Accounting info. Accounting info FSS report for 9 months
New form 4-FSS for the 1st quarter of 2019 - what's new? Form, procedure and sample of filling, deadlines
Do I need to submit zero form 4-FSS in 2019?
In a situation where the company did not conduct any activities during the reporting period, and, accordingly, no deductions were made to employees, the calculation in Form 4-FSS will still have to be submitted, but it will be zero. After all, information that the business is not being conducted should also be in the Social Insurance Fund. In this case It is necessary to include in the report only mandatory data (title page, tables 1, 2 and 5) with dashes.
You can attach an explanation to the zero report that no activity was carried out, no salaries were accrued, and, accordingly, no deductions were made to the fund. However, this is not necessary. If necessary, FSS specialists will request the necessary information themselves.
Fines for calculating 4-FSS in 2019
Penalties relating to the submission of calculations in Form 4-FSS are regulated by Art. 26.30 Federal Law No. 125-FZ.
Violation of deadlines or failure to submit calculations in Form 4-FSS provides for a fine in the amount of 5% of the amount of insurance premiums accrued for payment for the last three months of the reporting (calculation) period, for each full or partial month from the date established for its submission, but not more than 30% of the specified amount and not less than 1000 rubles .
Violation of the obligation to submit 4-FSS calculations in electronic form(i.e. submitting a report on paper instead of electronic format) - a fine of 200 rubles is imposed.
4-FSS for the 4th quarter of 2018 - it is worth downloading the completed sample in order not to make mistakes when filling out a fresh report to the FSS. You can do this in our article. From it you will also learn how the 4-FSS form has changed for the current reporting campaign, and you will 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 according to Form 4-FSS, reflects information on the accrual/payment of contributions for injury insurance and, since 2017, is the only report on contributions submitted to this extra-budgetary 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 Social Insurance Fund in relation to disability and maternity insurance, the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund) has been transferred to the tax authorities since the beginning of 2017. However, “unfortunate” contributions in all aspects remained under the jurisdiction of the FSS.
Since the report on contributions submitted to social security before these changes also contained data on payments transferred under the control of the tax service, its form had to be shortened, removing from it the sections reserved for information that was 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, which underwent a similar adjustment, were approved by order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381. In the original edition, the abbreviated form of Form 4-FSS was used when preparing 2 reports: for 1 quarter and for half a year 2017.
Since July 2017 (order of the FSS of the Russian Federation dated 06/07/2017 No. 275), the updates made in the text of order No. 381 have come into force, the application of which turned out to be possible only 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 dated 06/07/2017 No. 275"). Since then the form has not changed. That is, Form 4-FSS for the 4th quarter of 2018 is a form entered from the report for the 3rd quarter of 2017.
With the latest update, a little has changed in it and not for each of the payers:
- codes for sources of funds that must be indicated by the budget organization have been added to the title page;
- additional lines have been introduced into the table reflecting the turnover of settlements related to contributions to reflect the debt of the employer or fund to it resulting from the reorganization of a legal entity or the closure of its separate division.
Corresponding amendments have been made to the text of the procedure for filling out the form.
Read about what the current form looks like and where the information to be entered into its tables comes from in this article.
Features that arise when registering 4-FSS
Filling out form 4-FSS does not have any significant differences in the rules of execution from other reporting forms. It is the same as in other reports:
- there are mandatory and optional tables to fill out and submit;
- absence of data to be filled in is marked with a dash;
- It is possible to make adjustments if errors are identified.
This report acquires a number of features when it is filled out by policyholders - participants in a pilot project that provides for insurance payments from the fund not to the policyholder, but directly to the insured individual. These features are connected with the fact that these persons do not need to fill out information about payments made by social insurance. This process has a certain influence on the moment the insurer enters the pilot project. The details of entering data on payments from the fund into the report are covered in the order of the Federal Social Insurance Fund of the Russian Federation dated March 28, 2017 No. 114.
Sample of filling out 4-FSS for the 4th quarter of 2018
It is generally incorrect to call a report to the Social Insurance Fund, submitted to the fund quarterly, a quarterly report. It is compiled on an accrual basis for the year (taking into account all accruals, transfers, payments made during the year), and its reporting periods correspond in length to the number of months that have passed since the beginning of the year.
However, the information added in relation to the last quarter of the reporting period is newly introduced into the next report, and it is this information that is detailed in numbers in tables 1, 1.1 and 2 of the form. Therefore, the name of the reporting period corresponding to the next quarter appears in everyday life.
