How to fill out the new form 4-FSS for the 1st quarter of 2021

Report form

Form 4-FSS for the 1st quarter of 2021 consists of a title page and tables that must be filled out only if certain indicators are included in the accounting. It is mandatory for all employers to fill out the title page and tables 1, 3, 6, 7 and 10. The remaining tables 2, 3.1, 4, 4.1, 4.2, 4.3, 5, 8, 9 need to be filled out only if data is available. Otherwise, these sheets simply do not need to be submitted to the territorial body of the FSS of Russia. According to the general requirement, only one indicator can be entered in one column or line; if there is no data, then a dash is entered. The new 4-FSS form in 2021 can be downloaded here

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In addition, the article provides the procedure for filling out 4 fss.

4-FSS in excel format

Other changes

The remaining changes made by the commented order to form 4-FSS and the procedure for filling it out do not affect the majority of policyholders or are of a technical nature. Let us note just one of these innovations. We are talking about the procedure for filling out the lines that reflect the written off amount of the policyholder's debt to the Social Insurance Fund (line 17 of Table 1, Section I and line 17 of Table 7, Section II). In the previous form 4-FSS, these lines should have indicated debt written off on the basis of regulatory legal acts of the Russian Federation. Now in these lines you will also need to enter the amount of debt that the Social Insurance Fund cannot collect due to missing the deadline for collection. This circumstance must be confirmed by judicial acts, including a court ruling refusing to restore the missed deadline for filing an application for collection of arrears and arrears of penalties (new editions of clause 7.15 and clause 26.14 of the Procedure for filling out 4-FSS).

Filling out the title page

The new form 4 fss has a changed title page, compared to the previous version of the document. Policyholders must fill it out in its entirety, with the exception of the subsection “To be completed by an employee of the territorial body of the Fund.” In 4-FSS for the 1st quarter of 2021, you need to fill out only the first two cells in the “Reporting period (code)” field. However, if the employer applied to the Social Insurance Fund of the Russian Federation with an application to allocate funds to pay insurance coverage in favor of the employee, he must also fill out the last two cells in this field.

Sample of filling out the title page of Form 4 FSS for the 1st quarter of 2016

Since the reporting periods for social contributions are quarter, six months and nine months, in the calculation for the 1st quarter of 2016 it is necessary to enter code “03”. If the organization is in the process of liquidation, then in the “Cessation of activities” field it is necessary to enter the code “L”. Otherwise, you do not need to fill in this field. However, the “Full name” field must be filled in by all policyholders. It must indicate the name of the organization as stated in the constituent documents.

In addition, you should enter all the details of the organization (TIN, KPP, OGRN). In this case, you should pay attention to the fact that in the “TIN” field, all organizations must indicate “00” in the first 2 cells. In the fields for indicating the address in the new 4fss form, starting from 2021, the “District” field has appeared. It needs to be indicated only if it is in the constituent documents of the organization.

Particular attention should be paid to the “Payer Code” field. It must indicate the correct category of insurance premium payer, which can be found in the table from appendices No. 1-3 to the order of the FSS of Russia. Moreover, in the first 3 cells of the field the code from Appendix No. 1 is filled in, in the next two cells - from Appendix No. 2, and in the last cells - from Appendix No. 3. Errors can lead to the fact that the report will not be accepted by the regulatory authority.

In field 4 of the FSS, latest edition 2021 “Average number of employees,” you must indicate the number of all insured employees of the organization. However, this is not the listed number of employees at the time of compilation of the report, but the number calculated in accordance with the annual instructions of Rosstat. Please note that in the field intended for filling out the indicator “of which: “women””, you must also indicate the average number of women employed in the organization for the reporting period (calculated using the form).

After the entire report has been completed, its pages must be numbered and their number must be entered in the “Calculation submitted to” field.

4-FSS report in 2021. Form. Sample

This year, employers (they also include individual entrepreneurs and private organizations) submit reports to the Social Insurance Fund on the corresponding social insurance contributions of their employees.
This includes accrued and already paid contributions for temporary disability, pregnancy and childbirth, and injuries. For this, there is a special form in form 4-FSS, which was approved by Order No. 59 dated February 26, 2015. In this article, experts will tell you how to correctly draw up a report on this form and will consider issues relevant in 2021 regarding the 4-FSS form. 01/22/2016
What reports can be made for the Social Insurance Fund in Form 4-FSS?

