We will provide a sample of filling out 4-FSS for 9 months of 2017, and we will also comment on the procedure for filling out the report. What rules should you follow when filling out Table 2 of the 4-FSS report? How to reflect reimbursement of expenses from the Social Insurance Fund in the calculation for 9 months? Is it possible to fill out 4-FSS online for free? What is the deadline to submit 4-FSS in 9 months? Is it really necessary to take 4-FSS using the new form? Here are detailed instructions for filling out 4-FSS for accident insurance premiums. You can also download a new report form.

What contributions does the FSS control since 2017?

Since 2017, divisions of the Social Insurance Fund (SIF) have been in charge of:

• insurance premiums for insurance against industrial accidents and occupational diseases (that is, “injury” contributions);
• expenses of policyholders for social insurance purposes.

Therefore, insurance premiums “for injuries” accrued from January to September 2017 must be reported to the territorial office of the Social Insurance Fund and a report for 9 months of 2017 must be submitted to the Social Insurance Fund.

Who must submit a 9 month report?

All insurers are required to submit calculations in form 4-FSS for 9 months of 2017: organizations and individual entrepreneurs paying individuals remuneration subject to contributions “for injuries” (Clause 1, Article 24 of the Law of July 24, 1998 No. 125-FZ).

Individual entrepreneurs without employees who pay insurance premiums only “for themselves.” Individual entrepreneurs without employees do not need to submit 4-FSS for 9 months of 2017.
If, for some reason, from January 1 to September 30, 2017, the organization did not make payments that are recognized as subject to insurance contributions to the Social Insurance Fund, and does not pay these contributions, then, despite this, submit a zero 4-FSS report for 9 months 2017 is necessary.

Even if the organization did not operate during the reporting period, the “zero” calculation still needs to be submitted. There are no exceptions for such cases in the current legislation. In the “zero” calculation using Form 4-FSS, fill out only the title page and tables 1, 2, 5.

Deadlines for submitting 4-FSS in 9 months

Policyholders submit calculation 4 - FSS to the territorial body 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 4-FSS is submitted “on paper”.

Reporting periods

There are 4 reporting periods in total:

• I quarter;
• half year;
• nine months;

Thus, the deadline for submitting 4-FSS for 9 months of 2017 is no later than October 20 “on paper” and no later than October 25 – in electronic form.

How to prepare for passing 4-FSS

In electronic form, the calculation can be submitted to the FSS division of Russia:

• via telecommunication channels (via the 4-FSS payment gateway on the Internet);
• on external media (floppy disk, CD, flash drive, etc.) with an electronic signature.

To prepare 4-FSS online in electronic form, you can use the electronic portal of the FSS of Russia. On this Internet portal you can fill out 4-FSS electronically for free and submit it to Social Security.

Today, on the portal for preparing and submitting electronic reporting 4-FSS online, you can use:

• • service for online filling out form 4-FSS (it is available to registered users with extended access rights). The service performs format-logical control of the entered data and compares the information with previously submitted reports for previous periods. Thanks to this, you can pass 4-FSS without errors. The completed 4-FSS can be immediately saved in the FSS database and the report will be considered submitted.

• • service for preparing form 4-FSS without registration. This service allows you to fill out the calculation and perform an automatic check for passing format and logical control. Such reporting is not stored in the FSS database. However, it can be saved in XML format and, if necessary, printed. Or the file can be saved on a flash drive, signed with an electronic signature and transferred and transferred to the fund. This service can be treated as a free program for filling out 4-FSS.

You can also fill out and submit the 4-FSS for 9 months of 2017 using programs and online services provided by electronic document management operators. Cm. " ".

To successfully pass 4-FSS for 9 months of 2017, employers need to replace the old key certificate for reporting to the FSS with a new one. As of September 15, 2017, a new signature verification key certificate is in effect. The key certificate needs to be updated for those who submit the electronic 4-FSS, as well as for employers from the regions participating in the FSS pilot project, who send electronic registers of information to the Fund for the assignment and payment of benefits.

