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    • Report 4 fss for the 2nd quarter. Accounting info

    13.03.2022

    In January 2018, all insurers must submit Form 4-FSS for 2017 to social insurance. We will tell you how to report to the fund without any problems.

    Deadlines for submitting Form 4-FSS for 2017

    Companies submit form 4-FSS to the branch of the FSS of the Russian Federation at the place of their registration within the following terms:

    • no later than the 25th day of the month following the reporting period, if the reporting is sent electronically;
    • no later than the 20th day of the month following the reporting period, if it is submitted in paper form.

    Thus, it is necessary to submit the calculation in the form 4-FSS for 2017 no later than:

    • January 22, 2018, if the policyholder reports on paper (the postponement is due to holidays);
    • January 25, 2018, if the policyholder submits reports electronically.

    Recall that policyholders whose average number of employees exceeds 25 people send form 4-FSS to social insurance in electronic form. Insureds with 25 people or less can submit the form on paper.

    Federal Law No. 125-FZ of July 24, 1998 (as amended on July 29, 2017).

    How to fill out Form 4-FSS

    Form 4-FSS and the procedure for filling it out were approved by Order of the FSS of the Russian Federation of September 26, 2016 No. 381.

    All policyholders must submit to the fund the title page, tables 1, 2, 5. The rest of the tables in the absence of indicators do not need to be filled in and submitted.

    When filling out the title page, first of all, you should pay attention to the “Subordination code” indicator. Here you need to indicate the 5-digit code assigned to the policyholder, which indicates the territorial body of the fund in which the policyholder is currently registered.

    In the field "Average number of employees" you should indicate the average number of employees for 2017. This indicator is calculated in accordance with Rosstat Order No. 498 dated October 26, 2015.

    In the field "Number of working disabled people" it is necessary to reflect the number of such employees as of 12/31/2017.

    Table: "The structure of the 4-FSS form"

    table

    How to fill

    Here you need to calculate the base for accruing accident insurance premiums on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period. Determine the amount of the insurance rate, taking into account the discount or surcharge

    The table is filled in by policyholders who temporarily send their employees under an agreement on the provision of labor of employees (personnel) in the cases and on the conditions established by the Labor Code of the Russian Federation

    The table should reflect the following information according to accounting data:

    - in line 1 - the debt on contributions for insurance against accidents at the beginning of the billing period. This information must correspond to the information on the insured's debt at the end of the previous billing period, indicated in the form for such a period;

    - in lines 2 and 16 - accrued from the beginning of the billing period and paid amounts of premiums for insurance against accidents;

    - in line 12 - the debt of the territorial body of the FSS of the Russian Federation to the insured at the beginning of the billing period. These data must correspond to the information on the debt of the territorial body of the fund at the end of the previous settlement period, given in the form for such a period;

    - in line 15 - expenses incurred from the beginning of the year for insurance against accidents;

    - in line 19 - debt on premiums for insurance against accidents at the end of the reporting (calculation) period, including arrears - in line 20;

    - line 1.1 reflects the amount of debt of the reorganized insured and (or) deregistered separate unit to the FSS of the Russian Federation;

    - line 14.1 shall contain information about the debt of the FSS of the Russian Federation to the reorganized insured and (or) to the deregistered separate subdivision.

    These lines are filled in by successor insurers and organizations that included such separate divisions.

    In other rows - the rest of the available data

    The costs of the insured for compulsory social insurance against industrial accidents and occupational diseases are reflected. In addition, this table includes data on the costs incurred by the insured to finance preventive measures to reduce occupational injuries and occupational diseases.

    Data is reflected on the basis of acts on accidents at work and on cases of occupational diseases at the enterprise

    This table should include the following information:

    - on the total number of jobs subject to a special assessment of working conditions, and on the results of the special assessment, and if the validity of the results of attestation of jobs has not expired, then information based on this attestation;

    — on mandatory preliminary and periodic medical examinations of employees.

    All data in this table must be indicated on 01/01/2017. That is, information about the special assessment and medical examinations that were carried out during the year does not need to be reflected. Therefore, table 5 in the 4-FSS form for all reporting periods of 2017 will be the same

    Order of the FSS of the Russian Federation of September 26, 2016 No. 381.

