New form 4 fss sample filling. Accounting info. II. Filling out the cover page of the Calculation form

The Social Insurance Fund has updated the form for calculating injury contributions. New lines were added to the calculation of 4-FSS for 9 months of 2017.

For the first time, you need to report on a new form for 9 months on October 20th or 25th, depending on the method of submitting the report. In addition, since July 1, there are more regions that participate in the FSS pilot project to pay benefits directly from the fund. In this article, we will show you how to fill out the calculation taking into account these changes.

What has changed in the 4-FSS form for 9 months of 2017

The changes concern organizations with separate divisions, reorganized companies and state employees. But even if your company is not one of those, the report for 9 months must be submitted in a new form.

The “Budget organization” field appeared on the title page. Commercial companies do not fill it out.

Table 2 "Calculations for compulsory social insurance ..." now have two new lines:

• 1.1 - it reflects the amount of debt to the FSS of the reorganized (merged) company and the deregistered subdivision;
• 14.1 - it shows the amount of debt of the FSS to the affiliated company and closed a stand-alone unit.

These lines are filled in only by the companies - successors and organizations that closed a separate division in the reporting period. And only if there is a debt to the fund or an overpayment. The rest are replaced by dashes.

Example 1:

How to fill in new lines in a 9 months report.

Stroyka LLC had a separate subdivision - a branch in another region, which the company closed on July 31, 2017 and deregistered with the FSS.

The company itself had no debt to the fund as of January 1, 2017. Within 9 months, the accountant calculated and paid monthly installments in the amount of 10,000 rubles. The Stroyka-1 branch did not manage to transfer contributions in the amount of 7000 rubles.

In the calculation of 4-FSS for 9 months the accountant of LLC “Stroyka” included this debt on a new line 1.1 of Table 2. The company will pay the debts of the division for contributions at its place of registration.

If the debt had been paid before the date of liquidation, the accountant would not have reflected the amount owed in the company's statement.

If the company had paid the branch debt in August, the numbers on lines 16-20 would have been different. The payment would have to be reflected in line 16 of Table 2 in the total amount of transfers for the company and in the field of the corresponding month.

In line 18, then you need to indicate the amount, taking into account the debt paid - 87,000 rubles. (10,000 rubles × 8 months + 7,000 rubles). That is, payments in January-August for the company's contributions and 7,000 rubles. - branch debt.

On line 19 - the amount of 10,000 rubles. (10,000 rubles × 9 months + 7,000 rubles - 87,000 rubles). This is the company's current September contributions. And on line 20 you need to put a dash.

How to fill in table 5 of the 4-FSS calculation for 9 months of 2017

Many companies incorrectly fill out Table 5, which should contain information on the results of a special assessment of working conditions at workplaces and compulsory medical examinations employees. The FSS uses these data when calculating discounts and surcharges for the rate of insurance premiums for injuries.

All data in this table is based on January 1, 2017. You do not need to show information about special assessments and medical examinations that you performed this year. That is, in the reports for the I quarter, half a year, 9 months and a year, the indicators in Table 5 will be the same. If the company was registered in 2017, put dashes in all columns.

The company is obliged to conduct a special assessment of working conditions (clause 1 of article 8 of the Federal Law of December 28, 2013 No. 426-FZ). Otherwise, she faces a fine of up to 80,000 rubles, and in case of a repeated violation - up to 200,000 rubles. or suspension of activities for up to 90 days (Article 5.27.1 of the Administrative Code of the Russian Federation). It is not necessary to evaluate only the workplaces of homeworkers and teleworkers.

Example 2:

Calculation of 4-FSS for 9 months table 5.

LLC "StroyPodryad" employs 20 people. In October 2016, the company carried out a special assessment of the working conditions of 18 workplaces. According to its results, three workplaces were classified as the third class of harmful working conditions.

No jobs with the fourth hazard class were identified. In December 2016, five workers employed in hazardous working conditions underwent mandatory periodic medical examinations.

In August 2017, the company carried out a special assessment of two new jobs. The results of this special assessment are not shown in table 5 of the report for 9 months. This data will be included in the data as of January 1, 2018 in the report for the first quarter of 2018. The accountant filled out table 5 in the report for 9 months, as in the sample.