A sample of the 4-FSS report for the 4th quarter. 2018 (or rather, for the entire 2018) is available for viewing and downloading on our website:
Results
The report on Form 4-FSS, used in 2018, is already familiar to policyholders, since it has been used without changes since the 3rd quarter of 2017. There are some specific features of filling it out for policyholders who are participants in the pilot project, which provides for the “direct” receipt of insurance payments from the fund by the insured individual.
Last year, the 4-FSS form for 9 months of 2019 was changed. According to the new rules, the document is filled out differently. Therefore, employers provide reports for this period with the obligatory completion of an additional paragraph.
A clause was added to the document that specifies data on the calculation of insurance premiums. It is filled out by all employers who have reassigned employees to other organizations.
In order for the document to be accepted, it must be completed in accordance with the rules. It is necessary to study the procedure for entering data in advance.
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Features of papers for the social insurance fund
On November 6, 2009, the Ministry of Health and Social Development of the Russian Federation issued Order No. 871n, according to which Form 4-FSS is filled out for 9 months of 2019. The document is required for some employers.
Among them are:
- institutions;
- persons engaged in individual entrepreneurship;
- individuals who pay for the labor of the citizens they hire.
The report is created on the official portal of the Social Insurance Fund. In order to take advantage of its functionality, you must go through the registration procedure and start filling out.
The document must be submitted within a certain time frame. It is set on the 15th day of the month following the reporting month. Thus, data must be submitted before October 14.
The choice of filing method depends on the number of employees of the company. If the value of 100 people is exceeded, the submission is made electronically. Also, in a similar way, a new sample is filled out by companies that are new, newly created.
A paper version is available for companies that do not meet the above requirements. However, the rule was in effect until 2011. After this time, paper reports are only permitted for organizations that have no more than 50 employees.
The calculation includes three sections to be completed:
In order to submit the calculation, it must be filled out correctly. It is best to focus on an example that can be found on the Internet or on the website of the Russian Social Insurance Fund.
Where can I download the sample for free?
The Russian Social Insurance Fund has issued an order according to which the new form is being approved. The document is regulated by Order No. 381 of September 26, 2019.
The form is established by law for calculating funds paid in the event of industrial accidents or occupational diseases.
In October 2019, the new document was officially published. You can download the form for free on the portal where legal information is posted, as well as on the FSS website. This form will be available to use from the first quarter of 2019.
Example of filling out form 4-FSS:
Example of filling out the form
The document must be completed in accordance with certain rules. Data entry occurs in sections.
The first section contains several tables:
| Table 1 | Contains information about insurance premiums that have been assessed and paid. |
| table 2 | Here are social benefits and payments that were made from the fund. Exceptions include sick leave benefits, which are paid within three days of acquiring the disability. |
| Table 3 | Designed to calculate the base for calculating insurance premiums. Table 3.1 has been created for persons temporarily staying in the country. It contains the personal data of foreigners. |
| Table 4 | To be completed if the company has the right to apply reduced tariffs. In the absence of such an opportunity, the columns remain empty. |
| Table 5 | It lists the amounts of payments made from the federal budget. |
Section II is necessary to indicate the calculation base, tariffs and the state of mutual settlements between the Fund and the organization in the event of insured events of a production nature. The tariff is calculated depending on how high the professional risk is.
According to the new rules, this column contains information about working disabled people and people engaged in hazardous work. Previously, information was written on the title page.
Table 6 sets out the base for the contribution for injuries. Additionally, a new table 6.1 has been introduced. It is filled out by policyholders who have sent their employees to other organizations.
The eighth table contains line 11, which is necessary to indicate accrued and unpaid benefits. Table 10 is required to be filled out. It reflects the results of the special labor assessment. Data are recorded as of January 1 of the previous year.
Line by line design order
The law made changes to filling out the 4-FSS form. Therefore, it is necessary to learn a new line-by-line order for specifying data.
The following are required to be filled out:
- title page;
- section I (table 1, 3);
- section II (table 6, 7, 10).
Other sections are filled in if the data required for entry is available. On each page there is a number under which the policyholder is registered, a code of subordination, and a page number.
First, the title page of the document must be completed. During the initial submission, the adjustment number 000 is entered. Then the period (09) and year (2016) are noted.
Additionally, the following is placed on the title page:
- name of the organization or full name of the individual entrepreneur;
- OGRN;
- company address.
