Filling out the section “Calculation of accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases” of the Calculation form. III

"On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance from industrial accidents and occupational diseases, as well as payment costs / ConsultantPlus

Order
Appendix No. 1. Calculation of accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as payment costs insurance coverage(Form 4 - FSS)

Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases

Table 1. Calculation of the base for calculating insurance premiums
Table 1.1. Information necessary for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 Federal Law dated July 24, 1998 N 125-FZ
Table 2. Calculations for compulsory social insurance against industrial accidents and occupational diseases
Table 3. Expenses for compulsory social insurance against industrial accidents and occupational diseases
Table 4. Number of victims (insured) due to insured events in the reporting period
Table 5. Information on the results of a special assessment of working conditions (results of certification of workplaces for working conditions) and mandatory preliminary and periodic medical examinations of workers at the beginning of the year

Appendix No. 2. The procedure for filling out the calculation form for accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage (Form 4 - Social Insurance Fund)

I. General requirements
II. Filling title page Calculation forms
III. Filling out the section “Calculation of accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases” of the Calculation form

General requirements
Filling out Table 1 "Calculation of the base for calculating insurance premiums" of the Calculation form
Filling out table 1.1 "Information required 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" of the Calculation form
Filling out Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” of the Calculation form
Filling out Table 3 "Expenses for compulsory social insurance against accidents at work and occupational diseases" of the Calculation form
Filling out table 4 "Number of victims (insured) in connection with insured events in the reporting period" of the Calculation form
Filling out 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” of the Calculation form

Order

According to paragraph 1 of article 24 Federal Law of July 24, 1998 N 125-FZ "On compulsory social insurance against accidents at work and occupational diseases" (Collection of legislation Russian Federation, 1998, N 31, art. 3803; 2003, N 17, art. 1554; 2014, N 49, art. 6915; 2016, N 1, art. 14; N 27, art. 4183) order:

1. Approve:

calculation form for accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as for expenses for payment of insurance coverage (Form 4 - Social Insurance Fund) according to Appendix No. 1;

the procedure for filling out the calculation form for accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as for the costs of paying insurance coverage (Form 4 - Social Insurance Fund) according to Appendix No. 2.

SOCIAL INSURANCE FUND
RUSSIAN FEDERATION

ORDER
dated 09.26.16 N 381

ABOUT APPROVAL OF THE CALCULATION FORM
ACCORDING TO ACCRUED AND PAID INSURANCE PREMIUMS
FOR COMPULSORY SOCIAL INSURANCE AGAINST ACCIDENTS
CASES AT WORK AND OCCUPATIONAL DISEASES,
AND ALSO FOR THE COSTS OF PAYMENT OF INSURANCE PROVISIONS
AND THE PROCEDURE FOR COMPLETING IT

In accordance with paragraph 1 of Article 24 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3803; 2003, No. 17, Art. 1554; 2014, Art. 6915; No. 14, Art. 4183)

1. Approve:

2. Establish that this order applies when submitting a calculation form for accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage (Form 4 - Social Insurance Fund) starting from the first quarter of 2017 year.

Chairman of the Foundation
A.S.KIGIM

Appendix No. 1
to the order of the Social Fund

dated 09/26/2016 N 381

CALCULATION
on accrued and paid insurance premiums
for compulsory social insurance against accidents
at work and occupational diseases, as well as
on expenses for payment of insurance coverage

Appendix No. 2
to the order of the Social Fund
insurance of the Russian Federation
dated 09/26/2016 N 381

ORDER
COMPLETING THE CALCULATION FORM FOR ACCRUED AND PAID
INSURANCE PREMIUMS FOR COMPULSORY SOCIAL INSURANCE
FROM PRODUCTION AND PROFESSIONAL ACCIDENTS
DISEASES, AS WELL AS COSTS FOR PAYMENT OF INSURANCE
SECURITY (FORM 4 - FSS)

I. General requirements

1. The calculation form for accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as for the costs of paying insurance coverage (Form 4 - Social Insurance Fund) (hereinafter referred to as the Calculation, Calculation form) is filled out using funds computer technology or by hand with a ballpoint (fountain) pen in black or blue in block letters.

2. When filling out the Calculation form, only one indicator is entered in each line and the corresponding columns. If there are no indicators provided for in the Calculation form, a dash is placed in the line and the corresponding column.

The title page, table 1, table 2, table 5 of the Calculation form are mandatory for submission by all policyholders.

If there are no indicators to fill out table 1.1, table 3, table 4 of the Calculation form, these tables are not filled out and are not submitted.

To correct errors, you must cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the policyholder or his representative under the correction indicating the date of correction.

All corrections are certified by the seal (if any) of the policyholder/legal successor or his representative.

Errors may not be corrected by correction or other similar means.

3. After filling out the Calculation form, sequential numbering of the completed pages is entered in the “page” field.

At the top of each completed page of the Calculation, the fields “Insured's Registration Number” and “Subordination Code” are filled in in accordance with the notice (notification) of the insured issued upon registration (registration) with the territorial body of the Fund.

At the end of each page of the Calculation, the signature of the policyholder (successor) or his representative and the date of signing of the Calculation are affixed.

II. Filling out the cover page of the Calculation form

4. The title page of the Calculation form is filled out by the policyholder, except for the subsection “To be filled out by an employee of the territorial body of the Fund.”

5. When filling out the cover page of the Calculation form:

5.1. in the field "Insurant's registration number" the registration number of the insured is indicated;

5.2. the “Subordination Code” field consists of five cells and indicates the territorial body of the Fund in which the policyholder is currently registered;

5.3. in the "Adjustment number" field:

when submitting the primary Calculation, code 000 is indicated;

when submitted to the territorial body of the Settlement Fund, which reflects changes in accordance with Article 24 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” (Collection of Legislation of the Russian Federation, 1998 , N 31, art. 3803; 2014, no. 6915, no. 14, art. 4183 1998 N 125-FZ) (updated Calculation for the corresponding period), a number is entered indicating which account Calculation is taking into account changes made and additions are submitted by the policyholder to the territorial body of the Fund (for example: 001, 002, 003,...010).

The updated Calculation is presented in the form that was in force in the period for which errors (distortions) were identified;

5.4. in the “Reporting period (code)” field, enter the period for which the Calculation is being submitted, and the number of requests from the policyholder for the allocation of the necessary funds for payment insurance compensation.