How the 4-FSS calculation for 9 months of 2017 is filled out by the participants of the pilot project

Since July 1, 2017, another 13 regions have joined the pilot project. Companies in these and other regions where benefits are paid directly have a special filing procedure. We will talk about this further. But all the rules that we described above do not depend on participation in the experiment - they are the same for everyone.

The company has been in a pilot project since July 1, 2017. Organizations from the regions that joined the pilot project from July 1, 2017, calculated for 9 months:

• column 1 of line 15 in table 2 is not filled out;
• table 3 is filled in as of July 1, 2017;
• in table 2, the indicator on line 15 in column 1 "At the beginning of the reporting period" and column 3 "Amount" is reduced by expenses current year, which the fund did not accept for offset on July 1. You also need to reduce the indicators of the rows in table 3, if you fill it.

The company has been in the pilot project for a long time. If the company is located in a region where the pilot project started operating before 2017, then:

• in table 2, do not fill in the indicators of line 15 "Expenses on compulsory social insurance";
• do not fill in table 3 "Expenses ..." and do not return.

Changes in tax legislation that have come into force since the beginning of 2017 have led to the fact that the administration of almost all mandatory payments in extrabudgetary funds turned out to be assigned to the tax authorities. The only exceptions were contributions for compulsory insurance against industrial accidents, in common parlance for injuries. They are still fully occupied by social insurance.

Changes in reporting provided

The huge change in revenue administrators naturally led to a change in reporting forms, thanks to office checks which evaluates the discipline in the payment of contributions. Previously, reports were submitted:

• to the Pension Fund - on contributions for compulsory pension insurance and compulsory health insurance;
• to the Social Insurance Fund - on contributions for insurance of cases of temporary disability (for payments on sick leave) and on contributions for injuries.

Now the tax authorities have developed their own form, which is convenient for them, regarding contributions to the MPI, to the FFOMS and to the FSS in terms of contributions for temporary disability. Accordingly, social insurance from the old report of the 4-FSS excluded everything that related to sick leave, and left only what was associated with injuries. Reports on contributions for incapacity for work is now one of the sections of the corresponding calculation for the tax office. Thus, appeared new form 4-FSS.

Provision of 4-FSS: dates and method of data transfer

Form 4-FSS is still provided by all organizations where, in accordance with the concluded agreement, employees work for wages. This applies equally to both public and private organizations, and individual entrepreneurs... The latter, if they do not have employees, pay these contributions at will and do not hand over the Form 4-FSS. Appropriate notification of the fund is not required.

Form 4-FSS can be filled out and submitted to the department of the fund, where the organization is registered, both in paper and in in electronic format... That is, the transmission is carried out both by direct presentation and through electronic communication channels. Moreover, there is an interesting nuance: the transfer can be made both through special operators and directly through the official website of the FSS.

The deadlines for submitting reports have not changed:

• in paper form - by the 20th day of the month following the reporting quarter;
• via electronic channels - by the 25th day of the month following the reporting quarter.

Sanctions for delayed reporting

If the completed 4-FSS form was not received by the social insurance department on the set dates for any reason, then the debtor is applied statutory sanctions: administrative fines are imposed on him. Both the organization and the official (most often the manager) are fined. For an organization, the amount of the fine will be from 5 to 30 percent of the total assessment of contributions for the quarter, the data on which was not submitted on time (but not less than a thousand rubles), for the head from three hundred to five hundred rubles by the decision of the magistrate.

How to fill out a report: innovations

A sample of filling out the 4-FSS, which has been in effect since October 2017 (the period for submitting the report is nine months), is available on most accounting sites. There are explanations for filling in the official website of the FSS.

It contains a number of changes:

• the title page contains a field for data on the organization's belonging to a certain budget level;
• the indicator of the number of employees was replaced by the indicator of the average headcount;
• in table 6, instead of graphs, indicators are distributed by rows;
• in table 2, it is not required to separately fill in the information on benefits issued to foreigners from the EAEU.

4-FSS: sample filling

In accordance with the new rules, all information related to disability insurance premiums has been removed. Filling in the 4-FSS is carried out only in the sections related to injuries. It has become half the length.

