FSS of Russia by order dated March 28, 2017 No. 114 “On approval of the specifics of filling out by policyholders registered with the territorial bodies of the Social Insurance Fund of the Russian Federation located on the territory of the constituent entities of the Russian Federation participating in the implementation of the pilot project, calculations for accrued and paid insurance premiums for compulsory social insurance from accidents at work and occupational diseases, as well as expenses for the payment of insurance coverage (form 4 - FSS), the form of which was approved by order of the Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381" approved the specifics of filling out the new form 4-FSS employers registered in regions with direct payments of social benefits.

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The order was registered with the Ministry of Justice of the Russian Federation dated July 20, 2016 under No. 42919.

Download form Form 4-FSS 2016 (xls) Download also: Procedure for filling out the new form 4-FSS and Appendix 1, Appendix 2, Appendix 3 to the procedure for filling out. Order of the FSS of the Russian Federation dated 02/25/2016 No. 54 and Appendix to the order Download FSS Order dated 4 July 2016

N 260 with appendices New in form 4-FSS as amended by order No. 260: Section II of the form is supplemented with a new table 6.1 “Information necessary for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 of Federal Law No. 125-FZ of July 24, 1998.”

This table will be filled out by organizations that temporarily send their employees to work for another legal entity or individual entrepreneur under a personnel supply agreement.

Accounting info

IMPORTANT! 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.

Attention

Features of filling out 4-FSS Representatives of the Social Insurance Fund require that you follow the basic rules when drawing up the injury report form:

1. 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.

New form of calculation 4-fss from the 1st quarter of 2017

Important

Form 4-FSS consists of a title page and the calculation itself for accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.

In turn, the calculation consists of six tables. An automatic check of the Calculation can be done using a special service on the FSS website.

Also, the rules for checking the electronic format of 4-FSS are given in FSS Order No. 83 dated 03/09/2017.

This is necessary in order not to miss the moment when the Foundation once again updates the signature verification key certificate.

Fill out form 4-fss

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 on the special assessment of working conditions. If a special assessment was not carried out, put dashes in the cells.

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New report form 4-FSS Last year the report form was changed twice.

The first time since 01/01/2017 due to the transfer of insurance administration rights 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.
No changes were approved in 2018. 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. So, 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 2018 (Q1), we now calculate the average payroll for employees for 3 months of this year.

You can download the new Form 4 FSS for the 1st quarter of 2018 for free using the link below.

How to fill out form 4-fss in 2017-2018: form, examples and sample

Since the company AAA LLC had expense items that were partially paid from the budget, they need to fill out Table 5, deciphering these amounts line by line. In the example, the table will include all amounts from Table 2 located in the “at the expense of the budget” column. Filling out the second section is similar to the formation of the first, the only difference is in the nature of social benefits; in this section you must indicate all amounts calculated for occupational diseases and injuries and reflect their payment. Table 6 contains data for calculating contributions, and table 7 represents their direct calculation. Table 10 indicates the number of places that need to be certified, as well as the number of certified places and the size of hazardous workplaces and hazardous industries. This calculation is necessary to adjust the amount of contributions for injuries.

Submission of the Calculation at a later date will result in a fine.

The fine is paid according to the decision (demand) received from the Social Insurance Fund.

That is, you do not need to pay for it yourself. You can determine how much of a fine you will be charged using our calculator.

And the fine for non-compliance with the electronic method of submitting calculations is 200 rubles.
— all organizations, regardless of whether there were any payments to employees; — OPs that have their own current account and make payments in favor of individuals; — entrepreneurs who had at least one employee during the year. To the FSS through the fund's website. Those with an average number of employees of 26 people or more are required to submit the Calculation in electronic form with an electronic signature.

Form 4 FSS for the 1st quarter of 2017 new form free download

Payroll for funds 4 - FSS of the Russian Federation for 2017, 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 industrial accidents and occupational diseases, as well as expenses for payment of insurance coverage is filled out using computer technology or by hand with a black or blue pen in block letters. The new calculation form 4 - FSS is applied starting from the 1st quarter of 2017. The deadline for submitting the calculation is quarterly, on paper no later than the 20th day of the calendar month, and in the form of an electronic document no later than the 25th day of the calendar month following the reporting period.

4 FSS for the 1st quarter of 2017 download form

The form is considered submitted only if the report does not receive a negative result.

If a document is returned with an error, it must be corrected and the document must be submitted again.

Find out about new reporting to the Pension Fund since 2018 on our website.

