057) and by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 N 55 “On approval of the Procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against accidents at work and professional diseases - a legal entity, as well as types of economic activities of the insurer's divisions, which are independent classification units" (registered by the Ministry of Justice of the Russian Federation on February 20, 2006, registration N 7522) as amended by orders of the Ministry of Health and Social Development of the Russian Federation dated August 1, 2008 N 376n (registered by the Ministry of Justice of the Russian Federation on August 15, 2008, registration N 12133), dated June 22, 2011 N 606n (registered by the Ministry of Justice of the Russian Federation on August 3, 2011, registration N 21550), dated October 25, 2011 No. 1212n (registered by the Ministry of Justice of the Russian Federation on February 20, 2012, registration No. 23266) (hereinafter referred to as Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55).
Newly created organizations - insurers for compulsory social insurance against industrial accidents and occupational diseases indicate a code according to the state registration authority, and starting from the second year of activity - a code confirmed in the prescribed manner in the territorial bodies of the Fund.

5.12. In the field "Budgetary organization: 1 - Federal budget 2 - Budget of a constituent entity of the Russian Federation 3 - Budget of a municipal entity 4 - Mixed financing" the attribute of the insurer being a budgetary organization is entered in accordance with the source of financing;

5.13. in the "Contact telephone number" field, indicate the city or mobile telephone number of the policyholder/successor or representative of the policyholder with the city code or cellular operator, respectively. The numbers are filled in in each cell without using the dash and parenthesis signs;

5.14. in the fields provided for indicating the registration address:
legal entities - legal address is indicated;
individuals, individual entrepreneurs - the registration address at the place of residence is indicated;

5.15. in the field "Average number of employees" the average number of employees is indicated, calculated in accordance with the federal statistical observation forms approved by the federal executive body authorized by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of the Federal Law of November 29, 2007 N 282- Federal Law "On official statistical accounting and the system of state statistics in the Russian Federation" (Collected Legislation of the Russian Federation, 2007, N 49, Art. 6043; 2012, N 43, Art. 5784; 2013, N 27, Art. 3463; N 30, Art. 4084) (hereinafter referred to as Federal Law of November 29, 2007 N 282-FZ) for the period from the beginning of the year.
In the fields “Number of working disabled people”, “Number of workers engaged in work with harmful and (or) dangerous production factors” the list number of working disabled people, workers engaged in work with harmful and (or) dangerous production factors, calculated in accordance with federal statistical observation forms approved by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of Federal Law No. 282-FZ of November 29, 2007) as of the reporting date;

5.16. information on the number of pages of the submitted Calculation and the number of attached sheets of supporting documents is indicated in the fields “Calculation submitted on” and “with the attachment of supporting documents or their copies on”;

5.17. in the field “I confirm the accuracy and completeness of the information specified in this calculation”:
in the field “1 - policyholder”, “2 – representative of the policyholder”, “3 – legal successor”, if the accuracy and completeness of the information contained in the Calculation is confirmed by the head of the organization, individual entrepreneur or individual, the number “1” is entered; in case of confirmation of the accuracy and completeness of the information, the representative of the policyholder enters the number “2”; if the accuracy and completeness of the information is confirmed, the legal successor of the liquidated organization enters the number “3”;
in the field “Full name (last if available) of the head of the organization, individual entrepreneur, individual, representative of the policyholder” when confirming the accuracy and completeness of the information contained in the Calculation:
- - by the head of the organization - the policyholder/legal successor - the surname, first name, patronymic (last if available) of the head of the organization is indicated completely in accordance with the constituent documents;
- by an individual, individual entrepreneur - indicate the surname, first name, patronymic (last if available) of the individual, individual entrepreneur;
- representative of the policyholder/successor - an individual - indicate the surname, first name, patronymic (last if available) of the individual in accordance with the identity document;
- representative of the insured/legal successor - legal entity - the name of this legal entity is indicated in accordance with the constituent documents, the seal of the organization is affixed;
in the fields "Signature", "Date", "M.P." the signature of the policyholder/successor or his representative is affixed, the date of signing the Calculation; if the organization submits the Calculation, a stamp is affixed (if any);
in the field "Document confirming the authority of the representative" the type of document confirming the authority of the representative of the policyholder/legal successor is indicated;

5.18. The field “To be filled in by an employee of the territorial body of the Fund Information on the submission of the calculation” is filled in when submitting the Calculation on paper:
in the field "This calculation is submitted (code)" the method of presentation is indicated ("01" - on paper, "02" - by post);
in the field “with the attachment of supporting documents or their copies on sheets” the number of sheets, supporting documents or their copies attached to the Calculation is indicated;
In the field "Date of submission of calculation" the following is entered:
date of submission of the Calculation in person or through a representative of the policyholder;
date of sending the postal item with a description of the attachment when sending the Calculation by mail.
In addition, this section indicates the last name, first name and patronymic (if any) of the employee of the territorial body of the Fund who accepted the Calculation, and puts his signature.

Filling out Table 1 "Calculation of the base for calculating insurance premiums" of the Calculation form

7. When filling out the table:

7.1. line 1 in the corresponding columns reflects the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period ;

7.2. in line 2 in the corresponding columns the amounts not subject to insurance premiums are reflected in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ;

7.3. line 3 reflects the base for calculating insurance premiums, which is defined as the difference in line indicators (line 1 - line 2);

7.4. line 4 in the corresponding columns reflects the amount of payments in favor of working disabled people;

7.5. line 5 indicates the amount of the insurance tariff, which is set depending on the class of professional risk to which the insured belongs (separate division);

7.6. in line 6 the percentage of the discount to the insurance rate established by the territorial body of the Fund for the current calendar year is entered in accordance with the Rules for establishing discounts and surcharges for policyholders to insurance rates for compulsory social insurance against industrial accidents and occupational diseases, approved by the Decree of the Government of the Russian Federation dated 30 May 2012 N 524 “On approval of the Rules for establishing discounts and surcharges for policyholders on insurance rates for compulsory social insurance against industrial accidents and occupational diseases” (Collected Legislation of the Russian Federation, 2012, N 23, Art. 3021; 2013, N 22 , Art. 2809; 2014, No. 32, Art. 4499) (hereinafter referred to as Decree of the Government of the Russian Federation of May 30, 2012 No. 524);

7.7. line 7 indicates the percentage of the premium to the insurance rate established by the territorial body of the Fund for the current calendar year in accordance with Decree of the Government of the Russian Federation dated May 30, 2012 N 524;

7.8. line 8 indicates the date of the order of the territorial body of the Fund to establish an additional premium to the insurance tariff for the policyholder (separate unit);

7.9. line 9 indicates the amount of the insurance rate, taking into account the established discount or surcharge to the insurance rate. The data is filled in with two decimal places after the decimal point.

Filling out table 1.1 "Information required for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 N 125-FZ" of the Calculation form

9. When filling out the table:

9.1. the number of completed lines in Table 1.1 must correspond to the number of legal entities or individual entrepreneurs to which the insurer temporarily sent its employees under an agreement on the provision of labor for workers (personnel) in cases and under the conditions established by the Labor Code of the Russian Federation, the Law of the Russian Federation of April 19, 1991 year N 1032-1 “On employment of the population in the Russian Federation” (hereinafter referred to as the agreement), other federal laws;

9.2. in columns 2, 3, 4, the registration number in the Fund, TIN and OKVED of the receiving legal entity or individual entrepreneur are indicated respectively;

9.3. Column 5 indicates the total number of employees temporarily assigned under a contract to work for a specific legal entity or individual entrepreneur;

9.4. Column 6 reflects payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are charged, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.5. Column 7 reflects payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.6. columns 8, 10, 12 reflect payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.7. in columns 9, 11, 13, payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.8. Column 14 indicates the amount of the insurance rate, which is set depending on the class of professional risk to which the receiving legal entity or individual entrepreneur belongs;

9.9. Column 15 indicates the amount of the insurance rate of the receiving legal entity or individual entrepreneur, taking into account the established discount or surcharge to the insurance rate. The data is filled in with two decimal places after the decimal point.

