The 4-FSS report is a document that indicates the amounts of accrued and paid contributions “for injuries”. The form is submitted quarterly to the territorial body of the Social Insurance Fund at the place of registration.
The administration of insurance premiums for temporary disability and in connection with maternity from 01/01/2017 came under the control of the Federal Tax Service, and in the 1st quarter of 2017, policyholders for the first time submitted a radically changed report, which is called as follows: calculation of accrued and paid insurance premiums for compulsory social insurance against accidents at work and occupational diseases, including the cost of paying insurance coverage.
What is reporting form 4-FSS
The current form and electronic calculation format were approved by FSS order No. 381 dated September 26, 2016, as amended. The main difference from the previous form is the exclusion of sections on contributions for disability and maternity, which have been transferred to a single calculation of insurance premiums, which the Federal Tax Service now accepts from employers.
The quarterly calculation of accrued and paid insurance premiums in Form 4-FSS has significantly decreased in volume. In fact, only section 2 of the old form, dedicated to contributions for injuries, which remained under the jurisdiction of the Social Insurance Fund, was preserved.
Reporting deadlines in 2020
Form 4-FSS for the 3rd quarter of 2020 is submitted to the regional FSS department in paper or electronic form. On paper, it will only be accepted by those employers whose average number of employees does not exceed 25 people.
A paper report is submitted by the 20th of the month following the reporting period, and an electronic report by the 25th. These requirements have not changed.
| Billing period | Deadline for submission to the Social Insurance Fund in paper form | Deadline for submission to the Social Insurance Fund in electronic form |
| For the 4th quarter of 2019 | Until 01/20/2020 | Until 01/27/2020 (01/25/2020 - Saturday) |
| For the 1st quarter of 2020 | Until 04/20/2020 Due to the pandemic, postponed to 05/15/2020 | Until 04/27/2020 (04/25/2020 - Saturday) Due to the pandemic, postponed to 05/15/2020 |
| For the 2nd quarter of 2020 | Until July 20, 2020 | Until 07/27/2020 (07/25/2020 - Saturday) |
| For the 3rd quarter of 2020 | Until October 20, 2020 | Until 10/26/2020 (10/25/2020 - Sunday) |
| For the 4th quarter of 2020 | Until 01/20/2021 | Until 01/25/2021 |
Who passes zero 4-FSS
The obligation to provide a report without indicators is due to the registration system of companies with legal entity status. They automatically register with the Social Insurance Fund as employers. A different procedure is provided for individual entrepreneurs: a businessman is obliged to notify the Social Insurance Fund himself if his company employs hired personnel.
So, all legal entities and individual entrepreneurs submit a report every quarter, having the opportunity to provide an incomplete version of it - a zero calculation, since the law does not provide for the right not to submit a calculation in the absence of a taxable base.
The policyholder must submit the 4-FSS calculation drawn up on paper to the Social Insurance authority before the 20th day of the month following the reporting quarter. The legislator gave policyholders the right to transfer electronic versions of the report until the 25th, i.e. 5 days later. Enterprises with no more than 25 employees have the right to submit a report in paper form; other organizations report through Internet resources.
Read also: Deadlines for submitting 4-FSS in 2020
Basic rules for filling out and structure of form 4-FSS
Generating a report is not difficult. The form consists of a title page and five tables. All employers are required to fill out basic information about themselves on the title page and tables 1, 2 and 5. These sheets must be submitted even if the policyholder did not have any accrual of contributions during the reporting period. The remaining tables are filled out if the relevant information is available in the reporting period. If they are not present, then these pages are not provided.
Our detailed instructions for dummies on how to make a FSS report will help you avoid any inaccuracies:
- When filling out the form by hand, use only black or blue ink.
- Only one indicator is entered in each cell. If the required indicator is not available, a dash is added.
- Electronic reporting is certified by an electronic signature.
- Each report page is numbered in the appropriate cell at the top of each sheet.
Especially for participants of the FSS pilot project
Fill out and submit 4-FSS according to special rules. To figure it out and not break anything, use free special instructions from ConsultantPlus.
General rules for filling out 4-FSS
4-FSS is filled out on a computer or by hand with a ballpoint (fountain) pen in black or blue in block letters.
one is entered in each line and its corresponding columns . If there are no indicators provided for in Form 4-FSS, a dash is placed in the line and the corresponding column.
The title page, tables 1, 2 and 5 must be submitted by all employers.
If there are no indicators to fill out tables 1.1, 3 and 4, they are not filled out or submitted.