About electronic invoices since 2018 in the article. The order of display, filling rules, features. Budget classification expense codes for 2018 are here. How and when the report is submitted The report must be accepted into the insurance fund by the 20th if a paper version is intended, and by the 25th if an electronic form of the document is submitted. 4-

You can submit the FSS:

• personally visiting the foundation. In this case, the policyholder will be able to personally answer the inspector’s questions;
• by sending in electronic format with a qualified signature via communication channels.

  Using this option requires an agreement with the operator.

4 FSS for the 1st quarter of 2017 download Excel form

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 compiling a 4-FSS report by a budgetary organization Let's consider the algorithm for filling out a report 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 3 months of 2018 - 9000.00 thousand rubles. January - 3000 thousand rubles.

4 FSS for the 1st quarter of 2017 download the form in Word

Download the order New from 02/03/2017: The Federal Social Insurance Fund of the Russian Federation has prepared a draft order on the procedure for filling out form 4-FSS for employers registered in regions with direct payments of social benefits (for “pilot” regions).

Draft order “On approval of the specifics of filling out by insurers registered with the territorial bodies of the Social Insurance Fund of the Russian Federation located on the territory of the constituent entities of the Russian Federation participating in the implementation of the pilot project, calculation of accrued and paid insurance premiums for compulsory social insurance against accidents at work and professional diseases, as well as expenses for the payment of insurance coverage (form 4 - FSS), the form of which was approved by order of the Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381.”

• organizations that make payments to individuals within the framework of labor relations, as well as within the framework of the civil contract, the subject of which is the performance of work and/or provision of services, an author's order agreement, if the payment of such contributions is provided for by the agreement;
• Individual entrepreneurs making payments to individuals within the framework of labor relations and the above-mentioned GPA;
• separate divisions that issue payments to individuals and have their own current account (clause 2, clause 1, article 6 of the Law No. 125-FZ).

4-FSS: form

You can download the 4-FSS form for free through the system Consultant Plus .

You can view the calculation form below.

4-FSS: where to take it

The calculation must be submitted to the FSS department in which the employer (organization/SP/IP) is registered as an insurer (Clause 1, Article 24 of the Law No. 125-FZ).

Who is allowed to take 4-FSS on paper

Employers whose average number of individuals in whose favor payments and other remunerations are made for the previous billing period were 25 or fewer people can submit a calculation on paper (Clause 1, Article 24 of the Law No. 125-FZ).

4-FSS: submission deadlines

Calculation on paper is submitted no later than the 20th day of the month following the reporting/billing period (Clause 1, Article 24 of the Law No. 125-FZ):

If the deadline for submitting the calculation is violated, the employer will be charged a fine (Clause 1, Article 26.30 of the Law No. 125-FZ).

4-FSS: calculation composition

4-FSS consists of:

• title page;
• Table 1 “Calculation of the base for calculating insurance premiums”;
• Table 1.1 “Information necessary for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ” (here we are talking about employers temporarily sending their employees under an agreement on the provision of labor for workers/personnel) ;
• Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases”;
• Table 3 “Expenses for compulsory social insurance against accidents at work and occupational diseases”;
• Table 4 “Number of victims (insured) in connection with insured events in the reporting period”;
• Table 5 “Information on the results of a special assessment of working conditions (results of certification of workplaces for working conditions) and mandatory preliminary and periodic medical examinations of workers at the beginning of the year.”

Absolutely all employers must include in the submitted calculation the title page, tables 1, 2 and 5 (clause 2 of the Procedure for filling out the calculation, approved by Order of the Social Insurance Fund of September 26, 2016 N 381 (hereinafter referred to as the Procedure)). Tables 1.1, 3 and 4 are included only if relevant indicators are available.

4-FSS: filling

Let's talk about some points about the procedure for filling out form 4-FSS:

1. The calculation must be filled out in black or blue ink (clause 1 of the Procedure). If you fill out the calculation on paper by hand, then you need to use a ballpoint or fountain pen.
2. The calculation is filled out in block letters (clause 1 of the Procedure).
3. Errors in the declaration cannot be corrected using a corrective or other similar means (clause 2 of the Procedure). To correct an error, you need to cross out the incorrect value and write the correct value. The correction must be certified by the signature of the employer or his representative. And if the employer has a seal, the correction must be certified with a seal.
4. If any indicator is missing, a dash is placed in the corresponding field (clause 2 of the Procedure).
5. When submitting the initial calculation, “000” is entered in the “Adjustment number” field on the title page (clause 5.3 of the Procedure). When submitting the first clarification, indicate “001”, when submitting the second - “002”, etc.
6. When submitting the current calculation in the “Reporting period (code)” field, the employer must fill in only the first two cells of this field (clause 5.4 of the Procedure):

If the employer applies for the allocation of the necessary funds to pay insurance coverage, then only the last two cells are filled in in the “Reporting period (code)” field. The code depends on the number of calls: “01”, “02”, etc.