Filling out Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” of the Calculation form

10. The table is filled out based on the policyholder’s accounting records.

11. When filling out the table:

11.1. Line 1 reflects the amount of debt for insurance premiums from industrial accidents and occupational diseases that the insurer has accumulated at the beginning of the billing period.
This indicator should be equal to the indicator of line 19 for the previous billing period, which does not change during the billing period;

on line 1.1 in accordance with Article 23 of the Federal Law of July 24, 1998 N 125-FZ, the policyholder - legal successor reflects the amount of debt transferred to him from the reorganized insurer in connection with the succession, and (or) the legal entity reflects the amount of debt deregistered separate division;

11.2. line 2 reflects the amount of accrued insurance contributions for compulsory social insurance against accidents at work and occupational diseases from the beginning of the billing period in accordance with the amount of the established insurance tariff, taking into account the discount (surcharge). The amount is divided “at the beginning of the reporting period” and “for the last three months of the reporting period”;

11.3. line 3 reflects the amount of contributions accrued by the territorial body of the Fund based on reports of on-site and desk inspections;

11.4. line 4 reflects the amounts of expenses not accepted for offset by the territorial body of the Fund for past billing periods based on reports of on-site and desk inspections;

11.5. line 5 reflects the amount of insurance premiums accrued for previous billing periods by the policyholder, subject to payment to the territorial body of the Fund;

11.6. line 6 reflects the amounts received from the territorial body of the Fund to the bank account of the policyholder in order to reimburse expenses exceeding the amount of accrued insurance premiums;

11.7. line 7 reflects the amounts transferred by the territorial body of the Fund to the policyholder’s bank account as a return of overpaid (collected) amounts of insurance premiums, offset of the amount of overpaid (collected) insurance premiums to pay off the debt on penalties and fines to be collected.

11.8. line 8 - control line, where the sum of the values of lines 1 to 7 is indicated;

11.9. Line 9 shows the amount of debt at the end of the reporting (calculation) period based on the policyholder’s accounting data:
line 10 reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting (calculation) period, formed due to the excess of expenses incurred for compulsory social insurance against accidents at work and occupational diseases over the amount of insurance premiums subject to transfer to the territorial body of the Fund;
line 11 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the end of the reporting period;

11.10. Line 12 shows the amount of debt at the beginning of the billing period:
line 13 reflects the amount of debt owed to the territorial body of the Fund at the beginning of the billing period, formed due to the excess of expenses for compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance contributions subject to transfer to the territorial body of the Fund, which during the billing period did not changes (based on the policyholder’s accounting data);
line 14 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the beginning of the billing period;

11.11. the indicator of line 12 must be equal to the indicator of lines 9 of the Calculation for the previous billing period;

on line 14.1, the policyholder - legal successor reflects the amount of debt owed to the territorial body of the Fund, transferred to it from the reorganized policyholder in connection with the succession and (or) the legal entity reflects the amount of debt owed to the territorial body of the Fund of the deregistered separate division;

11.12. line 15 reflects the costs of compulsory social insurance against industrial accidents and occupational diseases 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”;

11.13. line 16 reflects the amounts of insurance premiums transferred by the policyholder to the personal account of the territorial body of the Fund, opened with the Federal Treasury, indicating the date and number of the payment order;

11.14. line 17 reflects the written off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific policyholders or the industry for writing off arrears, as well as the amount of debt written off in accordance with Part 1 of Article 26.10 of the Federal Law of July 24, 1998. N 125-FZ;

11.15. line 18 - control line, which shows the sum of the values of lines 12, 14.1 - 17;

11.16. line 19 reflects the debt owed by the policyholder at the end of the reporting (calculation) period based on the policyholder's accounting data, including arrears (line 20).

Filling out Table 3 "Expenses for compulsory social insurance against accidents at work and occupational diseases" of the Calculation form

12. When filling out the table:

12.1. Lines 1, 4, 7 reflect the expenses incurred by the policyholder in accordance with the current regulatory legal acts on compulsory social insurance against industrial accidents and occupational diseases, of which:
on lines 2, 5 - expenses incurred by the insured to the injured person working outside;
on lines 3, 6, 8 - expenses incurred by the insured who suffered in another organization;

12.2. Line 9 reflects expenses incurred by the insurer to finance preventive measures to reduce industrial injuries and occupational diseases. These expenses are made in accordance with the Rules for financial support of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium and resort treatment of workers engaged in work with harmful and (or) dangerous production factors, approved by order of the Ministry of Labor and Social Protection of the Russian Federation dated 10 December 2012 N 580н (registered by the Ministry of Justice of the Russian Federation on December 29, 2012, registration N 26440) as amended by orders of the Ministry of Labor and Social Protection of the Russian Federation dated May 24, 2013 N 220н (registered by the Ministry of Justice of the Russian Federation on July 2 2013, registration N 28964), dated February 20, 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), dated April 29, 2016 N 201n (registered by the Ministry of Justice of the Russian Federation on August 1 2016, registration N 43040), dated July 14, 2016 N 353n (registered by the Ministry of Justice of the Russian Federation on August 8, 2016, registration N 43140);

12.3. line 10 - control line, which shows the sum of the values of lines 1, 4, 7, 9;

12.4. line 11 reflects for information purposes 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 deadline for payment of benefits established by the legislation of the Russian Federation was not missed;

12.5. Column 3 shows the number of paid days for temporary disability due to an industrial accident or occupational disease (vacation for sanatorium treatment);

12.6. Column 4 reflects cumulative expenses from the beginning of the year, offset against insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

Filling out table 4 "Number of victims (insured) in connection with insured events in the reporting period" of the Calculation form

13. When filling out the table:

13.1. on line 1, the data is filled out on the basis of reports of industrial accidents in form N-1 (Appendix No. 1 to the resolution of the Ministry of Labor and Social Development of the Russian Federation dated October 24, 2002 No. 73 “On approval of document forms required for investigation and recording accidents at work, and provisions on the specifics of investigating accidents at work in certain industries and organizations" (registered by the Ministry of Justice of the Russian Federation on December 5, 2002, registration No. 3999) as amended by order of the Ministry of Labor and Social Protection of the Russian Federation dated 20 February 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), highlighting the number of fatal cases (line 2);

13.2. on line 3, the data is filled in on the basis of reports on cases of occupational diseases (appendix to the Regulations on the investigation and recording of occupational diseases, approved by Decree of the Government of the Russian Federation of December 15, 2000 N 967 “On approval of the Regulations on the investigation and recording of occupational diseases” (Collected Legislation Russian Federation, 2000, No. 52, Article 5149; 2015, No. 1, Article 262).

13.3. line 4 reflects the sum of the values of lines 1, 3, highlighting on line 5 the number of victims (insured) in cases that resulted only in temporary disability. The data on line 5 is filled in on the basis of certificates of incapacity for work;

13.4. When filling out lines 1 - 3, which are filled out on the basis of reports on industrial accidents in form N-1 and reports on cases of occupational diseases, insured events for the reporting period should be taken into account on the date of the examination to verify the occurrence of the insured event.

Filling out Table 5 “Information on the results of a special assessment of working conditions and mandatory preliminary and periodic medical examinations of workers at the beginning of the year” of the Calculation form

14. When filling out the table:

14.1. on line 1 in column 3, data on the total number of employer’s jobs subject to a special assessment of working conditions is indicated, regardless of whether a special assessment of working conditions was carried out or not;
on line 1 in columns 4 - 6, data on the number of jobs in respect of which a special assessment of working conditions was carried out, including those classified as harmful and dangerous working conditions, contained in the report on the special assessment of working conditions; if a special assessment of working conditions was not carried out by the insured, then “0” is entered in columns 4 - 6.
In the event that the validity period of the results of certification of workplaces for working conditions, carried out in accordance with the Federal Law of December 28, 2013 N 426-FZ "On Special Assessment of Working Conditions" (Collection of Legislation of the Russian Federation, 2013) , N 52, Art. 6991; 2014, N 26, Art. 3366; 2015, N 29, Art. 4342; 2016, N 18, Art. 2512) (hereinafter referred to as Federal Law of December 28, 2013 N 426-FZ ) order, has not expired, then on line 1 in columns 4 - 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information based on this certification is indicated.