Starting this year, the 4-FSS reporting documentation, subject to submission to the relevant Fund, has new deadlines - Federal Law, No. 406 of December 1, 2014, Articles No. 2 (clause 2) and No. 6. It depends on the form in which this documentation is provided: electronic or regular, printed on a paper sheet. Depending on the method of submitting the report to the Social Insurance Fund, the deadline for submitting the completed document also depends:

• paper – on the 20th day of the month immediately following the reporting month;
• electronic form – on the 25th.

Such deadlines are officially established for everyone at the federal level, which is confirmed by the relevant law No. 212-FZ of July 24, 2009 (Article No. 15, paragraph 9). According to the data taken from this law, the following information table has been compiled.

Table: deadlines for submitting reporting documentation to the Social Insurance Fund in 2021

We fill out the 4-FSS form: who submits this report in paper form, and who submits it electronically?

As mentioned earlier, Russian laws provide for the submission of reporting documentation to the Social Insurance Fund in two forms: electronic and paper. Let us consider in more detail why such nuances are necessary.

The electronic type of reporting is intended for those individual entrepreneurs and organizations whose average number of workers is more than 25 people (for long-standing companies - for the last 2015, for newly formed ones - for the current year 2021) - Federal Law, No. 188 of June 28, 2014 (article No. 5, paragraph 3, subparagraph “c”). In this case, the paper version will be considered a violation of the official generally accepted rules. Such a report, printed on paper, will, of course, be accepted by the FSS, but for violation you will have to pay a fine of 200 rubles - Federal Law, Law No. 212, Article No. 46, paragraph 2.

Necessary tables for filling out the 4-FSS form in 2016 (in the absence of activity)

Many entrepreneurs working under the simplified tax system do not carry out labor activities, therefore they do not make contributions to the Social Insurance Fund for their workers. What to do in this situation: is there a need for a procedure for filling out reporting documents to the Social Insurance Fund this year, with subsequent submission to the relevant authorities? The experts answer: yes, you need to fill out this documentation and submit it. The only difference is that this report will be zero. This procedure is necessary to inform the FSS that the activities of this organization or individual entrepreneur are not actually carried out. To do this, you should fill out only the required information in the 4-FSS form, in accordance with the procedure officially approved at the state level - order No. 107n of the Ministry of Labor dated March 19, 2013, paragraph 2. If there is no additional information in the standard form, you need to put dashes.

Such a “zero” report can be accompanied by a written explanation that no activity was carried out during the reporting period, wages were not calculated for workers, and contributions to the Social Security Fund for workers were not deducted. But this written explanation is not mandatory, since if the need arises, the specialists of this Fund themselves will request the relevant data.

Sections for mandatory completion of the 4-FSS form in 2016 (in the absence of activity)

Let's consider all sections of this form, which must be completed by the heads of organizations and individual entrepreneurs in the event of actual absence of activity.

Section I “Calculation of accrued, paid insurance premiums for compulsory insurance in case of temporary and in connection with maternity and expenses incurred” - columns 1, 3.

Section II: “Calculation of accrued and paid insurance premiums for compulsory insurance against industrial accidents and occupational diseases and expenses for payment of insurance coverage” - columns 6, 7, 10.

All remaining columns in the 4-FSS form should be filled out in cases where the necessary information is available. In the absence of such data, the columns of the table sections are not filled in, since they are not submitted to the fund.

Rules for submitting form 4-FSS in questions and answers

1. Who submits this report to the Social Security Fund?

— This report in form 4-FSS is required to be submitted to the Social Insurance Fund by all Russian employers (this includes both entrepreneurs and organizations), which is reflected in the Federal Law, Law No. 212 of July 24, 2009 (Article No. 15, paragraph 9, part 9).

2. Who submits the completed 4-FSS report form electronically?

— The electronic form of the report to the Social Insurance Fund, form 4-FSS, is intended for those employers who:

in the past 2015, they had an average number of workers of over 25;

were registered last year with more than 25 workers and received income from them.

The remaining categories of employers are determined independently - paper form of the reporting document or electronic.

3. What are the deadlines for submitting this reporting document in Form 4-FSS for the past 2015?

— For the paper version of the 4-FSS report form for the past 2015, the deadline for submission is 01/20/2016, and for the electronic version - until 01/25/2016 (Federal Law, Law No. 212, Article 15, paragraph 2, part 9).

