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:

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

1. It is acceptable to fill out the 4-FSS form by hand. For notes, use only black or blue ink.
2. 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.
3. Corrections are not allowed. Therefore, if you make a mistake on one of the pages, you will have to rewrite it again.
4. 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.

Who should submit the 4-FSS report

At the end of each quarter, all employers must submit a report to the Social Insurance Fund in Form 4-FSS. It reflects information on insurance premiums accrued and paid for employees to the Social Insurance Fund in the reporting quarter.

note, starting from January 1, 2017, in the calculation of 4-FSS it is necessary to reflect only information on injuries and occupational diseases (this is due to the transfer of insurance premiums under the control of the Federal Tax Service and the introduction of new reporting).

Report form 4-FSS in 2017

From January 1, 2017, a new 4-FSS report form is in effect (download the form).

Sample filling in 2017

You can see a sample of filling out the form according to Form 4-FSS on this page.

Reporting form

Starting from 2015, all individual entrepreneurs and organizations with an average number of employees exceeding 25 people are required to submit a 4-FSS report to electronic form.

Accordingly, those employers with a workforce of no more than 25 people can report to paper form.

Deadlines for submitting form 4-FSS in 2017

In 2017, the deadline for submitting reports to the Social Insurance Fund depends on its form:

• on paper - no later 20th dates of the first month, next quarter;
• in electronic form – no later than 25th dates of the first month, next quarter.

Note: If the due date falls on a weekend or holiday, the deadline for submitting the report is moved to the next business day.

Deadlines for submitting a report on Form 4-FSS in 2017

Fines for failure to submit a report to the Social Insurance Fund

The following penalties are established for late submission of the report:

• if the payment was submitted with a delay not exceeding 180 calendar days, the fine will be 5% from the amount of contributions for each full and partial month of delay, but no more 30% and no less 100 rubles
• if the delay exceeds 180 calendar days, the fine will be 30% from the amount of contributions, and starting from the 181st day, the fine further increases by 10% for each month of delay. In such a situation, the size of the maximum fine is not limited, and the minimum is 1,000 rubles.

Besides for failure to provide 4-FSS calculations, I can collect a fine from officials of the organization in the amount of 300 before 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Where to submit 4-FSS calculations

The 4-FSS calculation is submitted to the territorial office of the Fund:

• Individual entrepreneur at his place of residence;
• LLC at its location.

Note: separate divisions with a separate balance sheet and current account submit reports at their location.

Methods for filing 4-FSS in 2017

A report on Form 4-FSS can be submitted in two ways:

Method 1. In paper form with a report file attached

To do this, you need to print the report in 2 copies, send its electronic version to a flash drive (a digital signature is not required in this case) and take it to the Social Insurance Fund office.

Fund employees will transfer the data to them and give you a second copy of the report with a note indicating its receipt.

note, you can submit a report in this way only if the average number of employees does not exceed 25 people.

Method 2. In electronic form with digital signature

Individual entrepreneurs and organizations with an average number of employees exceeds 25 people, are required to submit reports to the Social Insurance Fund in electronic form with an electronic digital signature (EDS).

To obtain an electronic signature, you must enter into an agreement with one of the EDF operators and notify your FSS department about this. After this, you will be able to send reports in Form 4-FSS via the Internet.

The process of using these services is usually quite simple and intuitive; in any case, you can always seek advice from a specialist from this company.

When sending a report via the Internet, the FSS sends a receipt in response by letter confirming the delivery of information (it serves as confirmation that you submitted the report). After checking the report, you will receive a control protocol with its results.

Basic rules for filling out form 4-FSS

• At the top of each page the “Insured Registration Number” and “Subordination Code” are indicated in accordance with the notification issued upon registration with the Social Insurance Fund.
• Title page and tables 1, 2, 5 are required to be filled out, therefore they must be filled out by all employers (even if there is no activity).
• Only one indicator is entered in each line. If any indicators are missing, a dash is added. If there is no data for tables 1.1, 3, 4, then they are not filled out and are not submitted to the Social Insurance Fund.
• In the 4-FSS report, it is not allowed to correct errors using a correction tool.
• At the end of each page there is a signature and the date the report was signed.
• The stamp is placed only on the title page, where the M.P. is indicated. (place of printing).