7. If the calculation is filled out by an organization, then in the first two cells of the “TIN” field it must put “00” (clause 5.8 of the Procedure).

You can learn more about the rules for filling out 4-FSS in the above-mentioned Procedure.

In January 2018, all policyholders must submit Form 4-FSS for 2017 to social insurance. We will tell you how to report to the fund without any problems.

Deadlines for submitting form 4-FSS for 2017

Companies submit Form 4-FSS to the branch of the FSS of the Russian Federation at the place of their registration within the following deadlines:

• no later than the 25th day of the month following the reporting period, if reporting is sent electronically;
• no later than the 20th day of the month following the reporting period, if it is submitted in paper form.

Thus, you must submit the calculation in form 4-FSS for 2017 no later than:

• January 22, 2018, if the policyholder reports on paper (the postponement is due to weekends);
• January 25, 2018, if the policyholder submits reports electronically.

Let us remind you that policyholders whose average number of employees exceeds 25 people send Form 4-FSS to social insurance in electronic form. Policyholders with this indicator of 25 people or less can submit the form on paper.

Federal Law of July 24, 1998 No. 125-FZ (as amended on July 29, 2017).

Procedure for filling out form 4-FSS

Form 4-FSS and the procedure for filling it out were approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381.

All policyholders must submit to the fund a title page, tables 1, 2, 5. The remaining tables do not need to be filled out or submitted if there are no indicators.

When filling out the title page, you should first of all pay attention to the “Subordination Code” indicator. Here you need to indicate the 5-digit code assigned to the policyholder, which indicates the territorial body of the fund in which the policyholder is currently registered.

In the “Average number of employees” field, you should indicate the average number of employees for 2017. This indicator is calculated in accordance with Rosstat Order No. 498 dated October 26, 2015.

In the field “Number of working disabled people” you need to reflect the number of such workers as of December 31, 2017.

Table: “Structure of Form 4-FSS”

Table	How to fill
	Here you need to calculate the base for calculating accident insurance premiums on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period. Determine the size of the insurance rate taking into account the discount or surcharge
	The table is filled out by insurers sending their workers temporarily 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
	The table should reflect the following information according to accounting data: - in line 1 - debt on contributions for accident insurance at the beginning of the billing period. This information must correspond to the information about the insured's debt at the end of the previous billing period specified in the form for such period; - in lines 2 and 16 - the amounts of contributions for accident insurance accrued from the beginning of the billing period and paid; - in line 12 - the debt of the territorial body of the FSS of the Russian Federation to the policyholder at the beginning of the billing period. These data must correspond to information on the debt of the territorial body of the fund at the end of the previous billing period, given in the form for such a period; - in line 15 - expenses incurred for accident insurance since the beginning of the year; - in line 19 - debt on contributions for accident insurance at the end of the reporting (calculation) period, including arrears - on line 20; — line 1.1 reflects the amount of debt of the reorganized insurer and (or) the deregistered separate division to the Federal Social Insurance Fund of the Russian Federation; — line 14.1 indicates information about the debt of the Federal Social Insurance Fund of the Russian Federation to the reorganized policyholder and (or) to the deregistered separate division. These lines are filled in by insurers-successors and organizations that included such separate divisions. Other lines contain the rest of the available data.
	The insurer's expenses for compulsory social insurance against accidents at work and occupational diseases are reflected. In addition, this table includes data on expenses incurred by the insurer to finance preventive measures to reduce industrial injuries and occupational diseases
	Data is reflected based on reports of industrial accidents and cases of occupational diseases at the enterprise
	This table must reflect the following information: — on the total number of jobs subject to a special assessment of working conditions, and on the results of the special assessment, and if the validity period of the certification results of the jobs has not expired, then information based on this certification; — on mandatory preliminary and periodic medical examinations of employees. All data in this table must be indicated as of 01/01/2017. That is, information about special assessments and medical examinations that were carried out during the year does not need to be reflected. Therefore, table 5 in form 4-FSS for all reporting periods in 2017 will be the same

Order of the Federal Insurance Service of the Russian Federation dated September 26, 2016 No. 381.

Sample of filling out the calculation according to Form 4-FSS for 2017

Rassvet LLC is registered in Moscow. The company employs 5 people. All employees are citizens of the Russian Federation. During 2017, their number did not change.

For 2017, employees received wages, which are subject to contributions for injuries.

The total accrued payments for 2017 are 1,200,000 rubles, including:

For the 1st quarter of 2017 - 300,000 rubles.