4. Should you report to an employer who did not pay wages and did not issue money to workers in 2015?

— A report in Form 4-FSS to the Social Insurance Fund is also mandatory in cases where in the past 2015 employers did not accrue wages to their workers and did not pay them.

5. Is there liability for the employer if the submission of reports in Form 4-FSS is late?

— If the employer submits this report after the deadline for submission, the following penalties are provided:

• for each full or partial month of delay in submitting the report, a fine is levied on the employer in the amount of 5% of the total amount of contributions accrued for October, November, December;
• the minimum monetary payment of a fine in case of delay in submitting a report is 1 thousand rubles;
• maximum – 30% of the total amount of contributions for the last 3 months of the previous reporting period.

This information about penalties is prescribed in the Federal Law - Law No. 212, Article No. 46, Part 1.

6. What is the amount of the penalty provided for at the legislative level for an employer who has delayed a “zero” report in Form 4-FSS?

— If you are late in submitting a “zero” report in Form 4-FSS, the employer must pay a fine in the amount of 1 thousand rubles - letter No. 17-4/OOG-817 of the Ministry of Labor dated September 29, 2014.

7. Is it possible to impose a fine on an employer who submits reports on Form 4-FSS not electronically, but in paper form?

— Yes, for the incorrectly selected type of report in Form 4-FSS for submission to the Social Insurance Fund, a fine of two hundred rubles is provided - Federal Law, Law No. 212, Article No. 46, Part 2.

8. Is it the employer’s responsibility to fill out a special report in Form 4-FSS if he employs workers of a special unit?

— Similar special reports on workers are submitted by those employers of separate divisions who have their own balance sheet, bank account and pay wages to their employees - Federal Law, Law No. 212, Article No. 15, Part 11. But if the employer has a regular separate division (for example , retail outlet, office, warehouse) without your own balance sheet, bank current account, filling out the form is done once for contributions from payments to all workers. This report must be submitted to the local branch of the Social Insurance Fund at the place of registration of the parent organization.

Rules for filling out the 4-FSS form in questions and answers

1. What form of the 4-FSS report should be for the past 2015?

— The report on Form 4-FSS is filled out in accordance with Order No. 59 of the Social Insurance Fund dated February 26, 2015 (final edition July 20, 2015). This coincides with the form of filling out this form for the past 9 months of the same year. As for the 1st quarter of the current 2016, the report will be produced according to the newly introduced form (the draft order is posted regulation.gov.ru).

2. Which columns of the 4-FSS form are required to be filled out by Russian employers?

— The following are required for employers to fill out:

• title page;
• sections I, II;
• columns 1,3,6,7,10.

These columns should reflect the following truthful information:

• the total amount of contributions to the Social Insurance Fund for temporary disability and injuries;
• the basis for calculating the transferred contributions;
• data on the special assessment and its certification results;
• data on mandatory medical examinations of workers.

The remaining columns of the sections are filled in when employers have the necessary information. Thus, entrepreneurs working under the simplified tax system and applying reduced tariffs enter data in column 4.1, and those who employ foreigners temporarily staying in Russia - in column 3.1.

3. Is it possible to see a completed sample of Form 4-FSS?

— Examples of filling out the 4-FSS form are posted on the Simplified website. To view it, you need to go to the “Forms” section and in the search type “Example of filling out form 4-FSS”.

4. Filling out the title page: affixing the policyholder code.

— The policyholder’s code must be indicated in the first three cells of the field of the same name:

• “071” – when using a regular tariff;
• “121” – reduced tariffs established for the simplified tax system - Federal Law, Law No. 212, Article No. 58, paragraph 8, part 1;
• “151” – reduced tariffs, calculated specifically for non-profit organizations operating under the simplified tax system - Federal Law, Law No. 212, Article No. 58, paragraph 11, part 1;
• “161” – tariffs for charitable organizations operating under the simplified tax system - Federal Law, Law No. 212, Article No. 58, paragraph 12, part 1.

In the next two cells (4 and 5), write “01” - when working on the simplified tax system. At 6 and 7 two zeros are entered - “00”.

Thus, when an entrepreneur works under the simplified tax system with a reduced tariff, the code will be “1210100”.

5. Filling out the title page: number of workers.

— When reporting for an organization, the indicator in the column “Number of employees” is filled in as follows:

• the average number of workers for the past 2015 is calculated (the calculation procedure is provided specifically for statistical forms);
• the number of those workers who were on maternity leave or on parental leave as of 01/01/2016 is added to the resulting number.