• Each page must indicate the individual registration number found in the notification of registration as the policyholder, which the fund assigned.
• Table 1 shows the calculation base for premiums for injury and occupational disease insurance. The value of the tariff is associated with the class of professional risk, which is assigned to the organization in accordance with the norms of the current legislation in accordance with OKVED, fixed in the statutory documents of the enterprise. The class is usually indicated in the corresponding notification from the FSS issued when a legal entity is registered as a payer. There can be several classes - depending on the number of activities. If the class is one, then filling in the 4-FSS is done once. If there are divisions with different classes, then the calculation is filled in as many times as there are classes.
• Table 1.1 is presented only by those legal entities that for a certain time transfer their employees to other organizations.
• Table 3 is filled out if you made payments on sick leave issued due to occupational injuries or occupational diseases, or spent money on injury prevention. The entire list of expenses can be found in Law 125-FZ. Special pricing costs are required to be reflected in this section only if they have been authorized by the foundation. If the funds of the enterprise were not spent or the expenses were incurred without the prior consent of the fund, then information on costs is not included in the report. For the permission of the fund for a special price, which guarantees the subsequent compensation of the costs incurred at the expense of social insurance funds, the application and the necessary package of documents are submitted to the fund before August 1. The application will be reviewed by the foundation and a decision will be made to allow or prohibit the conduct of a special assessment for the payment of contributions for injuries.

• Table 4 is filled in in case of industrial accidents.
• Table 5 reflects the number of jobs that require special appraisal.

Should I hand over a zero?

In the current work of organizations, there are situations when activities for some reason are not conducted or employees are absent. Accordingly, contributions from salaries are not charged or paid. But such cases are not exempt from reporting. Zero calculations submitted by general rules... Filling out the 4-FSS form zero for a number of items does not differ at all from the usual report. The title and a number of tabular forms (1, 2, 5) must be filled in. The deadlines for zeroing are the same.

What to do if errors are found

In case of self-identification of errors made in the preparation of the 4-FSS report, it is necessary to correct them and notify the fund about the new indicators. But this rule applies only in cases where the calculated amounts of payments were underestimated. In cases of overstatement, there is no obligation to notify the fund. All relationships can be adjusted by providing the following cumulative calculation.

In the case of an underestimation, an adjustment is made to fill in the 4-FSS. A sample and explanations for the rules for making adjustments can also be found on almost all resources on the Web dedicated to accounting and on the official website of the FSS. The title must necessarily indicate that this is a revised calculation and the number of the correction is indicated.

Important! When compiling the revision, exactly the form of the report is used that was valid in the period when the calculation was submitted. That is, if errors were found in 2016, then it is the form of that year that is applied, taking into account all sections relating to sick leave. If mistakes were made specifically in terms of calculating contributions for insured events for incapacity for work for 2016 and early periods, the updated calculation should be submitted to the fund, and not to the tax.

What is not the basis for calculating contributions

When drawing up the calculation, the responsible employee should remember that not all payments made to employees are subject to injury contributions. The corresponding exceptions are summarized in mandatory should be reflected in table 6 calculation. Contributions for injuries are not charged on payments to foreigners temporarily staying in the territory of our state, and on the amount of disability benefits paid at the expense of the employer.

Important! When concluding a contract, insurance premiums for disability benefits are not charged, but injury insurance may well be one of the sections of the contract. In such cases, contributions are paid and information about them is included in the calculation.

Conclusion

Summarizing all of the above, it should be noted:

1. Samples of filling out 4-FSS from 2017 differ from the previous ones with the exception of the sections relating to contributions for sick leave insurance, which are now administered exclusively by the tax authorities.
2. The obligation to submit reports to the FSS remains, as well as the terms, forms and methods of submission.

The new 4-FSS form for the 3rd quarter of 2017 is mandatory on the basis of the order of the FSS of the Russian Federation No. 275 dated 06/07/2017. What changes have been introduced to the new FSS report form for 9 months, as opposed to the old one?

Changes were introduced to the title page and table 2 of the 4-FSS report. Thus, a new field was introduced into the title page, which is mandatory for budgetary organizations - "Budgetary organization", where the code of the source of funding is indicated.

In table 2, in which taxpayers reflect settlements with the Social Insurance Fund, officials added line 1.1 on the debt that was transferred to the insured-successor from the reorganized legal entity, or the debt of a separate subdivision that was deregistered.

In line 8 of table 2 "Total" of the new 4-FSS form for the 3rd quarter, it is necessary to add the indicator of line 1.1.