How to fix errors
The following steps need to be taken:
- Cross out the incorrect indicator value.
- Enter the correct one.
- Sign the employer or his representative on the correction, indicating the date of the correction.
- Certify with the seal (if any) of the employer (legal successor) or his representative.
Errors may not be corrected by correction or other similar means.
After completing the filling of 4-FSS, enter the continuous numbering of the completed pages in the “page” field.
At the top of each page to be filled out, the fields “Insured's Registration Number” and “Subordination Code” are filled in in accordance with the notice (notification) of the insured issued during registration (registration) with the territorial body of the Social Insurance Fund.
At the end of each page, the signature of the policyholder (legal successor) or his representative and the date of signing 4-FSS are affixed.
Instructions for filling: title page
Here are detailed instructions for filling out 4-FCC (the title page indicates basic information about the policyholder).
As an example, we took the abstract Alpha LLC, registered and operating in Moscow. The organization employs three people (including the director). Employment contracts have been concluded with all employees. One of the employees is disabled group III. During 9 months of 2020, their number did not change. Alpha LLC applies a rate for accident insurance premiums of 0.40%. Discounts and surcharges to the insurance rate are not established.
At the top of each page, indicate the registration number and subordination code, which you will find in the notice issued by the Social Insurance Fund when registering as an insurance premium payer.
The title page indicates the adjustment number, reporting period code and calendar year. If reporting for a specific period is submitted for the first time, then the code 000 is indicated in the “Adjustment number” field. The quarter code is indicated in the “Reporting period” field:
- 03 - in the 1st quarter;
- 06 - in the 2nd quarter;
- 09 - in the 3rd quarter;
- 12 - in the 4th quarter.
In 4-FSS for the 3rd quarter of 2020 we indicate code 09.
The calendar year must also be specified. If the organization ceases activity, it is necessary to check a special field.
The full name of the enterprise or full name is entered in the appropriate columns. individual entrepreneur, TIN, KPP, OGRN, address, contact details and average number of employees. Be sure to indicate the type of activity code according to OKVED 2 - there is a special window for this on the right side of the form.
If the organization employs disabled people, they are included in the payroll. In the example, this is 1 person.
At the bottom of the page there are cells where the number of pages and sheets of the report that is sent to the Fund is indicated. Insert the date the document was completed and the signature of the authorized person of the policyholder. Next to them are fields that the social insurance worker fills out. You cannot make any marks on them.
Filling out table 1
The first section of form 4-FSS is devoted to the calculation of insurance premiums if there was an accident or occupational disease. Here's how to correctly fill out Form 4-FSS - Section 1:
- Indicators for contributions are indicated in rubles on an accrual basis from the beginning of the year and broken down by month of the last quarter of the reporting period.
- Start filling out Table 1 of Form 4-FSS with columns 4–6, then enter the data in column 3 on an accrual basis.
- Table 1.1 is filled out only by those employers who sent their employees for temporary work with other employers under a contract, as provided for in clause 2.1 of Art. 22 of Federal Law No. 125 of July 24, 1998. All other policyholders do not need to fill out and submit this sheet.
How to fill out the form
The current report form in Form 4-FSS for filling out is approved by Appendix No. 1 to the order of the Social Insurance Fund of Russia dated September 26, 2016 No. 381.
The official name of form 4-FSS is “Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance coverage.”
This order also approved the procedure for filling out the 4-FSS calculation (Appendix No. 2).
Form 4-FSS consists of several sheets that can be filled out or not depending on the situation:
- Title page.
- Table 1 “Calculation of the base for calculating insurance premiums.”
- Table 1.1 “Information required for calculating insurance premiums by policyholders specified in clause 2.1 of Art. 22 of Federal Law No. 125-FZ of July 24, 1998.”
- Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases.”
- Table 3 “Expenses for compulsory social insurance against accidents at work 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.
Do I need to submit a zero report 4-FSS? It turns out yes. The procedure for filling out the zero 4-FSS has its own characteristics. They can be viewed in ConsultantPlus:
Law No. 125-FZ and the Procedure do not provide for the release of the insurer from fulfilling the obligation to submit a calculation in the event of absence in the reporting (calculation) period of payments in favor of the insured persons, the amount of insurance premiums payable (the so-called “zero” reporting), or other indicators , which must be reflected in the calculation.
Read the complete solution.
Next, we will consider the procedure for filling out each of the parts and tables of form 4-FSS. But first, the general requirements for completing the calculation.
