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.

In July 2019, accountants submit the 4-FSS report for the 2nd quarter of 2019. We will tell you what kind of report this is, how to fill it out, in what ways and when you can submit it.

Report 4-FSS: who takes it and why

4-FSS is a mandatory quarterly report for all legal entities and individual entrepreneurs who charge injury contributions for their employees under an employment or civil contract. The report is needed to calculate insurance premiums for work-related injuries of insured company employees. The calculation takes into account information on accidents and on the employee’s special assessment of working conditions and medical examinations. The form also contains insurance premiums at a fixed rate and information about the employer’s costs of paying sick leave.

Accounting form 4-FSS appeared in 2017. 4-FSS was approved in September 2016 and came into force in January 2017. In June 2017, the FSS updated the form by order No. 275 dated June 7, 2017, and since then it has remained unchanged. A field has been added to the title page that all budget organizations must fill out. The remaining changes affected mainly the division of responsibilities between the Social Insurance Fund and the Federal Tax Service. Part of the calculations have been removed from Social Insurance, and now the section on incapacity for work (temporary due to illness or due to maternity) has passed to the Federal Tax Service.

Now 4-FSS contains the following sections:

• title page
• calculation of the base of insurance premiums to be accrued;
• calculation of the base for industrial injuries and occupational diseases;
• table with actual costs for compulsory insurance against accidents and occupational diseases;
• data on the number of insured employees who were injured in the workplace during the reporting period;
• general information on assessing working conditions and the state of workplaces at the beginning of the reporting period, information on mandatory medical examinations.

When and where can you submit a 4-FSS report?

Deadlines for submission depend on the method of submitting the report.

4-FSS in paper form is submitted by legal entities with no more than 25 employees - before the 20th day of the month following the reporting quarter. The electronic format is intended for employers with more than 25 employees; they submit the report by the 25th.

For the first quarter of 2019, report on time:

• Until July 22 - in paper form;
• Until July 25 - in electronic form.

For submitting a paper report instead of an electronic one, you will be fined 200 rubles.

You can see all current reporting and tax payment dates in our accounting calendar. For late submission of 4-FSS, a fine is imposed - 5% of the amount of insurance premiums for the 1st quarter. The fine increases by 5% for each full and partial month of delay, but cannot be less than 1,000 rubles and more than 30% of the amount of contributions.

The 4-FSS report is submitted by all insurers: organizations and entrepreneurs with employees. The report must be sent to the FSS on time:

• at the location of the organization;
• at the place of residence of the individual entrepreneur;
• at the place of registration of the division, if it is allocated to a separate balance sheet, has employees and pays them independently.

How to fill out the 4-FSS report

Only small companies can submit a paper report. It must be filled out using a pen with blue ink, using block letters. Accurate error corrections are possible. After filling out the 4-FSS report, you need to have it endorsed by the head of the company or his authorized representative. Each sheet of the report is endorsed.

Each policyholder must submit the title page and sections 1, 2 and 5. The remaining sections are submitted if the relevant information is available.

Title page of the 4-FSS report

We enter the registration number of the employing company (the policyholder).

Next, we indicate the subordination code - this is the number of the FSS branch at the place of registration of the company.

Enter the adjustment number: 000 (if this is the first report for a given period) or three digits in the range 001 to 010 (if this is an adjusted report);

Since our reporting period is the second quarter, in the “Reporting period (code)” field we write “06”. If the purpose of the report is to receive money from the Social Insurance Fund to pay insurance coverage, then you only need to fill in the last two cells in the column (numbers from 01 to 10).

Enter the accounting year in the “Calendar year” column.

We fill out the “Cessation of activity” column if necessary.

Next, enter the name of the organization according to the company charter or personal data of an individual - individual entrepreneur.

Enter the details: TIN, KPP, OGRN and OKVED.

Enter your mobile or landline phone numbers and legal address.

We add information on the average number of employees, the number of employees with disabilities and employees engaged in harmful or dangerous work.

At the end, we enter the code of the policyholder or his legal representative and submit it for approval.

• Table 1 contains information about the wage fund for each month of the 2nd quarter and the total amount of accruals for the year. If there were no excluded payments, these amounts are equal to the contribution base.
• Table 2 contains the calculated amounts for contributions for injuries from accruals for each month of 2 quarters and the amount of contributions additionally accrued after verification. From here the size of obligations to the budget is derived. The second column of the table reflects information on payment of contributions from the beginning of the year.
• Table 5 contains data on the number of workplaces for which working conditions were assessed and the number of workplaces for which preliminary and periodic medical examinations were carried out. According to the rules, all data in the table must be at the beginning of the year, that is, as of January 1, 2019.

The remaining tables must comply with the rules of Appendix No. 2 to FSS Order No. 381 of September 26, 2016.

