Deadline for submitting 4-FSS for the 2nd quarter of 2021

How the 4-FSS form has changed

The current 4-FSS calculation form was approved by Order No. 381 of the FSS of the Russian Federation dated September 26, 2016; it must be applied starting with reporting for the 1st quarter of 2021. The main difference from the previously valid form is the absence of sections on contributions for disability and maternity, which is why the new form 4-FSS 2017 has significantly decreased in volume.

Otherwise, today’s 4-FSS calculation looks almost the same as Section II of the old form, dedicated to “traumatic” contributions, and does not contain any special innovations.

The new form of Form 4-FSS for the 1st quarter of 2021 consists of a title page and five tables, of which only tables 1, 2 and 5 are required to be submitted. The title and these sections must be submitted even if the policyholder had no accruals at all during the reporting period on "injury". The remaining tables are filled in when appropriate indicators are available.

Three changes have been made to the new report form:

1. The “Budget organization” field appeared on the title page . In this field you must indicate the source of funding.

2. In Table 2, line 1.1 “Debt owed by the reorganized policyholder and (or) deregistered separate division of a legal entity” appeared;

3. In Table 2, line 14.1 has been added “Debt from the territorial body of the Fund to the policyholder and (or) a separate division of a legal entity that has been deregistered.”

Deadlines for submitting the new form 4-FSS from 2021

The deadlines for submitting a new calculation for “injuries” remained the same, and depend on the number of employees of the insured (clause 1, article 24 of the law dated July 24, 1998 No. 125-FZ):

if there are more than 25 employees, then the calculation is submitted electronically, and the deadline for submitting form 4-FSS 2021 is no later than the 25th day of the month, after the reporting quarter;
if there are fewer employees, then the calculation can be submitted on paper, but in a shorter period of time - on the 20th of the month following the reporting period.

The calculation must be submitted quarterly on an accrual basis. For the 1st quarter of 2021, the electronic form is due on 04/25/2017, and the paper form is due on 04/20/2017.

If the electronic form is not followed when it is necessary, the policyholder faces a fine of 200 rubles. For late submission of Form 4-FSS from 01/01/17, a fine is imposed on only one basis - contributions for “injuries”. For each overdue month, the FSS will collect from 5% to 30% of the amount of contributions excluding benefits paid, but not less than 1000 rubles.

Let us remind you that by April 15, policyholders must confirm their main type of activity by submitting to the Social Insurance Fund a certificate indicating those types of businesses for which income was received in 2021. If this is not done, the Fund will assign the highest class of pro-insurance from all types of activities of the policyholder, which will increase the rate of contributions for “injuries” (Resolution of the Government of the Russian Federation dated June 17, 2016 No. 551).

Who should report

All insurers are required to submit a calculation in form 4-FSS for the 2nd quarter of 2021: organizations and individual entrepreneurs paying individuals remuneration subject to contributions “for injuries” (Clause 1 of Article 24 of the Law of July 24, 1998 No. 125-FZ).
Individual entrepreneurs without employees who pay insurance premiums only “for themselves.” They do not need to submit 4-FSS for the 2nd quarter of 2021.

If for some reason an organization in the first half of 2017 did not make payments that are recognized as subject to insurance contributions to the Social Insurance Fund, and does not pay these contributions, then, despite this, it is necessary to submit a zero 4-FSS report for the 2nd quarter of 2021.

Calculations must be submitted on 4-FSS forms based on the results of the reporting periods:

I quarter;
half a year;
nine months;
of the year.

“On paper,” 4-FSS reports must be submitted no later than the 20th day of the month following the reporting period. In electronic form - no later than the 25th day of the month following the reporting period (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ). If the due date falls on a weekend, you must report on the next working day.

Thus, the deadline for submitting 4-FSS for the 2nd quarter of 2021 is no later than July 20 “on paper” and no later than July 25 – in electronic form.

Fill out form 4-FSS for the 1st quarter of 2021

When filling out the new Form 4-FSS, you must follow the instructions that are approved by Order No. 381 of the FSS of the Russian Federation (Appendix No. 2). The paper version of the calculation can be filled out using a black or blue pen in block letters, or you can fill it out on a computer, for which you first need to download the new form 4-FSS 2021.

At the top of each page, the policyholder must put down his registration number and subordination code, which are indicated in the notice issued upon registration with the Social Insurance Fund. At the bottom of the page is the signature of the policyholder and the date of signing.

Indicate the adjustment number on the title page: when submitting form 4-FSS for 1 sq. 2021 for the first time, enter “000”, if an updated calculation is submitted - “001”, the next time the same report is updated - “002”, etc. The updated report is submitted in accordance with the form in force in the corrected period. The reporting period code for the 1st quarter is “03”, year “2017”.

All completed pages of the new Form 4-FSS 2017 are numbered, and their number and the number of application pages (if any) are indicated on the title page.