Instructions for filling out the 4-FSS calculation

You can download the official instructions for filling out the 4-FSS calculation from this link.

Title page

In field " Correction number" is put: " 000 "(if the declaration is submitted for the first time for the tax period (quarter), " 001 "(if this is the first fix), " 002 "(if the second), etc.

Note: the updated calculation is submitted in the form that was in force in the period for which errors were identified.

In field " Reporting period (code)» the code of the period for which the report is submitted is indicated:

• I quarter – 03;
• Half-year – 06;
• 9 months – 09;
• Calendar year – 12.

The number of requests from the policyholder for the allocation of the necessary funds to pay insurance compensation is designated 01, 02, and so on.

In field " Calendar year» indicates the year for the reporting period for which the Calculation is submitted (updated Calculation).

Field " Termination of activities» is filled out only in case of termination of activity due to the liquidation of an organization or closure of an individual entrepreneur. In this case, the letter " L».

Further The full name of the organization is indicated in accordance with the constituent documents. Individual entrepreneurs fill out the last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document).

In field " TIN» Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put zeros in the first 2 cells (for example, “001234567891”).

Field " checkpoint» IP is not filled out. Organizations indicate the checkpoint that was received from the Federal Tax Service at the location of the organization (separate unit).

Field " OGRN (OGRNIP)" Individual entrepreneurs and organizations indicate their OGRN (OGRNIP) in accordance with the received state registration certificate. For organizations, the OGRN consists of 13 digits, so when filling in the first 2 cells you must put zeros (for example, “001234567891234”).

Field " OKVED code" Individual entrepreneurs and organizations indicate the code according to the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2). 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.

In field " Contact phone number» indicate the landline or mobile phone number with the city code or mobile operator. You cannot use the dash and parenthesis signs (for example, “+74950001122”).

In fields separated to indicate registration addresses:

• Organizations indicate a legal address.
• Individual entrepreneurs indicate the registration address at the place of residence.

In field " Number of average number of employees»:

• Organizations indicate the average number of employees.
• Individual entrepreneurs indicate the number of insured individuals to whom payments were made as part of their employment relationship.

IN remaining cells it is necessary to indicate the number of disabled people working and employed in work with harmful and (or) hazardous production factors.

In field " The calculation is presented at"indicates the number of pages that make up the 4-FSS report (for example, “006”). If copies of documents are attached to the report (for example, a representative’s power of attorney), then their number is indicated (if they are missing, put dashes).

Block " Reliability and completeness of information»:

In the first field you must indicate person code, confirming the accuracy and completeness of the information in the calculation: “ 1 "(policyholder), " 2 "(representative of the policyholder) or " 3 "(successor).

Further, depending on who confirms the information, the surname, name, and patronymic of the head of the organization, individual entrepreneur, representative or legal successor are indicated (in full, without abbreviations, in accordance with the identity document).

In the “Signature” and “Date” fields, enter the signature of the payer (successor) or his representative and the date of signing the Calculation (if there is a seal, it is placed in the MP field).

If the declaration is submitted by a representative, then it is necessary to indicate the type of document confirming his authority. If the representative of a legal entity is an organization, then its name must be indicated in the appropriate field.

General requirements

An insured who has independent classification units, allocated in accordance with the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006, submits a Calculation compiled for the organization as a whole, and Section II of the Calculation for each division of the policyholder, which is an independent classification unit.

Table 1. “Calculation of the base for calculating insurance premiums”

Section “Calculation of accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases”

By line 1 payments in favor of employees are reflected on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year, including for the last three months of the reporting period (line 2) broken down by month (lines 3 - 5).

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

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

On line 4 the corresponding columns reflect the amount of payments in favor of working disabled people.

On line 5 reflects the size of the insurance tariff, which is set depending on the class of professional risk to which the insured belongs (separate division).

