Form 4-FSS for the 4th quarter of 2021: download the new form for free

The deadline for submitting the FSS for the 4th quarter of 2021 depends on the format of the report. If the document is submitted on paper, less time is allocated for its preparation. The reporting form must be sent to the Social Insurance Fund by employers quarterly. This rule is prescribed in Art. Law of July 24, 1998 No. 125-FZ. The law also specifies deadlines for submission:

• the 20th day of the month following the expired reporting period, if the document is submitted on paper (for the calculation of the 4th quarter of 2021, this will be January 21, 2021, the postponement is due to the coincidence of the deadline with a weekend); this option is possible with last year’s average number of no more than 25 people;
• The 25th day of the month following the reporting period, if we are talking about an electronic report format (for reporting the 4th quarter of 2021, the last day of submission will be January 25, 2021).

Who submits Form 4-FSS for 2018 and when?

Form 4-FSS displays information about accrued and paid “accidental” contributions at work. It is submitted at the end of each quarter to the territorial office of the Social Insurance Fund by all employers:

• LLC and JSC;
• Individual entrepreneur with hired employees;
• private practitioners paying remuneration to citizens subject to compulsory social insurance.

If no activity was carried out and wages were not paid to hired employees, then:

• LLCs are required to submit a zero calculation;
• Individual entrepreneurs registered as policyholders submit a report with zero indicators;
• Individual entrepreneurs without registration with the Social Insurance Fund and without employees do not report on injuries.

Individual entrepreneurs without hired employees have the right to register with the Social Insurance Fund on a voluntary basis and pay insurance premiums for themselves.
In this case, you do not need to submit any reports. Form 4-FSS was approved by FSS Order No. 381 dated September 26, 2016. It was not updated in the 4th quarter of 2021. 4-FSS in a convenient Excel format can be found here.

Policyholders have the right to submit a calculation on paper or electronically, provided that the average number of personnel for the past year was 25 people or less. If this indicator has been exceeded, the employer has only one option available: electronic via telecommunication channels (TCS).

The legislation establishes 2 deadlines for submitting the 4-FSS report:

• before the 20th day of the month following the reporting month - on paper;
• until the 25th – in electronic format.

Thus, for 2021 it is necessary to report no later than 01/18/2019 (since 01/20/2019 falls on a Sunday) on paper and 01/25/2019 - according to the TCS.

The legislation on “unfortunate” contributions does not provide for the postponement of the deadline for submitting 4-FSS to the next closest working day if it falls on a non-working date. Therefore, we recommend that you report on paper in advance.

Basic information about the annual 4-FSS is presented in the diagram:

Who is required to submit reports to the Fund?

The basis for preparing and submitting Form 4-FSS 2021 is the fact of making payments in favor of hired specialists. It follows from this that the following categories of business entities are required to prepare reports:

• Russian and foreign companies using the services of hired workers in the Russian Federation;
• notaries and lawyers engaging personnel;
• citizens paying for the work of individuals (for example, drivers, caregivers, nannies, etc.).

It follows from the norms of 125-FZ that the obligation to fill out the new form 4-FSS arises for business structures that employ individuals under employment contracts. If citizens’ services are ordered under the GPA, fees are paid only if there is a corresponding clause in the agreement. In practice this rarely happens.

Private entrepreneurs who do not have employees do not submit Form 4-FSS. Firms are required to report to the Fund even in the absence of personnel and economic activity. This is explained by the fact that even an idle enterprise has a director to whom money transfers must be made. Ignoring the obligation to prepare “salary” forms entails the imposition of fines, the total amount of which can be up to 30% of the volume of the company’s quarterly obligations to the extra-budgetary fund.

4-FSS for the 3rd quarter of 2018

Are there sanctions for late reporting?

If the report is submitted later than the established deadline, the policyholder will face a fine of 5% of the unpaid premiums for the last quarter for each overdue month (full and incomplete), but not more than 30% of the established amount. If the report is not submitted, but insurance premiums have been paid or not accrued, the minimum amount of sanctions will be 1 thousand rubles.

We recommend that you do not leave the payment until the last day, since the social insurance fund has the right to refuse to accept it. The grounds for such a refusal are listed in clause 16 of the FSS Administrative Regulations, approved. by order of the Ministry of Labor of the Russian Federation dated March 20, 2017 No. 288n:

• The calculation is presented on a form different from that established by Order of the Social Insurance Fund dated September 26, 2016 No. 381.
• The report is submitted by an unauthorized person.
• The electronic report file is signed with an invalid enhanced digital signature.

Responsibility

An insured who fails to submit a calculation on time will be fined under paragraph 1 of Article 26.30 of Law No. 125-FZ of July 24, 1998. The fine is 5 percent of the amount of contributions due to the budget for the last three months of the reporting (settlement) period. This fine will have to be paid for each full or partial month of delay. The maximum fine is 30 percent of the amount of contributions according to the calculation, and the minimum is 1000 rubles.