Filling out table 2 of form 4-FSS
Table 2 is filled out by policyholders based on accounting data on the status of settlements with the Fund for contributions and expenses for the reporting period. The numbers are indicated in rubles.
In the left column, the amount of insurance premiums payable is entered in the context of the balance for the reporting period, accrued amounts and funds received from the Social Insurance Fund. In the right column, the policyholder indicates the expenses incurred by him for labor protection measures and payments for compulsory insurance. At the end, the debt to the Social Insurance Fund at the end of the reporting period is displayed.
Here is an example of filling out form 4-FSS - table 2:
Where to submit 4-FSS calculations
If the policyholder does not have separate divisions, then the calculation must be submitted to the territorial department of social insurance at the place of registration of the policyholder (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ). If the insurer has separate divisions, then the form must be submitted at the location of the separate division, provided that the separate division has its own current (personal) account in the bank and it independently calculates wages and makes payments to employees.
Filling out tables 3 and 4 of form 4-FSS
These tables are not included in the list of required ones. They are filled out by those employers who spent social security funds in the reporting period, namely:
- paid benefits for accidents and injuries;
- paid for treatment of workers in hazardous industries in sanatoriums;
- financed preventive measures for labor protection;
- purchased personal protective equipment.
If the organization did not have such expenses during the reporting period, then there is no need to fill out and submit this sheet. On the same sheet with Table 3 there is Table 4, which provides information on cases of occupational diseases and industrial accidents for the reporting period. If such incidents were recorded by acts, this table indicates the number of injured workers.
Filling out table 5 of form 4-FSS
This section of the calculation is devoted to the results of checking working conditions. Based on the results of the inspection, the number of jobs belonging to the third and fourth classes is included in the summary.
Table 5 reflects the results of medical examinations of employees. This sheet is mandatory and is required by all employers.
Current sample of filling out 4-FSS for the 3rd quarter of 2020 - table 5:
Let's sum it up
- Zero 4-FSS is submitted if no income was paid to employees during the reporting period.
- For the sole founder-director, with whom no agreement was concluded and whose income was not paid, you also need to submit a zero 4-FSS.
- Zero 4-FSS for 2020 on paper is submitted by 01/20/2020, and if the report is submitted electronically - by 01/24/2020.
- The fine for missing the deadline for submitting zero 4-FSS will be 1,000 rubles.
If you find an error, please select a piece of text and press Ctrl+Enter.
Responsibility for late submission and errors in the calculation of 4-FSS
For each calendar month (including incomplete ones) for which the organization is late in submitting the report, it will have to pay from 5 to 30% of the amount of accrued contributions, excluding benefits paid, but not less than 1000 rubles.
For a zero report, officials will impose a fine at the minimum rate, but if it contains indicators, then even a few days of delay will cost 30% of the amount of contributions.
Responsibility for incorrect report form has been introduced. If, by law, the employer is required to submit it electronically, but filled it out and submitted it on paper, social insurance specialists will impose a fine of 200 rubles (Clause 2 of Article 26.30 of Law No. 125-FZ). In this case, the employee of the organization who is responsible for submitting reports will be fined in the amount of 300 to 500 rubles under Part 2 of Art. 15.33 Code of Administrative Offenses of the Russian Federation.
By what date should documents be submitted?
Previously, taxpayers had to submit reports to the Social Insurance Fund by the 15th day of the month following the reporting period. This period did not depend on the form in which the documents were submitted.
Now the order is as follows:
- the document in printed form is submitted before the 20th day of the month following the reporting period;
- Files are sent electronically by the 25th.
Important! When reporting is transmitted over the Internet, the day the document is sent will be considered the date of submission.
If the taxpayer fails to submit reports on Form 4 FSS on time, the taxpayer faces a fine. If 1 section of the required ones is not submitted, a fine will be assessed in the amount of 5 to 30 percent (minimum 1000 rubles) of the amount payable for the last three months. In cases where payment is overdue for up to six months, from 5 to 30 percent of the monthly contributions (minimum 1,000 rubles) is charged. After 6 months, 10% is added for each new month of non-payment. The heads of organizations are subject to fines ranging from 300 to 500 rubles.
In 2020, FSS certificate 4 has been slightly modified. To understand the filling procedure, you can download instructions and a sample below. Submission of documents is possible both in printed and electronic form. The data provided is accurate and complete; it is also necessary to comply with the deadlines for transmitting information and making payments.
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