Monetary indicators are indicated in calculations without rounding - in rubles and kopecks. If any indicator is zero, the corresponding column is crossed out.

Table 1 reflects the calculation of the base for calculating contributions for “injuries”. Indicators are entered incrementally from the beginning of the year, and broken down by month of the last quarter of the reporting period.

Table 1.1 is filled out only by those who, under a contract, sent their employees to temporary work with other employers (clause 2.1 of Article 22 of Law No. 125-FZ of July 24, 1998).

Table 2 of the Form 4-FSS report in 2021 is filled out based on the policyholder’s accounting data on the status of settlements for contributions and expenses.

Table 3 is filled in if there are expenses for “injuries”: sick leave payments for accidents and injuries, payment for leave for treatment in a sanatorium, financing of preventive measures.

Table 4 is located on the same page of Form 4-FSS for 2017 as Table 3. Based on the relevant acts on occupational diseases and accidents at work, it indicates the number of people injured.

Table 5 is intended for information on the results of a special assessment of working conditions and medical examinations of workers. This reflects the number of jobs subject to assessment, the number of workers in hazardous industries and, accordingly, the number of jobs assessed and the number of workers who underwent medical examinations at the beginning of the year.

Form 4-FSS 2021: available here.

Completed sample

Example conditions

The LLC Charodeyka organization has only five employees. Among them is one disabled person. As of the beginning of 2021 (as of January 1), the arrears (debt) on contributions for “injuries” amounted to 290 rubles. For the first half of 2021 (from January to June inclusive), contributory payments and benefits to all employees amounted to 898,000 rubles, in particular:

for January, February, March, April and June – 150,000 rubles each;
for May – 148,000 rubles;
In May, one employee was awarded temporary disability benefits in the amount of 2,000 rubles.

Insurance premiums for “injuries” are determined at an insurance rate of 0.2%. And for a disabled person at a reduced (preferential) rate of 0.12 percent (0.2 × 60%). For the period from January to June 2021, insurance premiums were paid to the Social Insurance Fund: 1,666 rubles. (for December 2021 - May 2017), including April 12 - 276 rubles, May 15 - 276 rubles, June 5 - 272 rubles.

There were no accidents in the organization, and measures to prevent injuries and occupational diseases were not funded. In the second quarter of 2021, the organization conducted a special assessment of working conditions.

We present a completed sample of 4-FSS for the 2nd quarter of 2017 based on the above example with indicators for the first half of 2021.

Reporting on contributions in 2021 to the Social Insurance Fund: a new form has been approved

With the reporting for the first quarter of 2021, a new calculation was approved for accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage (new form 4 - FSS). At the same time, the previous form 4-FSS, approved by order of the FSS of the Russian Federation dated February 26, 2015 No. 59, will be cancelled.

The update of Form 4-FSS is associated with the transfer to the tax authorities of the administration of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity. Federal laws No. 243-FZ and No. 250-FZ dated July 3, 2016 introduced corresponding changes to tax legislation and the legislation on compulsory pension, social and medical insurance.

Changes in “injury” contributions

From 01/01/2017, the fundamental regulatory act on insurance premiums - Federal Law No. 212-FZ of July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” (hereinafter referred to as Law No. 212-FZ).

In this regard, the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (hereinafter referred to as Law No. 125-FZ) was supplemented with rules defining:

settlement and reporting periods for insurance premiums “for injuries”;
the procedure for calculating, the procedure and terms for paying these contributions;
deadlines for submitting reports, including updated ones.

The calculation period for contributions will be considered a calendar year, and the reporting periods will be the first quarter, half a year, nine months of a calendar year. During the billing (reporting) period, based on the results of each calendar month, you will need to make monthly mandatory payments (clauses 1, 2, 9, Article 22.1 of Law No. 125-FZ).

In addition, from next year, policyholders for “injury” premiums will need to submit a new calculation quarterly in Form 4-FSS (subclause 17, clause 2, article 17, article 24 of Law No. 125-FZ).

Who will submit form 4-FSS

The following must be reported using the new Form 4-FSS from the 1st quarter of 2017:

legal entities of any organizational and legal form (including foreign organizations operating on the territory of the Russian Federation and employing citizens of the Russian Federation);
individuals,

if they employ individuals who are subject to compulsory social insurance against industrial accidents and occupational diseases, namely:

employees under an employment contract;
performers under a civil contract, the subject of which is the performance of work (provision of services), an author's order agreement, in accordance with which the customer is obliged to pay insurance premiums “for injuries”.

What has changed in form 4-FSS

The new form 4-FSS will not have to reflect information on contributions for compulsory social insurance in case of temporary disability and in connection with maternity. After all, they are transferred to the jurisdiction of the Federal Tax Service of Russia. And the Federal Social Insurance Fund of the Russian Federation “remained” contributions for compulsory social insurance against accidents at work and occupational diseases - both for periods before 01/01/2017, and for periods after 01/01/2017.

