4 fss for the 3rd quarter of 2021

They are rented out to LLCs and individual entrepreneurs with employees on a monthly basis before the 15th day of the month following the reporting month. If the deadline falls on a weekend or holiday, the due date will be moved to the next business day.

The submission form is electronic if you have 25 or more employees. If less, then you can submit the report “on paper”.

We don't rent.
Income tax return	We don't rent.
4-FSS (if there are employees)	We rent quarterly. The deadline depends on the method of submission. Paper report (if you have less than 25 employees): until January 20 - for 2021; until April 20 - for the 1st quarter of 2021; until July 20 - for the first half of 2021; until October 20 - for 9 months of 2021. Report in electronic form (if you have more than 25 employees): until January 25 - for 2021; until April 26 - for the 1st quarter of 2021; until July 26 - for the first half of 2021; until October 25 - for 9 months of 2021. If there are fewer than 25 employees, this does not prevent you from reporting electronically.
We confirm the main type of activity	We don't rent.
Calculation of insurance premiums (if there are employees)	This is a quarterly report. The due dates are as follows: until February 1 - for 2021; until April 30 - for the 1st quarter of 2021; until July 30 - for the first half of 2021; before November 1 - for 9 months of 2021. The submission form is electronic. If there are less than 10 employees, then you can submit it “on paper”. Read also: Reflection of VAT on advances in financial statements
LLC property tax	We don't rent.
Personal income tax reporting (if there are employees)	For personal income tax they submit 2-NDFL and 6-NDFL. The first is rented once a year, the second - quarterly. You must submit 2-NDFL for 2021 by March 1, 2021. In the following years, you no longer need to submit a certificate; it will be included in the 6-NDFL report. Submit 6-NDFL within the following deadlines: until March 1 - for 2021; until April 30 - for the 1st quarter of 2021; until August 2 - for the first half of 2021; before November 1 - for 9 months of 2021. You can submit a report “on paper” if during the year the number of your employees did not exceed 10 people. For all others, an electronic form is provided.
Accounting 2020	We don't rent.
SZV-M (subject to availability of employees)	They are rented out to LLCs and individual entrepreneurs with employees on a monthly basis before the 15th day of the month following the reporting month. If the deadline falls on a weekend or holiday, the due date will be moved to the next business day. The submission form is electronic if you have 25 or more employees. If less, then you can submit the report “on paper”.
SZV-STAZH (if there are employees)	We rent once a year. Report for 2021 by March 1, 2021. The submission form is electronic if you have 25 or more employees. If less, then you can submit the report “on paper”.
SZV-TD (subject to availability of employees)	The deadline for submission is similar to the SZV-M report, provided that one of the personnel events has occurred: transfer of an employee to another job; the employee submitted an application to choose a form for maintaining a work record book. In case of dismissal or hiring, the SZV-TD report must be submitted no later than the next working day. The submission form is electronic if you have 25 or more employees. If less, then you can submit the report “on paper”.

What is a declaration?

The tax return contains information about income, their sources, property, expenses and other facts of the economic life of a legal entity that may affect the amount of tax calculated and paid. It can be provided both on paper and in electronic form.

An individual entrepreneur, like other legal entities, must promptly submit declarations to the tax office.

The nature of the declaration will depend on the tax regime under which the individual entrepreneur will operate. The choice of mode, in turn, will determine the frequency of reporting to the tax authorities.

When do you need to take 4-FSS in 9 months 2020

The deadline for submitting the report to the Social Insurance Fund still depends on the form in which it is submitted:

4-FSS on paper - must be sent to the FSS no later than October 20, 2020 . Only those employers whose number of employees does not exceed 25 people ;
electronic 4-FSS for the 3rd quarter of 2021 - due no later than October 26, 2020 (since the last day for submission - October 25, 2020 - was on Sunday.

Please note that relations with the Social Insurance Fund for submitting reports are regulated by the Law “On Social Insurance against Accidents at Work and Occupational Diseases” dated July 24, 1998 No. 125-FZ, and not the Tax Code of the Russian Federation.