If you do not install new certificates, the program will not allow you to send anything to the fund. A message appears indicating an error or inability to decrypt the document. Download the latest keys on the website fss.ru in the “Certification Authority” section. You need a public key certificate to sign the receipt. The file is called F4_FSS_RF_2017_qualified.cer. Its validity period is one year starting from September 15, 2017. Then the certificate will need to be changed again. Update the keys in the work program through which you send reports. If you use free foundation programs for this, follow the instructions. There is a link to it in the same section of the site where the certificates are: “Recommendations for submitting payslips according to Form 4-FSS of the Russian Federation.” Do not delay renewing your certificates until you submit 4-FSS. In October, during the reporting campaign for submitting 4-FSS for 9 months of 2017, overloads may occur on the FSS website. And then it will become difficult to download files.

Please note that since September 15, 2017, amendments have also been made to the technology for accepting electronic payments. The changes concern the structure and format-logical relationships of 4-FSS when submitting calculations electronically with electronic signatures starting from the third quarter of 2017.

New 4-FSS form for 9 months of 2017: what has changed

Since 2017, the 4-FSS form has been used, approved by Order of the FSS of Russia dated September 26, 2016 No. 381. The 4-FSS report form includes the following tables (mandatory and additional):

Required sheet and tables	Additional tables
Front page	Table 1.1 “Information required for calculating insurance premiums by policyholders indicated...”
Table 1 “Calculation of the base for calculating insurance premiums”	Table 3 “Expenditures on compulsory social insurance against accidents at work and occupational diseases”
Table 2 “Calculations 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 the special assessment of working conditions...”

In June 2107, the FSS changed the form of the report on accrued and paid insurance premiums “for injuries” (4-FSS). The amendments were made by FSS Order No. 275 dated 06/07/2017. The updated calculation form came into force on 07/09/2017. Let us explain what has changed in the form.

Since July 9, 2017, a new field has appeared on the title page of 4-FSS that needs to be filled out by budget organizations. Also, Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” has been supplemented with two new lines:

• 1.1 “Debt due to a reorganized policyholder and/or a separate division of the organization deregistered”;
• 14.1 “Debt from the territorial body of the Fund to the policyholder and/or to a separate division of a legal entity that has been deregistered.”

In addition, in order to fill out the 4-FSS calculation, it is now clarified that in the “Average number of employees” field on the title page of the calculation, the indicator is calculated for the period from the beginning of the year. Before this there was no direct indication of this.

The FSS provided an explanation on its website that Order No. 275 dated 06/07/2017 came into force on the date after the start of the reporting campaign for the 2nd quarter of 2017. Therefore, it must be applied from reporting for 9 months of 2017.

New form 4-FSS for reporting for 9 months of 2017 in Excel format. This is the latest version of the form.

Where to submit reports

If the organization does not have separate divisions, then 4-FSS for 9 months of 2017 must be submitted to the territorial branch of the FSS of Russia at the place of registration of the company (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ).
If there are separate units, then Form 4-FSS for 9 months of 2017 must be submitted to the location of the separate unit. But only on the condition that the “isolation” has its own current (personal) account in the bank and it independently pays salaries to employees.

Order and sequence of filling

In the calculation of 4-FSS for 9 months of 2017, it is necessary to fill out the Title Page and Tables 1, 2, 5. You also need to fill out (clause 2 of the Procedure for filling out the calculation 4 - FSS):

• table 1.1 - if in January - September you temporarily sent workers to another organization or to an individual entrepreneur under a staff provision agreement;
• table 3 - if in January – September insurance coverage was paid to individuals (for example, temporary disability benefits due to an industrial accident);
• Table 4 - if there were industrial accidents in January - September.

Read also Who to include in the average number of employees for 2017

Examples and samples of filling

How to fill out the new 4-FSS form? What tables should be included in the calculation? Let's look at a specific example of filling. We hope that the Instructions for filling out 4-FSS will allow you to transfer your data to a similar calculation of 4-FSS.

Example.

The limited liability company "PROMO-S" (LLC "Promo-S") employs three people (including the founding director) with whom employment contracts have been concluded. One of the employees is disabled group III. All employees are citizens of the Russian Federation. During 2017, their number did not change.

