Title page 4 fss. Accounting info

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

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

The report, compiled in the form 4-FSS, reflects information on the accrual / payment of contributions for injury insurance and since 2017 has been the only report on contributions submitted to this off-budget fund. This is due to the fact that control over the payment of the main volume of insurance premiums (accrued on payments intended for the FSS in relation to insurance for disability and maternity, PFR, MHIF) with the beginning of 2017 passed to tax authorities. However, the "unfortunate" contributions in all aspects remained under the jurisdiction of the FSS.

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

The form of this report used in 2018 and the procedure for entering data into it, subjected to a similar adjustment, were approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381. In the original version, the abbreviated form of the 4-FSS form was used when drawing up 2 reports: for 1 quarter and for half a year 2017.

Since July 2017 (Order No. 275 of the FSS of the Russian Federation dated June 7, 2017), the updates made in the text of Order No. 381 came into force, which could only be applied from the report for 9 months of 2017 (information of the FSS of the Russian Federation “On the application of the order of the FSS of the Russian Federation of 06/07/2017 No. 275”). Since then, the form has not changed. That is, the 4-FSS form for the 4th quarter of 2018 is the form entered from the report for the 3rd quarter of 2017.

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

on the title page, codes of sources of funds are added, which need to be indicated by a budgetary organization;
additional lines have been added to the table reflecting the turnover on payments related to contributions to reflect the debt of the employer or the fund to him, formed as a result of the reorganization of the legal entity or the closure of its separate division.

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

Read this article to learn how the actual form looks like and where the information is taken from for entering into its tables.

Features arising from the design of 4-FSS

Filling out Form 4-FSS does not have any significant differences in the rules for registration from other reporting forms. In it, as well as in other reports:

there are mandatory and optional tables to be filled in and submitted;
lack of data to fill in is marked with a dash;
the possibility of correcting if errors are detected.

This report acquires a number of features when it is filled out by policyholders participating in a pilot project that provides for the implementation of insurance payments from the fund not to the insured, but directly to the insured individual himself. These features are connected with the fact that these persons do not need to fill out information on payments made by social insurance. A certain influence on this process is exerted by the moment the insured enters the pilot project. The details of entering data on payments from the fund into the report are covered in the order of the FSS of the Russian Federation dated March 28, 2017 No. 114.

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

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

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

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

Results

The 4-FSS report used in 2018 is already familiar to policyholders, since it has been applied without changes since the 3rd quarter of 2017. There are some features of filling it out for policyholders - participants in a pilot project that provides for the "direct" receipt of insurance payments from the fund by insured individuals.

Has the new form 4-FSS been approved for 9 months of 2017? What's new on the form? In this material, you can learn about changes in the calculation of 4-FSS and download the new 4-FSS form for free (in the latest edition).

What is 4-FSS in 2017

All organizations and entrepreneurs that pay citizens remuneration subject to mandatory social insurance contributions (clause 1 of article 24 of the Law of July 24, 1998 No. 125-FZ) must submit a calculation in the form 4-FSS.

Form 4-FSS is a Calculation of the accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as the costs of paying insurance coverage. Since 2017, a new form 4-FSS has been in force, approved by Order of the FSS dated September 26, 2016 No. 381.

The 4-FSS report form includes:

title page;
table 1 "Calculation of the base for calculating insurance premiums";
table 1.1 "Information required for the calculation of insurance premiums by the insurers specified in paragraph 21 of Article 22 federal law dated July 24, 1998 No. 125-FZ. (for situations when employees are temporarily employed in another organization or with individual entrepreneurs);
table 2 "Calculations for compulsory social insurance against accidents at work and occupational diseases";
table 3 "Expenses on compulsory social insurance against accidents at work and occupational diseases";
table 4 "Number of victims (insured) in connection with insured events in the reporting period";
Table 5 "Information on the results of a special assessment of working conditions and mandatory preliminary and periodic medical examinations of employees at the beginning of the year."

New form with reporting for 9 months

From 06/07/2017, by Order of the FSS No. 275, some changes were made to the calculation form, which will need to be taken into account when preparing the 4-FSS form for 9 months of 2017. Let's talk about them in more detail.

New field "Budget Organization"

The title page has a field Public sector entity where such organizations must indicate the source of funding. Previously, there was no such field. Now you need to specify from which source the funding comes. For this, the corresponding codes are provided:

Federal budget;
Subject budget Russian Federation;
Municipal budget
Mixed finance.