Unlike the Tax Code of the Russian Federation, Law No. 125-FZ does not separately stipulate the postponement of reporting deadlines if the last day falls on a weekend. Therefore, we recommend not to delay delivery until October 26, 2020 in order to avoid claims from the Social Insurance Fund.

important
When liquidating a company, the report must be submitted to the Federal Tax Service not in the usual time frame, but before the Federal Tax Service Inspectorate is notified of the liquidation. In this case, the calculation must contain data from the beginning of the year until the date of its delivery.

IP on OSNO

If an individual entrepreneur chooses a general tax regime for himself, then the following must be submitted to the tax office:

personal income tax declarations
VAT returns

The declaration of income of individuals within the framework of entrepreneurial activities was approved by order of the Federal Tax Service dated October 3, 2021 No. ММВ-7-11 / [email protected] Information is submitted annually until April 30. This year, as part of measures to support businesses in connection with the spread of coronavirus infection, the deadline was extended until July 30.

The entrepreneur will have to report quarterly for value added tax throughout the year. The form was approved by order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/ [email protected]

In accordance with the above facts, for the third quarter of an individual entrepreneur who is under the general taxation regime, it is necessary to submit a single VAT return . The deadline is no later than October 25, the same date is the deadline for paying the calculated tax.

Reporting deadlines in 2021 and 2021

Individual entrepreneurs in the patent system without employees do not have any reports.

Reporting	Deadline and frequency of delivery
VAT declaration	We don't rent.
Income tax return	We don't rent.
4-FSS (if there are employees)	We rent quarterly. The deadline depends on the method of submission. Paper report (if you have less than 25 employees): until January 20 - for 2021; until April 20 - for the 1st quarter of 2021; until July 20 - for the first half of 2021; until October 20 - for 9 months of 2021. Report in electronic form (if you have more than 25 employees): until January 25 - for 2021; until April 26 - for the 1st quarter of 2021; until July 26 - for the first half of 2021; until October 25 - for 9 months of 2021. If there are fewer than 25 employees, this does not prevent you from reporting electronically.
We confirm the main type of activity	We don't rent.
Calculation of insurance premiums (if there are employees)	This is a quarterly report. The due dates are as follows: until February 1 - for 2021; until April 30 - for the 1st quarter of 2021; until July 30 - for the first half of 2021; before November 1 - for 9 months of 2021. The submission form is electronic. If there are less than 10 employees, then you can submit it “on paper”.
LLC property tax	We don't rent.
Personal income tax reporting	For personal income tax they submit 2-NDFL and 6-NDFL. The first is rented once a year, the second - quarterly. You must submit 2-NDFL for 2021 by March 1, 2021. In the following years, you no longer need to submit a certificate; it will be included in the 6-NDFL report. Submit 6-NDFL within the following deadlines: until March 1 - for 2021; until April 30 - for the 1st quarter of 2021; until August 2 - for the first half of 2021; before November 1 - for 9 months of 2021.
Accounting for 2021	We don't rent.
SZV-M (subject to availability of employees)	They are rented out to LLCs and individual entrepreneurs with employees on a monthly basis before the 15th day of the month following the reporting month. If the deadline falls on a weekend or holiday, the due date will be moved to the next business day. The submission form is electronic if you have 25 or more employees. If less, then you can submit the report “on paper”.
SZV-STAZH (if there are employees)	We rent once a year. Report for 2021 by March 1, 2021. The submission form is electronic if you have 25 or more employees. If less, then you can submit the report “on paper”.
SZV-TD (subject to availability of employees)	The deadline for submission is similar to the SZV-M report, provided that one of the personnel events has occurred: transfer of an employee to another job; the employee submitted an application to choose a form for maintaining a work record book. In case of dismissal or hiring, the SZV-TD report must be submitted no later than the next working day. The submission form is electronic if you have 25 or more employees. If less, then you can submit the report “on paper”. Read also: Personal income tax taxation of interest on deposits (accounts) from 2021

Declarations on transport and land taxes replaced by notifications from the tax authorities about the calculated amount of tax (clauses 17 and 26 of Article 1 of Law No. 63-FZ of April 15, 2019, Order of the Federal Tax Service of September 4, 2019 No. ММВ-7-21/440 ).