Therefore, the new form of 4-FSS is smaller in volume than the previous one. It retains all the tables from Section II of the old form (they are renumbered).

The title page contains information about:

number of working disabled people;
the number of workers engaged in work with harmful and (or) hazardous production factors.

The details “Code of the insurance premium payer (policyholder)” are not on the new Title Page, and the corresponding code directories have been abolished. The attribute “Average number of women” has also been removed.

Terminological changes have been made to the text of the form. In the rules for filling out the new form 4-FSS, all references to Law No. 212-FZ are replaced by links to the updated norms of Law No. 125-FZ.

How to fill out form 4-FSS

In general, you need to fill out the new Form 4-FSS in the same way as Section II of the previous Form 4-FSS.

Mandatory part of form 4-FSS

It is mandatory to submit the Title Page, Table 1, Table 2 and Table 5. And here, pay attention to this.

1. Title page.

The OKVED code will need to be specified in accordance with the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2). The previously used All-Russian Classifier of Types of Economic Activities OK 029-2001 (NACE Rev. 1) becomes invalid as of 01/01/2017.

2. Table 1 “Calculation of the base for calculating insurance premiums” is an analogue of the previous table 6. There are no changes in the composition of indicators and completion compared to the previous table 6.

3. Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” repeats the previous table 7. The composition of the indicators is the same.

However, according to line 7 of Table 2, it is impossible to reflect the offset of overpaid amounts of contributions “for injuries” against upcoming payments for another type of compulsory insurance. After all, starting next year, contributions for other types of compulsory insurance will be administered by the Federal Tax Service of Russia.

Otherwise, the procedure for filling out Table 2 has not changed compared to the previous Table 7.

4. Table 5 “Information on the results of a special assessment of working conditions and mandatory preliminary and periodic medical examinations of workers at the beginning of the year” repeats the previous table 10.

The only innovation is that line 1 in columns 4 – 6 contains the previously existing opportunity to indicate information based on the certification of workplaces for working conditions, if the validity of the certification results has not expired. As you know, if before 01/01/2014 a workplace certification for working conditions was carried out, then a special assessment of working conditions (SOUT) for such workplaces may not be carried out for five years from the date of completion of the certification. The certification results are valid until the end of their validity period, but no more than until December 31, 2018 inclusive. The exception is situations when it is necessary to carry out an unscheduled special labor assessment (part 4 of article 27 of the Federal Law of December 28, 2013 No. 426-FZ “On special assessment of working conditions”).

Optional part of form 4-FSS

Table 1.1, table 3 and table 4 in the absence of relevant indicators are not filled out and are not presented.

Table 1.1 “Information required for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 N 125-FZ” is an analogue of the previous table 6.1.

Table 1.1 is filled out by economic entities engaged in the provision of personnel - private employment agencies and other legal entities named in paragraph 3 of Article 18.1 of the Law of the Russian Federation of April 19, 1991 No. 1032-1 “On Employment of the Population in the Russian Federation.” They will be required to provide information on “injury” contributions for workers temporarily assigned to customers.

As before, the number of completed lines in Table 1.1 must correspond to the number of legal entities or individual entrepreneurs acting as hosts.

Table 3 “Expenses for compulsory social insurance against industrial accidents and occupational diseases” and table 4 “Number of victims (insured) in connection with insured events in the reporting period” repeat, respectively, the previous tables 8 and 9.

When and how to submit form 4-FSS

If the number of individuals who received payments is more than 25 people, they will have to submit forms 4-FSS in electronic form, signing with an enhanced qualified electronic signature. In this case, the territorial branch of the fund will be required to confirm acceptance of the payment via the Internet - for example, through a single portal of state and municipal services.

And policyholders who have paid benefits to 25 persons or less can submit a settlement in paper form, or electronically if they wish (Clause 1, Article 24 of Law No. 125-FZ).

The deadlines for submitting the new form 4-FSS are the same:

in paper form - no later than the 20th day of the month following the reporting period;
in electronic form - no later than the 25th day of the month following the reporting period.

Please note: an organization that has independent classification units presents a calculation compiled for the organization as a whole and for each division that is an independent classification unit. This is what we are talking about.

For the purposes of this type of compulsory social insurance, the organization is recognized as an independent classification unit (clause 7 of the Rules for classifying types of economic activity as professional risk, approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713, hereinafter referred to as the Rules). She herself determines her main type of activity, according to which a professional risk class is established for her.

And its structural unit can be separated into an independent classification unit with its activities assigned to a different class of professional risk. The necessary conditions for such allocation are:

fulfillment of the requirements established in paragraph 7 of the Procedure approved by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55 (hereinafter referred to as the Procedure);
annual confirmation of the type of economic activity of a division of an organization, which is an independent classification unit, in the manner established in paragraph 8 of the Procedure (clause 11 of the Rules).