New line about the insured's debt

Line 1.1 “Debt for a reorganized insured and (or) deregistered separate subdivision” was added to table 2 legal entity».

By new line in accordance with Article 23 of Federal Law No. 125-FZ of July 24, 1998, the insured-successor shall reflect the amount of debt transferred to it from the reorganized insured in connection with succession, and (or) the legal entity shall reflect the amount of debt of the deregistered separate division.

New line on debt for the FSS authority

Table 2 also includes line 14.1 “Debts due to the territorial body of the Fund to the insured and (or) deregistered separate division legal entity". According to it, the assignee reflects the amount of debt owed to the territorial body of the FSS, which passed to it from the reorganized insured in connection with the succession, as well as the amount of debt owed to the territorial body of the FSS of the deregistered separate unit.

You can free a new form of calculation 4-FSS, applied from the reporting for 9 months of 2017, in Excel format.

Filling rules: what has changed

On the title page there is a field for reflecting the "Average number of employees":

The adopted amendments clarify that in the field "Average number of employees" on the title page of the Calculation, the indicator is considered for the period from the beginning of the year. Previously, filling in this field raised questions: it was not entirely clear whether it should be filled in from the beginning of the year or only for the last three months of the reporting period.

You can with an example of filling out the calculation of 4-FSS for the 3rd quarter of 2017.

4-FSS is a form of quarterly reporting to the Social Insurance Fund of the Russian Federation. It represents the calculation of insurance premiums. Accrued and paid by the employer in social insurance. Since 2017, we are talking only about mandatory social insurance contributions. From accidents at work and occupational diseases ("injuries").

4-FSS 2019 FORM new FORM in Excel format

The article will help you download the Calculation of accrued and paid insurance premiums to the Social Insurance Fund of the Russian Federation for injuries, occupational diseases 4-FSS for 2019.

This is a form for compulsory social insurance against industrial accidents and occupational diseases (injuries). As well as the cost of insurance coverage.

According to the FSS Information dated 06/10/2015. The absence of a round seal of the organization on the calculation of insurance premiums cannot serve as a basis for refusing to accept reports. In addition, FSS employees are not entitled to require organizations to certify corrections in the calculation with a seal. And an application for the offset (refund) of overpaid (collected) amounts of insurance premiums, penalties and fines.

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Description of changes Form 4-FSS 2019

Starting from the first quarter of 2017, companies will need to report on the new 4-FSS form. Order of the FSS of the Russian Federation Order of the FSS of the Russian Federation of September 26, 2016 N 381, which amended the previous form.

What has been updated in the new form 4-FSS 2019:

The field with the territory code has been removed from the title page of the 4-FSS form. (Earlier it was called "OKATO code"). At the same time, a place for the new form of 4-FSS is also not provided.
In the title and rows of table 5, the words "attestation of workplaces for working conditions." Replaced with "special assessment of working conditions". Based on this information, the employees of the social insurance fund will determine. What amount of discount or premium should be set for this or that policyholder. Also, the results of the special assessment serve as the basis for assigning additional tariffs for contributions to the PFR.

Note: The Social Insurance Fund has made some changes to the new form with table 5. On conducting a special assessment of working conditions and medical examinations. . Information is provided on how to complete this table if there are homeworkers and teleworkers.

The rules for filling out the 4-FSS form are prescribed in the Procedure. Approved by order of the FSS of Russia dated September 26, 2016 No. 381. In many ways, they coincide with the rules for tax reporting. In counting be sure to complete the title page, tables 1, 2 and 5. The rest of the tables - only if there is data that needs to be reflected. These are the requirements of paragraph 2 of the Procedure, approved by order of the FSS of Russia dated September 26, 2016 No. 381.

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

At the top of the form on each page, indicate the registration number of the policyholder. Take it from the notice. Which the territorial body of the FSS of Russia issued during registration.

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Where to submit the calculation 4-FSS 2019

Download 4-FSS first. When an organization does not have separate divisions, then submit the calculation to the territorial branch of the FSS at its location (clause 1, article 24 of the Law of July 24, 1998 No. 125-FZ). This is the place of registration of the organization.