So far, there are more questions than answers: how the tax authority will keep records of objects, what reconciliation acts are provided for such settlement accruals, how interdepartmental exchange will be implemented. At the moment, the Federal Tax Service has not given any additional explanations; we can only wait for the implementation of this project.

By the way, no one exempted the organization from paying advance payments. And companies must calculate these advance payments independently. Needless to say, the calculated tax amounts may not agree with the amounts from the notifications, and these discrepancies will have to be justified.

Data on the number of employees will be included in the calculation of insurance premiums (DAM) from January 1, 2021 (Clause 2, Article 1 of Law No. 5-FZ dated January 28, 2020).

As you know, starting from 2021, UTII will cease to exist. And along with the abolition of the taxation regime, the filing of a declaration is also canceled. The last time UTII payers will have to report by January 20, 2021 is for the fourth quarter of 2021.

In accordance with the order of the Federal Tax Service dated 08/19/2020 No. ED-7-3/, changes were made to the VAT declaration that take into account amendments to Chapter 21 of the Tax Code of the Russian Federation introduced by Federal Laws dated 03/26/2020 No. 68-FZ, dated 06/08/2020 No. 172 -FZ.

Thus, new transaction codes have been added to the procedure for filling out a VAT return:

1010831 – transfer, free of charge, of property intended for use in preventing and preventing the spread, as well as diagnosis and treatment of coronavirus, to state authorities and management and (or) local governments, state and municipal institutions, state and municipal unitary enterprises;

A new tax return form 3-NDFL has been approved for filing in 2021 (Order of the Federal Tax Service dated August 28, 2020 No. ED-7-11/). Using this form, individual entrepreneurs submit a report to OSNO, as well as all individuals to pay income tax and receive deductions for personal income tax.

Changes in the new personal income tax declaration form:

New page - Appendix to Section 1 “Application for offset/refund of the amount of overpaid personal income tax.” Now the application to the Federal Tax Service is not submitted separately. This sheet is issued by individuals to return or offset overpayments of income tax.
New page - Calculation to Appendix 3 “Calculation of advance payments paid under clause 7 of Art. 227 of the Tax Code of the Russian Federation,” fill in the amounts of income from the activities of individual entrepreneurs, lawyers, private practitioners, the amount of deductions taken into account when calculating advances, the tax base for advances and directly calculated advance payments for 3, 6 and 9 months. This sheet is filled out by all individual entrepreneurs, lawyers, and notaries.
Section 1 has changed - divided into two subsections, which divide the tax for payment/refund under clause 7 of Art. 227 of the Tax Code of the Russian Federation and tax on other grounds.
The barcodes of the 3-NDFL declaration pages have been updated.

Who reports on 3-NDFL by what time:

Individual entrepreneurs report to OSNO on business activities until April 30, 2021;
individuals for self-payment of tax on income received - until April 30, 2021;
individuals to receive a deduction and return of previously paid personal income tax - on any day of 2021.

Information on the income of an individual (2-NDFL) is submitted as part of the 6-NDFL calculation.

Data on an individual’s income must be reflected in Appendix 1 to the new 6-NDFL calculation. The application is completed only in the annual report 6-NDFL. Quarterly reports are submitted as before; no one has canceled them. The calculation excludes data on the date of actual receipt of income and tax withholding, but includes fields for the date and amount of refundable personal income tax, excess tax withheld, as well as for information for past periods (Fig. 3).

This bill is currently under consideration in the State Duma. If it is adopted, a new report on transactions with traceable goods will be provided for individual entrepreneurs and LLCs. This report will become mandatory for enterprises in special regimes exempt from VAT. In some cases, the report will also have to be submitted to VAT payers.

The deadline for submitting the report is quarterly, no later than the 25th day of the month following the reporting period.