In addition, an administrative fine of 300-500 rubles will be imposed on officials responsible for submitting the report.

Algorithm for filling out form 4-FSS for the 4th quarter of 2021

Form 4-FSS consists of a title page and 6 tables. However, not every employer should complete them all. Some of them are issued only if information is available.

Let's consider a step-by-step algorithm for filling out form 4-FSS using the example of a small company.

Example

Design Studio “Elite” LLC employs 4 people. When filling out the 4-FSS annual report, the accountant found out that she only needed to fill out the required sheets, since there were no insured events in 2021.

The accountant began processing the calculation with the title page. Let's look at the features of filling it out.

What if the organization does not operate?

“Zero” 4-FSS for the 3rd quarter of 2021 must be submitted, even if the organization did not operate during the reporting period (from January to September 2021 inclusive). There are no exceptions for such cases in the current legislation. In the “zero” calculation using Form 4-FSS, fill out only the title page and tables 1, 2, 5.

Reflect payments under civil contracts in Table 1 of Form 4-FSS only when contributions were accrued in favor of individual performers. Charge contributions for injuries if such an obligation is provided for in the contract. When there is no such condition in the contract or service agreement, do not charge contributions and do not reflect payments in Table 1 of Form 4-FSS.

Let's sum it up

Form 4-FSS is submitted at the end of each quarter by all employers to the territorial Social Insurance Fund no later than the 20th day following the reporting month, on paper and before the 25th day - in electronic form. Based on the results of the 4th quarter of 2021, it is necessary to submit a report by 01/18/2019 on paper and by 01/25/2019 by TCS. Since 01/20/2019 falls on a weekend, we recommend that you do not delay submitting the report until 01/21/2019, since there is no official clarification on the possibility of postponing the deadline.

The 4-FSS report records the amount of insurance premiums for injuries, as well as payments related to industrial accidents. The calculation is filled out with a cumulative total from the beginning of the year and broken down by month.

Table 5: Special Assessment Information

• Line 1 of Table 5 “Information on the special assessment of working conditions and medical examinations” indicates information on the carried out special assessment of working conditions (SOUT):
• Column 3 indicates the total number of jobs of the policyholder
• Column 4 shows the number of jobs in respect of which a special assessment was carried out at the beginning of 2021.
• Columns 5 and 6 from the column 4 indicator indicate the number of assessed workplaces with harmful and dangerous working conditions (hazard classes 3 and 4).

If at the beginning of the year the validity period of the previously conducted certification of workplaces has not expired (Article 27 of the Law of December 28, 2013 No. 426-FZ “On SOUT”), then line 1 is filled in based on the results of the certification. If neither a special assessment nor certification was carried out, then zeros are entered in the corresponding columns.

Line 2 provides information about mandatory medical examinations of workers who work in harmful or dangerous conditions.

• Column 7 indicates the total number of such employees subject to medical examination at the beginning of the year.
• Column 8 reflects the number of employees who actually underwent medical examinations at the beginning of the year.

Information about medical examinations is entered in accordance with clauses 42, 43 of the Procedure approved by order of the Ministry of Health and Social Development dated April 12, 2011 No. 302n.

FSS latest edition, download report form

The table contains calculations for contributions for injuries. The source of data for filling it out are accounting registers.

The table is visually divided into 2 parts. The left side is filled in as follows:

• Line 1 - the amount of the policyholder's debt to the Social Insurance Fund at the beginning of the period.
• Line 1.1 - the amount of debt of the legal successor transferred from the reorganized entity or the amount of debt of the insured remaining after the closure of a separate division.
• Line 2 - the amount of contributions accrued for the period. In addition to the total amount, it is indicated (in column 1): the amount at the beginning of the period;
• amounts for each of the last three months.

The rows on the right side of the table are filled in like this:

1. Line 12 — the amount of debt to the Social Insurance Fund at the beginning of the period, including:
   line 13 - due to excess costs;
2. line 14 - due to overpayment.
3. Line 14.1 - the amount of debt of the Social Insurance Fund to the insured-successor or the parent organization for a closed separate division.
4. Line 15 - the total amount of social insurance expenses (column 3), including at the beginning of the period and for each of the last three months (column 1)
5. Line 16 - amounts of paid contributions:
   at the beginning of the period;
6. for each of the last three months (column 1 indicates the details of the payment order).
7. Line 17 - amounts of debt written off, if applicable.
8. Line 18 is the sum of lines 12, 14.1 - 17.
9. Line 19 - the amount of debt owed by the policyholder at the end of the month.
10. Line 20 - the amount of arrears as part of the amount from line 19.

