Detailed instructions for using the gateway for receiving reports in the FSS

Mandatory electronic tax reporting in 2020

In 2020, declarations in electronic form must be submitted by:

— all VAT payers, including those who are tax agents; — taxpayers whose average number of employees for the previous calendar year exceeds 100 people; — newly created (including during reorganization) organizations with more than 100 employees; — the largest taxpayers, regardless of the average number of employees;

reports on forms 2-NDFL and 6-NDFL must also be submitted only electronically if the number of employees in the company is more than 25.

Information on the average number of employees for the previous calendar year is submitted to the inspectorate by the taxpayer no later than January 20 of the current year. In case of creation or reorganization of a business entity, this information must be submitted no later than the 20th day of the month following the month in which the organization was created (reorganized).

Let us remind you that the list of the largest taxpayers is formed annually by the Federal Tax Service on the basis of certain criteria (Order of the Ministry of Taxes of Russia dated April 16, 2004 N SAE-3-30 / [email protected] ). These criteria are regularly updated by tax authorities.

Cooperation with SKB “Kontur”: saving time

The main two tasks that the insurer must complete when submitting a statement are filling out the form without errors and its subsequent uploading to the receiving gateway of the Social Insurance Fund (with receiving a receipt later). You can combine these two points and, accordingly, speed up reporting using special software. It was developed by the federal government, which specializes in information technology.

A web resource has been created within the Kontur-Extern system with which you can prepare a statement. It is available to the subscriber only if he logs into the system. Using the resource, you can prepare a report and check it using the standards of the Social Insurance Fund.

Uploading to the receiving gateway of the Social Insurance Fund is performed automatically using another service. After compiling the statement, the subscriber logged into the Kontur-Extern system uploads the file to the Kontur resource. From there it is automatically sent to the receiving gateway of the Social Insurance Fund. If the workload of the Social Insurance Fund resource is high, then the statement is not deleted anywhere, but waits its turn until it is uploaded into the Social Insurance Fund system. The insurer does not need to perform any additional actions in this case or send the statement again.

The Kontur-Extern resource notifies the insurer about the receipt of the statement and receipt of a receipt, or about an error in processing the report file. The receipt is saved on the web server, it is protected, and the subscriber can save it to his computer or view it.

The resources for compiling a statement according to the form and sending it to the Social Insurance Fund website are combined into one comprehensive system. Subscribers of Kontur-Externa can use the web resource. There is no need to download any program to your computer; all operations are performed on the website. The insurer gets rid of the need to work with the Social Insurance Fund website itself by downloading the statement and receiving a receipt from there. All these tasks are performed by the complex from Kontur-Externa. Thanks to the fact that it remembers the date, if necessary, you can win a dispute with the Social Insurance Fund regarding the time of sending the statement.

Voluntary electronic reporting

In all other cases, reporting in electronic form is submitted at the request of the taxpayer or policyholder. But in the last few years, there has been a noticeable trend towards the transfer of reporting submitted by companies in all fields of activity to reporting through electronic channels.

This is convenient for regulatory authorities because it reduces the time for processing paper reports and brings everything to a single format.

This is convenient for legal entities and individual entrepreneurs, because it allows them to avoid exhausting personal visits to the tax office and funds, and also eliminates the possibility of disputes with government agencies about the timing of sending reports by mail in borderline cases.

Reception and processing of documents

The report receipt date is the date the document was sent to the gateway. After successful receipt of the signature, a receipt is generated. It is recorded in the file processing protocol. If necessary, this receipt can be downloaded. It is presented in the “information about transferred documents” section.

Processing of reports takes up to 24 hours. If errors are made when filling out the form, the receipt may arrive later. Moreover, the document will need to be redone. This suggests that it is best to send forms through the FSS gateway at least 2-3 days before the expiration of the reporting period.

If an error is detected after sending a document, the service user has the opportunity to submit a corrected version. In this case, the first copy will be automatically invalidated.