On line 6 the percentage of discount to the insurance rate established by the territorial body of the Social Insurance Fund for the current calendar year is indicated 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 . N 524 “On approval of the Rules for establishing discounts and allowances for insurers on insurance rates for compulsory social insurance against industrial accidents and occupational diseases.”

On line 7 the percentage of the premium to the insurance tariff established by the territorial body of the Social Insurance 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.

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

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.

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 N 125-FZ”"

The table is filled out by insurers who temporarily send their employees under an agreement on the provision of labor for workers (personnel) in the cases and under the conditions established by the Labor Code of the Russian Federation.

The number of completed lines in the table 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 employees (personnel) in cases and under the conditions established by labor legislation.

In columns 2, 3, 4 the registration number in the Social Insurance Fund, INN and OKVED of the receiving legal entity or individual entrepreneur is indicated.

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.

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 1st quarter, half-year, 9 months of the current period and the year.

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 1st quarter, half-year, 9 months of the current period and the year.

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.

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.

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.

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.

Table 2. “Calculations for compulsory social insurance against accidents at work and occupational diseases”

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

By line 1 reflects the amount of debt for insurance premiums from industrial accidents and occupational diseases that the payer of insurance premiums (the policyholder) has 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

By 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.”

On line 3 the amount of contributions accrued by the territorial body of the Social Insurance Fund based on on-site inspection reports is reflected.

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

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 Social Insurance Fund.

On line 6 the amounts received from the territorial body of the Fund are reflected in the bank account of the payer of insurance premiums (the policyholder) in order to reimburse expenses exceeding the amount of accrued insurance premiums.

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.

Line 8– control line, where the sum of the values ​​of lines 1 to 7 is indicated.

On line 9 shows the amount of debt at the end of the reporting (calculation) period based on the accounting data of the payer of insurance premiums (policyholder):

• 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 by the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the payer of insurance premiums (the policyholder) at the end of the reporting period.

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 accounting data of the payer of insurance premiums (policyholder));
• 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 payer of insurance premiums (the policyholder) at the beginning of the billing period.

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

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.”

On line 16 the amounts of transferred insurance premiums by the payer of insurance premiums (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.

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.

Line 18– control line, which shows the sum of the values ​​of lines 12, 15 – 17.

On line 19 the debt owed by the payer of insurance premiums (policyholder) is reflected at the end of the reporting (settlement) period based on the accounting data of the payer of insurance premiums (policyholder), including arrears (line 20).

Table 3. “Expenses for compulsory social insurance against industrial accidents and occupational diseases”

By lines 1, 4, 7 expenses incurred by the payer of insurance premiums (the policyholder) are reflected 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 policyholder who was injured in another organization;
• 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 580n.

Line 10 – control line, where the sum of the values ​​of lines 1, 4, 7, 9 is shown.

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 has not been missed.

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.

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.

Table 4. “Number of victims (insured) in connection with insured events in the reporting period”

By 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 of October 24, 2002 No. 73, highlighting the number of fatal cases (line 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 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.

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.

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”

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 insurer, then “0” is entered in columns 4 – 6

If the validity period of the results of certification of workplaces for working conditions, carried out in accordance with the procedure in force before the date of entry into force of the Federal Law of December 28, 2013 N 426-FZ “On Special Assessment of Working Conditions”, has not expired, then line 1 in columns 3 – 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information based on this certification is indicated.

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 of workers engaged in heavy work and work with hazardous and (or) hazardous working conditions, approved by order of the Ministry of Health and Social Development of the Russian Federation dated April 12, 2011 N 302n 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 in the previous year.

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.

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 .

If no activity was carried out (zero report)

The 4-FSS report is submitted Anyway, even if no activity was carried out and no contributions were accrued for employees. In such a situation, it is necessary to submit a calculation with a Cover Sheet and mandatory tables (1, 2, 5).