For individual entrepreneurs, this column should indicate the number of all workers who received wages in the reporting year.

6. Filling out the title page: number of women.

— When entering information about the number of workers, the number of employees who are on maternity leave or leave to care for children under 3 years of age (as of 01/01/2016) is recorded separately.

7. Filling out section I: indicate OKVED in the case of several types of activities.

— When using reduced rates for insurance payments, fill out information about OKVED - Federal Law, Law No. 212, Article No. 58, paragraphs 8 or 11 (part 1). This code is written before filling out the first section. It must correspond to the type of main activity that is included in the list of preferential ones (it should be taken into account that the main activity includes the one that results in the greatest profit taxed by the simplified tax system).

8. Filling out section I: indicators in column 1 “At the beginning of the reporting period.”

— When filling out a report for the full year, in these lines in column 1 you need to indicate information current as of 10/01/2015, which coincides with the data in column 3 of a similar report for 9 months of the previous year.

9. Filling out section I: details of payment orders, written in line 16 (in case of multiple transfers for one month).

— In this line – 16, you should indicate the standard details of all payment orders according to which employers made monetary contributions for their workers to the Social Insurance Fund in the period from October to December 2015. The main point of filling out the sixteenth line is the correct display of the total monetary amount of all contributions made to the Social Insurance Fund for each month, last quarter and the whole year. At the same time, if all the details do not fit, then some of them are recorded.

10. Completing section I: recording hospital benefits for December 2015 (if they are paid in January 2021).

— This entry of the necessary information about hospital payments in 2015 is made in the fifteenth line. The following amounts are included here:

• sick leave benefits paid this year;
• issued in previous years.

Information on the amounts of benefits for December 2015 is recorded in the report for the Social Insurance Fund for the 1st quarter of the current year.

11. Filling out section I: checking the correctness of calculations of the amounts of outstanding contributions at the beginning and end of the reporting year (lines 1,9,12,18).

— To check the calculations, it is necessary to compare the data in Form 4-FSS and similar information taken from the accounting accounts (at the beginning and end of the reporting year). If a debt in contributions to the Social Insurance Fund is detected, the numbers in lines 1 and 19 will correspond to the credit balance of account 69 of the subaccount “Settlements with the Social Insurance Fund for contributions to insurance in case of temporary disability and in connection with maternity.” In the opposite situation, the amounts in lines 9 and 12 coincide with the debit balances of the same subaccount.

12. Filling out section II: indicate the days of payment of cash benefits for temporary disability.

— In the third column of this section of the table of form 4-FSS, you should enter only those days that are paid by the Social Insurance Fund itself - these are the first three days when the worker is on sick leave. Days paid by the employer are not indicated in this column.

13. Filling out section II: matching the indicators of the first two sections of the table of the 4-FSS form.

— The figure for the total amount of expenses paid by the Social Insurance Fund for the entire 2015 must match: in section II, column 4, line 15 and in section I, line 15.

14. Filling out section III “Calculation of the base for calculating insurance premiums”: reflection of the compensation amount of 50 rubles paid to employees who are on maternity leave (up to three years of age).

- This section records only payments made in accordance with the employment contract - Federal Law, Law No. 212, Article No. 7, Part 1. The said compensation payment in the amount of 50 rubles is not provided for in employment contracts - Decree No. 1110 of the President of Russia dated May 30, 1994. B Therefore, this amount cannot be attributed to the object of taxation, therefore there is no need to indicate it in this section - letter No. 1239-19 of the Ministry of Health and Social Development dated May 19, 2010.

15. Filling out section III: payments accrued under civil contracts.

— Figures that correspond to the amounts of payments under civil contracts must be written in line 1 and line 2 (since contributions to the Social Insurance Fund are not accrued for these payments) - Federal Law, Law No. 212, Article No. 9, paragraph 2, part 3 .

16. Filling out section III: we enter in line 8 payments in favor of Kyrgyz citizens temporarily staying in Russia.

— In the case where the employer paid wages to workers who were citizens of Kyrgyzstan and temporarily stayed in the territory of our state until August 12, 2015, the figure for the total amount of such payments is recorded in line 8, and the data of Kyrgyz workers is in section 3.1. Later amounts of wage payments that were made after 08/12/2015 are not recorded in line 8 and are not included in section 3.1. This is due to the accession of Kyrgyzstan to the Eurasian Economic Union - Protocol of 05/08/2015, Treaty on the EAEU of 05/29/2014.