Report submission date	What kind of reporting is submitted?	Where to rent	Who should pass
January 15	SZV-M, SZV-TD for the period from December 1, 2020 to December 31, 2020*	Pension Fund	All policyholders
January 20th	Unified simplified tax return for 2021	Inspectorate of the Federal Tax Service	Legal entities that do not have taxable objects, as well as bank and cash flows
	Water tax declaration for the fourth quarter of 2020		Everyone who pays water tax
	Declaration on UTII for the fourth quarter of 2021		Policyholders who have chosen the UTII tax system
	4-FSS for 2021. Paper format	FSS	All policyholders who have chosen paper reporting and have less than 25 people on staff
The 25th of January	VAT return for the fourth quarter of 2021	Inspectorate of the Federal Tax Service	Everyone who pays VAT, as well as tax agents
The 25th of January	4-FSS for 2021. Electronic format	FSS	All policyholders with more than 25 employees, as well as with up to 25 employees, but who have chosen electronic reporting
1st of February	Calculation of insurance premiums for 2021	Inspectorate of the Federal Tax Service	All policyholders
February, 15	SZV-M, SZV-TD for January	Pension Fund	All policyholders
March 1	Income tax return for January	Inspectorate of the Federal Tax Service	All organizations on OSNO that submit reports every month
	Calculation of income tax for January	Inspectorate of the Federal Tax Service	Tax agents who calculate advance payments every month on the actual profit received
	SZV-STAZH	Pension Fund	All policyholders
	6-NDFL for the entire year 2021	Inspectorate of the Federal Tax Service	Tax agents
March 15th	SZV-M, SZV-TD for February	Russian Pension Fund	All policyholders
March 29	Income tax returns for 2021	Inspectorate of the Federal Tax Service	Organizations on OSNO
	Income tax returns for February		Organizations on OSNO submitting a report every month
	Tax calculation for income tax for February		Tax agents who calculate advance payments monthly based on actual profits
30th of March	Company property tax return for 2021	Inspectorate of the Federal Tax Service	Organizations with property on their balance sheet
March 31	Accounting statements for 2021	Inspectorate of the Federal Tax Service	Organizations with property on their balance sheet

*The SZV-TD report is submitted to:

For personnel transfers - until the 15th of the next month;
Hiring or dismissing employees - on the day the personnel order is approved or on the next working day;
In the absence of personnel activities, the report is not submitted.

These rules apply throughout 2021.

Report submission date	What kind of reporting is submitted?	Where to rent	Who should pass
July 15	SZV-M, SZV-TD for June	Pension Fund	All policyholders
July 20	4-FSS for the first half of 2021. Paper format	FSS	All policyholders who have chosen paper reporting and have less than 25 people on staff
	Water tax declaration for the 2nd quarter	Inspectorate of the Federal Tax Service	Water tax payers
	Unified simplified tax return for the 2nd quarter	Inspectorate of the Federal Tax Service	Legal entities that do not have taxable objects, as well as bank and cash flows
26 July	VAT return for the 2nd quarter	Inspectorate of the Federal Tax Service	Everyone who pays VAT, as well as tax agents
26 July	4-FSS for the first half of 2021. Electronic format	FSS	All policyholders with more than 25 employees, as well as with up to 25 employees, but who have chosen electronic reporting
July 28th	Income tax return for the 1st quarter	Inspectorate of the Federal Tax Service	Organizations on OSNO
	Income tax return for March		Organizations on OSNO submitting reports every month
	Tax calculation for income tax for March or 1st quarter		Tax agents
July 30	Calculations of insurance premiums for half a year	Inspectorate of the Federal Tax Service	All employers
August 2	6-NDFL for half a year	Inspectorate of the Federal Tax Service	Tax agents for personal income tax
August 16	SZV-M, SZV-TD for July	Pension Fund	All employers
August 30	Income tax return for July	Inspectorate of the Federal Tax Service	Organizations submitting a report every month
August 30	Tax calculation for income tax for July	Inspectorate of the Federal Tax Service	Tax agents for income tax
September 15th	SZV-M, SZV-TD for August	Inspectorate of the Federal Tax Service	All employers
September 28	Income tax return for August	Inspectorate of the Federal Tax Service	Organizations submitting a report every month
September 28	Tax calculation for income tax for August	Inspectorate of the Federal Tax Service	Tax agents for income tax