Zero form 4-FSS for the 2nd quarter of 2019

An organization or entrepreneur that did not work during the reporting period and did not make any contributions to employees must also report in Form 4-FSS. In this case, you need to submit a zero form, which will inform the Social Insurance Fund about the lack of activity in the reporting period.

As part of the zero form, a title page and tables 1, 2 and 5 are submitted, which are filled in with dashes. Along with the form, you can submit to the Social Insurance Fund an explanation that you did not work, did not pay salaries, and, therefore, did not make contributions to the fund. But this is not necessary; if necessary, the FSS itself will request the necessary information.

Submit the 4-FSS report in a service for convenient accounting and reporting via the Internet.

What changes occurred in 4-FSS for 9 months of 2017

4-FSS - new form for the 3rd quarter of 2017

From 01/01/2017, all insurance premiums came under the jurisdiction of the tax authorities, except for 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 2017, which has recently changed again, and we will provide a sample of how to fill it out.

Form 4-FSS in 2017

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 Insurers reported using a modified 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 a report for 9 months, 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 2017

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 - “Budgetary 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 indicator 1.1 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 that has been deregistered
• in line 18 “Total” the formula has changed due to the inclusion of line 14.1 indicator in it

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.

Let us recall the basic requirements of the instructions that should be observed when preparing the 4-FSS calculation (new form for the 3rd quarter of 2017):

• 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, at the bottom of the page a signature and date are placed
• 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 a cumulative basis from the beginning of the year
• All pages of the form must be numbered and their number must be indicated, as well as application pages, on the title page

Which sections of the 4-FSS calculation must the policyholder submit for 9 months of 2017:

• 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 the new form 4-FSS 2017 below.

When to submit a calculation for “injuries”

If the policyholder had an 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 2017, the electronic form 4-FSS must be submitted no later than October 25, 2017, and the “paper” form - October 20, 2017.

4-FSS new form: sample filling

To show what the new 4-FSS form looks like when completed, we give an example of a calculation for “injuries” for 9 months of 2017.

New 4-fss sample page 1 New 4-fss sample page 2

New 4-fss sample page 3

New 4-fss sample page 4

We hasten to warn you that for the 3rd quarter of 2017, the 4-FSS report will need to be submitted on a new modified form. The form of the new report 4-FSS was edited by order of the FSS of the Russian Federation No. 381 dated 06/07/2017.

Procedure for completing this report.

Three changes have been made to the new report form:

1. The “Budget organization” field appeared on the title page. In this field you must indicate the source of funding.

2. In Table 2, line 1.1 “Debt owed by the reorganized policyholder and (or) deregistered separate division of a legal entity” appeared;

3. In Table 2, line 14.1 has been added “Debt from the territorial body of the Fund to the policyholder and (or) a separate division of a legal entity that has been deregistered.”

Deadline for submitting the new form 4-FSS for the 3rd quarter of 2017

Despite the fact that the 4-FSS form has changed, the deadline and place for reporting remains the same.

Form 4-FSS for the 3rd quarter of 2017, filled out on a new form, must be submitted to the FSS office at the place of registration within the following deadlines, which depend on the method of reporting:

• on paper - until October 20, 2107;
• in electronic form - until October 25, 2017.

Download the new form 4-FSS for the 3rd quarter of 2017

In conclusion, we would like to draw readers’ attention to other important news.

The Government of the Russian Federation has approved the production calendar for 2018. The schedule for postponing weekends and holidays has already been determined.

In the near future, a decision will be made to increase the minimum wage in 2018. At the moment, a bill to increase the minimum wage to 9,489 rubles is being considered by the State Duma of the Russian Federation. Once a decision is finalized, the information on the page will be updated.

The 2018 tax calendar has been published. Thanks to this information, the reader will now be able to plan future reporting and payment of taxes.

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 a new document, as well as submission deadlines

reporting.

CHANGES AND ADJUSTMENTS

The Social Insurance Fund made changes to the 4-FSS report form by order No. 275 dated 06/07/2017, and the document must be submitted in the new form, starting with reporting for 9 months. As a result, the FSS report for the third quarter 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 when calculating 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 child’s parents - disabled person, 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 FOR 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 fill out 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...

FILLING IN THE LINES OF FORM 4-FSS FOR THE III 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 of funding;

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; however, the signature of the policyholder or his representative with the current date must be left under them. Corrections must be certified with the seal of the organization or the signature of an individual entrepreneur. Correctors and similar products 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 the code of subordination based on the notification issued upon registration at the foundation institution;

At the bottom of each sheet we put the signature of the manager 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. faces; 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 key area of ​​activity.

FILLING IN "1C"

In 1C programs, data for the title page is filled in from the Organizations directory 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 Organizations directory. After filling out the directory, you need to return to the report and update it using the “Update” button of the same name (Fig. 1).