When presenting the Calculation for the first quarter, half a year, nine months and a year, only the first two cells of the “Reporting period (code)” field are filled in. When applying for the allocation of the necessary funds for the payment of insurance coverage, only the last two cells are filled in in the “Reporting period (code)” field.

Reporting periods are the first quarter, half a year and nine months of the calendar year, which are designated respectively as “03”, “06”, “09”. The billing period is the calendar year, which is designated by the number "12". The number of requests from the policyholder for the allocation of the necessary funds to pay insurance compensation is indicated as 01, 02, 03,... 10;

5.5. in the “Calendar year” field, enter the calendar year for the billing period of which the Calculation (adjusted calculation) is being submitted;

5.6. The field "Cessation of activities" is filled in only in the event of termination of the activities of the organization - the insured in connection with liquidation or termination of activities as individual entrepreneur in accordance with paragraph 15 of Article 22.1 of the Federal Law of July 24, 1998 N 125-FZ (Collection of Legislation of the Russian Federation, 1998, N 31, Art. 3803; 2003, N 17, Art. 1554; 2016, N 27, Art. 4183). In these cases, the letter “L” is entered in this field;

5.7. in the field “Full name of the organization, separate subdivision/full name (last if available) of an individual entrepreneur, individual” the name of the organization is indicated in accordance with the constituent documents or a branch of a foreign organization operating in the territory of the Russian Federation, a separate subdivision; when submitting a Calculation by an individual entrepreneur, lawyer, notary dealing private practice, the head of a peasant farm, an individual who is not recognized as an individual entrepreneur, indicate his last name, first name, patronymic (the latter if available) (in full, without abbreviations) in accordance with the identity document;

5.8. in the "TIN" field ( identification number taxpayer (hereinafter - TIN), the TIN of the policyholder is indicated in accordance with the certificate of registration with tax authority legal entity, formed in accordance with the legislation of the Russian Federation, at its location on the territory of the Russian Federation.

For an individual who is not recognized as an individual entrepreneur (hereinafter - an individual), an individual entrepreneur, the TIN is indicated in accordance with the certificate of registration with the tax authority of the individual at the place of residence in the territory of the Russian Federation.

When an organization fills out a TIN, which consists of ten characters, in the area of twelve cells reserved for recording the TIN indicator, zeros (00) should be entered in the first two cells;

5.9. in the field "KPP" (reason code for registration) (hereinafter - KPP) at the location of the organization, the KPP is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location in the territory Russian Federation.

The checkpoint at the location of the separate division is indicated in accordance with the notice of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location of the separate division on the territory of the Russian Federation;

5.10. in the field "OGRN (OGRNIP)" the main state registration number (hereinafter referred to as OGRN) is indicated in accordance with the certificate of state registration a legal entity formed in accordance with the legislation of the Russian Federation, at its location on the territory of the Russian Federation.

For an individual entrepreneur, the main state registration number of an individual entrepreneur (hereinafter referred to as OGRNIP) is indicated in accordance with the certificate of state registration of an individual as an individual entrepreneur.

When filling out the OGRN of a legal entity, which consists of thirteen characters, in the area of fifteen cells reserved for recording the OGRN indicator, zeros (00) should be entered in the first two cells;

5.11. In the field "Code according to OKVED" the code is indicated according to the All-Russian Classifier of Species economic activity OK 029-2014 (NACE Rev. 2) for the main type of economic activity of the insured, determined in accordance with Decree of the Government of the Russian Federation of December 1, 2005 N 713 “On approval of the Rules for classifying types of economic activities as professional risk” (Collection of Legislation of the Russian Federation, 2005, N 5300; 2011, N 2, Art. 392; 2016, N 26, Art. health and social development of the Russian Federation dated January 31, 2006 N 55 "On approval of the Procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as types of economic activity of the insurer's divisions, which are independent classification units" ( registered by the Ministry of Justice of the Russian Federation on February 20, 2006, registration N 7522) as amended by orders of the Ministry of Health and Social Development of the Russian Federation dated August 1, 2008 N 376n (registered by the Ministry of Justice of the Russian Federation on August 15, 2008, registration N 12133 ), dated June 22, 2011 N 606n (registered by the Ministry of Justice of the Russian Federation on August 3, 2011, registration N 21550), dated October 25, 2011 N 1212n (registered by the Ministry of Justice of the Russian Federation on February 20, 2012, registration N 23266 ) (hereinafter referred to as Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 N 55).

Newly created organizations - insurers for compulsory social insurance against industrial accidents and occupational diseases indicate the code according to the state registration authority, and starting from the second year of activity - the code confirmed in in the prescribed manner in the territorial bodies of the Fund.

5.12. In the field "Budget organization: 1 - Federal budget 2 - Budget of a constituent entity of the Russian Federation 3 - Budget of a municipal entity 4 - Mixed financing" indicates the insured who is budgetary organization, in accordance with the source of funding;
(Clause 5.12 introduced by Order of the Federal Tax Service of the Russian Federation dated 06/07/2017 N 275)

5.13. in the "Number" field contact phone number" indicates urban or mobile number telephone number of the policyholder/legal successor or representative of the policyholder with the city code or mobile operator, respectively. The numbers are filled in in each cell without using the dash and parenthesis signs;

5.14. in the fields provided for indicating the registration address:

legal entities - legal address is indicated;

individuals, individual entrepreneurs - indicate the registration address at the place of residence;

5.15. in the field "Average number of employees" the average number of employees is indicated, calculated in accordance with those approved by the authorized Government of the Russian Federation federal body executive power forms of federal statistical observation and instructions for filling them out (Part 4 of Article 6 of the Federal Law of November 29, 2007 N 282-FZ “On official statistical accounting and the system of state statistics in the Russian Federation” (Collected Legislation of the Russian Federation, 2007, N 49, Art. 6043; 2012, No. 5784; 2013, Art. 3463; beginning of the year.