For the 2nd quarter of 2017 - 300,000 rubles.

For the 3rd quarter of 2017 - 300,000 rubles

For the 4th quarter of 2017 - 300,000 rubles.

For October 2017 - 100,000 rubles

For November 2017 - 100,000 rubles

For December 2017 - 100,000 rubles

The company applies a rate for accident insurance premiums of 0.2 percent.

Discounts and surcharges to the insurance rate are not established.

The amounts of accident insurance premiums accrued for 2017 were:

For the 1st quarter of 2017 - 600 rubles.

For the 2nd quarter of 2017 - 600 rubles.

For the 3rd quarter of 2017 - 600 rubles.

For the 4th quarter of 2017 - 600 rubles.

For October 2017 - 200 rubles

For November 2017 - 200 rubles

For December 2017 - 200 rubles

At the beginning of 2017, the company had no debts or overpayments. At the end of 2017, a debt of 200 rubles arose. This is due to the fact that the deadline for paying contributions for December is January 15, 2018.

In 2017, there were no industrial accidents in the organization.

Fine for violating the deadline for submitting Form 4-FSS

The fine for violating the deadlines for submitting 4-FSS is provided for by Federal Law No. 125-FZ of July 24, 1998. So, if the policyholder does not report to the fund on time, then he faces a fine of 5 percent of the amount of injury premiums accrued for payment for each full or partial month of delay. The maximum fine is 30 percent of the calculated amount of contributions, the minimum is 1 thousand rubles.

For failure to comply with the method of submitting the form electronically, a sanction has also been established - 200 rubles.

In addition, for violating the deadline for submitting the form, there is administrative liability: the official can be fined in the amount of 300 to 500 rubles (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

4-FSS for the 4th quarter of 2018 - it is worth downloading the completed sample in order not to make mistakes when filling out a fresh report to the FSS. You can do this in our article. From it you will also learn how the 4-FSS form has changed for the current reporting campaign, and you will also see all the nuances of its design.

The evolution of the 4-FSS form since 2017 and its latest (new) form

The report, compiled according to Form 4-FSS, reflects information on the accrual/payment of contributions for injury insurance and, since 2017, is the only report on contributions submitted to this extra-budgetary fund. This is due to the fact that control over the payment of the main volume of insurance premiums (accrued on payments intended for the Social Insurance Fund in relation to disability and maternity insurance, the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund) has been transferred to the tax authorities since the beginning of 2017. However, “unfortunate” contributions in all aspects remained under the jurisdiction of the FSS.

Since the report on contributions submitted to social security before these changes also contained data on payments transferred under the control of the tax service, its form had to be shortened, removing from it the sections reserved for information that was no longer transferred to the fund by the payer of contributions. But the report retained its short name and is still called Form 4-FSS.

The form of this report used in 2018 and the procedure for entering data into it, which underwent a similar adjustment, were approved by order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381. In the original edition, the abbreviated form of Form 4-FSS was used when preparing 2 reports: for 1 quarter and for half a year 2017.

Since July 2017 (order of the FSS of the Russian Federation dated 06/07/2017 No. 275), the updates made in the text of order No. 381 have come into force, which turned out to be possible to apply only from the report for 9 months of 2017 (information of the FSS of the Russian Federation “On the application of the order of the FSS of the Russian Federation dated 06/07/2017 No. 275"). Since then the form has not changed. That is, Form 4-FSS for the 4th quarter of 2018 is a form entered from the report for the 3rd quarter of 2017.

With the latest update, a little has changed in it and not for each of the payers:

• codes for sources of funds that must be indicated by the budget organization have been added to the title page;
• additional lines have been introduced into the table reflecting the turnover of settlements related to contributions to reflect the debt of the employer or fund to it resulting from the reorganization of a legal entity or the closure of its separate division.

Corresponding amendments have been made to the text of the procedure for filling out the form.

Read about what the current form looks like and where the information to be entered into its tables comes from in this article.

Features that arise when registering 4-FSS

Filling out form 4-FSS does not have any significant differences in the rules of execution from other reporting forms. It is the same as in other reports:

• there are mandatory and optional tables to fill out and submit;
• absence of data to be filled in is marked with a dash;
• It is possible to make adjustments if errors are identified.

This report acquires a number of features when it is filled out by policyholders - participants in a pilot project that provides for insurance payments from the fund not to the policyholder, but directly to the insured individual. These features are connected with the fact that these persons do not need to fill out information about payments made by social insurance. This process has a certain influence on the moment the insurer enters the pilot project. The details of entering data on payments from the fund into the report are covered in the order of the Federal Social Insurance Fund of the Russian Federation dated March 28, 2017 No. 114.