17. Fill out section 4.1 “Calculation of compliance conditions for the right to apply a reduced rate of insurance premiums...”: who fills out this section?

— The employer who uses reduced tariffs under the simplified tax system is required to fill out section 4.1 of the form 4-FSS - Federal Law, Law No. 212, Article No. 58, paragraph 8, part 1.

18. Fill out section 4.1: what income do we record in lines 1 and 2?

— Line 1 of this section records only those incomes that are included in the tax base when working under the simplified tax system - tax code, article No. 346.15. This is the total amount of all profits taken from the Income and Expenses Accounting Book. Line 2 contains receipts related to the employer’s main activity.

How to correctly calculate the share of income from the main activity in 2021 to fill out form 4-FSS?

Employers working under the simplified tax system and engaged in preferential activities that are specified in the Federal Law (Law No. 212, Article No. 58, paragraph 1, subparagraph 8) do not pay the following insurance contributions to the Social Insurance Fund:

• in case of temporary disability of a worker;
• in connection with the motherhood of an employee.

This is due to the “zero” rate of insurance premiums established by the Fund itself - Federal Law, Law No. 212, Article No. 58, clause 3.4. These may be benefit recipients from the construction sector, transport workers, from the field of education, etc. But the opportunity to take advantage of such benefits also applies to them if the share of their profit from the main type of activity for the reporting period is more than 70% of the total - Federal Law, Law No. 212, article No. 58, clause 1.4. According to the rules of the Procedure (clause 19), the calculation of this share is made in the 4-FSS form in section 4.3.

How to do it right? Follow the simple instructions:

1. Determine all profit for the reporting period according to information from tax accounting under the simplified tax system:

• the total amount for the required period from the “Income” column of the Income and Expenses Accounting Book is recorded in table 4.3 – line 1;
• highlight all receipts that relate to the main activity of the enterprise and write them down in line 2;
• find the quotient of these two numbers;
• Multiply the resulting figure by 100%.

2. If the share is over 70%, the reduced tariff is taken into account - Federal Law, Law 212, Articles No. 8 (clause 3) and No. 58 (clause 1.4).

3. When receiving a share of less than 70%, the calculation is made taking into account the regular tariff - 2.9%.

Even if in previous reporting periods employers paid insurance contributions using benefits, they should be recalculated in favor of an increase - letter No. 17-4/B-295 of the Ministry of Labor dated July 2, 2014.

2016: example of filling out the form 4-FSS, when the right to a preferential contribution rate of 0% appears (based on the results of the six months)

For example, a certain construction company working with the simplified tax system, according to the results of the first quarter of this year, has no income received from its main activity. The remaining cash receipts amount to 2 million 500 thousand rubles. This means that Leto, according to the results of the 1st quarter, cannot use a preferential tariff, but must pay insurance payments at the general tariff - 2.9%. At the same time, the total amount of such deductions is 23 thousand 200 rubles. In the 2nd quarter of this year, Leto recorded a profit from its main activity of 10 million rubles.

Calculations:

• share of income from core activities for the first six months: 10000000:(10000000+2500000)*100%=80% - recorded in section 4.3 (line 3);
• since this is above the established limit of 70%, Leto LLC can use a “zero” tariff, which is reflected in section I, line 2 as “0 rub.”;
• an overpayment of 23 thousand 200 rubles is recorded in section I - lines 9 and 11;
• in section 4.3 in line 1 - 12 million 500 thousand rubles, in line 2 - 10 million rubles, in line 3 - 80%.

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Filling out table 1

In the “OKVED Code” field, it is necessary to indicate the policyholder’s code in accordance with the All-Russian Classifier of Economic Activities only if the organization submitting the calculation applies a reduced tariff in accordance with Article 58 of the Federal Law of July 24, 2009 No. 212-FZ insurance premiums.

In this table of the new Form 4 FSS from 2021, all mutual settlements with the FSS of Russia should be indicated. Including the amount of debt the organization has for insurance premiums as of January 1, 2021. To check this indicator, it must be compared with the data from line 19 of section 1 of the calculation for 2015. It does not change throughout the calendar year.