14.2. on line 2, columns 7 - 8 indicate data on the number of workers engaged in work with harmful and (or) hazardous production factors who are subject to and have undergone mandatory preliminary and periodic inspections.
Columns 7 - 8 are filled out in accordance with the information contained in the final acts of the medical commission based on the results of periodic medical examinations (examinations) of workers (clause 42 of the Procedure for conducting mandatory preliminary (upon entry to work) and periodic medical examinations (examinations) of workers employed in heavy labor work and work with harmful and (or) dangerous working conditions, approved by order of the Ministry of Health and Social Development of the Russian Federation dated April 12, 2011 N 302n (registered by the Ministry of Justice of the Russian Federation on October 21, 2011, registration N 22111) as amended, introduced by orders of the Ministry of Health of the Russian Federation dated May 15, 2013 N 296n (registered by the Ministry of Justice of the Russian Federation on July 3, 2013, registration N 28970), dated December 5, 2014 N 801n (registered by the Ministry of Justice of the Russian Federation on February 3, 2015 , registration N 35848) (hereinafter referred to as the Procedure) and in accordance with the information contained in the conclusions based on the results of a preliminary medical examination issued to employees who have undergone these examinations over the previous year (clause 12 of the Procedure);

14.3. Column 7 indicates the total number of employees engaged in work with harmful and (or) hazardous production factors, subject to mandatory preliminary and periodic inspections;

14.4. Column 8 indicates the number of employees engaged in work with harmful and (or) hazardous production factors who have undergone mandatory preliminary and periodic inspections.
In this case, the results of mandatory preliminary and periodic medical examinations of workers as of the beginning of the year should be taken into account, taking into account that, according to paragraph 15 of the Procedure, the frequency of periodic medical examinations is determined by the types of harmful and (or) hazardous production factors affecting the employee, or the types of work performed .

Form 4-FSS (4FSS) for 2016 (1st, 2nd, 3rd, 4th quarter)

Form 4-FSS was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59 “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against accidents at work and professional diseases, as well as the costs of paying insurance coverage and the procedure for filling it out." Latest changes in the spring by Order of the Social Insurance Fund of the Russian Federation dated July 4, 2016 No. 260 “On introducing amendments to Appendices No. 1 and No. 2 to the Order of the Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59 “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage and the Procedure for filling it out "" (as amended on 07/04/2016 ).

Attention! The FSS has approved a new format for submitting the 4-FSS report, starting with reporting for 9 months of 2016.

The change in format was approved by Order No. 386 dated September 29, 2016 “On amendments to the Technology for accepting payments from policyholders for accrued and paid insurance premiums in the system of the Social Insurance Fund of the Russian Federation in electronic form using an electronic signature, approved by order of the Social Insurance Fund of the Russian Federation dated February 12 2010 No. 19"

From reporting for 9 months of 2016 (3rd quarter), file 4-FSS is presented in the new format “0.9”.

The 4-FSS report for the 1st quarter and half-year, if necessary, will be submitted in the same format, “0.8”.

Form 4-FSS (4FSS) for 2015 (1st, 2nd, 3rd, 4th quarter)

Form 4-FSS for 2015 was approved by Order of the Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59 “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance from accidents at work and occupational diseases, as well as the costs of paying insurance coverage and the procedure for filling it out.”

Form 4-FSS (4FSS) for 2014 (1st, 2nd, 3rd, 4th quarter)

Order of the Ministry of Labor of Russia No. 94 dated February 11, 2014 amended appendices No. 1 and 2 to the order of the Ministry of Labor and Social Protection of the Russian Federation dated March 19, 2013 No. 107n “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage and the Procedure for filling it out.”

Main changes:

the "OKATO code" field on the title page has been eliminated;
Table 3 “Calculation of the base for calculating insurance premiums” has been changed;
added table 4.5 "Information necessary for the application of the reduced tariff of insurance premiums by the payers of insurance premiums specified in paragraph 14 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ";
table 10 “Information on the results of certification of workplaces for working conditions and mandatory preliminary and periodic medical examinations of workers at the beginning of the year” has been changed;
The filling order has been changed.

Read more about calculating insurance premiums using Form 4-FSS for 2013

Documents by form
Order of the Ministry of Labor of Russia No. 107n dated March 19, 2013 (registered with the Ministry of Justice of Russia on May 22, 2013 N 28466) approved a new form of reporting on insurance contributions for compulsory social insurance (form 4-FSS).
The new form comes into effect with reporting for the first half of 2013 and contains an additional table to reflect information on certification of workplaces for working conditions and mandatory preliminary and periodic medical examinations. This information is taken into account when determining the size of the discount or surcharge to the insurance rate established by the Federal Insurance Service of the Russian Federation.

Electronic reporting via the Internet to the Social Insurance Fund
Order of the FSS of the Russian Federation dated 02/12/2010 No. 19 “On the introduction of secure exchange of documents in electronic form using an electronic digital signature for the purposes of compulsory social insurance” (as amended by Orders of the FSS of the Russian Federation dated 04/06/2010 N 57, dated 09/24/2010 N 195, dated 03/21/2011 N 53, dated 06/14/2011 N 148, dated 03/14/2012 N 87) approved the technology for accepting payments from policyholders for accrued and paid insurance premiums in the system of the Social Insurance Fund of the Russian Federation in electronic form using an electronic digital signature.
Insurers whose average number of individuals, in whose favor payments and other remunerations are made, for the previous billing period exceeds 50 people, as well as newly created (including during reorganization) organizations whose number of specified individuals exceeds this limit are required to provide report in electronic form with an electronic digital signature.

You can use Sending Reports via the Internet right now!

Report on Form 4a-FSS is now for individual entrepreneurs
A report in form 4a-FSS, approved by order of the Ministry of Health and Social Development of Russia dated October 26, 2009 N 847n, is provided annually. It is provided by lawyers, individual entrepreneurs, members of peasant (farm) households, notaries engaged in private practice, other persons engaged in private practice, members of family (tribal) communities of indigenous peoples of the North who have voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Article 4.8 of the Federal Law of December 29, 2006 N 255-FZ.

More information about calculating insurance premiums using Form 4-FSS for previous years

Calculation of insurance premiums according to form 4-FSS for 2012

The Ministry of Health and Social Development of Russia developed Order No. 216n dated March 12, 2012 “On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, as well as on the costs of paying insurance coverage and the procedure for filling it out"

Download the FSS recommended procedure for filling out form 4-FSS 2012

Calculation of insurance premiums according to form 4-FSS for 2011

The Ministry of Health and Social Development of Russia developed Order No. 156n dated February 28, 2011 “On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, as well as on the costs of paying insurance coverage and the procedure for filling it out"

Download the FSS recommended procedure for filling out form 4-FSS 2011

Calculation of insurance premiums according to form 4-FSS for 2010

Order of the Ministry of Health and Social Development of Russia dated November 6, 2009 N 871n was adopted, which approved the form of quarterly reporting to the Social Insurance Fund for 2010 “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance from accidents at work and occupational diseases, as well as the costs of paying insurance coverage"

Calculation of insurance premiums according to form 4-FSS valid until 2009

The procedure for filling out a report on insurance premiums voluntarily paid to the FSS of the Russian Federation by certain categories of insurers (form 4a-FSS) was approved by Resolution of the FSS of the Russian Federation dated 04/25/2003 N 46 (as amended by Resolution of the FSS of the Russian Federation dated 01/19/07 No. 11, dated 04/13/2009 No. 92)
The procedure for filling out the payroll using the funds of the Social Insurance Fund of the Russian Federation in 2009 (form 4-FSS), approved by the resolution of the Federal Insurance Fund of the Russian Federation dated December 22, 2004 No. 111 (as amended by resolutions dated March 31, 2006 No. 37, dated January 19, 2007 No. 11, dated 27.07.2007 No. 165, dated 21.08.2007 No. 192, dated 13.04.2009 No. 92)

The report form was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381, and it has already been changed twice. The first time - from 01/01/2017 due to the transfer of administration rights for insurance coverage to the Federal Tax Service and the exclusion of calculations for temporary disability and maternity from reporting. And the second - from 06/07/2017 due to the new FSS Order No. 275. In 2018 and 2019, no changes were approved.