This table shows the costs of injury contributions . On lines 1-8, fill in columns 3 (number of days) and 4 (amount). Payment information must be provided:

• on line 1 - in connection with accidents;
• on line 4 - in connection with occupational diseases;
• on line 7 - for vacation for sanatorium treatment.

Data on these payments is detailed. The number of days and amount are indicated in relation to persons who:

• suffered while working outside (lines 2 and 5);
• suffered while working for another organization (lines 3, 6 and 8).

For the rest of the line, the following information is indicated:

• line 9 - amount spent on measures to prevent injuries and occupational diseases;
• line 10 - total cost (sum of lines 1, 4, 7 and 9);
• line 11 - the amount of benefits that were accrued but not paid.

Information about the number of affected persons is reflected here . There are only 5 lines in the table, which indicates:

• in line 1 - the number of persons injured due to accidents, based on reports of industrial accidents in form N-1;
• in line 2 - the number of people injured in fatal accidents (included in the indicator from line 1);
• in line 3 - the number of persons affected by occupational diseases, based on acts on cases of occupational diseases;
• in line 4 - the total number of victims (line 1 + line 3);
• in line 5 - the number of persons who lost their ability to work only temporarily, based on data from sick leave.

Lines 1-3 indicate insured events for the reporting period according to the date of the examination .

4-FSS for the 4th quarter of 2019

4-FSS: due date in 2021

4-FSS for the 3rd quarter of 2021: sample and form

Form 4-FSS for the 1st quarter of 2017

4-FSS - new form for the 3rd quarter

The quarterly report of the FSS-4 form for 2021 includes the amounts of insurance premiums accrued and paid in connection with “injuries”, i.e. industrial accidents and occupational diseases. The report is submitted to the FSS branch at the place of registration of the policyholder - a company or individual entrepreneur.

The form is submitted in paper or electronic format if the average number of employees is no more than 25 employees at the end of last year, but if the number is larger, an electronic report is required.

In 2021, reporting deadlines remain the same. The policyholder submits a paper report for 2021 no later than the 20th day of the month that follows the billing period, i.e. no later than 01/20/2021. The deadline for submitting an electronic annual report is until the 25th of the next month, i.e. no later than 01/25/2021

You can download Form 4-FSS for 2021 at the end of this article. It is not difficult to compile a report; it consists of a title page in which data about the policyholder is entered, and six tables. The title, as well as tables 1, 2 and 5, must always be filled out, even if the employer has not made any accruals or payments for “injuries” (in this case, zero reports are submitted). The remaining sections are not required to be completed, except in cases where during the reporting period the policyholder had transactions to be reflected in them.

All amounts are given in rubles and kopecks.

The procedure for filling out the form is given in the same order No. 381.

You can understand the procedure for compiling a report using a clear example.

Enterprise LLC "Accept". The place of registration and activities is Moscow. The company has 3 employees along with the manager (the number remained unchanged during the year). They all work under employment contracts, one of the employees is disabled. For Accept LLC, the tariff for insurance premiums is 0.40% without discounts and surcharges.

Monthly payments to employees, on which insurance premiums are calculated, amount to 105,000 rubles, of which 35,000 are payments to disabled people. In total, since the beginning of the year, payments amounted to 1,260,000 rubles, incl. for disabled people – 420,000 rubles.

As of 01/01/2020, the policyholder has 420 rubles. unpaid contributions, 5040 rubles accrued for the year. contributions (1,260,000 x 0.4%), contributions for December in the amount of 420 rubles. paid in January 2021

On each sheet of the form, at the top, the registration data of the policyholder is indicated, which is assigned by the FSS - number and subordination code.

The data with which you should start filling out the 4-FSS title page for 2021 is the adjustment number (“000” for the primary report), the billing period code (“12” for the annual report) and the year – “2020”.

Then the full name and other details of the company are entered in the appropriate fields, the average number of employees, the presence of disabled people and workers engaged in hazardous work are indicated. The activity code according to OKVED is filled in.

At the very bottom of the sheet, cells are filled in to indicate the number of pages of the report sent to the FSS and sheets of supporting documents (copies thereof). The manager signs and dates the document.

The title page also contains fields for filling out by the FSS specialist; no marks need to be placed in them.

Table 1 calculates the basis for calculating contributions for “injuries”. The data is reflected on a cumulative basis from the beginning of the billing period.

Columns 4, 5, 6 contain amounts broken down for the last three months of the billing period. Column 3 includes the year-to-date basis.

Table 1.1 is required to be completed only if the policyholder sent its employees to temporarily perform official duties for another employer in accordance with the contract. Here you indicate information about the host organization and the basis for calculating contributions. Acceptance LLC did not send its employees, therefore section 1.1 is not included in the report.