Also, in table 2, a new line 14.1 was added, according to which taxpayers reflect the debt for the Social Insurance Fund to the reorganized legal entity, or a separate subdivision taken off the register. In this regard, line 18 “Total” should include a new indicator calculated in line 14.1.

These changes have been made to the Procedure for filling out the 4-FSS form.

How to submit updated calculations in the 4-FSS form?

Updates for periods earlier than 2017 are submitted on the form that was valid in the billing period for which the adjustment was made (clause 1.5 of article 24 of the law of July 24, 1998 No. 125-FZ).

Completion of 4-FSS for the 3rd quarter of 2017.

The procedure for filling out the 4-FSS report has not changed, and it is defined in Appendix No. 2 to Order No. 381 as amended on 06/07/2017. No. 114 dated 28.03.2017.

Let me remind you of the main points when filling out the 4-FSS form for 9 months of 2017.

The report can be completed both on a computer and manually. When filling in by hand, write only in block letters in black or blue ink.
- Each page of the report should be numbered. The number of all pages is indicated on the title page.
- Report indicators are entered in rubles and kopecks without rounding. If the value is zero, dashes are inserted.
- Data on the number of the policyholder in the FSS and the subordination code are entered into each page at the top. Each page must be signed and dated.
- Since the report is annual, the indicators are filled in on an accrual basis from the beginning of the year.

What sections of the report of the new 4-FSS form must be submitted to the insured for 9 months of 2017?

The title page and tables 1, 2 and 5 are required. Even if there were no charges in this period, these sections are still provided.

The remaining tables - 1.1, 3 and 4 are handed over only if there are indicators.

When to submit the calculation for "injuries" for the 3rd quarter of 2017?

There are 2 deadlines for submitting the 4-FSS report. If the average number of employees of the insured in previous year there were more than 25 people, the calculation to the FSS is submitted only in electronic form no later than the 25th day of the month following the reporting period (for 9 months of 2017 - October 25). If this policyholder violates the delivery format, i.e. will submit a report on paper, he will be fined 200 rubles.

If the average number of employees does not exceed 25 people, the policyholder has the right to report both on paper and in electronic form. But at the same time, the deadline for submitting the report is shortened to the 20th day of the month following the reporting period, i.e. for the 3rd quarter of 2017, the report on paper is submitted until 20.10.2017.

4-FSS new form: sample filling

The new 4-FSS form for "injuries" is presented below in a completed form for an example.

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Despite the fact that since 2017, control over part of insurance transfers has passed into the competence of the tax service, payments for "injuries" are still transferred to the FSS. This means that the requirement to submit a report has not been abolished. The article describes Form 4 of the FSS 2017, a sample and the procedure for filling it out.

New Form 4 FSS 2017 - sample filling

Form 4 FSS contains a title page and five tabular areas. Absolutely all organizations must submit a completed title page and tables 1, 2 and 5. Blank cells are drawn with dashes. At the top of each sheet of the report, the registration number of the policyholder and the code are prescribed. At the bottom of the pages - the signature of the manager and the date the report was submitted. Let's take a closer look at what Form 4 of the FSS is and how to fill out a sample.

A sample of filling out the title page of Form 4 FSS

The title page is drawn up by the insured company. If a zero FSS form is submitted, the sample for filling out the first sheet will be the same.

Consider the form in which Form 4 of the FSS is submitted for half a year - a sample of filling is given by the example of Delta LLC. The company has 10 employees. According to the results of the special certification of workplaces, no harmful or dangerous factors were identified. For the first quarter, the company submitted a zero report in accordance with Form 4 of the FSS. The firm hired contractors, but according to the law, it did not pay the "injury" fees for them. By the type of activity, Delta LLC was assigned the first class of professional risk.

Let's fill in a sample form 4 of the FSS in 2017 in the following order:

1. At the top of the form, the registration number of the policyholder and the subordination code are written.
2. We write the correction number. Delta LLC submits the primary report, therefore the code will be "000".
3. Delta LLC submits a half-year report, therefore the sample for FSS Form 4 has a period code of "06", the year is 2017.
4. Further, the data of the company is indicated according to the constituent documents and an extract from the Unified State Register of Legal Entities.
5. In the column "Average number of employees" the number of employees at the time of delivery of the report is written.