The deadline for submitting reports for the 3rd quarter of 2021 falls in the second half of October. No later than 10/15/2020, you need to submit the SZV-M form to the Pension Fund, and by 10/20/2020 prepare a whole set of reports, the volume of which depends on what taxation regime is applied, whether there are employees on staff, etc. Particular attention should be paid to reporting forms, and the forms of many statistical reports have also been updated.

In 2021, the report on the number of employees will not be submitted. Information on the number for 2021 is submitted as part of the DAM for 2020.
From 2021, the obligation to submit tax returns for transport and land taxes for 2020 and subsequent periods has also been canceled (Federal Law No. 63-FZ dated April 15, 2019). The Ministry of Justice registered the order of the Federal Tax Service dated September 4, 2019 No. ММВ-7-21/ on invalidating orders approving declaration forms for transport and land taxes.
In 2021, there are special deadlines for submitting SZV-TD. Thus, when hiring or dismissing, a report is submitted for this employee no later than the working day that follows the day of issuing the order to formalize or terminate the employment relationship. And when transferring to another permanent job or submitting an application to choose the form of the work record book, submit the report no later than the 15th day of the month following the month of these personnel decisions.
In 2021, the UTII regime has been abolished, so reporting only needs to be submitted for the 4th quarter.

List of reports, in accordance with the accountant’s calendar and with distribution by control bodies:

Supervisory authority	What reports to submit
Inspectorate of the Federal Tax Service	Tax returns Accounting Calculation of insurance premiums Personal income tax reports and other tax reporting
Pension Fund	SZV-M SZV-STAZH SZV-TD
FSS	4-FSS Confirmation of the type of main activity
Rosstat body	Reporting forms requested as part of continuous or selective statistical surveillance

As of the 2021 report, an updated declaration form is in effect. The new edition was approved by order of the Federal Tax Service No. ED-7-3/ dated September 11, 2020. You must report no later than March 29, 2021.

What changed:

In sheet 02, lines 350 and 351 were combined into one subsection and a new block was added - for participants in special investment contracts (lines 352, 353, 357–359).
New taxpayer attribute codes have appeared: “15” and “16” - for organizations with preferential tariffs from clauses 1.8-1 and 1.8-2 of Art. 284 of the Tax Code of the Russian Federation, “17” - for IT - for residents of the Arctic zone of the Russian Federation, etc.
In Appendix No. 7 to sheet 02, line 017 was added to section A, and line 024 was added to section D. They are needed to fill out the investment tax deduction amounts from paragraphs 2 and 3 of Art. 286.1 Tax Code of the Russian Federation.
In sheet 04, a new code “09” has appeared for income received by shareholders, participants or legal successors from the distribution of property during the liquidation of the organization.
sheet 08 was clarified and a new code “6” was introduced for the type of adjustment based on the results of the mutual agreement procedure (clause 1 of Article 105.18-1 of the Tax Code of the Russian Federation).
Appendix No. 2 to the declaration was changed It now reflects income and expenses, the tax base and assessed taxes associated with the implementation of agreements on the protection and promotion of investment.

The updated DAM form as amended by Order of the Federal Tax Service of Russia No. ED-7-11/751 dated October 15, 2020 will begin to be used with reporting for 2020. It must be submitted by February 1, 2021 inclusive (taking into account the postponement of the due date from Saturday, January 30 to Monday).

What changed:

A line for the average number of employees appeared on the title page.
We have added new payer tariff codes that must be indicated in the report for 2021 in lines 001 of appendices 1 and 2 to section 1: “20” - for organizations and individual entrepreneurs from the SME register; “21” – for SMEs who were exempted from paying insurance premiums for the 2nd quarter of 2020.
For IT companies, a new payer tariff code “22” and several codes for categories of insured persons were introduced.
We have added Appendix No. 5.1, which must be filled out by IT companies starting with the report for the 1st quarter of 2021.