Fill out all other tables only if you have indicators that need to be reflected in them. If there is no such data, then fill out the tables and submit them to the fund no need 4

In addition to social insurance contributions against work-related injuries and occupational diseases paid to the Social Insurance Fund. Contributions for “injuries” should still be reported to the Social Insurance Fund. In this article we will talk about the current 4-FSS form for the report for 9 months of 2018, which changed again last year, and we will provide a sample of how to fill it out.

Form 4-FSS in 2018

If previously the 4-FSS report was intended for all insurance premiums paid to the Social Insurance Fund, then from the beginning of 2017 it reflects exclusively contributions for “injuries”. For the first quarter and half of 2017, policyholders reported using the amended Form 4-FSS, from which sections relating to insurance premiums in case of temporary disability and maternity were excluded.

Form 4-FSS 2017, the new form of which was approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381, was used for reporting for the first quarter and half of the year. For the report for 9 months of 2018, it is filled out on a form with amendments made by order of the FSS of the Russian Federation dated 06/07/2017 No. 275.

New form 4-FSS: what has changed in the report for 9 months of 2018

There are few changes in the 4-FSS calculation form, all of them affected the title page and table 2:

• a field appeared on the title page intended for public sector employees - “Budget organization”, which indicates the code of the source of funding,
• in table 2, which reflects settlements with the Social Insurance Fund, line 1.1 has been added about the debt transferred to the insured-successor from the reorganized legal entity, or the debt of a separate division deregistered,
• Accordingly, in line 8 “Total” of the report form 4-FSS there is a new calculation formula - line 1.1 indicator has been added to it,
• line 14.1 has been added to table 2, reflecting the debt of the Social Insurance Fund to a reorganized legal entity, or a separate division deregistered,
• in line 18 “Total” the formula has changed due to the inclusion of the indicator of line 14.1.

Corresponding additions have been made to the Procedure for filling out Form 4-FSS. New form for 2017 with changes from 06/07/2017. applies starting from the report for 9 months of 2017. Updated calculations of 4-FSS for periods earlier than 2017 are submitted on the form that was in force in the billing period for which the adjustment is made (clause 1.5 of Article 24 of Law No. 125- dated July 24, 1998 Federal Law).

Filling out 4-FSS

The procedure for filling out the 4-FSS calculation remains the same; it can be found in Appendix No. 2 to Order No. 381, as amended. dated 06/07/2017. If the policyholder is registered where the FSS pilot project operates, he needs to take into account the filling out features approved by Order of the FSS of the Russian Federation dated 03/28/2017 No. 114.

We have already talked in more detail about filling out reports on “injuries” in our materials, but here we recall the basic requirements of the instructions that should be followed when preparing the 4-FSS calculation for the 3rd quarter of 2018:

• the form must be filled out on a computer or manually, but only in block letters and black or blue ink,
• on each page the number of the policyholder in the Social Insurance Fund and the code of subordination are indicated, a signature and date are placed at the bottom of the page,
• monetary indicators are not rounded - they are reflected in rubles and kopecks, instead of a zero value a dash is placed,
• indicators are entered on an accrual basis from the beginning of the year,
• All pages of the form must be numbered and their number, as well as pages of attachments, must be indicated on the title page.

Which sections of the 4-FSS calculation must the policyholder submit for 9 months of 2018:

• the title page and tables 1, 2 and 5 are mandatory, they must be submitted, even if there were no accruals for “injuries” in the reporting period, that is, the reporting is “zero”,
• Tables 1.1, 3 and 4 are submitted only when they contain the corresponding indicators.

You can download form 4-FSS 2018 below.

When to submit a calculation for “injuries”

If the policyholder's average number of employees for whom deductions are made last year exceeded 25 people, he can submit the calculation only electronically. The deadline for submitting the electronic form 4-FSS is no later than the 25th day of the month following the reporting period. For failure to comply with the electronic reporting format, the policyholder faces a fine of 200 rubles.

With an average headcount of 25 or fewer people, the policyholder has the opportunity to report both electronically and on paper. But for submitting a “paper” calculation, a shorter deadline is set - the 20th day of the month following the reporting period.