The average number of employees includes persons who work in the company, with the exception of women on maternity leave and child care.
| Table 1 | Be sure to fill out everything. It contains data on accrued and paid insurance premiums at the beginning of the year and after 9 months. |
| table 2 | Describes payments that are calculated using funds from the budget of the Social Insurance Fund. You must indicate the full amounts, including personal income tax. |
| Table 3 | Insurance premiums are calculated. A person’s full income for 9 months is written down here. Data on foreign citizens is reflected in table 3.1. |
| Table 4 | Filled out by companies that work in the IT field. When implementing preferential types, the data in table 4.1 is indicated. If the company is non-profit in nature and engaged in social services, then you need to fill out table 4.2. The data from section 4.3 is indicated by entrepreneurs conducting patent activities. |
| Table 5 | Payments made from federal budget funds are reflected. |
| Table 6 | This reflects the basis for calculating contributions, including taxation. Completing section 6.1 is necessary to reassign employees temporarily to other organizations. |
| Table 7 | Data is entered according to certain rules. First, the company’s debt to the Social Insurance Fund, the amount of accruals, and the final amount are reflected. Next, payments are divided into months, indicating the total amount and debt as of the reporting date. |
| Table 8 | To be completed if sick leave payments related to occupational injuries occurred during the reporting period. |
| Table 9 | In case of industrial accidents. |
| Table 10 | Required. It contains a report on working conditions and medical examinations. |
How the 4-FSS form has changed for 9 months of 2019
Form 4-FSS has undergone some changes.
There are three significant differences between the new and old documents:
| Table 6.1 has been added to the new form | It is not required to be filled out for all policyholders. This section is completed when company employees are sent to other organizations. |
| The procedure for specifying OKVED codes has also changed | They need to be written in the first and second sections, table 6.1. When registering a company before July 11, 2019, the indication is made according to the old classifier. If the company began operations after this date, then the new one applies. |
| Changes were made to the pilot project | New participants appeared in it: the Republic of Mordovia, Bryansk, Lipetsk, Ulyanovsk, Kaluga, Kaliningrad regions. Currently, 20 regions of Russia participate in the program. |
What is the deadline for reporting and penalties for them?
The deadline for submitting Form 4-FSS is determined for each reporting period. These include quarter, half-year, 9 months and year. According to the law, electronic data must be submitted no later than the 25th day of the month following the reporting month. The paper version is sent by the 20th.
If the delivery date falls on a weekend or holiday, it can be postponed to the next closest working day.
In case of late payment, organizations may be held liable. The manager will have to pay a fine, the amount of which ranges from 300 to 500 rubles. The organization itself will have to deposit funds twice.
If reports on contributions for temporary disability and maternity are not submitted on time, then for each overdue month 5% of the contribution amount will be charged. Its size should not exceed 30% of the previous quarterly amount and should not be lower than 1,000 rubles.
If the report, which is sent to insurance for industrial accidents, is not submitted on time, then the organization must be held accountable. The fine is determined in accordance with the injury contribution assessed for four months of the reporting period. 5% of the amount determined for a full or partial month is deducted.
The amount of the fine should not exceed 30% of the full amount of charges, and also be less than 1,000 rubles.
How and where to submit sick leave
Particular attention is paid to reports provided on sick leave. To transfer compensation for payments from the Social Insurance Fund, you will need to prepare a special form 4-FSS.
The form is filled out in accordance with a certain procedure:
- On the title page, the applicant reflects information about the organization with details. The start and end date of the reporting period, the code according to which the application to the Social Insurance Fund is made, is also written down here.
- The payment amounts are indicated in tables 1 and 2.
- Sick leave, which is accrued for injuries at work or occupational diseases, is paid based on data from tables 8 and 9.
In addition to the report, the employer attaches a sick leave certificate and a photocopy of it. It is also necessary, upon presentation of documents, to submit the employment contract concluded between the organization and the employee.
The 4-FSS report must be filled out consistently in accordance with the instructions. In this case, it will be possible to avoid inaccuracies and errors, as well as penalties.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
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The report form was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381, and it has already been changed twice. The first time - from 01/01/2017 due to the transfer of administration rights for insurance coverage to the Federal Tax Service and the exclusion of calculations for temporary disability and maternity from reporting. And the second - from 06/07/2017 due to the new FSS Order No. 275. In 2018 and 2019, no changes were approved.