Starting from 2021, it is no longer necessary to submit information on the average number of employees for the previous year. The report was canceled by order of the Federal Tax Service No. ED-7-11/ dated 10/15/2020.

As of reporting for 2021, the average number of employees is indicated in the calculation of insurance premiums (DAM), so the extra form was removed.

Forms 2-NDFL and 6-NDFL

Form 2-NDFL for 2021 must be submitted for the last time (clause “a”, clause 19, article 2 of Law No. 325-FZ of September 29, 2019). The deadline is March 1, 2021 inclusive.

From the reporting for 2021, it was combined with the quarterly calculation of 6-NDFL. The new form was approved by order of the Federal Tax Service No. ED-7-11/753 dated October 15, 2020. For the first time, you must report no later than April 30, 2021.

What changed:

Section 1 is now titled “Withholding Agent Obligations Data.” It indicates the terms of transfer and the amount of personal income tax. A line has appeared for tax withheld for the last 3 reporting months. The dates of receipt and withholding of personal income tax are no longer indicated.
Section 2 - generalized information about calculated, withheld and transferred tax. Lines have appeared for income under labor and civil contracts.
A field for KBK was added to both sections, since in 2021 another code appeared - for paying personal income tax on income over 5 million rubles. at an increased rate of 15%. For each BCC you need to fill out separate sections.
The appendix to the calculation is 2-NDFL certificates. They are filled out when preparing a report for the calendar year.

They have been abolished since 2021 (Federal Law No. 63-FZ of April 15, 2019). You no longer need to report transport and land taxes for 2021. Organizations will receive tax messages with calculated tax amounts.

But you don’t need to wait for information from the Federal Tax Service to pay. If you do not receive the message, calculate your taxes yourself.

Payment deadlines are now the same for all regions:

Tax for 2021 - no later than 03/01/2021.
Advance payments - no later than the last day of the month following the reporting quarter. Taking into account postponements due to weekends in 2021, these are 04/30/2021 , 08/02/2021 and 11/01/2021 .

Organizations have a new obligation - to send a message to the Federal Tax Service about the availability of vehicles and (or) land plots . This must be done if the tax authorities have not sent messages with tax amounts.

The message form was approved by Order of the Federal Tax Service No. ED-7-21/ dated 02/25/2020. It must be accompanied by copies of documents confirming the ownership of transport and (or) land.

The filing deadline is December 31 of the year following the expired tax period. For violation - a fine of 20% of the unpaid tax amount from the property that should have been reported.

Starting with reporting for 2021, an updated form of the financial results report has become mandatory. The changes were approved by order of the Ministry of Finance No. 61n dated April 19, 2019.

What changed:

Line 2410 is now titled “Income Tax.”
Lines 2421, 2430 and 2450 were removed, but new ones were added:
- 2411 - “Current income tax”;
2530 - “Tax on profit from transactions, the result of which is not included in the net profit (loss) of the period.”

Organizations that have the right to simplified accounting can use a special form of financial results report from Appendix No. 5 of Order of the Ministry of Finance No. 66n dated 07/02/2010. But they also need to include current and deferred tax in the line “Taxes on profit (income)”.

Other forms of accounting have also changed, but only slightly:

OKVED codes were replaced by OKVED 2;
The unit of measurement “million rubles” has been removed; the report must be filled out only in thousands of rubles;
a line was added to the balance sheet in which it should be noted whether the organization is subject to mandatory audit.

Starting from the 2021 report, accounting reports must be submitted only electronically through EDI operators. This applies to all organizations, including small businesses. Deadline: March 31, 2021

In 2021, Rosstat is conducting continuous statistical observation. All small business representatives, without exception, submit reports approved by Rosstat Order No. 469 dated August 17, 2020:

Individual entrepreneur - according to form 1-entrepreneur “Information on the activities of an individual entrepreneur for 2021”;
organization - according to the MP-SP form “Information on the main performance indicators of a small enterprise for 2020.”