Table 2 is filled out according to accounting data on the status of settlements with the Social Insurance Fund for insurance premiums and expenses for the billing period.

On the left side of the table, the policyholder indicates the amount of contributions in terms of accruals for the year and for the last three months, balances at the beginning of the billing period and funds received from the Fund. On the right, the employer reflects the insurance payments made and the transferred insurance premiums (indicating payment details for the last three months).

The indicators are summarized, line 19 reflects the total debt (or overpayment) of the policyholder to the Fund at the end of the quarter.

Tables 3 and 4 are filled out if the corresponding indicators are available. The data in Table 3 reflects insurers who, in the billing period, had expenses for the payment of benefits related to occupational diseases, work-related injuries and accidents. The table is also filled out when funds are spent on purchasing PPE or carrying out preventive measures to reduce injuries and occupational diseases.

Table 4 includes the number of persons injured in insured events in the reporting year. Since Acceptance LLC did not have such payments, these sections are not filled out.

If a pilot project “Direct Payments” is operating in the region, i.e. Since the Social Insurance Fund transfers payments to victims directly, information about such payments is not included in Tables 2, 3 and 4.

This section of the report reflects data on the results of the special assessment and mandatory medical examinations carried out in the year preceding the reporting year. According to their results in the report, incl. the number of the insured's workplaces that belong to hazard classes 3 and 4 is recorded. The specified information is indicated as of the beginning of the reporting year, i.e. remain unchanged in all reporting periods in 2021.

Table 3: costs of compulsory social insurance

This part of the report is completed by those policyholders who independently pay expenses for insurance against accidents and occupational diseases.

• Columns 3 and 4 indicate, respectively, the number of paid days (where applicable) and the payment amount. The rows of the table reflect the types of expenses:
• On lines 1 and 4 - temporary disability benefits due to industrial accidents and occupational diseases.
• Lines 2, 3, 5, 6 from lines 1 and 4 allocate payments to external part-time workers and victims in another organization.
• Line 7 indicates the costs of paying for additional leave for spa treatment.
• Line 8 from line 7 allocates the cost of vacation pay to employees injured in another organization
• Line 9 reflects the financing of preventive measures to reduce injuries and occupational diseases in accordance with the Rules approved by Order of the Ministry of Labor dated December 10, 2012 No. 580n.
• Line 10 summarizes all types of expenses. It represents the sum of the lines 1,4,7,9.
• Line 11 for reference reflects the amounts of benefits accrued but not paid as of the reporting date. Benefits accrued for the last month (September 2021), if the payment period for them has not yet expired, are not included in this line.

Table 4: number of victims in connection with insured events

This table is filled out only by those policyholders who had industrial accidents or were diagnosed with occupational diseases in 2018.

• On line 1, data on the total number of accidents is filled out on the basis of acts in form N-1 (Resolution of the Ministry of Labor dated October 24, 2002 No. 73)
• Line 2 identifies fatal accidents.
• Line 3 reflects information about registered cases of occupational diseases (Resolution of the Government of the Russian Federation of December 15, 2000 No. 967).
• For period 4, the total number of victims is indicated, i.e. The indicators of lines 1 and 3 are summed up.
• Line 5 identifies the number of victims in cases that resulted only in temporary disability.

Accidents and occupational diseases are included in the reporting period based on the date of the examination to verify these facts.

Table 1.1: Information on agency personnel

Table 1.1 “Information necessary for calculating contributions by policyholders specified in clause 2.1 of Art. 22 of Law No. 125-FZ” is the first of the “optional” parts of the report. It is filled out only by those policyholders who temporarily send their employees to work for another legal entity or individual entrepreneur.

Each row of the table corresponds to one enterprise (IE) to which the employees are sent

• Columns 2,3,4 contain, respectively, the number in the Social Insurance Fund, INN and OKVED of the receiving entity.
• Column 5 indicates the total number of temporarily assigned workers.
• Columns 6 – 13 contain the basis for calculating insurance premiums, i.e. payments in favor of these employees. Amounts are shown for the entire reporting period and separately - monthly for July-September. From each indicator, the amount of payments in favor of disabled people is allocated.
• Columns 14 and 15 indicate the size of the insurance tariff of the receiving entity, excluding and taking into account discounts (surcharges).

Conclusion

The 4-FSS report for 9 months of 2021 contains information on accrued and paid insurance premiums for injuries, as well as additional information related to labor protection at the enterprise. The title page and tables 1,2,5 are required to be completed. AA The remaining sections of the form are completed if data is available. The presentation format and delivery procedure depend on the number of insured persons. Penalties are provided for violation of reporting regulations.

Source: buhguru.com

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Report 4-FSS for 9 months of 2021: due date and example of completion

22.10.2018 09:44