For 9 months of 2017, employees of Promo-S LLC received the following payments, subject to accident insurance contributions (“injury insurance”):

Period	Taxable payments accrued to employees (rub. kopecks)
	excluding payments in favor of a working disabled person	payments to a working disabled person	total including payments to a working disabled person
I quarter 2017	210000	105000	315000
II quarter 2017	210000	105000	315000
July	70000	35000	105000
August	70000	35000	105000
September	70000	35000	105000
Total for 9 months of 2017	630000	315000	945000

Promos-S LLC applies a tariff for accident insurance premiums of 0.40%. Discounts and surcharges to the insurance tariff applied by Promo-S LLC have not been established. For payments to a disabled employee, the organization applies a tariff of 0.24%. The amounts accrued by Promo-S LLC for 9 months of 2017 for accident insurance premiums were:

At the beginning of 2017, neither the organization had any debt to the FSS of the Russian Federation, nor did the division of the FSS of the Russian Federation have any debt to the organization.

At the end of 9 months of 2017, the organization incurred a debt in the amount of RUB 364.00. These are insurance premiums accrued for September 2017, the payment deadline for which is in October 2017.

A special assessment of working conditions was carried out in 2016. The organization did not identify workplaces with harmful and (or) dangerous working conditions. In 2017, there were no industrial accidents in the organization.

Front page

The title page must be filled out in accordance with the rules of Section II of the Procedure for filling out calculations 4 - FSS. In the “Subordination Code” field, you must indicate the five-digit code assigned to the policyholder, in which:

• the first four digits mean the code of the territorial body of the Federal Social Insurance Fund of the Russian Federation in which the policyholder is registered;
• the fifth digit indicates the reason for registering as an insured.

Number on title page

On the title page, indicate (clause 5.15 of the Procedure for filling out 4-FSS):

• in the “Average number of employees” field – the average number of employees for 9 months of 2017, calculated in the usual manner;
• in the field “Number of working disabled people” – the list number of disabled people as of September 30, 2017;
• in the field “Number of employees engaged in work with harmful and (or) hazardous production factors” - the list number of employees in hazardous work as of September 30, 2017.

Table 1: calculation of the base for insurance premiums

In Table 1 of the 4-FSS report for 9 months of 2017 it is necessary to:

• calculate the base for calculating contributions for accident insurance on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period;
• number of assigned workers;
• payments from which insurance premiums are calculated for half a year, for April, May and June;
• payments in favor of disabled people;
• the insurance premium rate of the receiving party.

In our example, there is no need to fill out this table, since there were no such circumstances in the reporting period.

Table 2: Contribution calculations

In table 2 of the 4-FSS report for 9 months of 2017, you need to reflect the following information according to accounting data (Section III of the Procedure for filling out calculation 4 - FSS):

• in line 1 – debt on accident insurance contributions at the beginning of 2017;
• in lines 2 and 16 – amounts of contributions accrued since the beginning of 2017 and paid for accident insurance (“injury insurance”);
• in line 12 - the debt of the territorial body of the FSS of the Russian Federation to the organization at the beginning of 2017;
• in line 15 – accident insurance expenses incurred since the beginning of 2017;
• in line 19 – arrears in accident insurance contributions as of September 30, 2017, including arrears in line 20;
• in other lines - the remaining available data.

Please ensure that your personal injury contribution report form is up to date before submitting it. The fund will not accept reports on the old form. In this article you can download a new form of Form 4-FSS for the 1st quarter of 2019 for free. We will also tell you what has changed in the form and delivery rules.

What form should I use to submit 4-FSS for the 1st quarter of 2019?

Insurers submit a report on injury contributions to the Social Insurance Fund every quarter. Deadlines for submitting reports vary. They depend on the delivery format - on paper or electronically. Late arrivals and mistakes will result in a fine. We will tell you on what form to submit 4-FSS for the 1st quarter of 2019.

The Social Insurance Fund updated the report form by order dated 06/07/17 No. 275. The electronic calculation format and control ratios are regulated by fund orders dated 03/09/2017 No. 83 and dated 09/11/2017 No. 416.

4-FSS for the 1st quarter of 2019: what has changed in the report

1. A field appeared on the title page of the form (after OKVED) , intended only for budget organizations. Therefore, this innovation does not affect the rules for filling out calculations by commercial companies.

Please enter the appropriate code if the company receives funding from:

• federal budget - 1;
• regional budget - 2;
• local budget - 3;
• mixed budget - 4.

2. Table 2 of form 4-FSS for the 1st quarter of 2019 has been supplemented with new lines for companies who reorganized or closed a separate division.

• Line 1.1 is intended for debt to the fund that was incurred by a reorganized company or a deregistered division. The indicator in this line is also taken into account in total line 8.
• Line 14.1 is needed for reverse debt, that is, the fund to the policyholder. Such a debt arises if the legal successor or closed separate office did not have time to receive compensation.