    A sample of filling out the calculation in the form 4-FSS for 2017

    Rassvet LLC is registered in Moscow. The company employs 5 people. All employees are citizens of the Russian Federation. During 2017, their number did not change.

    For 2017, employees were accrued wages, which are subject to contributions for injuries.

    Total accrued payments for 2017 - 1,200,000 rubles, including:

    For the 1st quarter of 2017 - 300,000 rubles.

    For the 2nd quarter of 2017 - 300,000 rubles.

    For the 3rd quarter of 2017 - 300,000 rubles

    For the 4th quarter of 2017 - 300,000 rubles.

    For October 2017 - 100,000 rubles

    For November 2017 - 100,000 rubles

    For December 2017 - 100,000 rubles

    The company applies a rate on accident insurance premiums of 0.2 percent.

    Discounts and surcharges to the insurance rate are not established.

    The amounts of accident insurance premiums accrued in 2017 amounted to:

    For the 1st quarter of 2017 - 600 rubles.

    For the 2nd quarter of 2017 - 600 rubles.

    For the 3rd quarter of 2017 - 600 rubles.

    For the 4th quarter of 2017 - 600 rubles.

    For October 2017 - 200 rubles

    For November 2017 - 200 rubles

    For December 2017 - 200 rubles

    At the beginning of 2017, the company had no debts and overpayments. At the end of 2017, a debt in the amount of 200 rubles was formed. This is due to the fact that the due date for the payment of contributions for December is January 15, 2018.

    In 2017, there were no industrial accidents in the organization.

    Penalty for violation of the deadlines for submitting Form 4-FSS

    The penalty for violation of the deadlines for the delivery of 4-FSS is provided for by the Federal Law of July 24, 1998 No. 125-FZ. So, if the insured does not report to the fund on time, then he faces a fine of 5 percent of the amount of contributions for injuries accrued payable for each full or incomplete month of delay. The maximum fine is 30 percent of the calculated amount of contributions, the minimum is 1 thousand rubles.

    For non-compliance with the method of submitting the form in electronic form, a sanction is also set - 200 rubles.

    In addition, there is administrative responsibility for violating the deadlines for submitting the form: an official can be fined from 300 to 500 rubles (part 2 of article 15.33 of the Code of Administrative Offenses of the Russian Federation).

    No later than July 20 in paper form and July 25 in electronic form, employers report in form 4-FSS for the six months of 2017. We tell you what to check before sending the report.

    In what form to take 4-FSS for the first half of 2017

    In June we were traditionally confused and frightened by a new uniform. In the Ministry of Justice of Russia, the order of the FSS passed the state registration, which approved the new form 4-FSS.

    However, given that the entry into force of the order falls on the date after the start of the reporting campaign, the order for the half-year report is not valid. In other words, for now, calmly use the old form 4-FSS. Such explanations are given by the FSS on its website.

    Form 4-FSS for the six months of 2017 was approved by order of the FSS of Russia dated September 26, 2016 No. 381. You can find the electronic calculation format and control ratios in the order of the FSS of Russia dated March 9, 2017 No. 83.

    Form 4-FSS, which has been used since this year, is smaller than the previous one. From there, they excluded information about insurance premiums for disability and in connection with motherhood.

    In table 1 of form 4-FSS, it is not necessary to enter OKVED, the number of disabled people and workers in hazardous industries. They appear on the title page.

    Table 1.1 is intended for those insurers who temporarily transfer their employees to other organizations.

    Zero calculation in the form 4-FSS

    Reporting in the form 4-FSS with zero indicators must be submitted for the six months of 2017, even if there was no activity in it.

    In the "zero" 4-FSS, you must fill out the title page and tables 1, 2, 5.

    The calculation of 4-FSS for the 4th quarter of 2017 hereinafter means 4-FSS for 2017, since according to the rules this reporting form (Appendix N 1 to the Order of the FSS of the Russian Federation of September 26, 2016 N 381) is filled in on an accrual basis from the beginning of the year (p 2 article 22.1 of the Law of July 24, 1998 N 125-FZ).

    The last changes to the form were made in the middle of last year (Order of the FSS of the Russian Federation of 06/07/2017 N 275). And according to the updated form, taking into account these changes, insurers have already submitted calculations for 9 months. The same form should be used when preparing the report for 2017.