The report consists of a title page and five tables, as in the previous version of the document. The title page and tables No. 1, 2 and 5 remain mandatory. Table parts No. 1.1, 3 and 4 are filled out only if the relevant information is available, otherwise dashes are added.

Let us remind you that in 2017, officials added new fields to the form. The changes also affected the procedure for filling out the reporting document. For example, the value of the field “Average number of employees” should now be calculated not for the previous reporting period, but from the beginning of the year. That is, to fill out the Social Insurance Fund form for 2019 (2nd quarter), we now calculate the average payroll for employees for the past 6 months of this year.

Download the report form to the Social Insurance Fund for the 2nd quarter of 2019

Who rents

The obligation to provide a report to 4-FSS is enshrined in Law No. 125-FZ. In accordance with legislative norms, all legal entities, individual entrepreneurs and private owners who employ the hired labor of insured citizens are required to report. In simple words, all employers who pay social insurance contributions to Social Security for their subordinates are required to submit a unified reporting form.

Insured persons, in accordance with paragraph 1 of Article 5 of Law No. 125-FZ, are recognized as:

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

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

Deadlines for submitting 4-FSS

The deadline for submitting the Social Insurance Fund form for the 2nd quarter of 2019 depends on the method of submission. For policyholders generating paper reports, the report must be submitted no later than July 22, 2019. For injury contribution payers reporting electronically, until July 25.

For the 4-FSS report, the same rules apply for determining the type of submission of reports: for policyholders with an average number of up to 25 people, submission is provided on paper, for payers with 25 or more employees - exclusively in electronic form.

If activity is suspended

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

If the activity of the entity is still suspended, there are no taxable charges in favor of employees, what to do with the reporting? Should I pass zero 4-FSS or not?

Definitely pass. Even if in the billing period there was not a single accrual in favor of full-time employees. For example, if a non-profit organization did not make payments throughout 2019, then the report must still be submitted on time. Officials did not provide any exceptions. 4-FSS will issue a fine for failure to pass the zero grade. To avoid penalties, you will have to fill out the title page of the 4-FSS form, as well as tables numbered 1, 2 and 5.

Features of filling out 4-FSS

Representatives of the Social Insurance Fund require that basic rules be followed when drawing up a reporting form on injuries:

It is acceptable to fill out the 4-FSS form by hand. For notes, use only black or blue ink.
All pages of the paper report must be signed by the head of the organization indicating the date of signing. Also, do not forget to put the page number in the special field at the top.
Corrections are not allowed. Therefore, if you make a mistake on one of the pages, you will have to rewrite it again.
The electronic version of 4-FSS must be certified by a qualified signature of an authorized person of the institution. Before sending, the electronic form must be checked in specialized verification programs.

It is not necessary to print out 4-FSS pages that lack information and submit them to Social Security.

The procedure for drawing up a 4-FSS report by a budget organization

Let's look at how to correctly fill out form 4-FSS for the 2nd quarter. 2019, you can download the file for free at the end of the article. We present the algorithm using the following example. GBOU DOD SDYUSSHOR "ALLUR" receives funding from the regional budget. OKVED 93.1 corresponds to group 1: tariff 0.2%. The average number of employees for the reporting period was 28 people. Employment contracts have been concluded with all employees.

Total accruals for the 1st half of 2019 - 18,000,000.00 rubles, including:

April - 3,000,000 rubles;
May - 3,000,000 rubles;
June - 3,000,000 rubles.

Name of section of form 4-FSS	How to fill out
Title page	We enter information about the organization in the following order: Registration number and subordination code. Reporting period, adjustment number. Full name of the institution. Registration information about the organization (TIN, KPP, OGRN, contact phone number, OKVED, source of financing). Detailed address of the place of registration of the company. Information on the number of employees, including disabled people, employed in hazardous working conditions. Number of completed report pages and attachments. Information about the head of the organization or other authorized person.
Table No. 1	In the tabular section we indicate information about accruals made to employees, amounts not included in the calculation of insurance premiums, and the taxable base. We indicate the information by month, as well as the total amount on an accrual basis. Information for filling out the reporting form can be obtained by generating a turnover sheet for account 302.10 “Calculations for wages and accruals for wage payments.” We determine the contribution rate in accordance with the professional risk class.
Table No. 2	We fill in information about accrued insurance premiums for injuries and information about the transfer of payments to the budget. Data for the table can be obtained by generating a turnover sheet for account 303.06 “Calculations for insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.”
Table No. 3	To be completed in case of accrual to employees: benefits for temporary disability and maternity; holidays for sanatorium treatment; expenses for carrying out activities that reduce the risk of injury in the institution.
Table No. 4	Information about employees injured on the territory of a budgetary institution or while performing their official duties. If there are none, put dashes.
Table No. 5	Information about the special assessment of working conditions. If a special assessment was not carried out, put dashes in the cells.

From the 1st quarter of 2017, a new form 4-FSS, approved by FSS order No. 381 dated September 26, 2016, has been used.

Changes in form 4-FSS in 2017

Form 4-FSS, taking into account the changes, is already ready. The FSS has canceled the old form 4-FSS starting with reporting for the 1st quarter of 2017.

Since 2017, the Social Insurance Fund controls only premiums for insurance against industrial accidents. Therefore, you only need to report to the Social Insurance Fund on contributions for injuries, and this is section 2 of the old 4-FSS calculation. So it must be handed over to the fund from the 1st quarter of 2017.

Where to submit 4-FSS for the 1st quarter of 2017?

The most important question: Where will the 4-FSS for the 1st quarter of 2017 be submitted: to the tax office or to the FSS?

Answer: 4-FSS for the 1st quarter in the form given in this article must be submitted to your FSS branch at the place of registration.

Download 4-FSS for the 1st quarter using the new form

You can download the new form 4-FSS for the 1st quarter of 2017 using the link:

Deadline for submitting 4-FSS for the 1st quarter of 2017 and other periods

Who submits 4-FSS electronically

4-FSS is submitted electronically if the average number of employees for 2016 is more than 25 people.

The rest can choose to either submit on paper or electronically.

The FSS approved an electronic format for calculating contributions for injuries for the 1st quarter of 2017 (FSS order No. 83 dated 03/09/2017). This is a new form 4-FSS, which is due from the 1st quarter of 2017. Read also about the new rules for filling out the 4-FSS in the article by the Simplified magazine “How the 4-FSS has changed for the 1st quarter (sample and examples).”

Sample of filling out 4-FSS for the 1st quarter of 2017

The procedure for filling out Form 4-FSS for the 1st quarter of 2017 (FSS order No. 381 dated September 26, 2016)

Starting from the 1st quarter, a new form 4-FSS and a new report - ERSV were approved. The first is submitted to the Social Insurance Fund, the second to the Federal Tax Service.

1. The calculation form is filled out using computer technology or by hand with a ballpoint (fountain) pen in black or blue in block letters.

2. When filling out the form, only one indicator is entered in each line and the corresponding columns. If there are no indicators provided for in the Calculation form, a dash is placed in the line and the corresponding column.

The title page, table 1, table 2, table 5 of the Calculation form are mandatory for submission by all policyholders.

If there are no indicators to fill out table 1.1, table 3, table 4 of the Calculation form, these tables are not filled out and are not submitted.

To correct errors, you must cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the policyholder or his representative under the correction indicating the date of correction.

All corrections are certified by the seal (if any) of the policyholder/legal successor or his representative.

Errors may not be corrected by correction or other similar means.