If the report is certified by the head, then the sign "1", his full name, personal signature and date are put down.

Filling out the tables of Form 4 FSS

The first table contains information about the basis for the transfer of payments. In line 1, we indicate the total amount of payments to employees and the amount of remuneration by months of the reporting quarter. In line 2, amounts are prescribed that are not taxed by insurance premiums (under GPC contracts). In our case, it is 500 rubles. for April. Line 3 indicates the difference between lines 1 and 2. Delta LLC does not have working disabled people, discounts or premiums on insurance premiums, so a dash is put in these lines. The tariff rate is 0.2 in accordance with the professional risk class.

Since Delta LLC did not pay fees for contractors, table 1.1 is not filled in. Table 2 shows the calculation of injury benefits. For the first quarter, the company submitted a zero report, so we put a dash in line 1. Next, we calculate the amount of the contribution.

In tab. 1 page 3 the taxable base is 899,500, the rate is 0.2. We get the calculation 899 500/100 x 0.2 \u003d 1799. Similarly, we calculate the amount of insurance premiums by months of the reporting quarter.

In line 16, we prescribe the amount of actually paid insurance payments. LLC "Delta" paid 1199 rubles, thus the debt for the next period is 600 rubles. This figure is indicated on line 19.

Table areas 3 and 4 provide information about work-related injuries and illnesses. They are filled in if the company had insured events during the reporting period. There were no such cases in Delta LLC.

A sample of filling out Table 5 of Form 4 of the FSS includes data on SAUT (special assessment of jobs). It says here:

• the number of jobs that are subject to special assessment (page 1, group 3);
• workplaces for which a special assessment was carried out (p. 1, gr. 4-6);
• the number of workers whose work is recognized as harmful or dangerous (p. 2, gr. 7-8).

At Delta LLC, SAUT was passed for all workplaces, but no harmfulness or danger was identified. The completed report must be submitted by the 20th (in paper form) and by the 25th (in electronic format).

The sample for filling out Form 4 of the FSS may vary, depending on the initial data about the company.

Form 4 FSS zero: sample filling

If in the example form 4 FSS were drawn up, the sample for filling in 2017 would also not include data for filling in table areas 3 and 4. Thus, the zero form 4 of the FSS would include the completed:

• title page;
• tables 1, 2 and 5.

This is relevant for organizations without employees, if the manager was not charged wage behind reporting period.

In April 2019, insurers report to the Social Insurance Fund for the first quarter. A sample of filling out 4-FSS for the 1st quarter of 2019 will help check the calculation lines for errors, discrepancies and dangerous shortcomings.

Form 4-FSS should be filled in in accordance with the procedure approved by the Social Insurance Fund by order of September 26, 2016 No. 381 as amended by FSS order No. 275 of June 7, 17). Below is a sample of filling out the form.

How to fill out a 4-FSS report for the 1st quarter of 2019: sample

Check the relevance of the form before submitting the first quarter reports. You can download the new 4-FSS form for the 1st quarter of 2019 for free on our website.

According to the latest amendments, the title page and table 2 "Calculations for compulsory social insurance against accidents ..." have changed in the form. This is what you should pay attention to when preparing a report. Let's analyze the order using an example.

Sample of filling out the report (download the full version from the link above)

At the top title page Form 4-FSS for the 1st quarter of 2019, write down the registration number and the number of the territorial branch of the FSS, where you are currently registered. Then enter the code in the "Correction number" field. If the primary form is "000", for the primary qualifier it is "001", the secondary form is "002", and so on.

Reporting period - the period for which you pass the 4-FSS. For the first quarter this code "03" ... Here, in the adjacent cells, reflect the number of requests from the insured for reimbursement of benefits. For example 01, 02, 03, etc. Or put "-".

Next, write down the name and details of the company - TIN, KPP, OGRN, address. There is only one field for OKVED, so write down the type of activity that affects the rate of contributions for injuries. We remind you that in 2019 a new edition of the All-Russian Classifier of Economic Activities is in force.

Below, in separate fields, show how many employees are on the staff, how many are disabled and how many work in hazardous industries.

Important!

In order for the FSS to not have the opportunity to charge injury contributions at the highest rate, it is necessary to confirm the main type of activity in 2019. This must be done no later than April 15, 2019.