If the organization has separate divisions. Form 4-FSS must be submitted in the following order. Submit the calculation to the territorial branch of the FSS at the location of the separate subdivision. If such a unit has a settlement (personal) account and it independently calculates salaries to employees. In the 4-FSS form, indicate the address, TIN, KPP. And the registration number of a separate division.

When the named conditions or at least one of them are not met. Include all indicators for such a unit in the calculation for the head office of the organization and submit it at its location. Do the same if the separate subdivision is located abroad. This follows from the provisions of paragraphs 11, 14 of Article 22.1 of the Law of July 24, 1998 No. 125-FZ.

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DATES and METHODS for delivery of 4-FSS

When they downloaded and filled out 4-FSS, paragraph 1 of Article 24 of the Law of July 24, 1998 No. 125-FZ states that the deadlines for submission are:

on "paper" - no later 20th
electronic- not later 25th month following the reporting period.

Reporting method in the form 4-FSS is submitted in the prescribed form in the following ways:

on paper;
electronically via telecommunication channels.

4-FSS reporting on paper is submitted:

personally;
Note: Passport required
through your representative;
sent in the form of a postal item with a description of the attachment.
When reporting is sent by mail, the day of its submission is the date of sending.

Calculations in the form 4-FSS must be submitted only in electronic form. If the average number of employees of the insured for the previous year exceeds 25 people. This procedure also applies to newly created organizations. The number of which exceeds 25 people.

Organizations with a smaller number of people have the right to submit calculations in the form 4-FSS both on paper and in electronic form (clause 1 of article 24 of the Law of July 24, 1998 No. 125-FZ).

Attention: For non-compliance with the established method of submitting calculations for insurance premiums, a fine of 200 rubles is provided. (Article 26.31 of the Law of July 24, 1998 No. 125-FZ). The fine for the same violation for officials is 300–500 rubles. (item 3).

In electronic form, the calculation to the territorial branch of the FSS can be submitted:

via telecommunication channels (through the gateway for receiving payments on the Internet);
on external media (CD, flash drive, etc.) with an electronic signature.

To submit reports electronically. The organization must purchase an electronic signature certificate. At any certification center accredited by the foundation. The list of certification centers is available on the FSS website.

For the preparation of reports in electronic form, it is recommended to use the updated electronic portal of the FSS. Available on the portal:

Form preparation service 4-FSS. Available to registered users with extended access rights. Using this service, such users can complete the calculation. And save it in the portal database. This ensures automatic transfer of the necessary data from the report for the previous period. Display hints and other supporting information. In addition, this service allows you to automatically check the interconnections of the calculation and its logical control;
Form preparation service 4-FSS, available to any visitor without registration. This service allows you to complete the calculation. And perform an automatic check for the passage of logical control and interconnections.

As alternative for policyholders, an automated workstation (AWP) “Preparation of calculations for the FSS” was developed. AWP allows you to prepare and edit calculation data. Check them and upload them in xml format. Without using the portal. Send the file prepared in this way to the payment acceptance gateway. You can encrypt it and confirm it with an electronic signature. The AWS file “Preparation of calculations for the FSS” is also available for download on the FSS website.

Use of this site and the software is optional. Most Special Ops electronic reporting can independently encrypt and send the calculation to 4-FSS. All the organization needs to do is upload the calculation from its accounting program and transfer it to the special operator. In the future, the submitted calculation will be displayed on the FSS electronic portal. And it will be available in the same way as if it was handed over directly by the organization.

Calculations in the form 4-FSS, which were submitted electronically. Pass the input format-logical control. The Fund will not accept and return 4-FSS for revision. If the calculation does not match the established format. Or your electronic signature is invalid. If the form is submitted on the last day, the organization may be late in resubmitting the corrected form. FSS branches consider such a delay as late reporting and impose a fine.

Advice: The fine can be challenged in court. Responsibility is established precisely for violation of the deadline for sending the calculation. And not for mistakes in it. In arbitral practice, there judgments which support the validity of this conclusion. (See, for example, the decision of the Arbitration Court of the Moscow District dated March 6, 2015 No. A40-109343/14).

Determine that the calculation in the form 4-FSS was sent on time. You can by the date in the receipt of receipt of the calculation.