3. After filling out the Calculation form, sequential numbering of the completed pages is entered in the “page” field.

At the top of each completed page of the Calculation, the fields “Insured's Registration Number” and “Subordination Code” are filled in in accordance with the notice (notification) of the insured issued upon registration (registration) with the territorial body of the Fund.

At the end of each page of the Calculation, the signature of the policyholder (successor) or his representative and the date of signing of the Calculation are affixed.

Title page

4. The title page is filled out by the policyholder, except for the subsection “To be completed by an employee of the territorial body of the Fund.”

5. When filling out the cover page of the Calculation form:

5.1. in the field "Insured's registration number" the registration number of the policyholder is indicated;

5.2. "Subordination code" field consists of five cells and indicates the territorial body of the Fund in which the policyholder is currently registered;

5.3. in the "Adjustment number" field:

when submitting the primary Calculation, code 000 is indicated;

when submitted to the territorial body of the Settlement Fund, which reflects changes in accordance with Article 24 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” (Collection of Legislation of the Russian Federation, 1998 , N 31, Art. 3803; 2003, N 17, Art. 1554; 2014, N 49, Art. 6915; 2016, N 1, Art. 14; N 27, Art. 4183) (hereinafter referred to as the Federal Law of July 24 1998 N 125-FZ) (updated Calculation for the corresponding period), a number is entered indicating which account Calculation, taking into account the changes and additions made, is submitted by the policyholder to the territorial body of the Fund (for example: 001, 002, 003,...010 ).

The updated Calculation is presented in the form that was in force in the period for which errors (distortions) were identified;

5.4.in the "Reporting period (code)" field the period for which the Calculation is submitted and the number of requests from the policyholder for the allocation of the necessary funds to pay the insurance compensation are indicated. When presenting the Calculation for the first quarter, half a year, nine months and a year, only the first two cells of the “Reporting period (code)” field are filled in. When applying for the allocation of the necessary funds for the payment of insurance coverage, only the last two cells are filled in the “Reporting period (code)” field.

Reporting periods are the first quarter, half a year and nine months of the calendar year, which are designated respectively as “03”, “06”, “09”. The billing period is the calendar year, which is designated by the number "12". The number of requests from the policyholder for the allocation of the necessary funds to pay insurance compensation is indicated as 01, 02, 03,... 10;

5.5. in the "Calendar year" field indicate the calendar year for the billing period of which the Calculation (adjusted calculation) is submitted;

5.6. field "Cessation of activity" is filled out only in the event of termination of the activities of the organization - the insured in connection with liquidation or termination of activities as an individual entrepreneur in accordance with paragraph 15 of Article 22.1 of the Federal Law of July 24, 1998 N 125-FZ (Collected Legislation of the Russian Federation, 1998, N 31, Article 3803; 2003, No. 17, Article 1554; 2016, No. 27, Article 4183). In these cases, the letter “L” is entered in this field;

5.8. in the "TIN" field (taxpayer identification number (hereinafter - TIN) the TIN of the policyholder is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation at its location on the territory of the Russian Federation.

For an individual who is not recognized as an individual entrepreneur (hereinafter - an individual), an individual entrepreneur, the TIN is indicated in accordance with the certificate of registration with the tax authority of the individual at the place of residence on the territory of the Russian Federation.

When an organization fills out a TIN, which consists of ten characters, in the area of twelve cells reserved for recording the TIN indicator, zeros (00) should be entered in the first two cells;

5.9. in the "KPP" field (reason code for registration) (hereinafter - KPP) at the location of the organization, the checkpoint is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location on the territory of the Russian Federation.

The checkpoint at the location of the separate subdivision is indicated in accordance with the notice of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation at the location of the separate subdivision on the territory of the Russian Federation;

5.10. in the field "OGRN (OGRNIP)" the main state registration number (hereinafter - OGRN) is indicated in accordance with the certificate of state registration of a legal entity formed in accordance with the legislation of the Russian Federation, at its location on the territory of the Russian Federation.

For an individual entrepreneur, the main state registration number of an individual entrepreneur (hereinafter referred to as OGRNIP) is indicated in accordance with the certificate of state registration of an individual as an individual entrepreneur.

When filling out the OGRN of a legal entity, which consists of thirteen characters, in the area of fifteen cells reserved for recording the OGRN indicator, zeros (00) should be entered in the first two cells;

5.11. In the "OKVED code" field the code is indicated according to the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2) for the main type of economic activity of the insured, determined in accordance with Decree of the Government of the Russian Federation dated December 1, 2005 N 713 “On approval of the Rules for classifying types of economic activities as occupational risk class."

Newly created organizations - insurers for compulsory social insurance against industrial accidents and occupational diseases indicate a code according to the state registration authority, and starting from the second year of activity - a code confirmed in the prescribed manner in the territorial bodies of the Fund.

5.12. in the "Contact phone number" field the city or mobile telephone number of the policyholder/legal successor or representative of the policyholder with the city code or cellular operator, respectively, is indicated. The numbers are filled in in each cell without using the dash and parenthesis signs;

5.13. in the fields provided for indicating the registration address:

legal entities - legal address is indicated;
individuals, individual entrepreneurs - the registration address at the place of residence is indicated;

5.14.in the field "Average number of employees" the average number of employees is indicated, calculated in accordance with the federal statistical observation forms approved by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of the Federal Law of November 29, 2007 N 282-FZ “On Official Statistical Accounting and system of state statistics in the Russian Federation" (Collected Legislation of the Russian Federation, 2007, N 49, Art. 6043; 2012, N 43, Art. 5784; 2013, N 27, Art. 3463; N 30, Art. 4084) (hereinafter - Federal Law of November 29, 2007 N 282-FZ) as of the reporting date.

In the fields "Number of working disabled people", “The number of workers engaged in work with harmful and (or) dangerous production factors” indicates the list number of disabled workers, workers engaged in work with harmful and (or) hazardous production factors, calculated in accordance with the federal body authorized by the Government of the Russian Federation executive power with federal statistical observation forms and instructions for filling them out (Part 4 of Article 6 of Federal Law No. 282-FZ of November 29, 2007) as of the reporting date;

5.15. information on the number of pages of the submitted Calculation and the number of attached sheets of supporting documents is indicated in the fields “Calculation submitted on” and “with the attachment of supporting documents or their copies on”;

5.16. in the field “I confirm the accuracy and completeness of the information specified in this calculation”:

in the field “1 - policyholder”, “2 – representative of the policyholder”, “3 – legal successor”, if the accuracy and completeness of the information contained in the Calculation is confirmed by the head of the organization, individual entrepreneur or individual, the number “1” is entered; in case of confirmation of the accuracy and completeness of the information, the representative of the policyholder enters the number “2”; if the accuracy and completeness of the information is confirmed, the legal successor of the liquidated organization enters the number “3”;
in the field “Full name (last if available) of the head of the organization, individual entrepreneur, individual, representative of the policyholder” when confirming the accuracy and completeness of the information contained in the Calculation:
- by the head of the organization - the policyholder/legal successor - the surname, name, patronymic (last if available) of the head of the organization is indicated completely in accordance with the constituent documents;
- by an individual, individual entrepreneur - indicate the surname, first name, patronymic (last if available) of the individual, individual entrepreneur;
- representative of the policyholder/successor - an individual - indicate the surname, first name, patronymic (last if available) of the individual in accordance with the identity document;
- representative of the insured/legal successor - legal entity - the name of this legal entity is indicated in accordance with the constituent documents, the seal of the organization is affixed;

in the fields "Signature", "Date", "M.P." the signature of the policyholder/successor or his representative is affixed, the date of signing the Calculation; if the organization submits the Calculation, a stamp is affixed (if any);

in the field "Document confirming the authority of the representative" the type of document confirming the authority of the representative of the policyholder/legal successor is indicated;

5.17. field "To be filled in by an employee of the territorial body of the Fund Information on the submission of the calculation" to be filled in when submitting the Calculation on paper:

in the field "This calculation is presented (code)" the method of submission is indicated ("01" - on paper, "02" - by post);
in the field "with the attachment of supporting documents or their copies on sheets" the number of sheets, supporting documents or their copies attached to the Calculation is indicated;

in the field "Calculation submission date" is indicated:

date of submission of the Calculation in person or through a representative of the policyholder;
date of sending the postal item with a description of the attachment when sending the Calculation by mail.