Thus, for 9 months of 2018, the electronic form 4-FSS must be submitted no later than October 25, 2018, and the “paper” form - October 22, 2018. (October 20 is a day off).

4-FSS new form: sample filling

To show what the new 4-FSS form looks like when completed, we will give an example of a calculation for “injuries” for 9 months.

Accountants are required to provide 4-FSS reporting for the third quarter of 2017 in an updated form. Therefore, we will consider the rules and requirements for filling out the new document, as well as the deadlines for submitting reports.

Changes and adjustments

The Social Insurance Fund made changes to 4-FSS by order No. 275 dated 06/07/2017, and the document must be submitted in a new form, starting with reporting for 9 months. As a result, the report for the third quarter of the FSS will only be accepted in a new form.

The deadline for submitting the report remains the same, without changes. The calculation must be submitted quarterly no later than the 20th day if it is provided on paper, and on the 25th day - in electronic form, in the month following the reporting month.

Let's look at the main changes that need to be taken into account when generating a report:

in Table 2, rows have been added to reflect the successor organization’s data on the transformed organization or separate division;

on the title page, the corresponding entry and mark in the “Budgetary organization” field are made only by budgetary enterprises;

in accordance with the new requirements, the 4-FSS report is required to be submitted electronically by accountants of organizations in which the average number of employees for the previous year is more than 25 people;

other organizations choose the form of reporting at their discretion - paper or electronic;

By order of the Social Insurance Fund dated March 9, 2017 No. 83, an electronic form was approved for calculating contributions for occupational injuries;

enterprises that make payments to employed disabled people, as a result of which they use a reduced rate for insurance payments, or companies that pay for additional days off to care for disabled children, are required to present supporting documentation (an extract from a medical and social examination institution, a certificate from the parents of a disabled child , VTEK);

in addition, the provision of documents confirming the correctness of the calculation for disabled people and children with disabilities is mandatory, regardless of whether the reporting is provided in paper or electronic form.

OKVED code on the title page

The changes also affected OKVED codes - in the new version, one code is prescribed in the 4-FSS form if there are two. It is necessary to indicate the code of the main direction of business activity, which is confirmed by the policyholder annually. According to the new filling rules, on the title page the accountant indicates the code from the OKVED-2017 classifier (in accordance with Order No. 381).

Required tables

The updated Form 4-FSS includes a title page and 5 sections, however, not all organizations need to complete all sections of the report.

Let's look at the filling rules:

all enterprises fill out the title page, tables 1, 2 and 5;

Table 1.1 is filled out by employers who transfer their employees to other companies or private entrepreneurs;

table 3 is filled out by policyholders who incurred costs for work-related injuries at the expense of the Social Insurance Fund;

Table 4 is filled out by employers who have had accidents at work.

We fill out the lines of form 4-FSS for the third quarter of 2017.

Please note that the changes affected not only the form, but also the rules and procedures for filling it out. Let's take a closer look at the rules that apply to filling out:

fill out the form on a computer or on paper with a pen with black or blue ink and in block letters only;

Only one value is entered in one column; if there is no data, a dash is entered;

when filling out a report by a budgetary institution, the “Budgetary organization” field is filled in with the attribute of the organization according to the source

if there is no data to indicate in tables 1.1, 3 and 4, the table data does not need to be provided to the relevant authority;

Incorrect data can be crossed out by replacing them with correct ones, but it is necessary to leave the signature of the policyholder or him with the current date under them. Corrections must be certified with the organization's seal or signature. Proofreaders and similar means are prohibited from being used;

in the form we use continuous numbering of sheets;

at the top of each page on which data is entered, we indicate the registration number of the enterprise and on the basis of the notification issued upon registration with the foundation;

At the bottom of each sheet we put a signature and the date of signing the calculation;

when submitting reports for 9 months of 2017, we fill in only the first two cells of the reporting period column (that is, you must indicate the code “09” - 9 months);

in the OGRN column we write down the main registration code from the state registration certificate of the legal entity; private entrepreneurs indicate the code from the state registration certificate of an individual;

in the process of filling out the OGRN of an enterprise from 13 digits in a line of 15 cells, enter 00 in the first two cells;

if an enterprise has several OKVED codes, then we indicate the code of the company’s area of ​​activity.