Kontur.Extern: How to easily submit a new 4-FSS form through an EDF operator

GATEWAY FOR RECEPTION OF CALCULATION FORM 4-FSS WITH EDS - SOCIAL INSURANCE FUND OF THE RUSSIAN FEDERATION
The service is designed to receive reports in the form 4-FSS in electronic form from policyholders. Registered in in due course in the Social Insurance Fund of the Russian Federation. And having the ability to use an electronic signature. Go to the website of the FSS RF reception gateway 4-FSS.

The program "Preparation of calculations for the FSS"
The program is intended for enterprises and organizations. Version: 2.0.4.3 Date: 04/3/2015
Calculations "Form 4-FSS", starting from the 1st quarter of 2015, are filled in according to the form approved by order of the Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59
Program functions:
1) reporting: filling out the calculations "Form 4-FSS" and "Form 4a-FSS";
2) printing of calculations;
3) uploading calculations to XML files; encryption of XML files and their transmission through the gateway; view receipts for transferred settlements
Internet reporting. Contour.Extern
FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure that the report is submitted the first time. Send reports to the Federal Tax Service directly from 1C!

ADDITIONAL RELATED LINKS

A simple example of filling out reports in the FSS for 2019 is given. With comments and explanations. Based on the Procedure for filling out Form 4-FSS and the requirements of current legislation. Many small businesses have not been affected.

The article will help calculate the penalty for late reporting to the FSS in the form 4-FSS

All branches Branch #4 Branch #7 Branch #12 Branch #15 Branch #29 Branch #30 Branch #31

Branch №4

Areas:
Address:
Telephone: 677-87-17
Email: (Deputy Director); , (field checks); ; ; , ; ; (arrears); (reimbursement);

Director:E.N. Chernogubovskaya

Director's office hours: Phone call: 677-87-17

Branch page

Branch №7

Areas:

Address: st. Bolshaya Posadskaya, 10A
Telephone: 677-87-17
Email: ; (field checks); (information on ELN); (); (); (arrears); (reimbursement of expenses); ()
Director: E.V. Belova
Director's office hours: Phone call: 677-87-17

Branch page

Branch №12

Areas:

Address:
Telephone: 677-87-17
Fax machine: 677-87-17, ext. 4308
Email: (branch Manager), (For all questions), (reporting), (debt),
Director: A.V. Paseniuk
Director's office hours: Phone call: 677-87-17

Branch page

Branch №15

Areas:

Address: Instrumentalnaya st., 3B (entrance from Aptekarskaya embankment, 12)
Telephone: 677-87-17
Fax machine: 346-24-95, 346-35-70
Email:
Director: A.A. Ryakhovskaya
Director's office hours: Phone call: 677-87-17

Branch page

Branch №29

Areas: Vyborgsky, Kirovsky, Kurortny

Branch page

Branch №30

Areas:Vasileostrovskiy, Nevsky, Pushkin

Address: Instrumentalnaya st., 3B (entrance from Aptekarskaya embankment, 12)
Telephone: 677-87-17
Fax machine: 677-87-17 ext. 4167
Email:
Director: THEM. Sevidova
Director's office hours: Phone call: 677-87-17

Branch page

Branch №31

Address: st. Instrumentalnaya, 3B (entrance from Aptekarskaya embankment, 12)

Telephone: 677-87-17
Email:
Director:E.B. Troitskaya

Branch page

Branch №4

Areas:Krasnoselsky, Petrodvortsovy, Central
Address: st. Bolshaya Posadskaya, 10A
Telephone: 677-87-17
Email: (Deputy Director); , (field checks); (registers of disability certificates, information on ELN); (allowances individuals, in case of non-payment by the employer); , (financing preventive measures); (Form 4-FSS, requirements for making corrections to the reporting); (arrears); (reimbursement); (discounts and surcharges to the insurance rate)

Director:E.N. Chernogubovskaya

Director's office hours: Wednesday, from 09:00 to 12:00 at the address: st. B. Posadskaya, 10A, room. 133 (entrance from Malaya Monetnaya street). Phone call: 677-87-17

Branch page

Branch №7

Areas:Kolpinsky, Moscow, Petrogradsky

Address: st. Bolshaya Posadskaya, 10A
Telephone: 677-87-17
Email: (deputy branch manager); (field checks); (registries of disability certificates); (information on ELN); (benefits to individuals, in case of non-payment by the employer); (financing of preventive measures); (form 4-FSS, requirements for correction in reporting); (arrears); (reimbursement of expenses); (discounts and surcharges to the insurance tariff)
Director: E.V. Belova
Director's office hours: Tuesday, from 09:00 to 12:00 at the address: st. B. Posadskaya, 10A, room. 135 (entrance from Malaya Monetnaya street). Phone call: 677-87-17