In addition, this section indicates the last name, first name and patronymic (if any) of the employee of the territorial body of the Fund who accepted the Calculation, and puts his signature.

Section "Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases" of the Calculation form

6. An insured who has independent classification units, allocated in accordance with Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 N 55, submits a Calculation compiled for the organization as a whole and for each division of the insured, which is an independent classification unit.

Filling out Table 1 "Calculation of the base for calculating insurance premiums" of the Calculation form

7. When filling out the table:

7.1. in line 1 the corresponding columns reflect the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period;

7.2. in line 2 the corresponding columns reflect amounts that are not subject to insurance premiums in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ;

7.3. on line 3 the base for calculating insurance premiums is reflected, which is defined as the difference in line indicators (line 1 - line 2);

7.4. on line 4 the corresponding columns reflect the amount of payments in favor of working disabled people;

7.5. on line 5 the amount of the insurance tariff is indicated, which is set depending on the class of professional risk to which the insured belongs (separate division);

7.6. on line 6 a percentage discount is applied to the insurance rate established by the territorial body of the Fund for the current calendar year in accordance with the Rules for establishing discounts and surcharges for policyholders to insurance rates for compulsory social insurance against industrial accidents and occupational diseases, approved by the Decree of the Government of the Russian Federation of May 30, 2012 No. 524 “On approval of the Rules for establishing discounts and surcharges for insurers on insurance rates for compulsory social insurance against industrial accidents and occupational diseases” (Collected Legislation of the Russian Federation, 2012, No. 23, Art. 3021; 2013, No. 22, Art. 2809; 2014, N 32, Art. 4499) (hereinafter referred to as Decree of the Government of the Russian Federation of May 30, 2012 N 524);

7.7.on line 7 the percentage of the premium to the insurance tariff established by the territorial body of the Fund for the current calendar year is entered in accordance with Decree of the Government of the Russian Federation of May 30, 2012 N 524;

7.8. on line 8 the date of the order of the territorial body of the Fund to establish an additional premium to the insurance tariff for the policyholder (separate unit) is indicated;

7.9. on line 9 the amount of the insurance rate is indicated taking into account the established discount or surcharge to the insurance rate. The data is filled in with two decimal places after the decimal point.

Filling out table 1.1 "Information required for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 N 125-FZ" of the Calculation form

8. The table is filled out by insurers who temporarily send their employees under a contract for the provision of labor for workers (personnel) in the cases and on the conditions established by the Labor Code of the Russian Federation, other federal laws, to work for another legal entity or individual entrepreneur.

9. When filling out the table:

9.1. number of completed rows in table 1.1 must correspond to the number of legal entities or individual entrepreneurs to which the insurer temporarily sent its employees under an agreement on the provision of labor for workers (personnel) in the cases and on the conditions established by the Labor Code of the Russian Federation, Law of the Russian Federation of April 19, 1991 N 1032-1 " On employment of the population in the Russian Federation" (hereinafter referred to as the agreement), other federal laws;

9.2.in columns 2, 3, 4 the registration number in the Fund, TIN and OKVED of the receiving legal entity or individual entrepreneur are indicated accordingly;

9.3. in column 5 the total number of employees temporarily assigned under a contract to work for a specific legal entity or individual entrepreneur is indicated;

9.4. in column 6 payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are charged, are reflected on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.5. in column 7 payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, are reflected on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.6.in columns 8, 10, 12 payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are calculated, are reflected on a monthly basis;

9.7. in columns 9, 11, 13 payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.8. in column 14 the amount of the insurance tariff is indicated, which is set depending on the class of professional risk to which the receiving legal entity or individual entrepreneur belongs;

9.9. in column 15 the size of the insurance tariff of the receiving legal entity or individual entrepreneur is indicated, taking into account the established discount or surcharge to the insurance tariff. The data is filled in with two decimal places after the decimal point.

Filling out Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” of the Calculation form

10. The table is filled out based on the policyholder’s accounting records.

11. When filling out the table:

11.1. Line 1 reflects the amount of debt for insurance premiums from industrial accidents and occupational diseases that the insurer has accumulated at the beginning of the billing period.

This indicator should be equal to the indicator of line 19 for the previous billing period, which does not change during the billing period;

11.2. on line 2 the amount of accrued insurance contributions for compulsory social insurance against industrial accidents and occupational diseases from the beginning of the billing period is reflected in accordance with the amount of the established insurance tariff, taking into account the discount (surcharge). The amount is divided “at the beginning of the reporting period” and “for the last three months of the reporting period”;

11.3. on line 3 the amount of contributions accrued by the territorial body of the Fund based on acts of on-site and desk audits is reflected;

11.4. on line 4 the amounts of expenses not accepted for offset by the territorial body of the Fund for previous billing periods are reflected according to acts of on-site and desk inspections;

11.5. on line 5 reflects the amount of insurance premiums accrued for previous billing periods by the policyholder, subject to payment to the territorial body of the Fund;

11.6. on line 6 the amounts received from the territorial body of the Fund are reflected in the bank account of the policyholder in order to reimburse expenses exceeding the amount of accrued insurance premiums;

11.7. on line 7 reflects the amounts transferred by the territorial body of the Fund to the bank account of the policyholder as a return of overpaid (collected) amounts of insurance premiums, offset of the amount of overpaid (collected) insurance premiums towards the repayment of debt on penalties and fines subject to collection.

11.8. line 8- control line, where the sum of the values of lines 1 to 7 is indicated;

11.9. on line 9 shows the amount of debt at the end of the reporting (calculation) period based on the policyholder’s accounting data:

on line 10 reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting (settlement) period, formed due to the excess of expenses incurred for compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance premiums subject to transfer to the territorial body of the Fund;

on line 11 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the end of the reporting period;

11.10. on line 12 shows the amount of debt at the beginning of the billing period:

on line 13 reflects the amount of debt owed to the territorial body of the Fund at the beginning of the billing period, formed due to the excess of expenses for compulsory social insurance against accidents at work and occupational diseases over the amount of insurance contributions subject to transfer to the territorial body of the Fund, which does not change during the billing period (by based on the policyholder’s accounting data);

on line 14 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the beginning of the billing period;

11.11. line indicator 12 must be equal to the indicator of lines 9 of the Calculation for the previous billing period;

11.12. on line 15 expenses for compulsory social insurance against industrial accidents and occupational diseases are reflected 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”;

11.13. on line 16 the amounts of transferred insurance premiums by the policyholder are reflected in the personal account of the territorial body of the Fund, opened with the Federal Treasury, indicating the date and number of the payment order;

11.14. on line 17 the written-off amount of the insured's debt is reflected in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific insurers or the industry, on the write-off of arrears, as well as in the event that the court adopts an act, according to which the insurer loses the ability to collect arrears and debt on penalties in connection with the expiration of the established period for their collection, including the issuance of a ruling on the refusal to restore the missed deadline for filing an application to the court for the collection of arrears and arrears of penalties;

11.15. line 18- control line, which shows the sum of the values of lines 12, 15 - 17;

11.16. on line 19 the debt owed by the policyholder is reflected at the end of the reporting (calculation) period based on the policyholder's accounting data, including arrears (line 20).