How to electronically submit reports to the Social Insurance Fund, watch the video:

Report on form 4-FSS

Many accountants must submit reports in Form 4-FSS. This is one of the main forms of reporting to the Social Security Fund, which employers submit regularly. What kind of document is this, who is obliged to provide it, within what time frame, what are the nuances of delivery, what solutions does Taxcom offer? Let's look at the details. 4-FSS: what is it intended for

This is a report to the Social Insurance Fund for calculating insurance premiums for work-related injuries and occupational diseases of workers. The form was approved by service order No. 275 dated 06/07/2017.

Previously, it was much larger in volume and included much more positions. This is due to the fact that previously it included contributions for disability and maternity. Three years ago they came under the jurisdiction of the Federal Tax Service.

This document is submitted once a quarter to the Social Insurance Fund: based on the results of 2019, the 1st quarter, half a year and nine months of 2020. That is, accountants submit it to the Social Insurance Fund 4 times a year.

Who should submit the 4-FSS report

The 4-FSS report must be submitted by legal entities and individual entrepreneurs who have employees and charge contributions for injuries for them. The 4-FSS report is submitted regardless of the tax regime and legal form.

This also includes individuals who hire assistants under an employment contract. Who takes 4-FSS, for example? A citizen who has hired a bodyguard or trainer. A blogger who hired an SMM specialist. The parent who hired the nanny.

And another group is private practitioners (lawyers, notaries).

Submitting 4-FSS on paper or electronically

The FSS provided for delivery in both paper and paperless form. However, the choice of delivery form depends on how large your business is in terms of staff.

Legal entities with no more than 25 employees can submit reports to the Social Insurance Fund on paper. 4-FSS reports are required to be submitted electronically by everyone with a staff of more than 25 people.

Deadlines for submitting the report to the Social Insurance Fund

The reporting deadlines are as follows:

• 4-FSS on paper is due by the 20th day of the first month in the next quarter;
• 4-FSS must be submitted electronically by the 25th day of the first month of the next quarter.

If the deadline falls on a weekend or holiday, the deadline for sending the report is moved to the next working day.
For the 1st quarter of 2020, the deadline for submitting the 4-FSS report was May 15, 2020, and this was true for both paper and electronic forms. The appointment of this date is due to the fact that at the end of March and in April the country's president declared non-working days due to the threat of the spread of coronavirus.

However, already for the 2nd quarter the form is submitted to the FSS, guided by standard deadlines (and for subsequent ones too):

• For the first 6 months of 2020, 4-FSS on paper is due by July 20, electronically by July 27
• For the first 9 months of 2020, 4-FSS on paper is due by October 20, electronically by October 26
• For the entire 2020, 4-FSS must be submitted on paper until January 20, 2021, electronically - until January 25, 2021

Where to submit the 4-FSS report
Calculation in form 4-FSS is submitted to the territorial office of the FSS. Individual entrepreneur - at the place of residence, organization - at the location.

Separate divisions with a separate balance sheet and current account submit Form 4-FSS at their location, and not at the parent organization.

As we have already mentioned, the submission of 4-FSS reports is provided for by the legislator both in paper and electronic form. Next, we will consider the mechanism of the accountant’s actions in both cases.

Where to submit 4-FSS on paper

So, if the average number of employees is no more than 25 people, then you can submit the 4-FSS report in paper form. How does this happen?

1. Print the report in two copies. 2. Send its electronic version to a flash drive. No digital signature required. 3. Take it to the territorial FSS office. 4. FSS employees will save the data and give you a second copy with a note of acceptance.

4-FSS where to submit in electronic form

If you employ more than 25 people, then you are required to submit Form 4-FSS electronically using an electronic digital signature. The algorithm of actions is as follows:

1. Enter into an agreement with an electronic document management company. 2. Notify your territorial FSS office about the conclusion of such an agreement. 3. Start sending 4-FSS reports via the Internet. For example, through the service of the company Taxcom Online-Sprinter. 4. After you have submitted the report, the Foundation will respond with a delivery receipt as confirmation that you have submitted the required report. 5. After proper verification of the 4-FSS report, you will receive a protocol with the results.