In the fields “Number of working disabled people”, “Number of workers engaged in work with harmful and (or) dangerous production factors” the list number of working disabled people, workers engaged in work with harmful and (or) dangerous production factors, calculated in accordance with federal statistical observation forms approved by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of Federal Law No. 282-FZ of November 29, 2007) as of the reporting date;

5.16. information on the number of pages of the submitted Calculation and the number of attached sheets of supporting documents is indicated in the fields “Calculation submitted on” and “with the attachment of supporting documents or their copies on”;

5.17. in the field “I confirm the accuracy and completeness of the information specified in this calculation”:

in the field “1 - policyholder”, “2 – representative of the policyholder”, “3 – legal successor”, if the accuracy and completeness of the information contained in the Calculation is confirmed by the head of the organization, individual entrepreneur or individual, the number “1” is entered; in case of confirmation of the accuracy and completeness of the information, the representative of the policyholder enters the number “2”; if the accuracy and completeness of the information is confirmed, the legal successor of the liquidated organization enters the number “3”;

in the field “Full name (last if available) of the head of the organization, individual entrepreneur, individual, representative of the policyholder” when confirming the accuracy and completeness of the information contained in the Calculation:

The head of the organization - the policyholder/successor - indicates the last name, first name, patronymic (last if available) of the head of the organization in full accordance with the constituent documents;

Individual, individual entrepreneur - indicate the surname, first name, patronymic (last if available) of the individual, individual entrepreneur;

The representative of the policyholder/legal successor - an individual - indicates the last name, first name, patronymic (last if available) of the individual in accordance with the identity document;

The representative of the policyholder/legal successor - a legal entity - indicates the name of this legal entity in accordance with the constituent documents, and affixes the seal of the organization;

in the fields "Signature", "Date", "M.P." the signature of the policyholder/successor or his representative is affixed, the date of signing the Calculation; in case of submission of the Calculation by the organization, a stamp is affixed (if any);

in the field "Document confirming the authority of the representative" the type of document confirming the authority of the representative of the policyholder/legal successor is indicated;

5.18. The field “To be filled in by an employee of the territorial body of the Fund Information on the submission of the calculation” is filled in when submitting the Calculation for on paper:

in the field "This calculation is submitted (code)" the method of presentation is indicated ("01" - on paper, "02" - by post);

in the field “with the attachment of supporting documents or their copies on sheets” the number of sheets, supporting documents or their copies attached to the Calculation is indicated;

In the field "Date of submission of calculation" the following is entered:

date of submission of the Calculation in person or through a representative of the policyholder;

date of sending the postal item with a description of the attachment when sending the Calculation by mail.

In addition, in this section the surname, name and patronymic (if any) of the employee of the territorial body of the Fund that accepted the Calculation are indicated, and his signature is affixed.

III. Filling out the section "Calculation based on accrued
paid insurance premiums for compulsory social
industrial accident insurance

General requirements

6. An insured who has independent classification units, allocated in accordance with Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 N 55, submits a Calculation compiled for the organization as a whole and for each division of the insured, which is an independent classification unit.

Filling out table 1 "Calculation of the base for calculating insurance
contributions" Calculation form

7. When filling out the table:

7.1. line 1 in the corresponding columns reflects the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period ;

7.2. in line 2 in the corresponding columns the amounts not subject to insurance premiums are reflected in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ;

7.3. line 3 reflects the base for calculating insurance premiums, which is defined as the difference in line indicators (line 1 - line 2);

7.4. line 4 in the corresponding columns reflects the amount of payments in favor of working disabled people;

7.5. line 5 indicates the size insurance tariff, which is established depending on the class of professional risk to which the insured belongs (separate division);

7.6. line 6 contains the percentage of the discount to the insurance rate established by the territorial body of the Fund for the current calendar year 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 dated 30 May 2012 N 524 “On approval of the Rules for establishing discounts and surcharges for insurers on insurance rates for compulsory social insurance against industrial accidents and occupational diseases” (Collected Legislation of the Russian Federation, 2012, N 23, Art. 3021; 2013, N 22 , Art. 2809; 2014, No. 32, Art. 4499) (hereinafter referred to as Resolution of the Government of the Russian Federation of May 30, 2012 No. 524);

7.7. line 7 indicates the percentage of the premium to the insurance rate established by the territorial body of the Fund for the current calendar year in accordance with Decree of the Government of the Russian Federation dated May 30, 2012 N 524;

7.8. line 8 indicates the date of the order of the territorial body of the Fund to establish the policyholder ( separate division) surcharges to the insurance rate;

7.9. line 9 indicates the amount of the insurance rate, 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.

Filling out table 1.1 "Information required
for calculating insurance premiums by policyholders,
specified in paragraph 2.1 of Article 22 of the Federal Law
dated July 24, 1998 N 125-FZ "Calculation forms

8. The table is filled out by insurers sending their workers temporarily under an agreement on the provision of labor for workers (personnel) in the cases and on the conditions that are established Labor Code Russian Federation (Collection of Legislation of the Russian Federation, 2002, N 1, Art. 3, N 30, Art. 3014, 3033; 2003, N 27, Art. 2700; 2004, N 18, Art. 1690; N 35, Art. 3607 ; 2005, Art. 27; 2006, Art. 2878; 2007, Art. 30, Art. 3808; Art. 484; Art. 6070; Art. 3613; 6235, 6236, N 17, 21; N 29, N 30, N 46, N 48; 5717, No. 4196; 2011, No. 49; No. 3539; 4591, 4596; art. 6333, 6735; no. 7015, 7031; art. 1553; art. 2125; art. 6399; art. 6954, 6959; 1668, Article 2326, 2329; 52, art. 6986; 2014, N 14, art. 1542, 1547, 1548; N 19, Art. 2321; N 23, Art. 2930; N 26, art. 3405; N 30, art. 4217; N 45, art. 6143; N 48, art. 6639; N 49, art. 6918; N 52, art. 7543, 7554; 2015, N 1, art. 10, 42, 72; N 14, art. 2022; N 18, art. 2625; N 24, art. 3379; N 27, art. 3991, 3992; N 29, Art. 4356, 4359, 4363, 4368; N 41, art. 5639; 2016, N 1, art. 11, 54; N 18, art. 2508, N 27, art. 4169, 4172, 4205, 4238, 4280, 4281), Law of the Russian Federation of April 19, 1991 N 1032-1 “On employment in the Russian Federation” (Collected Legislation of the Russian Federation, 1996, N 17, Art. 1915; 1998, N 30, art. 3613; N 18, art. 3696; N 30, art. 3033; 2004, N 3607, art. 10; 5084; 2008, Art. 3616; 2009, Art. 3739; Art. 6443; 3993; Art. 2011, Art. 3880; Art. 4296; Art. 2012; Art. 4322; 2013, No. 717, No. 3477, No. 2321, No. 4217; N 1, Art. 8, 14; N 11, Art. 1493), other federal laws, to work for another legal entity or individual entrepreneur.