Filling out Table 3 "Expenses for compulsory social insurance against accidents at work and occupational diseases" of the Calculation form

12. When filling out the table:

12.1. on lines 1, 4, 7 expenses incurred by the insured in accordance with the current regulatory legal acts on compulsory social insurance against industrial accidents and occupational diseases are reflected, of which:

on lines 2, 5- expenses incurred by the insured to the injured person working outside;

on lines 3, 6, 8- expenses incurred by the policyholder who suffered in another organization;

12.2.on line 9 expenses incurred by the insurer to finance preventive measures to reduce industrial injuries and occupational diseases are reflected. These expenses are made in accordance with the Rules for financial support of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium and resort treatment of workers engaged in work with harmful and (or) dangerous production factors, approved by order of the Ministry of Labor and Social Protection of the Russian Federation dated 10 December 2012 N 580н (registered by the Ministry of Justice of the Russian Federation on December 29, 2012, registration N 26440) as amended by orders of the Ministry of Labor and Social Protection of the Russian Federation dated May 24, 2013 N 220н (registered by the Ministry of Justice of the Russian Federation on July 2 2013, registration N 28964), dated February 20, 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), dated April 29, 2016 N 201n (registered by the Ministry of Justice of the Russian Federation on August 1 2016, registration N 43040), dated July 14, 2016 N 353n (registered by the Ministry of Justice of the Russian Federation on August 8, 2016, registration N 43140);

12.3.line 10- control line, which shows the sum of the values of lines 1, 4, 7, 9;

12.4. on line 11 The amount of accrued and unpaid benefits is reflected for reference, with the exception of the amounts of benefits accrued for the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation was not missed;

12.5. in column 3 the number of paid days for temporary disability due to an accident at work or occupational disease (vacation for sanatorium treatment) is shown;

12.6. in column 4 expenses are reflected on an accrual basis from the beginning of the year, offset against insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

Filling out table 4 "Number of victims (insured) in connection with insured events in the reporting period" of the Calculation form

13. When filling out the table:

13.1.on line 1 the data is filled out on the basis of reports of industrial accidents in form N-1 (Appendix No. 1 to the resolution of the Ministry of Labor and Social Development of the Russian Federation dated October 24, 2002 No. 73 “On approval of document forms required for the investigation and recording of accidents at production, and provisions on the peculiarities of the investigation of industrial accidents in certain industries and organizations" (registered by the Ministry of Justice of the Russian Federation on December 5, 2002, registration N 3999) as amended by order of the Ministry of Labor and Social Protection of the Russian Federation dated February 20, 2014 . N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), highlighting the number of fatal cases (line 2);

13.2.on line 3 the data is filled in on the basis of reports on cases of occupational diseases (appendix to the Regulations on the investigation and recording of occupational diseases, approved by Decree of the Government of the Russian Federation of December 15, 2000 N 967 “On approval of the Regulations on the investigation and recording of occupational diseases” (Collection of Legislation of the Russian Federation, 2000, No. 52, Article 5149; 2015, No. 1, Article 262).

13.3. on line 4 the sum of the values of lines 1, 3 is reflected, highlighting on line 5 the number of victims (insured) in cases that resulted only in temporary disability. The data on line 5 is filled in on the basis of certificates of incapacity for work;

13.4. when filling out lines 1 - 3, which are filled out on the basis of reports on industrial accidents in form N-1 and reports on cases of occupational diseases, insured events for the reporting period should be taken into account on the date of the examination to verify the occurrence of the insured event.

Filling out Table 5 “Information on the results of a special assessment of working conditions and mandatory preliminary and periodic medical examinations of workers at the beginning of the year” of the Calculation form

14. When filling out the table:

14.1. on line 1 in column 3 data on the total number of employer's jobs subject to a special assessment of working conditions is indicated, regardless of whether a special assessment of working conditions was carried out or not;

on line 1 in columns 4 - 6 data on the number of jobs in respect of which a special assessment of working conditions was carried out, including those classified as harmful and dangerous working conditions, contained in the report on the special assessment of working conditions is indicated; if a special assessment of working conditions was not carried out by the insured, then “0” is entered in columns 4 - 6.

In the event that the validity period of the results of certification of workplaces for working conditions, carried out in accordance with the Federal Law of December 28, 2013 N 426-FZ "On Special Assessment of Working Conditions" (Collection of Legislation of the Russian Federation, 2013) , N 52, Art. 6991; 2014, N 26, Art. 3366; 2015, N 29, Art. 4342; 2016, N 18, Art. 2512) (hereinafter referred to as Federal Law of December 28, 2013 N 426-FZ ) order, has not expired, then on line 1 in columns 4 - 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information based on this certification is indicated.

14.2. on line 2 in columns 7 - 8 data is indicated on the number of workers engaged in work with harmful and (or) hazardous production factors who are subject to and have passed mandatory preliminary and periodic inspections.

Columns 7 - 8 are filled out in accordance with the information contained in the final acts of the medical commission based on the results of periodic medical examinations (examinations) of workers (clause 42 of the Procedure for conducting mandatory preliminary (upon entry to work) and periodic medical examinations (examinations) of workers engaged in heavy work and work with harmful and (or) dangerous working conditions, approved by order of the Ministry of Health and Social Development of the Russian Federation dated April 12, 2011 N 302n (registered by the Ministry of Justice of the Russian Federation on October 21, 2011, registration N 22111) as amended by orders of the Ministry of Health Russian Federation dated May 15, 2013 N 296n (registered by the Ministry of Justice of the Russian Federation on July 3, 2013, registration N 28970), dated December 5, 2014 N 801n (registered by the Ministry of Justice of the Russian Federation on February 3, 2015, registration N 35848 ) (hereinafter referred to as the Procedure) and in accordance with the information contained in the conclusions based on the results of a preliminary medical examination issued to employees who have undergone these examinations over the previous year (clause 12 of the Procedure);

14.3.in column 7 indicates the total number of employees engaged in work with harmful and (or) hazardous production factors, subject to mandatory preliminary and periodic inspections;

14.4. in column 8 the number of employees engaged in work with harmful and (or) hazardous production factors who have undergone mandatory preliminary and periodic inspections is indicated.

In this case, the results of mandatory preliminary and periodic medical examinations of workers as of the beginning of the year should be taken into account, taking into account that, according to paragraph 15 of the Procedure, the frequency of periodic medical examinations is determined by the types of harmful and (or) hazardous production factors affecting the employee, or the types of work performed .

Based on materials: 26-2.ru

As a result of the insurance premium reform carried out in 2017, the new form 4-FSS from 2018 is presented on an edited form. The need for adjustments arose due to the transfer of maternity contributions (MNC) under the control of the Federal Tax Service. At the same time, injuries are still administered by Social Insurance.

The new form 4-FSS for 2018, download the form at the end of the article, was approved in Order No. 381 dated 09.26.16 (last edition of the document dated 06.07.17 Order No. 275). Policyholders began providing data for the first time on the amended report from 9 months. 2017. The same form 4-FSS for the 1st quarter of 2018 is still valid today. Let's figure out what exactly the innovations are and what rules are used to submit reports on injuries and occupational diseases (occupational diseases).

The new form 4-FSS for the 1st quarter of 2018 can only be submitted on the current form. This applies to all insurers who are obliged, according to the requirements of Law No. 125-FZ of July 24, 1998, to pay amounts for injuries and personal injury and submit reports. The corresponding norm is prescribed in paragraph 1 of the statute. 24. Quarterly submission of data is carried out on a document regulated by the FSS.

If you look at the 4-FSS 2018 form, it becomes clear that the main change is the lack of information about the amounts for VNIM. In this regard, form 4-FSS for the 1st quarter of 2018. reduced by the required number of pages, and those sheets that relate to injuries have remained virtually unchanged. The essence of submitting data is to inform control government agencies about accrued and paid contributions for injuries and labor conditions, about passing medical examinations and measures to assess working conditions (SOUT and/or AWP).

The official form of the new form 4-FSS from 2018, download the document below, includes a title page and several tables. Among the latter, there are both mandatory for all employers, including individual entrepreneurs and those companies that, for various reasons, are temporarily not conducting commercial activities, and optional. In the next section, we will examine in more detail which sheets are optional in the absence of indicators, and which are fillable and, in the case of filing zeros, are presented with dashes.

Note! In accordance with the norms of paragraph 2 of Art. 80 of the Tax Code for those taxpayers who have suspended non-cash and cash transactions, and also do not have objects subject to separate taxes, are provided with the right to submit a special report. This is a single declaration in the absence of activity - in 2018, the form is valid according to the old version. However, the 4-FSS report in 2018 is considered mandatory for submission to the funds even by companies that do not make payments to individuals. If this requirement is ignored, the policyholder will be subject to penalties.