    Where to take 4-FSS for the 4th quarter of 2017

    When you need to pass 4-FSS for the 4th quarter of 2017

    The deadline for submitting 4-FSS for the 4th quarter of 2017 depends on the form in which this reporting should be presented:

    • if on paper, then no later than January 22, 2018. To submit a 4-FSS report for the 4th quarter of 2017 on paper, those insurers are entitled, for whom the average number of persons in whose favor payments were made for the previous billing period was no more than 25 people;
    • if in electronic form, then no later than January 25, 2018 (clause 1, article 24 of the Law of July 24, 1998 N 125-FZ).

    Filling out 4-FSS for the 4th quarter of 2017

    Form 4-FSS for the 4th quarter of 2017 is compiled according to generally established rules. In any case, the title page must be filled out in it, as well as tables 1, 2 and 5 (clause 2 of the Procedure for filling out 4-FSS, approved by Order of the FSS of the Russian Federation of September 26, 2016 N 381, hereinafter - the Procedure for filling out 4-FSS). Table 3 is filled in only if during the year the insured had expenses that can be set off against injury contributions, and table 4 - if there were accidents at work.

    In the field "Reporting period (code)" on the title page, you will need to indicate "12", which corresponds to the billing period - the calendar year (clause 5.4 of the Procedure for filling out 4-FSS).

    4-FSS for the 4th quarter of 2017 zero

    If in 2017 the insured did not accrue payments and remuneration from which insurance premiums for injuries should be accrued, then he must submit to the FSS a zero report 4-FSS for the 4th quarter of 2017 within the above deadlines. In this case, the title page of the form is filled out according to the general rules, and dashes are placed in the corresponding columns and lines of tables 1,2,5 (clause 2 of the Filling Order 4-FSS).

    For failure to submit a zero calculation, the insured will face a fine of 1000 rubles. (Clause 1, Article 26.30 of the Law of July 24, 1998 N 125-FZ). In addition, an official of an organization may be held liable in the form of an administrative fine in the amount of 300 to 500 rubles. (

    Since 2017, the calculation of 4-FSS has been submitted to the Social Insurance Fund only for contributions to "injuries". Sections on insurance premiums in case of “illness and maternity”, which came under the jurisdiction of the Federal Tax Service, were excluded from the 4-FSS.

    Our material will tell you what form policyholders should use when reporting for 2017, how to fill it out, and here you can also download the 4-FSS 2017 form.

    Has the 4-FSS form for the annual report changed?

    The 4-FSS Calculation Form, applied since the 1st quarter of 2017, was approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381. But already for 9 months of 2017, insurers reported on the new 4-FSS form, which continues to be valid for the annual report. The current form of the Calculation contains the changes approved by the order of the FSS of the Russian Federation dated 06/07/2017 No. 275.

    Form 4-FSS for 2017

    Composition of Calculation 4-FSS - title page and six tables. Insurers, even those who did not have accruals for insurance premiums for "injuries", need a new form 4-FSS, which in this case includes:

    • Title page,
    • Calculation of the base for calculating insurance premiums - table 1,
    • Calculations for "injuries" - table 2,
    • Information about the special assessment of working conditions and medical examinations - table 5.

    The remaining tables of the Calculation must be submitted only if there are relevant indicators.

    Recall that on paper the annual 4-FSS must be submitted no later than 01/22/2018, and electronically - 01/25/2018.

    Filling out form 4-FSS: general requirements

    When preparing the annual Calculation of the 4-FSS, the approved Procedure for filling it out is taken into account (Appendix No. 2 to Order No. 381 of the FSS of the Russian Federation dated September 26, 2016, as amended on June 7, 2017). In addition, the order of the FSS of the Russian Federation dated March 28, 2017 No. 114 lists the features of filling out the Calculation for insurers of the regions where the “pilot” project of the FSS operates.

    Form 4-FSS for the 4th quarter of 2017 is filled out taking into account the following requirements:

    • only blue or black ink and block letters are used (both with “manual” and computer filling),
    • each line/column can contain only one indicator, when there are no indicators - a dash is put,
    • monetary figures are not rounded,
    • corrective means cannot be used for corrections: in order to correct a mistake, the incorrect value is crossed out, the correct indicator is written next to it, the date of correction, and is certified by the signature and seal (if any) of the insured,
    • the completed form 4-FSS must have continuous numbering of all pages (field "page"),
    • on each page, the registration number of the insured in the FSS and the subordination code are placed, according to the notice that the FSS issues to the insured upon registration,
    • at the bottom of the page, the policyholder puts his signature and the date of signing.