Branch page

Branch №12

Areas:Admiralteysky, Kronstadtsky, Primorsky

Address: Instrumentalnaya st., 3B (entrance from Aptekarskaya embankment, 12)
Telephone: 677-87-17
Fax machine: 677-87-17, ext. 4308
Email: (branch Manager), (For all questions), (reporting), (debt), (registries of sick leave)
Director: A.V. Paseniuk
Director's office hours: Tuesday, from 11:00 to 12:30 at the address: st. Instrumentalnaya, 3B, window No. 21 (entrance from Aptekarskaya embankment, 12). Phone call: 677-87-17

Branch page

Branch №15

Areas:Kalininsky, Krasnogvardeisky and Frunzensky

Address: Instrumentalnaya st., 3B (entrance from Aptekarskaya embankment, 12)
Telephone: 677-87-17
Fax machine: 346-24-95, 346-35-70
Email:(reporting); (field checks)
Director: A.A. Ryakhovskaya
Director's office hours: Wednesday, from 13:00 to 16:00 at the address: st. Instrumentalnaya, 3B, window No. 21 (entrance from Aptekarskaya embankment, 12). Phone call: 677-87-17

Branch page

Branch №29

Areas: Vyborgsky, Kirovsky, Kurortny

Address: Instrumentalnaya st., 3B (entrance from Aptekarskaya embankment, 12)
Telephone: 677-87-17
Fax machine: 234-05-67
Email: (general issues); (collection of arrears, penalties); (financing of preventive measures, discounts - allowances); (registries b / l, questions about payments to a personal account); (record for expense verification, reimbursement questions)
Director: E.G. Kostina
Director's office hours: Monday, from 09:00 to 10:30 at the address: st. Instrumentalnaya, 3B, window No. 21 (entrance from Aptekarskaya embankment, 12). Phone call: 677-87-17

Branch page

Branch №30

Areas:Vasileostrovskiy, Nevsky, Pushkin

Address: Instrumentalnaya st., 3B (entrance from Aptekarskaya embankment, 12)
Telephone: 677-87-17
Fax machine: 677-87-17 ext. 4167
Email:(field checks); (reception of reports); (overdue debt)
Director: THEM. Sevidova
Director's office hours: Monday, from 13:30 to 15:00 at the address: st. Instrumentalnaya, 3B, window No. 21 (entrance from Aptekarskaya embankment, 12). Phone call: 677-87-17

Branch page

Branch №31

On payments to victims of accidents at work, occupational diseases and issues of citizens of preferential categories

All organizations, as well as those individuals (including individual entrepreneurs) who have entered into agreements with employees employment contracts or providing for the payment of contributions "for injuries" GPC agreements, are required to submit the Calculation in the form 4-FSS (Article 3,, Clause 1 of Article 24 of the Federal Law of July 24, 1998 No. 125-FZ). We will tell you about the timing, the form for submitting the Calculation, the procedure for filling it out in our consultation, and we will also give an example of a completed form 4-FSS for 9 months of 2017.

Form 4-FSS for 9 months 2017

Form 4-FSS is a Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as for the cost of paying insurance coverage. Recall that from 01/01/2017 a new form 4-FSS is in force, approved by Order of the FSS dated 09/26/2016 No. 381. For the first time, insurers presented it for the 1st quarter of 2017.

It must be borne in mind that on 06/07/2017, by Order of the FSS No. 275, some changes were made to the Calculation form, which will need to be taken into account when preparing the 4-FSS form for 9 months of 2017.

In the new form, handed over for 9 months of 2017, in comparison with the Calculation for the 1st quarter and half of 2017, the following changes were made, in particular (Order of the FSS dated 07.06.2017 No. 275):

the field "Budgetary organization" appeared on the title page, where such organizations must indicate the source of funding;
line 1.1 “Debt for a reorganized insurant and (or) deregistered separate subdivision of a legal entity” was added to table 2;
Table 2 also includes line 14.1 “Debt owed by the territorial body of the Fund to the insured and (or) deregistered separate subdivision of the legal entity”. According to it, the assignee reflects the amount of debt owed to the territorial body of the FSS, which passed to it from the reorganized insured in connection with the succession, as well as the amount of debt owed to the territorial body of the FSS of the deregistered separate unit.

