4-FSS for the 1st quarter of 2021: form, due date and sample filling

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

• no later than the 25th day of the month following the reporting period, if 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, you must submit the calculation in form 4-FSS for the first quarter of 2021 no later than:

• April 20, 2021, if the policyholder reports on paper;
• April 25, 2021, if the policyholder submits reports electronically.

Let us remind you that policyholders whose average number of employees exceeds 25 people send Form 4-FSS to social insurance in electronic form. Policyholders with this indicator of 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) “On compulsory social insurance against industrial accidents and occupational diseases.”

Which form to use (download)

According to the law, Form 4-FSS for the 1st quarter of 2021 is generated and submitted by organizations (merchants) that during this reporting period made to individuals, within the framework of employment and a number of civil law contracts, remuneration and other payments for which it is necessary to accrue contributions for injuries. Accordingly, insurance premiums must be paid based on these amounts at established rates.

Also in Table 5 the calculations reflect the results:

• carried out a special assessment of working conditions (certification of workplaces according to working conditions);
• mandatory preliminary and periodic medical examinations of personnel at the beginning of 2021.

ATTENTION

This report must be prepared and submitted to the Social Insurance Fund even if no payments were made for the first quarter of 2021, for which contributions for injuries are calculated. This will be the so-called zero form of 4-FSS.

For more information, see “Sample of filling out the zero form 4-FSS in 2021.”

Sample of filling out a calculation using Form 4-FSS for the first quarter of 2018

Situation
Rassvet LLC is registered in Moscow. The company employs 5 people. All employees are citizens of the Russian Federation. During the first quarter of 2018, their number did not change.

For the first quarter of 2021, employees received wages, which are subject to contributions for injuries.

The total accrued payments for 2021 are 1,200,000 rubles, including:

For the first quarter of 2021 – 300,000 rubles.

For January 2021 – 100,000 rubles

For February 2021 - 100,000 rubles

For March 2021 - 100,000 rubles

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

Discounts and surcharges to the insurance rate are not established.

The amounts of accident insurance premiums accrued for 2021 were:

For the first quarter of 2021 – 600 rubles.

For January 2021 – 200 rubles

For February 2021 - 200 rubles

For March 2021 - 200 rubles

At the beginning of 2021, the company had no debts or overpayments. At the end of the first quarter of 2021, a debt in the amount of 200 rubles arose. This is due to the fact that the due date for payment of contributions for March is April 15, 2021.

In the first quarter of 2021, there were no industrial accidents in the organization.

sample of filling out form 4-FSS for the first quarter of 2021.

How separate units pass 4-FSS

Please note that “separate units” are handed over to 4-FSS for those individuals who received appropriate payments from them for their work. In this case, the division must have its own:

1. Balance.

2. Current account.

When both of these conditions are not met, the head office already makes payments to 4-FSS and the contributions accrued on them for such separate divisions.

The current 4-FSS report form for the 1st quarter of 2021 is taken from Order No. 381 of the FSS of Russia dated September 26, 2021 (Appendix No. 1):

From our website you can download the new form 4-FSS for the 1st quarter of 2021 for free using the direct link here.

Also see "".

How often are reports for the Social Insurance Fund updated?

When the 4-FSS report for the 1st quarter of 2021 is submitted, a logical question will arise: will there be any further changes in the form, and, probably, in the deadlines for submitting the documentation.

You need to pay attention to the following points:

• Quarterly submission of reports implies an appropriate frequency for the implementation of innovations. So reporting to the Social Insurance Fund for the 1st quarter of 2021 may be the “standard” for the rest of the calendar year.
• If the changes are adopted at the end of the next quarter and the legislative act mentions the need for its use from the moment the document enters into legal force, then the form of the report to the Social Insurance Fund for the 1st quarter of 2021 or another period must comply with the new requirements.

Therefore, you can download the report to the Social Insurance Fund for the 1st quarter of 2021 with a guarantee of no errors at the moment when it is time to submit the documentation for verification.

When to submit it

Regarding the submission of 4-FSS for the 1st quarter of 2021, the deadlines vary depending on the method of submitting this report. If in electronic form, then until April 25, 2021 inclusive. It will be a regular working day - Wednesday. If on paper, then the deadline for submitting 4-FSS for the 1st quarter of 2021 is slightly less - until April 20, 2021 inclusive (this is Friday).