The report consists of a title page and five tables, as in the previous version of the document. The title page and tables No. 1, 2 and 5 remain mandatory. Table parts No. 1.1, 3 and 4 are filled out only if the relevant information is available, otherwise dashes are added.
Let us remind you that in 2017, officials added new fields to the form. The changes also affected the procedure for filling out the reporting document. For example, the value of the field “Average number of employees” should now be calculated not for the previous reporting period, but from the beginning of the year. That is, to fill out the Social Insurance Fund form for 2019 (Q1), we now calculate the average payroll for employees for the past 3 months of this year.
Download the report form to the Social Insurance Fund for the 1st quarter of 2019
Who rents
The obligation to provide a report to 4-FSS is enshrined in Law No. 125-FZ. According to legislative norms, all legal entities, individual entrepreneurs and private owners who employ the hired labor of insured citizens are required to report. In simple words, all employers who pay social insurance contributions to Social Security for their subordinates are required to submit a unified reporting form.
Insured persons, according to clause 1 of Article 5 of Law No. 125-FZ, are recognized as:
- Working citizens with whom an employment contract, agreement or contract has been concluded.
- Citizens forced to work by court decision as part of the execution of a sentence.
- Individuals working under civil contracts, copyright contracts, construction contracts and others, the terms of which provide for social insurance (payment by the employer of contributions for injuries).
Therefore, if your organization employs not only full-time employees, but also contract workers, be sure to study the contract that was signed with such a specialist. Pay special attention to the terms of accrual and payment of insurance coverage. If, in addition to mandatory contributions (compulsory health insurance and compulsory medical insurance), contributions for injuries are also indicated, then the amount of remuneration for the work of contract workers will have to be included in the reporting.
Deadlines for submitting 4-FSS
The deadline for submitting the Social Insurance Fund form for the 1st quarter of 2019 depends on the method of submission. For policyholders generating paper reports, the report must be submitted no later than April 22, 2019. For injury contribution payers reporting electronically, until April 25.
For the 4-FSS report, the same rules apply for determining the type of submission of reports: for policyholders with an average number of up to 25 people, submission is provided on paper, for payers with 25 or more employees - exclusively in electronic form.
If activity is suspended
Companies suspend their operations infrequently. In most cases, this situation is familiar to non-profit organizations; public sector employees are “frozen” much less often.
If the activity of the entity is still suspended, there are no taxable charges in favor of employees, what to do with the reporting? Should I pass zero 4-FSS or not?
Definitely pass. Even if in the billing period there was not a single accrual in favor of full-time employees. For example, if a non-profit organization did not make payments throughout 2019, then the report must still be submitted on time. Officials did not provide any exceptions. 4-FSS will issue a fine for failure to pass the zero grade. To avoid penalties, you will have to fill out the title page of the 4-FSS form, as well as tables numbered 1, 2 and 5.
Features of filling out 4-FSS
Representatives of the Social Insurance Fund require that basic rules be followed when drawing up a reporting form on injuries:
- It is acceptable to fill out the 4-FSS form by hand. For notes, use only black or blue ink.
- All pages of the paper report must be signed by the head of the organization indicating the date of signing. Also, do not forget to put the page number in the special field at the top.
- Corrections are not allowed. Therefore, if you make a mistake on one of the pages, you will have to rewrite it again.
- The electronic version of 4-FSS must be certified by a qualified signature of an authorized person of the institution. Before sending, the electronic form must be checked in specialized verification programs.
It is not necessary to print out 4-FSS pages that lack information and submit them to Social Security.
The procedure for drawing up a 4-FSS report by a budget organization
Let's look at how to correctly fill out form 4-FSS for 1 sq. 2019, you can download the file for free at the end of the article. We present the algorithm using the following example. GBOU DOD SDYUSSHOR "ALLUR" receives funding from the regional budget. OKVED 93.1 corresponds to group 1: tariff 0.2%. The average number of employees for the reporting period was 28 people. Employment contracts have been concluded with all employees.
Total accruals for 3 months of 2019 - 9,000,000.00 rubles, including:
- January - 3,000,000 rubles;
- February - 3,000,000 rubles;
- March - 3,000,000 rubles.