Filling in "1C"

In 1C programs, the data for the title page is filled in from the directory "Organizations" automatically when creating a report. In the cells highlighted in yellow, indicators are entered manually or can be changed if necessary. If the cell is left blank and it is not possible to make changes manually, this indicates that the information database has not included the data that must be specified in the directory "Organizations". After filling out the directory, you need to return to the report and update it using the button of the same name " Update».

The sent file is subject to verification for compliance with the requirements for calculation in electronic form. If positive, the calculation is considered provided. If the answer is negative, the policyholder must repeat the calculation procedure. It is advisable to send the report two or three days before the final submission date in order to correct errors if they occur.

In 1C programs, the implementation of this form is planned for the end of August.

FSS 4-FSS disabled people

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

What does the legislation say about zero 4-FSS?

Reporting to social security in Form 4-FSS is a calculation presented in tabular form, containing information:

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

Zero calculation 4-FSS is a type of insurance reporting in the absence of reporting data. This situation arises if the company has suspended, ceased or is just planning to start operations.

The condition for the mandatory submission of such a calculation is contained in Art. 24 of the Law “On compulsory social insurance against accidents at work and occupational diseases” dated July 24, 1998 No. 125-FZ. This article speaks of the need for quarterly reporting on insurance premiums by all policyholders.

Find out who is taking the 4-FSS from this article.

Please note: an individual entrepreneur without employees does not submit a zero card to the Social Insurance Fund, since he is not an insurer.

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

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

Mandatory zero sheets

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

Its main difference from a regular (data-filled) calculation is the reduced volume of tables presented.

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

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

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

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

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

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

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

Clause of Appendix No. 2 to Order No. 381	Decoding
	Dashes are added to table cells if there is no reporting indicator.
	When filling out the “TIN” field in the 2 initial cells (zone of 12 cells), enter zeros (00) if the TIN consists of 10 characters. How to find out the FSS registration number by TIN in a couple of minutes, see the material
	In the 1st and 2nd cells of the field “OGRN (OGRNIP) of the legal entity, enter zeros (their OGRN consists of 13 characters with a 15-digit zone to be filled in)

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

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

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

• zeros are entered only in the 1st and 2nd cells of the “TIN” and “OGRN” fields if the value indicated in them consists of 10 or 13 characters, respectively;
• In the cells of the form tables, if there is no data, dashes are inserted;
• individual cells for a specific purpose are left unfilled.

If you generate several different reports in parallel at once, read the next section to protect yourself from errors.

Technology of filling out calculations - how not to make a mistake?

The above method of filling out the fields is typical only for 4-FSS. When preparing, for example, the calculation of contributions, a different scheme is used (clause 2.20 of Appendix No. 2 to the Federal Tax Service order No. ММВ-7-11/551@ dated 10.10.2016):

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

For a sample of a zero single calculation for insurance premiums, please see the link.

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

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

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

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

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

Find out the technology for preparing the latest 4-FSS table in the next section.

Where can I get the information for Table 5?

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

Please put dashes in all cells if you have registered as an insured this year. Other companies and individual entrepreneurs need to collect information:

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

We'll tell you what the law on SOUTH refers to as harmful working conditions.

Sample 4-FSS with an example for a novice policyholder

Let's consider the scheme for filling out 4-FSS 2019 for a company created in the 3rd quarter.

Example

Initial data:

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

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

• table 1—no injury payments were accrued;
• table 2 - Stroika Plus LLC did not conduct mutual settlements with the Social Insurance Fund;
• table 5—there is no information about the results of special assessment tests and mandatory medical examinations.

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

Results

All policyholders fill out the 4-FSS calculation form. If they did not work during the reporting period or temporarily suspended their work, they must submit a zero calculation on this form. If there is no reporting data, you need to fill out 3 mandatory tables (1, 2 and 5).