How to submit the new form 4-FSS 2018

When an employer submits Form 4-FSS for the 1st quarter of 2018 (or other periods), basic generally accepted rules must be followed. This applies to the legal deadlines for submitting information, the method (format) of document submission and report execution. Let's take a closer look at each point so that Form 4-FSS for the 1st quarter of 2018 is submitted on the first try.

Deadlines for submission f. 4-FSS

Regulatory requirements for deadlines are regulated in stat. 24 of Law No. 125-FZ. The differences lie in the submission of data “on paper” or in electronic format via the Internet, that is, TKS. When determining the need for an electronic method, policyholders are required to focus on headcount indicators for the previous period (calculated). The average number of citizens to whom the company issued funds is taken into account. The deadlines for submitting the report are:

The 20th – when submitting data on paper.
25th – when sending information electronically.

Document presentation format

Paper reporting is permitted for employers with up to 25 employees. inclusive. The electronic version is required for employers with a staff of 25 people or more, that is, starting from 26 people. This rule applies to both existing companies and newly registered ones, including those formed as a result of reorganization measures. If f. 4-FSS is submitted to the territorial office via the Internet, that is, electronically. The Fund, in turn, has the right to confirm the fact of submission of the report also electronically, including the unified portal of State Services.

Document submission authority

As the name of the report suggests, the form must be submitted not to the tax authorities, but to the social authorities. Which FSS department should I report to by submitting data? If the document is provided by the insured enterprise, the report is submitted to the registered address of the legal entity. If the insurer is an entrepreneur, the information should be sent to the individual’s residential address. Businessmen who do not pay remuneration to citizens under TD and GPA are not required to report amounts for injuries and labor damages.

Note! Often a company has separate divisions (separate divisions). To determine where the f. 4-FSS, in this situation you need to know who is paying the individuals – the “head” company or the division itself. In the first case, the report is submitted to the Social Insurance Fund at the location of the parent company, in the second - to the address of the OP. To fill out the report, a breakdown of the remuneration amounts is required to accurately determine the contribution base and the contribution amounts themselves.

Rules for entering data

In order to correctly generate the 4-FSS for the 1st quarter of 2018, the form must be filled out taking into account the rules of the Procedure from Appendix 2 to Order No. 381. The section with the basic requirements indicates which sheets are considered mandatory and which are not. So, in addition to the title document, all categories of policyholders are required to submit the following document tables:

Table 1 – the tabular part of this sheet is intended for calculating the base for taxation of amounts for injuries and labor damages. The calculation is carried out on an accrual basis from the beginning of the calendar period, that is, the year. The amounts are given with a breakdown by the total column and three months of the last period. Separately, the policyholder indicates at what rate premiums are calculated in accounting (pages 5-9). If legal discounts or surcharges apply, these values are reflected on pages 6-8.
Table 2 – based on information from table. 1 employer in this sheet determines the amount of contributions for injuries and labor protection. The total value of the indicators is calculated for the entire period, and a breakdown is provided for the last three months. On the left side of the table, the policyholder indicates all possible types of accruals, including incoming and outgoing debt, as well as amounts as a result of control checks, returns and receipts from the Social Insurance Fund to the company’s account. The right side reflects transfers of contributions to the fund, the Social Insurance Fund debt, write-off amounts and expenses of the policyholder.
Table 5 – despite the fact that this sheet is indicated in the list of mandatory ones, in practice, only those insurers who conduct automated workplaces, special medical conditions and/or medical examinations required by law can enter data into the table. If the employer is not obliged to perform any of the listed activities, dashes are placed on all lines. But include the table. 5 All policyholders are required to submit the report, otherwise the document will be considered incomplete and returned to the employer.

What about the other form pages? Based on the norms of Order No. 381, in a situation where the employer has indicators to include the relevant sections in f. 4-FSS no, table. 1.1, 3 and 4 are allowed not to be provided.

How to fill out form 4-FSS in 2018

Digital values in the report are indicated by employers in rubles and kopecks, without rounding. It is possible to fill out the document on a computer or on a paper form using black or blue ink. Text values are given in printed capital letters. If the policyholder does not have some of the indicators, such fields must be crossed out.

What should I do if there is an error or typo when filling out the information? Funds usually allow corrections to be made by crossing out incorrect data and entering correct data. But at the same time, you must sign such clarifications and affix the company seal. Each page is numbered consecutively and is certified by the signature of the policyholder’s manager, as well as a seal.

Penalties for violation of filing deadlines. 4-FSS

If you forgot or were late submitting the form to your Social Security office, the inspector is unlikely to forget about it. After all, liability in the form of penalties is provided for in paragraph 1 of the statute. 26.30 of Law No. 125-FZ. The amount of the fine is set at a minimum of 1,000 rubles, and a maximum of 5% of contributions to be transferred for the last three months of the period. Both full and incomplete months are taken into account.

And those employers who submitted the form on paper, while they are required to report electronically, will also have to pay a fine. The sanction is provided for in paragraph 2 of Art. 26.30. The size is set at 200 rubles.

Where can I download form 4-FSS for 2018

To report on 4-FSS 2018, you can download the form in 2018 on various websites. First of all, the current document is contained on the federal Social Insurance resource. In addition, updated reports offer all kinds of LTS (legal reference systems), as well as specialized sites with the legislative framework. If the employer uses TCS, all reporting in such software is updated in advance.

Report 4-FSS latest edition 2018 – download the form for free here:

Conclusion - in this material we learned where to get the 4-FSS form for the 1st quarter of 2018. It is separately discussed how the document is formed, where and when it is submitted. In order not to be branded as a violator and to submit the report the first time, comply with the requirements of Law No. 125-FZ and Order No. 381.

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

The deadline for submitting the 4-FSS report for the 1st quarter of 2017 is approaching.

What form should you use to submit a report, by what deadline, and how to fill out 4-FSS correctly - we will tell you on this page!

New form 4-FSS

For the 1st quarter of 2017, you will need to submit a new report form 4-FSS.

Section I is excluded from the new form. “Calculation of accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred.” This information will be provided to the tax authorities as part of the calculation of insurance premiums from the 1st quarter of 2017.

Deadline for 4-FSS

until April 20, 2017 - on paper (only for employees up to 25 people);
until April 25, 2017 - in the form of an electronic file.

Using the Bukhsoft Online service, you can prepare the current 4-FSS report form for the 1st quarter of 2017 completely free of charge!

How to create 4-FSS in Bukhsoft Online?

In Bukhsoft Online cloud accounting, a new form is available in the Reporting Preparation module, Funds/Personal Income Tax section.

In order for the report to be filled out specifically for the 1st quarter of 2017, and not for 2016 and other periods, select the year 2017 in the upper left corner.

the new 4-FSS report consists of several tabs: Title page, sections 1, 1.1, 2, 3, 4, 5.

If you keep track of wages in the Salary and Personnel module, then the new 4-FSS will be filled out automatically based on the data reflected in the module.

If you need to manually fill out a report using data you have, simply enter the existing data into the report tabs. When entering data, we recommend using the Procedure for filling out form 4-FSS to enter the data correctly.

To make it easier to understand the new 4-FSS form, we have prepared instructions for you with the procedure for filling out data for both automatic and manual filling

If you already have a generated reporting file, but there is a need to make edits and create a new file, use the “Load from file” button. The “Load from file” button will help you automatically load data from a file into a preliminary form: you won’t have to enter the data manually.

How to generate an up-to-date file and printed form 4-FSS?

The Formation tab will help you create a file and a printed form.

After the section data is filled out (or entered manually), go to the Formation tab and click the Generate file button.

The file and printed form will be automatically generated and will be available in the Ready reports tab.

Let us remind you that the file and printed form of the 4-FSS report can be created in Bukhsoft Online absolutely free, even if you are using the service for the first time. This form is open to all users!

We wish you successful submission of the report!