These are one-time reports. The deadline is May 1, 2021 , if you send reports through the public services portal. For other delivery methods, you must report by April 1, 2021 (Rosstat order No. 864 of December 30, 2020).

Statistical reporting now needs to be submitted only via electronic communication channels through EDI operators (Federal Law No. 500-FZ of December 30, 2020). Only small businesses will be able to report on paper. For them, electronic statistical reporting will become mandatory from January 1, 2022.

These are HR monthly reports for both 2021 and 2021. Organizations report on vacant positions and quota jobs for people with disabilities. Forms and requirements for the personnel service to fill out information are established by each region.

Personnel reports are submitted by all enterprises that have vacant positions on their staff, even if they are not planned to be filled. The delivery dates are approved by the region.

Such a report is submitted by the personnel departments of those enterprises that are required to reserve jobs for people with disabilities. These are organizations where the number of employees is more than 100 people. But there are regions where quotas are established for a number of employees of 35 or more.

The frequency, form and schedule for submitting reports to personnel officers are established by regional authorities.

We recommend creating a personal accountant calendar for the 3rd quarter of 2021, the deadlines for submitting reports in which will correspond to the chosen taxation system and legal form, taking into account the presence (absence) of employees. Take into account not only federal tax reports, but also regional ones, in particular, for land, transport and property taxes, and trade taxes (currently introduced only in the capital).

The table of reporting deadlines, 3rd quarter 2021 will help you find out which forms to submit and how to fill them out: it shows the main quarterly reports (for the 2nd quarter).

Report name	Who rents	Where to take it	Deadline (by what date must it be submitted)	Useful materials
Unified (simplified) tax return	All organizations and individual entrepreneurs that have had no business transactions and no movement of money through accounts since the beginning of the year	Federal Tax Service	Until July 20, 2020	Single (simplified) declaration: features of filling out
Declaration on UTII	Everyone who pays imputed tax	Federal Tax Service	Until July 20, 2020	Tax return for UTII Sample zero declaration on UTII for individual entrepreneurs
4-FSS	All organizations and individual entrepreneurs that are insurers of insurance premiums for injuries	FSS	Until July 20, 2020 (on paper) Until July 27, 2020 (electronic)	Sample of filling out form 4-FSS
VAT declaration	Everyone who pays VAT	Federal Tax Service	Until July 27, 2020	VAT declaration: instructions for filling out You might be interested in: How to keep a log of received and issued invoices. How to create purchase and sales books. Individual entrepreneur taxes: how to calculate and pay VAT. How to submit a VAT return electronically. Updated VAT return. We deliver without errors.
6-NDFL	Tax agents for personal income tax	Federal Tax Service	Until July 31, 2020	How to fill out the updated form 6-NDFL. Complete Guide Main violations in form 6-NDFL. Table from the Federal Tax Service of Russia
Calculation of insurance premiums (DAM)	Everyone who pays insurance premiums	Federal Tax Service	Until July 30, 2020	Sample of filling out the RSV form
Report on form DSV-3	Policyholders (employers)	Pension Fund	Until July 20, 2020	How to fill out the DSV-3 form

Please note that the 3Q 2021 accounting reports are also monthly reports. Organizations, and in some cases individual entrepreneurs, are required to regularly report:

according to mineral extraction tax;
on indirect taxes;
on excise taxes;
for income tax (declaration or calculation).

If the business entity is an employer, it is also necessary to submit monthly forms SZV-M and SZV-TD to the Pension Fund for all subordinates.

IP in special modes

In accordance with the Tax Code of the Russian Federation, special tax regimes are recognized:

STS – simplified taxation system
PSN – patent tax system
Unified agricultural tax - unified agricultural tax
UTII – single tax on imputed income

Under the simplified taxation system, the general rules require the submission of a corresponding declaration at the end of the year by April 30.

The UTII declaration is submitted quarterly.