    Title page of form 4-FSS for the year 2017

    When filling out the title page, indicate the correction number: for the initial Settlement - "000", and if you later need to submit a "clarification" - "001", "002", etc.

    Enter the reporting period code for the annual Calculation - "12", as well as the calendar year - "2017".

    Name, or full name the policyholder is indicated in full without abbreviations, as in the constituent documents of the organization, or in the passport of an individual. On the title page of the 4-FSS form (you can download the form below), the registration address and the contact phone number of the policyholder must be entered.

    Specify the TIN, KPP, PSRN (OGRNIP), as well as the main OKVED code. Starting from the second year of activity, the OKVED is indicated, which was confirmed by the insured in the FSS authority.

    Only for budgetary organizations is the field of the new FSS form for the 4th quarter of 2017, which reflects the type of budget.

    The average number of employees is indicated for the period from the beginning of the year, and the number of disabled people and employees engaged in hazardous and hazardous work - as of the reporting date.

    After filling out the Calculation, indicate the number of its pages and the number of sheets of supporting documents (if any).

    4-FSS new form 2017: filling out tables

    In 2017, we repeatedly talked in detail about the procedure for filling out all sections of the 4-FSS Calculation (for example, and). Let us recall the main features that policyholders need to take into account when filling out the tables of form 4-FSS (form for 2017).

    • To calculate the annual base in table 1, the indicators are taken on an accrual basis from the beginning of 2017, and columns 4-6 indicate the indicators for the 4th quarter of 2017. broken down by months (October-December).
    • Table 1.1 needs to be filled out only by policyholders who sent their employees in 2017 for temporary work with other employers, in accordance with clause 2.1 of Art. 22 of the law of July 24, 1998 No. 125-FZ.
    • The indicators of settlements with the Fund in Table 2 of Form 4-FSS (new form) are filled in according to the insured's data: on debt to the FSS at the beginning and end of 2017, on the accrual and payment of insurance premiums during 2017, on debt cancellation, return of overpayments, expenses incurred during the year. Here, broken down by months, are the indicators for the 4th quarter of 2017.
    • Table 3 needs to be completed only if during 2017 the insured paid sick leave due to injury and occupational diseases, holidays for sanatorium treatment, or financed preventive measures, indicating the number of paid days and the amount.
    • If there were accidents and occupational diseases in 2017, the number of injured workers is reflected in Table 4.
    • Table 5 is filled in by all insurers, even if they did not conduct a special assessment of working conditions. We talked in detail about filling out table 5

    What is the deadline for submitting a report in the form 4-FSS for the 4th quarter of 2017 in terms of contributions "for injuries"? Is it really necessary to apply a new form and where can I download it? What is the procedure for completing the calculation in the regions participating in the FSS pilot project? What rules to follow when filling out table 2 of the 4-FSS annual report for 2017? How to reflect the reimbursement of expenses from the FSS? Here is a sample of filling out 4-FSS for the 4th quarter of 2017. You can also download the new report form. If you have any questions about filling out 4-FSS for 2017, please contact us at.

    How to report to the FSS

    In 2018, divisions of the Social Insurance Fund (FSS) continue to control:

    • insurance premiums for insurance against accidents at work and occupational diseases (that is, premiums for "injuries");
    • expenses of insurers for the purposes of social insurance.

    Therefore, the insurance premiums “for injuries” accrued from January to December 2017 must be reported to the territorial department of the Social Insurance Fund and submitted to the FSS a report for the 4th quarter of 2017.

    Who must pass the annual 4-FSS for 2017

    All insurers are required to submit a calculation in the 4-FSS form for the 4th quarter of 2017: organizations and individual entrepreneurs paying remuneration to individuals subject to contributions “for injuries” (clause 1, article 24 of the Law of July 24, 1998 No. 125-FZ).

    Individual entrepreneurs who do not have employees who pay insurance premiums only “for themselves”. It is not necessary to hand over 4-FSS for the 4th quarter of 2017 to an individual entrepreneur without employees.

    If, for some reason, from January 1 to December 31, 2017, the organization did not make payments that are recognized as the object of taxation of insurance premiums to the FSS, and does not pay these contributions, then, despite this, submit a zero annual report 4-FSS for 2017 a year is needed.