It is also clarified that in the field "Average number of employees" on the title page of the Calculation, the indicator is considered for the period from the beginning of the year.

Please note that the calculation is submitted for reporting period, which recognizes the first quarter, half a year, nine months of a calendar year, a calendar year (clause 2, article 22.1 of the Federal Law of July 24, 1998 No. 125-FZ). This means that Form 4-FSS is compiled on an accrual basis. Therefore, it is not entirely correct to talk, for example, about the 4-FSS form for the 3rd quarter of 2017. More correctly - about the form for 9 months of 2017. However, for convenience, denoting the last quarter, the data for which are presented in detail in the Calculation form, we will consider the Calculations for the 3rd quarter and 9 months as equivalent.

For the 4-FSS report for the 3rd quarter of 2017, the form in Excel can be downloaded.

Recall that if policyholders need to submit an updated Calculation for periods up to 2017, then it is necessary to use the form of forms that were in force in the relevant periods (clause 1.5 of article 24 of the Federal Law of July 24, 1998 No. 125-FZ).

New form 4-FSS for 9 months of 2017: how to take and when

The calculation in the form 4-FSS is submitted by the insurers to the territorial body of the FSS at the place of their registration. At the same time, the following deadlines are established (clause 1, article 24 of the Federal Law of July 24, 1998 No. 125-FZ):

on paper - no later than the 20th day of the month following the expired quarter;
V electronic form— not later than the 25th day of the month following the expired quarter.

You can submit Calculation on paper:

policyholders whose average number of individuals on whose behalf payments and other remunerations are made did not exceed 25 people over the previous year;
newly created (including during reorganization) organizations, in which the number of individuals mentioned above does not exceed 25 people.

Thus, Calculation 4-FSS for 9 months of 2017 must be submitted no later than:

10/20/2017, if the Calculation is submitted on paper;
10/25/2017 when submitting the form in electronic form.

The composition of the 4-FSS form for the 3rd quarter of 2017

In the 4-FSS form, there are both mandatory sheets and tables that are always submitted, and tables that are filled in and submitted only if there is data to fill them in (let's call them "additional"):

Mandatory sheet and tables	Additional tables
Title page	Table 1.1 “Information required for the calculation of insurance premiums by the insurers indicated ...”
Table 1 "Calculation of the base for calculating insurance premiums"	Table 3 "Costs for 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 a special assessment of working conditions…”

General requirements for filling out Calculation 4-FSS

Let's talk about some of the requirements for filling out the 4-FSS form when it is presented on paper. The calculation can be filled out both on a computer and printed on a printer, or filled out by hand in block letters with a black or blue ballpoint or fountain pen.

Only one indicator is entered in each line and the column corresponding to it. In the absence of an indicator, a dash is placed.

If an error is made in the 4-FSS form, the incorrect value is crossed out, the correct one is entered. The correction is certified by the signature of the insured or his representative, indicating the date of correction. If the policyholder has a seal, the corrections must be certified with it.

Correction of errors by means of a corrective or other similar means is not allowed.

After the form in the required volume of tables is prepared, continuous numbering of the completed pages is entered in the Calculation in the “page” field. On each page to be filled in at the top, it is necessary to fill in the fields “Insurant registration number” and “Subordination code”. You can find these data in the notification (notice) received by the insured during registration with the territorial body of the FSS.

At the bottom of each page of the Calculation, the signature of the insured (his representative) is put and the date of signing is indicated.

The procedure for filling out the Title Page and tables of the 4-FSS Calculation can be found in Appendix No. 2 to Order No. 381 of the FSS dated September 26, 2016.

For policyholders who are registered with the FSS of the constituent entities of the Russian Federation participating in pilot project, the features of filling out the 4-FSS form were approved by Order of the FSS dated March 28, 2017 No. 114.

Form 4-FSS for 9 months: sample filling

We will give a sample of filling out 4-FSS for 9 months of 2017 on conditional digital data. Please note that when preparing the 4-FSS for the 3rd quarter of 2017, the reporting period code 09 must be indicated on the form.

Form 4-FSS for the 3rd quarter of 2017 (sample) will be included in the composition of only mandatory tables.