9. When filling out the table:

9.1. the number of completed lines in Table 1.1 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 workers (personnel) in the cases and under the conditions established by the Labor Code of the Russian Federation, the Law of the Russian Federation of April 19, 1991 year N 1032-1 “On employment of the population in the Russian Federation” (hereinafter referred to as the agreement), other federal laws;

9.2. in columns 2, 3, 4, the registration number in the Fund, TIN and OKVED of the receiving legal entity or individual entrepreneur are indicated respectively;

9.3. column 5 indicates total number employees temporarily sent under a contract to work for a specific legal entity or individual entrepreneur;

9.4. Column 6 reflects payments in favor of employees temporarily assigned under a contract, from whom accrued insurance premiums, cumulatively for the first quarter, half year, 9 months of the current period and the year, respectively;

9.5. Column 7 reflects payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.6. columns 8, 10, 12 reflect payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.7. 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;

9.8. Column 14 indicates the amount of the insurance rate, which is set depending on the class of professional risk to which the receiving legal entity or individual entrepreneur belongs;

9.9. Column 15 indicates the amount of the insurance rate of the receiving legal entity or individual entrepreneur, 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.

Filling out table 2 "Calculations for compulsory social

and occupational diseases" Calculation forms

10. The table is filled based on records accounting the policyholder.

11. When filling out the table:

11.1. Line 1 reflects the amount of debt for insurance premiums from industrial accidents and occupational diseases that the insurer has accumulated 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;

11.1.1. on line 1.1 in accordance with Article 23 of the Federal Law of July 24, 1998 N 125-FZ, the policyholder - legal successor reflects the amount of debt transferred to him from the reorganized insurer in connection with the succession, and (or) the legal entity reflects the amount of debt deregistered separate division;
(Clause 11.1.1 introduced by Order of the Federal Tax Service of the Russian Federation dated 06/07/2017 N 275)

11.2. line 2 reflects the amount of accrued insurance contributions for compulsory social insurance against industrial accidents and occupational diseases from the beginning of the billing period 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”;

11.3. line 3 reflects the amount of contributions accrued by the territorial body of the Fund based on reports of on-site and desk audits;

11.4. line 4 reflects the amounts of expenses not accepted for offset by the territorial body of the Fund for the past billing periods according to reports of on-site and desk inspections;

11.5. 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 Fund;

11.6. line 6 reflects the amounts received from the territorial body of the Fund to the bank account of the policyholder in order to reimburse expenses exceeding the amount of accrued insurance premiums;

11.7. line 7 reflects the amounts transferred by the territorial body of the Fund to the policyholder’s bank account as a return of overpaid (collected) amounts of insurance premiums, offset of the amount of overpaid (collected) insurance premiums to pay off the debt on penalties and fines to be collected.

11.8. line 8 - control line, where the sum of the values of lines 1 to 7 is indicated;

11.9. Line 9 shows the amount of debt at the end of the reporting (calculation) period based on the policyholder’s accounting data:

line 10 reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting (calculation) period, formed due to the excess of expenses incurred for compulsory social insurance against accidents at work and occupational diseases over the amount of insurance premiums subject to transfer to the territorial body of the Fund;

line 11 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the end of the reporting period;

11.10. Line 12 shows the amount of debt at the beginning of the billing period:

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 industrial accidents and occupational diseases over the amount of insurance contributions subject to transfer to the territorial body of the Fund, which during the billing period did not changes (based on the policyholder’s accounting data);

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 policyholder at the beginning of the billing period;

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

11.11.1. on line 14.1, the policyholder - legal successor reflects the amount of debt owed to the territorial body of the Fund, transferred to it from the reorganized policyholder in connection with the succession and (or) the legal entity reflects the amount of debt owed to the territorial body of the Fund of the deregistered separate division;
(Clause 11.11.1 introduced by Order of the Federal Insurance Service of the Russian Federation dated 06/07/2017 N 275)

11.12. line 15 reflects the costs of compulsory social insurance against industrial accidents and occupational diseases 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”;

11.13. line 16 reflects the amounts of insurance premiums transferred by the policyholder to the personal account of the territorial body of the Fund, opened with the authorities Federal Treasury, indicating the date and number of the payment order;

11.14. line 17 reflects the written off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific policyholders or the industry for writing off arrears, as well as the amount of debt written off in accordance with Part 1 of Article 26.10 of the Federal Law of July 24, 1998. N 125-FZ;
(clause 11.14 as amended by Order of the Federal Insurance Service of the Russian Federation dated 06/07/2017 N 275)

11.15. line 18 - control line, which shows the sum of the values of lines 12, 14.1 - 17;
(as amended by Order of the Federal Tax Service of the Russian Federation dated 06/07/2017 N 275)

11.16. line 19 reflects the debt owed by the policyholder at the end of the reporting (calculation) period based on the policyholder's accounting data, including arrears (line 20).

Filling out table 3 "Expenditures for compulsory social
insurance against accidents at work
and occupational diseases" Calculation forms

12. When filling out the table:

12.1. Lines 1, 4, 7 reflect the expenses incurred by the policyholder 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 insured who suffered in another organization;

12.2. Line 9 reflects expenses incurred by the insurer to finance preventive measures to reduce industrial injuries and occupational diseases. 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 Russian Federation dated December 10, 2012 N 580n (registered by the Ministry of Justice of the Russian Federation on December 29, 2012, registration N 26440) as amended by orders of the Ministry of Labor and Social Protection of the Russian Federation dated May 24, 2013 N 220n (registered by the Ministry of Justice Russian Federation July 2, 2013, registration N 28964), dated February 20, 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), dated April 29, 2016 N 201n (registered by the Ministry of Justice Russian Federation on August 1, 2016, registration N 43040), dated July 14, 2016 N 353n (registered by the Ministry of Justice of the Russian Federation on August 8, 2016, registration N 43140);

12.3. line 10 - control line, which shows the sum of the values of lines 1, 4, 7, 9;