Two new lines of the 4-FSS report for the 1st quarter of 2019 will allow companies to quickly deal with debts. If the company still had debts before the reorganization, they are located in the fund’s accounts at the place of previous registration. And in order to pay off the debt, you need to apply to the fund at the new place of registration. By recording such debts on separate lines, the funds exchange balances with each other, and the debts are automatically transferred to new accounts.

All policyholders must use the new report form - the fund will not accept settlements on the old form. If reporting is automatically generated in accounting programs, you should check for software updates.

What's new in the rules for submitting the 4-FSS report for the 1st quarter of 2019

The rules will remain the same, but new norms will be added to them. For example, the number of prohibitions for the fund has increased.

In particular, the agency does not have the right to require a calculation on paper if the policyholder submitted it electronically.

The reasons why the fund will have the right not to accept settlement will remain the same. There are only three such arguments:

• incorrect form of payment;
• invalid electronic signature; submits reports
• unauthorized worker.

On June 7, 2017, Social Insurance issued a new Order No. 275, which updated the Calculation. The updated form 4-FSS should be used when submitting information for 9 months of 2017

Companies and merchants who are insurers for their employees, with whom employment contracts or GPC agreements have been concluded, providing for the payment of contributions “for injuries”, must report quarterly to Social Insurance in form 4-FSS. The form submitted for 9 months of 2017 has undergone a number of changes, we will tell you about them, and also remind you of the deadlines and procedure for submitting the Calculation to the Social Insurance Fund.

You can read about some of the nuances of filling out form 4-FSS on our forum:

What has changed in the 4-FSS form since the 3rd quarter of 2017?

Form 4-FSS has already changed this year; since January 1, 2017, the form approved by FSS Order No. 381 dated September 26, 2016 has been in effect. It was submitted for the 1st quarter of 2017.

On June 7, 2017, Social Insurance issued a new Order No. 275, which updated the Calculation. The updated Form 4-FSS should be used when submitting information for 9 months of 2017.

The following changes have been made:

• The title page is supplemented with the line “Budgetary organization”; state employees enter the source of their funding into it.
• In Table 2, a new line 1.1 has appeared “Debt owed by the reorganized policyholder and (or) a separate division of a legal entity deregistered”;
• Line 14.1 has been added to Table 2: “Debt from the territorial body of the Fund to the policyholder and (or) a separate division of a legal entity that has been deregistered.”

In addition, the Rules for filling out Form 4-FSS specify that the line “Average number of employees” on the title page must be filled in with information about the number of employees for the period from the beginning of the calendar year.

In total, there are five tables and a title page in the 4-FSS form, of which the Title Page and Tables 1, 2, 5 are required to be filled out. Tables 1.1, 3 and 4 are filled out if the indicators required by their content are available.

Let us remind you that the reporting periods in Form 4-FSS are the first quarter, six months, 9 months and the calendar year. Thus, you need to fill out the form on a cumulative basis.

Don’t forget, if you need to submit an updated form to Social Security for periods before the current year, you should use the forms that were in force in the relevant periods.

How and when to submit Form 4-FSS?

The new 4-FSS calculation form must be submitted to the territorial Social Insurance office at the place of registration of the company or individual entrepreneur. The deadlines for submitting data have not changed; you need to report for 9 months:

• on paper - no later than October 20, 2017;
• in electronic format - until October 25, 2017.

Policyholders with an average number of employees of less than 25 people are allowed to report on paper. The rest are required to submit Calculations electronically using TKS.

Bukhsoft "Salaries and Personnel" is a convenient and functional program for filling out and checking 4-FSS. Try preparing calculations using Form 4-FSS online now!

Fine for late submission of reports to the Social Insurance Fund

Let us remind you that for violation of the deadlines for submitting reports to Social Security, penalties are provided. In particular, for delay in submitting Form 4-FSS, the policyholder faces a fine of 5% of the amount of injury contributions for each full or partial month of delay. The fine cannot be more than 30% of the amount of “traumatic” contributions and less than 1 thousand rubles.

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

It is worth noting that for violation of the deadlines for submitting information to government agencies, administrative liability is also provided, namely: from 300 to 500 rubles per official, according to Part 2 of Art. 15.33 Code of Administrative Offenses of the Russian Federation.