The patent taxation system exempts the entrepreneur from submitting reports under the patent.

If an individual entrepreneur, being in the Unified Agricultural Tax regime, plans to cease activities within the quarter, then he is obliged to notify the inspectorate about this no later than the 25th day of the month following the month of termination of activities. Based on the results of the activities, a final declaration must be submitted. Accordingly, if the decision to terminate agricultural activities was made in July, then the inspectorate must be informed about this and the corresponding declaration must be submitted before August 25.

Who should report to the FSS

Accidents when employees perform work functions happen everywhere. And not only in industries classified as hazardous.

everyone who has hired employees needs to communicate with the Social Insurance Fund regarding payment of NPS contributions and reports

IMPORTANT!
The obligation to insure employees hired under employment contracts with the Social Insurance Fund also arises for individuals who are not registered as individual entrepreneurs. Examples include:
a parent who has entered into an employment contract with a nanny;
a person who hired a driver, coach, etc. under an employment contract.

The difference in the degree of danger of certain jobs is the different risk classes assigned to jobs and the corresponding insurance rate.

In what cases is a single simplified declaration submitted?

There is a single simplified declaration that is used by persons who did not carry out activities during the reporting period, and there was no cash flow in their personal account .

Purpose of the 4-FSS report

In order not to confuse anything when preparing and submitting Form 4-FSS in 2020, let’s understand its purpose and some concepts.

When insurance contributions to the funds were transferred to the jurisdiction of the Federal Tax Service, this did not affect contributions and payments for:

compulsory insurance against industrial accidents and occupational diseases;
insurance coverage for such cases that did occur.

REFERENCE
An industrial accident (hereinafter also referred to as an accident) is when an employee receives an injury, mutilation, or other damage to health while performing his job duties. The consequences of NSP can be loss of ability to work (complete or partial), as well as death.
An occupational disease (hereinafter also referred to as PS) is a functional disorder of the body that arises as a result of the fact that an employee in the course of his work activity is forced to come into contact with harmful (dangerous) factors.
Insurance coverage under NSP and PS is payments to employees-insured persons, which are made upon the occurrence of an insured event: an accident or the occurrence of an occupational disease.

As we said above, this type of insurance remained under the jurisdiction of social insurance. Therefore, you must pay contributions and report to the Social Insurance Fund .

In 2021, the fund approved a new report form 4-FSS. Sections devoted to the payment of contributions for insurance for temporary disability and in connection with maternity were excluded from it, and only what related to insurance of non-employment income and social security was left.

Example of filling out 4-FSS for the 3rd quarter of 2020

4-FSS consists of 6 tables , of which all reporting persons need to fill out:

title page;
Table 1 – base calculation;
Table 2 – settlements with the Fund for contributions to the NPS and Pension Fund;
Table 5 - information about the special conditions and mandatory medical examinations.

Policyholders fill out the remaining tables if there are appropriate grounds:

Table 1.1 - if you sent your employees for temporary work at another enterprise;
Tables and are intended to reflect data on accidents at work or the detection of occupational diseases and the amounts of benefits paid in connection with this.

The formation of the 4-FSS report in 2021 begins with the title page, which traditionally includes:

registration number and subordination code assigned by the Fund to the policyholder;
adjustment number (“000” – primary report, “001”, “002”, etc. – updated options);
reporting period - for the 3rd quarter indicate the code “09” ;
name and details of the insured;
for budgetary organizations - budget code (according to the characteristics indicated next to this field);
phone number for contacts;
data on the average number of employees;
policyholder code and full name manager or authorized representative.

Table 1 includes data on the established tariff and wage fund for the reporting period - cumulatively for 9 months and for the 3rd quarter.

Table 2 contains information on the payment of contributions from the beginning of the year and the calculation of the amount of debt to the Fund.

Table 5 contains data on the number of workplaces for which special assessments were carried out and the number of periodic medical examinations carried out in the years preceding the reporting period. This information indicates the beginning of the year. They remain unchanged throughout 2021, i.e. they are the same in all 4 quarters.