12.4. Line 11 reflects the amount of accrued and unpaid benefits for reference, with the exception of the amounts of benefits accrued for last month reporting period for which it was not missed established by law Russian Federation deadline for payment of benefits;

12.5. Column 3 shows the number of paid days for temporary disability due to an industrial accident or occupational disease (vacation for sanatorium treatment);

12.6. Column 4 reflects cumulative expenses from the beginning of the year, offset against insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

Filling out table 4 "Number of victims
(insured) in connection with insured events in the reporting period
period" of the Calculation form

13. When filling out the table:

13.1. on 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 dated October 24, 2002 No. 73 “On approval of document forms required for investigation and recording accidents at work, and provisions on the specifics of investigating accidents at work in certain industries and organizations" (registered by the Ministry of Justice of the Russian Federation on December 5, 2002, registration No. 3999) as amended by order of the Ministry of Labor and Social Protection of the Russian Federation dated 20 February 2014 N 103н (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), highlighting the number of cases with fatal(line 2);

13.2. 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 approval of the Regulations on the investigation and recording of occupational diseases” (Collected Legislation Russian Federation, 2000, No. 52, Art. 5149; 2015, No. 1, Art.

13.3. line 4 reflects the sum of the values of lines 1, 3, 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;

13.4. 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, you should take into account insurance cases for reporting period by the date of the examination to verify the occurrence of the insured event.

Filling out Table 5 "Information on the results of the conducted
special assessment of working conditions and mandatory mandatory
preliminary and periodic medical examinations
employees at the beginning of the year" Calculation forms

14. When filling out the table:

14.1. 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; if a special assessment of working conditions was not carried out by the insured, then “0” is entered in columns 4 - 6.

In the event that the validity period of the results of certification of workplaces for working conditions, carried out in accordance with the Federal Law of December 28, 2013 N 426-FZ "On Special Assessment of Working Conditions" (Collection of Legislation of the Russian Federation, 2013) , N 52, Art. 6991; 2014, Art. 3366; 2015, Art. 4342; 2016, N 18, Art. 2512) ) order, has not expired, then on line 1 in columns 4 - 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information based on this certification is indicated.

14.2. on line 2, columns 7 - 8 indicate data on the number of workers engaged in work with harmful and (or) hazardous production factors who are subject to and have undergone 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 (examinations) of workers employed in heavy labor work and work with harmful and (or) dangerous working conditions, approved by order of the Ministry of Health and Social Development of the Russian Federation dated April 12, 2011 N 302n (registered by the Ministry of Justice of the Russian Federation on October 21, 2011, registration N 22111) as amended, introduced by orders of the Ministry of Health of the Russian Federation dated May 15, 2013 N 296n (registered by the Ministry of Justice of the Russian Federation on July 3, 2013, registration N 28970), dated December 5, 2014 N 801n (registered by the Ministry of Justice of the Russian Federation on February 3, 2015 , registration N 35848) (hereinafter referred to as the Procedure) 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 over the previous year (clause 12 of the Procedure);

14.3. 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;

14.4. Column 8 indicates the number of employees engaged in work with harmful and (or) hazardous production factors who have undergone mandatory preliminary and periodic inspections.

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 .

Policyholders will submit quarterly payments in form 4-FSS in its current form for the last time. All organizations and individual entrepreneurs with employees must provide the calculation. What is the deadline for submitting the annual 4-FSS, is there any new form, on which policyholders need to report and what threatens those who do not submit 4-FSS on time, you will learn from our article.

Form 4-FSS for the 4th quarter of 2016

Form 4-FSS is the main quarterly report of insurers to the Social Insurance Fund, which reflects information on contributions both for insurance for temporary disability and maternity, and for occupational diseases and industrial accidents. The 4-FSS calculation for the 4th quarter of 2016 is submitted in exactly this way in full force, but starting from the reporting of the first quarter of 2017, its volume will decrease and will only include information on contributions for “injuries”.

The 4-FSS annual calculation should be filled out according to the form approved by FSS Order No. 59 dated February 26, 2015, as amended on July 4, 2016. The procedure for filling out the calculation was approved by the same order (Appendix No. 2).

Be careful: by order of the FSS No. 381 of September 26, 2016, a new form 4-FSS was adopted, but you must report on it no earlier than for the 1st quarter of 2017.

The latest updates to the currently valid Form 4-FSS were made by order of the FSS of Russia dated July 4, 2016 No. 260 for reporting for 9 months of 2016. The changes affected organizations sending their employees to other employers for temporary work. To correctly reflect accruals for such employees, Table 6.1 was introduced into the calculation.

No changes were made directly to the Social Insurance Fund report for the 4th quarter of 2016, so the same form should be used as in the last quarter. The composition of the 4-FSS calculation for 2016 will be as follows:

all policyholders, even those who did not have accruals for contributions to the Social Insurance Fund, must submit a title page and calculation tables 1, 3, 6, 7, 10. If there is no data in these tables at all, dashes are placed in all columns, then they are followed print and submit as part of the report;
policyholders who have had accruals, in addition to the mandatory tables, submit tables that contain the corresponding indicators: 2, 3.1, 4, 4.1, 4.2, 4.3, 5, 6.1, 8. Tables that do not contain data should be printed and submitted as part of no calculation needed.

To whom to submit 4-FSS reports for the 4th quarter of 2016

Insurance premiums, not excluding contributions to the Social Insurance Fund (except for “injuries”), from January 1, 2017 will come under the control of the tax service. The Federal Tax Service will need to not only transfer insurance payments, but also submit reports on them.

Despite this, the calculation of 4-FSS for 2016 in January 2017 will still be accepted by the Social Insurance Fund. Moreover, in 2017, it is the Social Insurance Fund that will accept reports on insurance premiums for periods earlier than 01/01/2017, which means that clarification in Form 4-FSS for all previous periods, including 2016, will need to be sent to Social Insurance, and not to the tax office (letter of the Federal Tax Service of the Russian Federation dated August 17, 2016 No. 02-09-11/04-03-17282; Article 23 of Law dated July 3, 2016 No. 250-FZ).

In 2017, contributions for “injuries” remain entirely in the hands of the Social Insurance Fund - both control over their accrual and payment, and acceptance of reports. An updated form 4-FSS will be intended for this, but without the section on insurance premiums in terms of maternity and disability.