Since 2017, the legislation has undergone major changes regarding the payment of social security contributions and related reporting. In particular, the previous Federal Law of July 24, 2009 was repealed. However, the corresponding obligation to submit a zero report has not been abolished. If for some reason an organization does not make payments that are recognized as subject to insurance contributions to the Social Insurance Fund, and does not pay these contributions, then, despite this, it is necessary to submit a zero report to the Social Insurance Fund. Which sheets should I fill out and what exactly should I include in them? We will try to answer these questions in this article.

Obligation to report to the Social Insurance Fund

The obligation to submit a 4-FSS report is established by Federal Law No. 125-FZ of July 24, 1998 (hereinafter referred to as Federal Law No. 125-FZ).

Responsibility for failure to submit a zero calculation

In addition, a fine for failure to submit a report to the Social Insurance Fund can be imposed on the head of an organization on the basis of part two of Article 15.33 of the Code of Administrative Offenses of the Russian Federation (as amended in force in 2017) in the amount of three hundred to five hundred rubles.

It is important that such administrative liability does not apply to individual entrepreneurs. This follows from the note.

Features of the design of the 4-FSS form (period - 3rd quarter of 2016)

The first feature is the deadline for submitting this type of report. To submit reports on mandatory insurance premiums to the Social Insurance Fund, you must use the 4-FSS form. Such reporting is mandatory for all registered Russian employers, even if during this year the workers’ salaries were not accrued and no money was paid - Federal Law, Law No. 212, Article No. 15 (clause 2, part 9).

For the third quarter of this year, the reporting form 4-FSS is approved by the FSS - order No. 59 of 02.25.16 (changes confirmed by order No. 54 of the same date).

Paper reporting form 4-FSS for the 3rd quarter of the current year must be submitted by 10/20/16, electronic reporting a little later - by 10/25/16.

The electronic form of this reporting document is needed by those employers who fall under the following criteria:

1. The average number of workers is from 25 people (indicator for 2015) - Law No. 212, Article No. 15, Part 10, Federal Law.
2. For a newly registered company in 2016, wages for the working period must be paid to workers, the number of which exceeds 25 people.

The completed electronic report is sent via the Internet to the FSS. The same report, but only in paper form, is needed if there are fewer than 25 workers. In this case, the documentation is brought in person to the local FSS office.

The second feature is the correct execution of 4-FSS for the nine months of 2016.

1. Title page 4-FSS:

• in the “Insured Code” field, in the first three cells, write down a certain digital indicator corresponding to this code: “071” - intended for the usual tariffication of premiums, “121” - for the “simplified” tariffication with a reduced tariffication of premiums - Federal Law, Law No. 212, Article No. 58, paragraph 8, part 1, “151” - for non-profit companies that work with reduced contribution rates according to the simplified tax system - Federal Law, Law No. 212, article No. 58, paragraph 11, part 1, “161” - code of organizations that deal charity, working on a “simplified” basis - Federal Law, Law No. 212, Article No. 58, paragraph 12, part 1;
• “01” is written in cells 4 and 5 (indicates that the company uses “simplified language”);
• in cells 6 and 7 enter “00”;
• the average number of workers for the past 3rd quarter period of this year is indicated (calculations do not include workers who are on maternity leave or maternity leave).

2. Table No. 1:

• OKVED is prescribed by those employers who use reduced tariff rates;
• the indicators in this table must be verified with accounting information;
• if the indicators in this table and the financial statements do not match, there is a need to double-check all previously compiled documentation (for example, the data on lines 1 and 19 must match the credit balance of account 69 as of 10/01/16).

3. Table No. 2:

• this includes information about benefits issued to workers, as well as the number of days for which they are accrued;
• Payments for sick leave come from both the organization itself and the Social Insurance Fund.

4. Table No. 3:

• This section contains information about payments that are objects for the calculation of insurance premiums and are made within the framework of labor relations - Federal Law, Law No. 212, Article No. 7, Part 1;
• there is no need to enter information about those payments that have nothing to do with labor agreements of a contractual nature (for example, a monthly compensation payment in the amount of 50 rubles intended for women on maternity leave under the age of three - Decree No. 1110 of the President of our state dated 05.30.94, letter No. 1239-19 of the Ministry of Health and Social Development dated 05.19.10),

News on reporting documentation for the Social Insurance Fund