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Name of section of form 4-FSS |
How to fill out |
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Title page |
We enter information about the organization in the following order:
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Table No. 1 |
In the tabular section we indicate information about accruals made to employees, amounts not included in the calculation of insurance premiums, and the taxable base. We indicate the information by month, as well as the total amount on an accrual basis. Information for filling out the reporting form can be obtained by generating a turnover sheet for account 302.10 “Calculations for wages and accruals for wage payments.” We determine the contribution rate in accordance with the professional risk class. |
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Table No. 2 |
We fill in information about accrued insurance premiums for injuries and information about the transfer of payments to the budget. Data for the table can be obtained by generating a turnover sheet for account 303.06 “Calculations for insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.” |
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Table No. 3 |
To be completed in case of accrual to employees:
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Table No. 4 |
Information about employees injured on the territory of a budgetary institution or while performing their official duties. If there are none, put dashes. |
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Table No. 5 |
Information about the special assessment of working conditions. If a special assessment was not carried out, put dashes in the cells. |
For the 3rd quarter, 4-FSS should be submitted to all employers within the deadlines established by law. From the article below you will learn how to fill out the form, as well as the requirements of which regulations in this regard you should not forget. You can also download the report form for free and fill it out with your data.
For more information about the innovations, watch our video:
Form 4-FSS for the 3rd quarter
To correctly fill out and submit the 4-FSS report for the 3rd quarter, you need to know the requirements:
- Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” dated July 24, 1998 No. 125-FZ - it specifies the deadlines for submitting the report, an algorithm for clarifying incorrect data and other important conditions;
- FSS order No. 275 dated 06/07/2017 - it approves the latest version of form 4-FSS and the procedure for filling it out.
The latest amendments came into force in the 3rd quarter of 2017 and did not affect the majority of policyholders, but affected only public sector employees and reorganized companies.
When filling out form 4-FSS for the 3rd quarter:
- do not forget to use the form from the FSS order dated 06/07/2017 No. 275;
- to enter data into tables, collect information for the time period from January to September, including detailing individual data for the 3rd quarter;
- do not violate the design requirements: in each cell of the table to be filled out, enter 1 indicator if there are reporting data, and put a dash if there is no data;
- do not delay sending: October 20 is the deadline for the paper version of the report; 5 more days are allocated for its electronic version.
Attention! Since October 20, 2018 is a Saturday, we recommend that you do not delay submitting the form and submit 4-FSS by October 19, 2018. It will be safer this way, because... the possibility of postponing the deadline to the next nearest working day is not provided for by the law of July 24, 1998 No. 125-FZ. If you decide to submit the form on Monday, October 22, 2018, upon receipt of objections from the territorial fund, you can refer to the letter of the Ministry of Health and Social Development dated September 16, 2011 No. 3346-19, which states the possibility of postponing the deadline to a nearby working date.
If the above deadlines are violated, you will be subject to penalties in the amount of 5% for each full/incomplete overdue month of the amount of insurance premiums indicated in the report for the 3rd quarter. The amount of the fine cannot be less than 1 thousand rubles. and above 30% of the amount of contributions (clause 1 of Article 26.30 Law of July 24, 1998 No. 125-FZ).
We will talk about the tables of Form 4-FSS for the 3rd quarter below.
Download the form and fill out the tables of Form 4-FSS for the 3rd quarter
The current 4-FSS report form is available here.
Algorithm of actions when preparing the 4-FSS report for the 3rd quarter:
- complete tables 1, 2 and 5 in any case (including with zero insurance premiums);
- Cross out the cells of the remaining tables if there is no data for them.
The procedure for filling out the report tables for the 3rd quarter of the new form 4-FSS:
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Table No. 4-FSS |
Comments |
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The table is devoted to calculating the base of injury contributions - data is entered into it from January to September with detailed indicators for the months of the 3rd quarter. How the professional risk class affects the size of the calculation base, read the article |
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The specifics of the design of this table are described in clause 2.1 of Art. 22 of Law No. 125-FZ. It is drawn up by companies and individual entrepreneurs who have entered into agreements to provide the labor of their employees to other insurers. |
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Get information about mutual settlements with the Social Insurance Fund for injury contributions from the accounting department (account 69). Find out how non-payers of insurance premiums are punished |
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You will need to collect information:
For changes in the rules of financial support for such events, see |
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If your employees were not injured and their illnesses are not related to production, put dashes in the table. Otherwise, indicate the number of victims. Find out what will help organize the work process without illnesses and injuries here |
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For the table, use quantitative data:
Find out from the article whether it is possible to conduct a special assessment on your own initiative. |
Results
Use the version of the 4-FSS report for the 3rd quarter from FSS order No. 275. In it, all information is presented in tabular form (except for the title page) - for the tables you will need data on injury contributions, mutual settlements with the fund and other information.