FSS deadline for the 4th quarter of 2016

When do you need to provide the 4-FSS calculation for 2016? It depends on the type in which it will be surrendered. If an organization or individual entrepreneur employs more than 25 employees, the report is submitted exclusively electronically; if the number is smaller, then the report can be submitted both electronically and on paper. Please note that non-compliance electronic form calculation, the policyholder may be fined 200 rubles. Next year the fine will remain the same.

Depending on the form, the deadline for submitting the Social Insurance Fund for the 4th quarter of 2016 will be as follows:

paper report – January 20, 2017;
electronic report – January 25, 2017.

Policyholders who had no accruals for insurance premiums to Social Insurance in 2016 are not exempt from submitting reports - they must submit a zero calculation within the same time frame.

If the 4-FSS calculation is not submitted on time, the policyholder faces a fine for each overdue month (even incomplete) - 5% of the amount of contributions for the reporting quarter (minus benefits paid), but no more than 30% of this amount and no less 1000 rubles, and the fine will be imposed on two grounds:

for failure to submit reports on contributions for illness and maternity (Part 1, Article 46 of Law No. 212-FZ);
for failure to submit a report on “injuries” (Part 1 of Article 19 of Law No. 125-FZ).

Since Form 4-FSS for the 4th quarter of 2016 contains information about two types of insurance premiums, and actually includes two types of reports, the fine is applied for each of them separately, this was explained by the FSS of the Russian Federation in its letter dated August 23, 2011 No. 14- 03-11/08-9440. In case of overdue zero report a minimum fine will be imposed on the policyholder, but also on two grounds and in total it will be 2000 rubles.

You can download form 4-FSS for the 4th quarter of 2016.

SOCIAL INSURANCE FUND
RUSSIAN FEDERATION

ORDER
dated 09.26.16 N 381

1. Approve:

form calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for payment of insurance coverage (Form 4 - Social Insurance Fund) in accordance with Appendix No. 1;

Chairman of the Foundation
A.S.KIGIM

Appendix No. 1
to the order of the Social Fund

dated 09/26/2016 N 381

CALCULATION
on accrued and paid insurance premiums
for compulsory social insurance against accidents
at work and occupational diseases, as well as
on expenses for payment of insurance coverage

Appendix No. 2
to the order of the Social Fund
insurance of the Russian Federation
dated 09/26/2016 N 381

ORDER
COMPLETING THE CALCULATION FORM FOR ACCRUED AND PAID
INSURANCE PREMIUMS FOR COMPULSORY SOCIAL INSURANCE
FROM PRODUCTION AND PROFESSIONAL ACCIDENTS
DISEASES, AS WELL AS COSTS FOR PAYMENT OF INSURANCE
SECURITY (FORM 4 - FSS)

I. General requirements

The title page, table 1, table 2, table 5 of the Calculation form are mandatory for submission by all policyholders.

If there are no indicators to fill out table 1.1, table 3, table 4 of the Calculation form, these tables are not filled out and are not submitted.

All corrections are certified by the seal (if any) of the policyholder/legal successor or his representative.

Errors may not be corrected by correction or other similar means.

3. After filling out the Calculation form, sequential numbering of the completed pages is entered in the “page” field.

At the end of each page of the Calculation, the signature of the policyholder (successor) or his representative and the date of signing of the Calculation are affixed.

II. Filling out the cover page of the Calculation form

4. The title page of the Calculation form is filled out by the policyholder, except for the subsection “To be filled out by an employee of the territorial body of the Fund.”

5. When filling out the cover page of the Calculation form:

5.1. in the field "Insurant's registration number" the registration number of the insured is indicated;

5.2. the “Subordination Code” field consists of five cells and indicates the territorial body of the Fund in which the policyholder is currently registered;

5.3. in the "Adjustment number" field:

when submitting the primary Calculation, code 000 is indicated;

when submitted to the territorial body of the Settlement Fund, which reflects changes in accordance with Article 24 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” (Collection of Legislation of the Russian Federation, 1998 , N 31, art. 3803; 2014, no. 6915, no. 14, art. 4183 1998 N 125-FZ) (updated Calculation for the corresponding period), a number is entered indicating which account Calculation, taking into account the changes and additions made, is submitted by the policyholder to the territorial body of the Fund (for example: 001, 002, 003,...010 ).

The updated Calculation is presented in the form that was in force in the period for which errors (distortions) were identified;

5.4. in the “Reporting period (code)” field, the period for which the Calculation is being submitted and the number of requests from the policyholder for the allocation of the necessary funds for the payment of insurance compensation are entered.

5.5. in the “Calendar year” field, enter the calendar year for the billing period of which the Calculation (adjusted calculation) is being submitted;

5.6. The field “Cessation of activities” is filled in only in the event of termination of the activities of the organization - the insured in connection with liquidation or termination of activities as an individual entrepreneur in accordance with paragraph 15 of Article 22.1 of the Federal Law of July 24, 1998 N 125-FZ (Collection of Legislation of the Russian Federation, 1998, No. 3803; 2003, No. 1554; 2016, No. 4183). In these cases, the letter “L” is entered in this field;

5.7. in the field “Full name of the organization, separate subdivision/full name (last if available) of an individual entrepreneur, individual” the name of the organization is indicated in accordance with the constituent documents or a branch of a foreign organization operating in the territory of the Russian Federation, a separate subdivision; when submitting a Calculation by an individual entrepreneur, a lawyer, a notary engaged in private practice, the head of a peasant farm, an individual who is not recognized as an individual entrepreneur, his last name, first name, patronymic (the latter if available) (in full, without abbreviations) are indicated in accordance with the document , identification;

5.8. in the "TIN" field (taxpayer identification number (hereinafter - TIN)) the policyholder's TIN is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at its location in the territory of the Russian Federation.

When an organization fills out a TIN, which consists of ten characters, in the area of twelve cells reserved for recording the TIN indicator, zeros (00) should be entered in the first two cells;

5.10. in the field "OGRN (OGRNIP)" the main state registration number (hereinafter referred to as OGRN) is indicated in accordance with the certificate of state registration of a legal entity formed in accordance with the legislation of the Russian Federation at its location on the territory of the Russian Federation.