It is imperative to indicate the amount of insurance premiums that were accrued in the reporting period and are subject to payment to the Fund. It is necessary to detail this amount by month - in the 1st quarter it will be January, February and March. As shown in the sample form 4 fss for the 1st quarter of 2021.

The amount of contributions additionally accrued to the organization by specialists of the Federal Social Insurance Fund of the Russian Federation based on the results of desk and on-site inspections should also be indicated in the column of the policyholder’s obligations. Provided that it was in the reporting period. Otherwise, you need to put a dash. In addition, the amount of additional accrued contributions for previous reporting periods and the amount of the organization’s expenses for social insurance, which was not accepted by social insurance for offset, are reflected.

In the sixth line of Table 1 of Form 4 of the Social Insurance Fund for the 1st quarter of 2016, we indicate the amount of money that the company received from the Social Insurance Fund of the Russian Federation and was used to pay social benefits to employees. The amount of funds returned to the organization from the Fund as overpaid is reflected separately. Line 8 shows the sum of lines 1-7, it is the control. The organization must reflect in the report the amount of all insurance premiums transferred to it. They must be detailed, indicating all the numbers and dates of the payments with which they were listed for three months of the quarter.

The Fund's debt to the policyholder at the end of the reporting period is reflected below. This means that in the calculation of Form 4FSS for the 1st quarter of 2021, the amount of debt as of March 31, 2021 should be indicated. The amount of social insurance debt must also be reflected as of January 1, 2021. In this case, the verification lines will be lines 9-11 from Form 4 FSS 2015, the form of which can be downloaded for free on the official website of the FSS of the Russian Federation. The amount of arrears that social insurance wrote off from the organization is separately highlighted. Line 18 reflects the sum of indicators of lines 12, 15-17, for control. Below you should indicate the amount of the organization's debt to the fund at the end of the reporting period, that is, as of March 31, 2021.

Fines for late submission of Form 4-FSS

For late submission of Form 4-FSS, the policyholder may be fined on two grounds:

• for violation of the deadline for submitting reports on contributions in case of temporary disability and in connection with maternity (Article 46 of Law No. 212-FZ);
• for being late in reporting contributions for “injuries” (Article 19 of the Federal Law of July 24, 1998 No. 125-FZ).

From 2021, the amount of the fine for each of these grounds is 5 percent of the amount of contributions accrued for payment for the last three months of the reporting (calculation) period. This fine is calculated for each full or partial month of delay. In this case, the total amount of the fine (for each reason) for the entire period of delay should not exceed 30 percent of the specified amount of contributions, but cannot be less than 1,000 rubles (for more information on calculating fines, see “Insurance premiums for injuries”: what has changed since 2021" and "Ministry of Labor: the fine for failure to submit Form 4-FSS is calculated based on the amount of contributions reduced by the amount of benefits paid").

In addition, for late submission of the 4-FSS calculation, the court may fine the insurer's officials (for example, the director of an organization or the chief accountant) in the amount of 300 to 500 rubles (part 2 of article 15.33, part 1 of article 23.1 of the Code of Administrative Offenses of the Russian Federation).

Filling out table 2

In this section of form 4 FSS for the 1st quarter of 2021, you must indicate all information about the organization’s expenses in the reporting period made for the purposes of compulsory social insurance. First, you should indicate the number of days paid to employees for being on sick leave, as well as the number of payments made for temporary disability of employees and the number of benefits paid.

In line 1 of Form 4 FSS for the 1st quarter of 2021, you should indicate the number of cases of temporary disability benefits and their amount, which was paid from the funds of the FSS of the Russian Federation. Expenses for paying benefits for sick leave for external part-time workers are reflected separately (data for foreign citizens and stateless persons in both cases are not subject to reflection in the calculation).

Amounts of funds offset against insurance premiums that should have been transferred to the Fund are reflected on an accrual basis. In field 6, you should separately highlight information about social benefits for workers paid by the federal budget. Line 16 must reflect the amount of benefits that were accrued but not paid to insured citizens. As a rule, these are benefit amounts for the last calendar month of the quarter. In the 4 fss new form 2016 this is March 2021. Please note that you need to indicate only those benefits for which the payment deadline has not been missed.