    If the organization did not operate during the reporting period, the “zero” calculation for 2017 must still be submitted. There are no exceptions for such cases in the current legislation. In the "zero" calculation in the form 4-FSS, fill out only the title page and tables 1, 2, 5.

    Deadline for 4-FSS for the 4th quarter of 2017

    Policyholders submit the 4-FSS calculation to the territorial body of the FSS of the Russian Federation at the place of their registration within the following terms:

    • no later than the 25th day of the month following the reporting period, if the reporting is sent electronically;
    • no later than the 20th day of the month following the reporting period, if 4-FSS is submitted "on paper".

    There are 4 reporting periods in total:

    • I quarter;
    • half a year;
    • nine month;

    Thus, the deadline for submitting 4-FSS for the 4th quarter of 2017 is no later than January 22, 2018 "on paper" and no later than January 25, 2018 - in electronic form.

    What to check before passing 4-FSS for 2017

    In electronic form, the calculation to the division of the FSS of Russia for 2017 can be submitted:

    • via telecommunication channels (through the 4-FSS payment gateway on the Internet);
    • on external media (floppy disk, CD, flash drive, etc.) with an electronic signature.

    To prepare 4-FSS online in electronic form, you can use the electronic portal of the FSS of Russia. On this Internet portal, you can fill out 4-FSS electronically for free and transfer it to social insurance.

    To date, on the portal for the preparation and submission of electronic reporting 4-FSS online, you can use:

    • service for online filling out the 4-FSS form (it is available to registered users with extended access rights). The service performs format-logical control of the entered data and compares the information with previously submitted reports for previous periods. Thanks to this, you can pass the 4-FSS for 2017 without errors. The completed 4-FSS can be immediately saved in the FSS database and the report will be considered submitted.
    • service for preparing Form 4-FSS for the 4th quarter of 2017 free of charge without registration. This service allows you to fill in the calculation and perform an automatic check for format-logical control. Such reporting is not stored in the FSS database. However, it can be saved in XML format and, if necessary, printed. Or the file can be saved on a flash drive, signed with an EDS and transferred and transferred to the fund. This service can be treated as a free program for filling out 4-FSS for 2017.

    You can also fill out and submit 4-FSS for the 4th quarter of 2017 using programs and online services provided by electronic document management operators. Cm. " ".

    Please note: in order to successfully pass the 4-FSS for the 4th quarter of 2017, employers need to check the key certificate for reporting to the FSS. The fact. that from 09/15/2017 a new signature verification key certificate is valid. Renewing the key certificate is necessary for those who submit an electronic 4-FSS, as well as employers from the regions - participants in the FSS pilot project, who electronically send registers of information to the Fund for the appointment and payment of benefits.

    If you do not install new certificates, the program will not let you send anything to the fund. An error message appears or the document cannot be decrypted. Download fresh keys on the fss.ru website in the “Certification Authority” section. You need a public key certificate to sign the receipt. The file is called F4_FSS_RF_2017_qualified.cer. Its validity period is one year starting from September 15, 2017. Then the certificate will need to be changed again. Update the keys in the work program through which you send the reporting. If you use the free programs of the fund for this, follow the instructions. There is a link to it in the same section of the site where the certificates are: “Recommendations for the submission of payrolls in the form 4-FSS of the Russian Federation”. Source: FSS website.

    Note that since September 15, 2017, amendments have also been made to the technology for receiving electronic payments. The changes relate to the structure and format-logical relationships of 4-FSS when submitting a calculation in electronic form with an electronic signature starting from the third quarter of 2017. Source: FSS website.

    New form 4-FSS in 2018 or old?

    Since 2017, the 4-FSS form has been applied, approved by order of the FSS of Russia dated September 26, 2016 No. 381. The 4-FSS report form includes the following tables (mandatory and additional):

    • Title page
    • Table 1 "Calculation of the base for calculating insurance premiums";
    • Table 1.1 "Information required for the calculation of insurance premiums by the insurers specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ";
    • Table 2 "Calculation of the base for compulsory social insurance against accidents at work and occupational diseases";
    • Table 3 "Costs for compulsory social insurance against accidents at work and occupational diseases";
    • Table 4 "Number of victims (insured) in connection with insured events in the reporting period";
    • Table 5 "Information on the results of a special assessment of working conditions (results of attestation of workplaces in terms of working conditions) and mandatory preliminary and periodic medical examinations of employees at the beginning of the year."