5.11. In the field "Code according to OKVED" the code is indicated according to the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2) for the main type of economic activity of the insured, determined in accordance with Decree of the Government of the Russian Federation of December 1, 2005 N 713 "On approval of the Rules for classifying types of economic activities as professional risk" (Collected Legislation of the Russian Federation, 2005, No. 50, Art. 5300; 2010, No. 52, Art. 7104; 2011, No. 2, Art. 392; 2013, No. 13, Art. 1559; 2016, N 26, Art. 4057) and the order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 N 55 “On approval of the Procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against industrial and professional accidents diseases - a legal entity, as well as types of economic activities of the insurer's divisions, which are independent classification units" (registered by the Ministry of Justice of the Russian Federation on February 20, 2006, registration N 7522) as amended by orders of the Ministry of Health and Social Development of the Russian Federation dated August 1, 2008 N 376n (registered by the Ministry of Justice of the Russian Federation on August 15, 2008, registration N 12133), dated June 22, 2011 N 606n (registered by the Ministry of Justice of the Russian Federation on August 3, 2011, registration N 21550), dated October 25, 2011 No. 1212n (registered by the Ministry of Justice of the Russian Federation on February 20, 2012, registration No. 23266) (hereinafter referred to as Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55).

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.

5.12. in the "Contact telephone number" field, indicate the city or mobile telephone number of the policyholder/successor or representative of the policyholder with the city code or cellular operator, respectively. The numbers are filled in in each cell without using the dash and parenthesis signs;

5.13. in the fields provided for indicating the registration address:

legal entities - legal address is indicated;

individuals, individual entrepreneurs - the registration address at the place of residence is indicated;

5.14. in the field "Average number of employees" the average number of employees is indicated, calculated in accordance with the federal statistical observation forms approved by the federal executive body authorized by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of the Federal Law of November 29, 2007 N 282- Federal Law "On official statistical accounting and the system of state statistics in the Russian Federation" (Collected Legislation of the Russian Federation, 2007, N 49, Art. 6043; 2012, N 43, Art. 5784; 2013, N 27, Art. 3463; N 30, Art. 4084) (hereinafter referred to as Federal Law of November 29, 2007 N 282-FZ) as of the reporting date.

5.15. information on the number of pages of the submitted Calculation and the number of attached sheets of supporting documents is indicated in the fields “Calculation submitted on” and “with the attachment of supporting documents or their copies on”;

5.16. in the field “I confirm the accuracy and completeness of the information specified in this calculation”:

Individual, individual entrepreneur - indicate the surname, first name, patronymic (last if available) of the individual, individual entrepreneur;

in the field "Document confirming the authority of the representative" the type of document confirming the authority of the representative of the policyholder/legal successor is indicated;

5.17. The field “To be filled in by an employee of the territorial body of the Fund Information on the submission of the calculation” is filled in when submitting the Calculation on paper:

in the field "This calculation is submitted (code)" the method of presentation is indicated ("01" - on paper, "02" - by post);

in the field “with the attachment of supporting documents or their copies on sheets” the number of sheets, supporting documents or their copies attached to the Calculation is indicated;

In the field "Date of submission of calculation" the following is entered:

date of submission of the Calculation in person or through a representative of the policyholder;

date of sending the postal item with a description of the attachment when sending the Calculation by mail.

In addition, this section indicates the last name, first name and patronymic (if any) of the employee of the territorial body of the Fund who accepted the Calculation, and puts his signature.

III. Filling out the section "Calculation based on accrued
paid insurance premiums for compulsory social
industrial accident insurance

General requirements

Filling out table 1 "Calculation of the base for calculating insurance
contributions" Calculation form

7. When filling out the table:

7.2. in line 2 in the corresponding columns the amounts not subject to insurance premiums are reflected in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ;

7.3. line 3 reflects the base for calculating insurance premiums, which is defined as the difference in line indicators (line 1 - line 2);

7.4. line 4 in the corresponding columns reflects the amount of payments in favor of working disabled people;

7.5. line 5 indicates the amount of the insurance tariff, which is set depending on the class of professional risk to which the insured belongs (separate division);

7.8. line 8 indicates the date of the order of the territorial body of the Fund to establish an additional premium to the insurance tariff for the policyholder (separate unit);

8. 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 on the conditions established by the Labor Code of the Russian Federation (Collected Legislation of the Russian Federation, 2002, No. 1, Art. 3, No. 30, Art. . 3014, 3033; 2004, N 1690; 2005, N 27; , Art. 2878; Art. 17, Art. 3808; Art. 49, article 6070; 2008, article 812; article 3616; article 6236; ; N 29, art. 3732, 3739; 1, Art. 49; Art. 3539; Art. 4586, 4591, 4596; ; N 49, art. 7031; Art. 6399; N 50, art. 6954, 6957, 6959; N 53, art. 7605; 2013, N 14, art. 1666, 1668; N 19, Art. 2322, 2326, 2329; N 23, Art. 2866, 2883; N 27, art. 3449, 3454, 3477; N 30, art. 4037; N 48, art. 6165; N 52, art. 6986; 2014, N 14, art. 1542, 1547, 1548; N 19, Art. 2321; N 23, Art. 2930; N 26, art. 3405; N 30, art. 4217; N 45, art. 6143; N 48, art. 6639; N 49, art. 6918; N 52, art. 7543, 7554; 2015, N 1, art. 10, 42, 72; N 14, art. 2022; N 18, art. 2625; N 24, art. 3379; N 27, art. 3991, 3992; N 29, Art. 4356, 4359, 4363, 4368; N 41, art. 5639; 2016, N 1, art. 11, 54; N 18, art. 2508, N 27, art. 4169, 4172, 4205, 4238, 4280, 4281), Law of the Russian Federation of April 19, 1991 N 1032-1 “On employment in the Russian Federation” (Collected Legislation of the Russian Federation, 1996, N 17, Art. 1915; 1998, N 30, art. 3613; N 18, art. 3696; N 30, art. 3033; 2004, N 3607, art. 10; 5084; 2008, Art. 3616; 2009, Art. 3739; Art. 6443; 3993; Art. 2011, Art. 3880; Art. 4296; Art. 2012; Art. 4322; 2013, No. 717, No. 3477, No. 2321, No. 4217; N 1, Art. 8, 14; N 11, Art. 1493), other federal laws, to work for another legal entity or individual entrepreneur.