Zero form

If you did not work during the reporting period and (or) did not make contributions to staff, then you must still send a form to the Fund - zero. When filling out the “zero” form, you need to submit the title page and completed tables 1, 2 and 5 with dashes. If desired (not mandatory), attach an explanation that you had downtime and did not make deductions. Liquidation of a company

If your organization is in the process of liquidation, then passing 4-FSS is also necessary. However, the calculation must be sent to the Fund before you submit an application for liquidation to the Federal Tax Service. The calculation includes data from the beginning of the year until the day it was sent. The contributions themselves are transferred to the Fund within 1 to 15 days from the date of submission of the report.

What are the sanctions?

The FSS controls timely submission. For late reports, the FSS imposes fines:

• If you are late by no more than 180 calendar days, a fine of 5% of the amount of contributions for each month of delay, but not more than 30% and not less than 100 rubles.
• If you are already late by more than 180 calendar days, the fine is 30% of the amount of contributions, and from the 181st day it increases by 10% for each month of delay. There is no maximum size, the minimum is 1,000 rubles.

There is also a fine if you employ more than 25 people, but the report was submitted on paper.
It is 200 rubles. In order not to miss deadlines and not receive penalties, it is convenient to use services for sending reports via the Internet. Taxcom offers a service with a built-in personal calendar for an accountant, which will not let you forget about the upcoming report.

Company solutions for submitting reports to the Social Insurance Fund

Taxcom company is one of the leading electronic document management operators in Russia. For more than 20 years, it has been offering reporting solutions to all regulatory government bodies: the Federal Tax Service, the Pension Fund of the Russian Federation, Rosstat, RPN, the Central Bank and, of course, the Social Insurance Fund.

Regarding the exchange of documents with the Social Insurance Fund, all tariffs, in addition to sending the 4-FSS report, include work with electronic sick leave. A user of the Taxcoma service can receive, fill out and instantly send electronic certificates of incapacity for work to the Social Insurance Fund online.

Filling out a report to the Social Insurance Fund in Online Sprinter is as simple as possible. All actions take place from the main page of the service, including the creation of an electronic document. Click “Create”, then select the direction of exchange with the Social Security Fund. Select the desired form from the drop-down list or search:

What is convenient is that many fields will be filled in automatically, including the name of your organization, INN, KPP, full name of the manager, and registration number of the policyholder.

Online Sprinter will highlight in red those fields that are required to be filled out.

By clicking “Check”, you will find out if there are errors in the report, if any. You can return to the section where they were admitted to correct them. Only a properly completed report will be sent to the FSS.

In the meantime, you decide not to send the document and clarify anything - click “Save” and the completed forms will be saved in the “Drafts” section.

Therefore, there is nothing difficult in submitting this form to the Social Insurance Fund.

The Online Sprinter service tariffs contain everything you need for competent and fast work as an accountant.

• An electronic signature, without which b2g document flow via the Internet is impossible.
• Accountant calendar with reminders about upcoming reporting deadlines.
• Automatic update of report forms with the latest changes in legislation.
• Receive SMS notifications about new claims from the Federal Tax Service.
• EDI with counterparties: unlimited for incoming documents and favorable package for outgoing ones.
• Taxcom-Dossier service for instant verification of counterparties. In a few minutes you can find out information about a potential partner, check how your competitors are doing, and assess your own position in the market.
• VAT reconciliation.
• Obtaining certificates on the status of settlements with the Federal Tax Service and the Pension Fund and other information documents.
• A simple interface with the ability to swap blocks on the main page, which is a kind of “constructor”.
• Ability to upload documents directly from your personal computer.
• 24/7 technical support with the functionality (if you wish) to remotely connect to your desktop.

Taxcom also offers postpaid tariffs for tax representatives - reporting to all government agencies from the Dokliner program.
You can learn more about the service for interacting with the Social Insurance Fund and submitting electronic reports to other government agencies in a special section of the Taxcom company website.

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Errors when submitting reports through the gateway

While working with the gateway, FSS specialists recorded the most common errors:

Important! You should pay attention to compliance with reporting deadlines, because on the last day of receiving the report, the gateway may be significantly overloaded, which affects the sending speed. It is recommended to take care of submitting reports in advance to avoid penalties.