Sample of filling out 4-FSS for the 4th quarter of 2018

It is generally incorrect to call a report to the Social Insurance Fund, submitted to the fund quarterly, a quarterly report. It is compiled on an accrual basis for the year (taking into account all accruals, transfers, payments made during the year), and its reporting periods correspond in length to the number of months that have passed since the beginning of the year.

However, the information added in relation to the last quarter of the reporting period is newly introduced into the next report, and it is this information that is detailed in numbers in tables 1, 1.1 and 2 of the form. Therefore, the name of the reporting period corresponding to the next quarter appears in everyday life.

A sample of the 4-FSS report for the 4th quarter. 2018 (or rather, for the entire 2018) is available for viewing and downloading on our website:

Results

The report on Form 4-FSS, used in 2018, is already familiar to policyholders, since it has been used without changes since the 3rd quarter of 2017. There are some specific features of filling it out for policyholders who are participants in the pilot project, which provides for the “direct” receipt of insurance payments from the fund by the insured individual.

The form used for the report in Form 4-FSS for the 1st quarter of 2019 was approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381 (as amended by Order of the FSS of the Russian Federation dated June 7, 2017 No. 275).

You can see a video tutorial with detailed explanations of the latest form adjustments at the link.

In the same publication there is a form that can be downloaded and filled out.

4-FSS is characterized by 2 options:

• full - all components of the calculation are filled in;
• abbreviated - with this option, some tables can be omitted (except for the required ones).

Which tables are required to be filled out and which are not - see the diagram:

Visual tips on the general rules for filling out 4-FSS for the 1st quarter of 2019 are presented in the figure:

In the next section we will talk about the features of filling out the 4-FSS for the 1st quarter of 2019 by participants in the pilot project.

Difficulties with generating a 4-FSS report? On our forum you can clarify any point about working with the report. For example, how to clarify the code of the insurance premium payer in the Social Insurance Fund.

“Pilot” calculation features

Insurers participating in the FSS pilot project fill out the calculation taking into account the features described in the Order of the FSS of the Russian Federation dated March 28, 2017 No. 114:

Find out which regions are joining the pilot project in 2019-2020.

Technology for filling out a zero social insurance calculation

The obligation to submit Form 4-FSS arises for the policyholder even if there is no data to fill out the tables (in a situation of suspension of activities, termination of payments in favor of the insured persons, etc.).

When preparing a zero calculation 4-FSS for the 1st quarter of 2019:

• do not include tables 1.1, 3 and 4 in the calculation;
• put dashes in the cells of table 1, except for lines 5 to 9 (indicate the insurance rate and other related data in them);
• in the cells of table 2, enter dashes only if there are no debts and overpayments for mutual settlements with the fund;
• to fill out table 5, collect the necessary information from the special assessment report and personnel data;
• Fill out the title page as usual.

This publication will help you understand the intricacies of filling out the zero 4-FSS.

We fill out 4-FSS for the 1st quarter of 2019 using an example

Let's look at an example of the procedure for completing Form 4-FSS.

Anaconda LLC employs 7 people under employment contracts. In the 1st quarter of 2019, there were no accidents at work, and no disability benefits were paid in connection with NS and PP. Based on the results of a previously conducted special assessment of working conditions, no workplaces with harmful and/or dangerous working conditions were identified. There is no debt on mutual settlements with the fund.

Find out how to check the authenticity of the amount of debt to social insurance from the publication “We are preparing an application to the Social Insurance Fund for reconciliation of calculations - sample” .

To fill out the 4-FSS for the 1st quarter of 2019, Anaconda LLC prepared a source table:

Index	Amount, rub.
Payments subject to injury contributions, total:
Including in January
in February
in March
Accrued injuries	5 147,33
Including in January	1 715,78
in February	1 715,78
in March	1 715,77

Based on the set of information, tables 1, 2 and 5 must be filled out. See the sample for how they look:here .

• Method of submitting the calculation - if the average number of employees for the last year exceeded 25 people, the calculation can only be submitted in electronic form.
• Calculation submission date: no later than 04/22/2019 - for paper version, for electronic version - no later than 04/25/2019.

We'll tell you how to pass the electronic 4-FSS .

Results

Submit 4-FSS for the 1st quarter of 2019 to social insurance in any case, even if during this period you had no activity and no payments were made to individuals. The minimum required contents of the calculation are the title page, tables 1, 2 and 5. Fill out the remaining tables if you have the relevant information. Our tips will help you protect yourself from errors when preparing and presenting calculations.