However, paragraph 1 of Art. 24 of the 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) allows you to choose the method of submitting 4-FSS only to payers with a staff of insured persons of 25 people or less. The rest submit 4-FSS calculations only electronically.

WARNING

For failure to comply with the 4-FSS report submission form, the fund may be fined 200 rubles (Clause 2, Article 26.30 of Law No. 125-FZ).

The requirements for the electronic format of the 4-FSS report are set out in the fund’s order No. 83 dated March 9, 2021. They must be taken into account by the developers of the software with which this calculation is filled out.

Also see “Deadlines for submitting 4-FSS in 2021: table.”

Possible sanctions

Please note that you must remember to donate 4-FSS to the fund. Otherwise, for its absence you will have to pay a fine of at least 1000 rubles (Clause 1, Article 26.30 of Law No. 125-FZ). In general, it will amount to 5% of the amount of contributions payable for January – March 2021, but not more than 30% of it.

In addition, most likely, the manager/employees of the enterprise who are responsible for the generation and submission of the reports in question will also face an administrative fine. They will have to fork out an amount of 300 to 500 rubles (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation). But this fine is not imposed on entrepreneurs.

What and how to fill out

The rules for drawing up the 4-FSS report are regulated by Appendix No. 2 to the order of the Social Insurance Fund dated September 26, 2016 No. 381 (the form was also approved by it). First, general points.

Let’s say right away that passing the 4-FSS implies the mandatory presence of the following completed sheets and tables:

Also see “Filling out Table 5 of Form 4-FSS.”

In turn, if necessary - when there are appropriate indicators - fill in:

Please note that in the upper left part of each sheet of form 4-FSS there are 2 details - “Insured Registration Number” and “Subordination Code”. They are taken from the notice (notification) received upon registration with the Social Insurance Fund:

By the way, you can clarify the policyholder’s numbers in the Social Insurance Fund using the TIN/KPP using a special electronic service on the official website of the Social Insurance Fund. Here is the exact link to it:

https://portal.fss.ru/fss/insurant/searchInn

INFORMATION

If you are submitting a zero 4-FSS for the 1st quarter of 2021, then fill out 4 sheets: the title sheet and tables 1, 2, 5. Place dashes only in those columns that would be filled out in your situation. Leave the rest blank. In Table 1, in lines 5 and 9, do not forget to indicate the amount of the insurance rate assigned to the enterprise by the Social Insurance Fund.

The general requirements for filling out 4-FSS for the 1st quarter of 2021 are quite standard. Among them:

• can be done on a computer or by hand;
• ballpoint (fountain) pen, black or blue;
• block letters only;
• one column – one indicator;
• if there is no indicator, put a dash;
• corrections certified by signature, date and seal (if any) are acceptable;
• corrector cannot be used;
• continuous numbering;
• at the end of each sheet - the signature of the policyholder (successor) or his representative and the date of signing.

When a legal entity fills out a 10-character TIN, put zeros in the first two cells, since there are 12 cells in total.

On the title page, in the “Contact telephone number” field, you can provide the city or mobile number of the policyholder (successor) or the representative of the policyholder with the city code or mobile operator, respectively. Keep in mind that the numbers are filled in in each (!) cell without (!) dashes and parentheses:

Calculate the details “Average number of employees” according to the instructions of Rosstat from its order No. 772 dated November 22, 2021.

At the end, the 4-FSS calculation is signed by the head of the company. On the title page indicate his full name, signature and date of signing. In the "M.P." field – stamp (if any):

Even if there is a company seal, but not affixed to 4-FSS, the fund is still obliged to accept the payment.

Procedure for filling out form 4-FSS

Form 4-FSS and the procedure for filling it out are approved by Order No. 381 of the Federal Insurance Fund of the Russian Federation dated September 26, 2016.
All policyholders must submit to the fund the title page, tables 1, 2, 5. The remaining tables, in the absence of indicators, do not need to be filled out or submitted.

When filling out the title page, you should first of all 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 “Average number of employees” field, you should indicate the average number of employees for the 1st quarter of 2021. This indicator is calculated in accordance with Rosstat Order No. 498 dated October 26, 2015.

In the field “Number of working disabled people” you need to reflect the number of such workers as of 03/31/2018

TABLE: “Structure of Form 4-FSS”

Order of the Federal Insurance Service of the Russian Federation dated September 26, 2016 No. 381.