9. When filling out the table:

9.2. in columns 2, 3, 4, the registration number in the Fund, TIN and OKVED of the receiving legal entity or individual entrepreneur are indicated respectively;

9.3. Column 5 indicates the total number of employees temporarily assigned under a contract to work for a specific legal entity or individual entrepreneur;

9.4. Column 6 reflects payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are charged, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.6. columns 8, 10, 12 reflect payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.7. 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;

9.8. Column 14 indicates the amount of the insurance rate, which is set depending on the class of professional risk to which the receiving legal entity or individual entrepreneur belongs;

Filling out table 2 "Calculations for compulsory social

and occupational diseases" Calculation forms

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

11. When filling out the table:

11.1. Line 1 reflects the amount of debt for insurance premiums from industrial accidents and occupational diseases that the insurer has accumulated 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;

11.3. line 3 reflects the amount of contributions accrued by the territorial body of the Fund based on reports of on-site and desk audits;

11.4. line 4 reflects the amounts of expenses not accepted for offset by the territorial body of the Fund for past billing periods based on reports of on-site and desk inspections;

11.5. 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 Fund;

11.8. line 8 - control line, where the sum of the values of lines 1 to 7 is indicated;

11.9. Line 9 shows the amount of debt at the end of the reporting (calculation) period based on the policyholder’s accounting data:

line 11 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the end of the reporting period;

11.10. Line 12 shows the amount of debt at the beginning of the billing period:

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 policyholder at the beginning of the billing period;

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

11.13. line 16 reflects the amounts of insurance premiums transferred by the policyholder to the personal account of the territorial body of the Fund, opened with the Federal Treasury, indicating the date and number of the payment order;

11.14. line 17 reflects the written-off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific policyholders or the industry for writing off arrears, as well as in the event that the court adopts an act in accordance with which the insurer loses the ability to collect arrears and debt on penalties due to 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;

11.15. line 18 - control line, which shows the sum of the values of lines 12, 15 - 17;

11.16. line 19 reflects the debt owed by the policyholder at the end of the reporting (calculation) period based on the policyholder's accounting data, including arrears (line 20).

Filling out table 3 "Expenditures for compulsory social
insurance against accidents at work
and occupational diseases" Calculation forms

12. When filling out the table:

on lines 2, 5 - expenses incurred by the insured to the injured person working outside;

on lines 3, 6, 8 - expenses incurred by the insured who suffered in another organization;

12.2. Line 9 reflects expenses incurred by the insurer to finance preventive measures to reduce industrial injuries and occupational diseases. 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-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 580н (registered by the Ministry of Justice of the Russian Federation on December 29, 2012, registration N 26440) as amended by orders of the Ministry of Labor and Social Protection of the Russian Federation dated May 24, 2013 N 220н (registered by the Ministry of Justice of the Russian Federation on July 2 2013, registration N 28964), dated February 20, 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), dated April 29, 2016 N 201n (registered by the Ministry of Justice of the Russian Federation on August 1 2016, registration N 43040), dated July 14, 2016 N 353n (registered by the Ministry of Justice of the Russian Federation on August 8, 2016, registration N 43140);

12.3. line 10 - control line, which shows the sum of the values of lines 1, 4, 7, 9;

12.4. line 11 reflects the amount of accrued and unpaid benefits 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 was not missed;

12.5. Column 3 shows the number of paid days for temporary disability due to an industrial accident or occupational disease (vacation for sanatorium treatment);

Filling out table 4 "Number of victims
(insured) in connection with insured events in the reporting period
period" of the Calculation form

13. When filling out the table:

13.1. on 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 dated October 24, 2002 No. 73 “On approval of document forms required for investigation and recording accidents at work, and provisions on the specifics of investigating accidents at work in certain industries and organizations" (registered by the Ministry of Justice of the Russian Federation on December 5, 2002, registration No. 3999) as amended by order of the Ministry of Labor and Social Protection of the Russian Federation dated 20 February 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), highlighting the number of fatal cases (line 2);

13.4. 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.

14. When filling out the table:

14.3. 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;

14.4. Column 8 indicates the number of employees engaged in work with harmful and (or) hazardous production factors who have undergone mandatory preliminary and periodic inspections.

Filling out the section “Calculation of accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases” of the Calculation form. III

Order

SOCIAL INSURANCE FUND RUSSIAN FEDERATION

ORDER COMPLETING THE CALCULATION FORM FOR ACCRUED AND PAID INSURANCE PREMIUMS FOR COMPULSORY SOCIAL INSURANCE FROM PRODUCTION AND PROFESSIONAL ACCIDENTS DISEASES, AS WELL AS COSTS FOR PAYMENT OF INSURANCE SECURITY (FORM 4 - FSS)

Form 4-FSS for the 4th quarter of 2016

To whom to submit 4-FSS reports for the 4th quarter of 2016

FSS deadline for the 4th quarter of 2016

SOCIAL INSURANCE FUND RUSSIAN FEDERATION

ORDER COMPLETING THE CALCULATION FORM FOR ACCRUED AND PAID INSURANCE PREMIUMS FOR COMPULSORY SOCIAL INSURANCE FROM PRODUCTION AND PROFESSIONAL ACCIDENTS DISEASES, AS WELL AS COSTS FOR PAYMENT OF INSURANCE SECURITY (FORM 4 - FSS)

SOCIAL INSURANCE FUND
RUSSIAN FEDERATION

ORDER
COMPLETING THE CALCULATION FORM FOR ACCRUED AND PAID
INSURANCE PREMIUMS FOR COMPULSORY SOCIAL INSURANCE
FROM PRODUCTION AND PROFESSIONAL ACCIDENTS
DISEASES, AS WELL AS COSTS FOR PAYMENT OF INSURANCE
SECURITY (FORM 4 - FSS)

SOCIAL INSURANCE FUND
RUSSIAN FEDERATION

ORDER
COMPLETING THE CALCULATION FORM FOR ACCRUED AND PAID
INSURANCE PREMIUMS FOR COMPULSORY SOCIAL INSURANCE
FROM PRODUCTION AND PROFESSIONAL ACCIDENTS
DISEASES, AS WELL AS COSTS FOR PAYMENT OF INSURANCE
SECURITY (FORM 4 - FSS)