    The title page and tables 1, 2 and 5 are mandatory for submission. They must be submitted in any case, even if the insured did not have accruals for "injuries" in the reporting period. The rest is filled in only in cases where the relevant indicators are in place.

    In June 2017, the FSS changed the form of the report on accrued and paid insurance premiums “for injuries” (4-FSS). The amendments were made by FSS Order No. 275 of June 7, 2017. The updated calculation form entered into force on July 9, 2017. The policyholders used this form when filling out the 4-FSS for the 3rd quarter of 2017. Cm. " ". The same form must also be used when filling out the 4-FSS report for the 4th quarter of 2017. In 2018, this form is suitable for reporting.

    Where to send the annual report

    If the organization does not have separate divisions, then the 4-FSS for the 4th quarter of 2017 must be submitted to the territorial office of the FSS of Russia at the place of registration of the company (clause 1, article 24 of the Federal Law of July 24, 1998 No. 125-FZ).
    If there are separate subdivisions, then the annual form 4-FSS for 2017 must be submitted at the location of the separate subdivision. But only on condition that the “isolation” has its own settlement (personal) account in the bank and it independently calculates wages for employees.

    The procedure for filling out 4-FSS for the 4th quarter of 2017

    In the calculation of the 4-FSS for the 4th quarter of 2017, it is necessary to fill out the Title page and tables 1, 2, 5. You also need to fill out (clause 2 of the Procedure for filling out the calculation 4 - FSS):

    • table 1.1 - if in January - December you temporarily sent employees to another organization or to an individual entrepreneur under a staffing agreement;
    • table 3 - if in January - December insurance coverage was paid to individuals (for example, temporary disability benefits due to an accident at work);
    • Table 4 - if there were accidents at work in January - December.

    Examples and samples of filling out the annual 4-FSS for 2017

    How to fill out the 4-FSS form for the 4th quarter of 2017? What tables should be included in the calculation? Let's look at a specific example of filling. We hope that the Instructions for filling out 4-FSS will allow you to transfer your data to a similar 4-FSS calculation.

    Suppose that the organization employs 18 people, there are no disabled people. In November 2016, the organization conducted a special assessment of working conditions, which resulted in:

    • identified three workplaces classified as the 3rd class of harmful working conditions;
    • workplaces classified as the 4th class of harmful working conditions have not been identified.

    In December 2016, workers employed in hazardous working conditions underwent a mandatory periodic medical examination. The injury contribution rate is 0.9%, there are no discounts or surcharges. Data on payments to employees, accrued and paid contributions for injuries, are presented in the table.

    As of 01/01/2017, the debt on contributions for injuries indicated in line 19 of column 3 of Table 7 of 4-FSS for 2016 amounted to 7,306.17 rubles. Contributions for September 2017 in the amount of RUB 5,530.40 paid in October 2017. Contributions for December 2017 in the amount of 5,629.87 rubles. paid in January 2018. An example of filling out 4-FSS for the 4th quarter of 2017 will be as follows:

    Table 1: premium base

    In table 1 of the 4-FSS report for the 4th quarter of 2017, it is necessary:

    • calculate the base for calculating accident insurance premiums on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period (October, November and December 2017);
    • determine the amount of the insurance rate, taking into account the discount or premium.

      Table 1.1 as part of the 4-FSS form for 2017 should be formed exclusively by those insurers-employers who temporarily transfer their employees to other organizations or entrepreneurs. If so, then the table needs to reflect:

      • the number of assigned employees;
      • payments from which insurance premiums are accrued, for the six months, for April, May and June;
      • payments to the disabled;
      • the rate of insurance premiums of the receiving party.

      In our example, this table does not need to be filled in, since there were no such circumstances in the reporting period.