When the form is completed, write the number of pages of the form and attachments on the cover page. The director or a proxy representative must sign the calculation. This should also be noted on the title page.

The seal can be omitted if you have refused it.

To fill out tables 1-5 of the 4-FSS form, see the tips in the table below.

How to fill out the 4-FSS calculation for the 1st quarter of 2019

* Note: Fill in table 1.1 only if you sent your employees to work for other counterparties - an LLC or an entrepreneur. The number of tables 1.1 should be as many as to how many counterparties you sent employees (clause 2.1 of article 22 of Law No. 125-FZ)

On a note

Companies manage to cancel penalties for being late from 4-FSS. UNP found out when the Social Insurance Fund will not be able to fine for violation of the deadline for submitting a report.

What income to include in the calculation of 4-FSS for the 1st quarter of 2019.In line 1 of table 1, it is not necessary to enter absolutely all payments to employees. It is intended only for payments that are the object of contributions in accordance with Article 20.1 of the Federal Law of 24.07.1998 No. 125-FZ. So, for example, hospital benefits that are specifically exempt from contributions need to be shown on line 1 and also on line 2 as non-taxable benefits.

Rent is not recognized as a contribution item, so it does not need to be reported. If the company reflects in the calculation excess, exempt payments, or forgets to indicate any non-taxable income, there should be no problems with the fund. After all, this does not affect the base and contributions.

How to check the calculation... the main thing control ratio one: contributions for each month (table 2, row 2) must be equal to the product of the base (table 1, row 3) by the tariff, taking into account the discount or surcharge (table 1, row 9).

If the company has people with disabilities, this ratio must be met, taking into account the benefit for them 60 percent. Due to intermediate rounding of contributions to two decimal places, a discrepancy of one ruble is possible.

How to deal with zero headcount... This indicator of the company is reflected on the title page. Sometimes the average headcount for the reporting period is zero, for example, if all employees are part-time workers. Some funds refuse to accept zero-based settlement, claiming that with non-zero contributions, this figure cannot be zero. In this case, 1 should be put in the column with the number.

How to fill in information about SOUT... In the reporting for the first quarter of 2019, it is necessary to reflect information about the special assessment carried out. It doesn't matter when the company held it - in 2018 or earlier.

In column 3, write down the total number of jobs as of 01/01/2019. In column 4, indicate the number of seats the company has rated.

The value in column 3 may be greater than in column 4. This is not always a violation. For example, when a company has created new jobs, it has 12 months to carry out an unscheduled special assessment (subparagraph 1, paragraph 1, paragraph 2 of article 17 of Federal Law No. 426-FZ of 28.12.2013).

In all 4-FSS reports for 2019, the information in Table 5 will not change. Even if the number of jobs becomes more or less, there is no need to enter new data into the table. If the company carries out a special assessment with a delay in 2019, then columns 4-6 of line 1 do not need to be filled.

How to fill out 4-FSS for the 1st quarter of 2019 for a company that does not have harmful and hazardous working conditions

It is safer to hand over the calculation to the Social Insurance Fund in advance. The longer the delay, the higher the fine. Please note that the deadlines for submitting the 4-FSS form for the 1st quarter in 2019 are different.

A sample of filling out the 4-FSS form for the 1st quarter of 2019 with zero reporting

If the organization did not conduct activities, suspended or terminated it, it is necessary to submit zero 4-FSS reporting to the fund. This obligation is established by Article 24 of the Law "On compulsory social insurance... "dated 24.07.1998 No. 125-FZ.

If the company did not conduct business, it is still necessary to submit the calculation. There are no exemptions for policyholders without payments. This is confirmed by the Ministry of Labor of Russia in a letter dated 09.29.14 No. 17-4 / OOG-817. However, individual entrepreneurs without employees do not submit zero reporting, since in this case they are not policyholders.

How to fill out 4-FSS if there is no data? First of all, it is necessary to collect mandatory sheets and tables (clause 2 of Appendix 2 to Order No. 381). These include:

• table 1 - calculation of the base for assessing contributions;
• table 2 - calculation of contributions for injuries;
• table 5 - SOUT results.

These are mandatory sections of the 4-FSS calculation. The rest of the calculation tables (1.1, 3 and 4) do not need to be completed and returned.

The main rule of filling zero reporting 4-FSS - put dashes in cells and lines if there are no indicators. See above for a sample.