      Table 2: contribution calculations

      Table 2 of the 4-FSS report for the 4th quarter of 2017 should reflect the following information according to accounting data (Section III of the Procedure for filling out calculation 4 - FSS):

      • in line 1 - debt on accident insurance premiums at the beginning of 2017;
      • in lines 2 and 16 - accrued since the beginning of 2017 and paid amounts of premiums for accident insurance ("injury");
      • in line 12 - the debt of the territorial body of the FSS of the Russian Federation to the organization at the beginning of 2017;
      • in line 15 - accident insurance expenses incurred since the beginning of 2017;
      • in line 19 - debt on premiums for insurance against accidents as of December 31, 2017, including arrears - in line 20;
      • in other rows - the rest of the available data.

      Please note that by Order of the FSS dated 06/07/2017 No. 275, the following were added to table 2 of Form 4 - FSS:

      • line 1.1, which reflects the amount of debt of the reorganized insured and (or) deregistered separate subdivision to the territorial body of the FSS of the Russian Federation;
      • line 14.1, which indicates information about the debt of the territorial body of the FSS of the Russian Federation to the reorganized insured and (or) to the deregistered separate subdivision.

      These lines are filled in by successor insurers and organizations that included such separate divisions.

      When filling out table 4

      Submit Table 4 as part of the 4-FSS report for the 4th quarter of 2017, if from January to December 2017 there were accidents at work or occupational diseases were identified. However, in our example, this table does not need to be filled in.

      Table 5: Medical examinations and special assessment

      Table 5 of the 4-FSS annual report for 2017 must reflect the following information:

      • on the total number of jobs subject to a special assessment of working conditions, and on the results of the special assessment, and if the validity of the results of attestation of jobs has not expired, then information based on this attestation;
      • on mandatory preliminary and periodic medical examinations of employees.

      You can also download another example of filling out the annual 4-FSS for the 4th quarter of 2017 in Excel format.

      Possible liability

      For violation of the deadline for submitting calculation 4 - the FSS for the 4th quarter of 2017, a fine was established: 5% of the amount of accident insurance premiums accrued payable for July, August and September for each full or partial month of delay. In this case, the fine cannot be less than 1,000 rubles and must not exceed 30% of the specified amount of contributions (clause 1, article 26.30 of Law No. 125-FZ).
      Also, an employee of the company responsible for reporting (accountant or director) can be fined from 300 to 500 rubles (part 2 of article 15.33 of the Code of Administrative Offenses of the Russian Federation).

      Reimbursement from the FSS in 2018

      Despite the fact that in 2018 the tax authorities control the payment of insurance premiums, the Social Insurance Fund will still check the costs of paying benefits and allocate funds to reimburse such costs.

      For reimbursement of the costs of paying benefits, the employer applies to the FSS branch in cases where the accrued insurance premiums are not enough to pay benefits or the employer applies a reduced “zero” tariff and does not pay mandatory social insurance contributions, for example, payers on the simplified taxation system (simplified taxation system), carrying out preferential activities (Part 2, Article 4.6 of the Federal Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood”).

      Note that form 4-FSS does not contain information on accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred. Therefore, in order to reimburse expenses for benefits paid after January 1, 2017, it will be necessary to additionally submit a calculation certificate, which should include all the data named in paragraph 2 of Order No. 585n. In particular, information about the debt on contributions at the beginning and end of the reporting (calculation) period, on accrued for payment, additionally assessed and paid contributions, on expenses that were not accepted for offset. Cm. " ".

      From January 1, 2018, the following state services of the Social Insurance Fund of the Russian Federation will be available on an extraterritorial basis:

      1. State service for registration and deregistration of persons who voluntarily entered into legal relations on compulsory social insurance in case of temporary disability and in connection with motherhood.
      2. State service for registration and deregistration of insurers - individuals who have concluded an employment contract with an employee.
      3. State service for registration and deregistration of policyholders - individuals who are obliged to pay insurance premiums in connection with the conclusion of a civil law contract.
      4. State service for receiving documents that serve as the basis for the calculation and payment (transfer) of insurance premiums, as well as documents confirming the correctness of the calculation and timeliness of payment (transfer) of insurance premiums.

      Thus, from January 1, 2018, applicants can submit the documents necessary to receive the above public services, as well as receive the results of their provision in any unit providing such services within the territory of the Russian Federation at the choice of the applicant, regardless of his place of residence or stay (for individuals persons and individual entrepreneurs) or location (for legal entities).

      These changes were made by Federal Law No. 384-FZ of December 5, 2017 “On Amendments to Articles 7 and 29 of the Federal Law “On the Organization of the Provision of State and Municipal Services”.



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