Filling out form 4-FSS by participants of the pilot project

Currently, 14 constituent entities of the Russian Federation are participating in a pilot project to pay benefits directly from the Social Insurance Fund (see “Reporting to the Social Insurance Fund for 9 months of 2015: how the procedure for filling it out has changed”). In these regions, insurers pay temporary disability benefits only for the first three days of illness. The remaining part of the sick leave, as well as other benefits to employees, is transferred by the territorial bodies of the Social Insurance Fund. The specifics of filling out the 4-FSS calculation by policyholders participating in the pilot project are established by Order No. 267 of the Federal Insurance Service of Russia dated June 23, 2015 (hereinafter referred to as Order No. 267).

Note that for policyholders from four constituent entities of the Russian Federation that joined the pilot project from July 1, 2015 (the Republic of Tatarstan, Belgorod, Rostov and Samara regions), Order No. 267 provides for separate provisions. In particular, starting with the calculation for the first quarter of 2021, policyholders from these regions should not fill out tables 2 and 5 of section I and table 8 of section II. In reporting for 9 months of 2015 and for 2015, these tables should have reflected the costs of paying benefits as of July 1, 2015.

Also note that from July 1, 2021, six more constituent entities of the Russian Federation will join the pilot project: the Republic of Mordovia, Bryansk, Kaliningrad, Kaluga, Lipetsk and Ulyanovsk regions (RF Government Decree No. 1389 dated December 19, 2015). However, until July 1, 2021, policyholders from these constituent entities of the Russian Federation must fill out 4-FSS in the general manner.

Filling out table 3

This section of Form 4 FSS for the 1st quarter of 2021 is intended to reflect the organization’s base subject to contributions to compulsory social insurance by virtue of social security legislation. Line 1 reflects the amount of payments that were accrued based on the income of all employees of the organization. Traditionally, detail is required by month of the reporting quarter. Next, payments in favor of employees who are not subject to insurance premiums are reflected. The next field (marked in the picture) is filled in only if in the reporting period there were payments that exceeded the maximum amount subject to social security contributions. In 2021, this limit of payments according to the base in the FSS of Russia is 718 thousand rubles. The final line of the report 4 fss 2016 should indicate the actual payment base for calculating insurance premiums. It is calculated as the difference between lines 1-3. This information also requires detail.

Next they indicate the amounts of payments made to some companies, individual entrepreneurs and employees. In particular, you must indicate:

• payments from pharmacy organizations;
• payments to crew members of sea and river vessels (with the exception of tankers intended for storing oil in seaports of the Russian Federation);
• payments to employees of individual entrepreneurs using the patent taxation system;
• payments made by Russian employers in favor of foreign citizens and stateless persons (with the exception of highly qualified specialists from the list of the Ministry of Labor and citizens of the EAEU member states).

Who should report

All insurers (organizations and individual entrepreneurs) paying individuals remunerations subject to contributions for compulsory social insurance are required to submit calculations in form 4-FSS (clause 1, part 1, article 5, clause 2, part 9, article 15 of the Federal Law dated July 24, 2009 No. 212-FZ).

Moreover, if an organization did not make any payments to individuals in the period from January to September 2016, then it still needs to submit the 4-FSS calculation for 9 months of 2021. This is explained by the fact that organizations are always policyholders. This “policyholder” status is assigned to them almost immediately after state registration. Organizations always remain in this status, regardless of the nature and existence of contracts with employees (subclause 1, part 1, article 2.3 of the Federal Law of December 29, 2006 No. 255-FZ). Accordingly, even if there were no payments to individuals in the reporting period, you must submit at least a zero calculation of 4-FSS for 9 months.

Only individual entrepreneurs without employees can fail to submit 4-FSS for 9 months. They are not recognized as insurers.

Filling out table 5

Form 4 FSS 2021 contains data on benefits such as:

• temporary disability benefits; pregnancy benefits;
• monthly child care allowance (with details for 1st, 2nd, 3rd and subsequent children);
• payment of additional days off to parents of disabled children; insurance premiums accrued to pay for such additional days off.

Employers must not only indicate all amounts, but also detail them by category of workers, highlighting the liquidators of accidents at the Chernobyl nuclear power plant, employees of the Mayak PA and the Semipalatinsk test site.

In 4fss, the latest edition 2021, it is necessary to show the base, tariff rates and mutual settlements with the Fund for insurance premiums for injuries. All policyholders, without exception, must enter the OKVED code in this section. The tariff rate for insurance premiums for injuries and occupational diseases depends on the occupational risk class assigned to each employer. It depends on the type of economic activity of the organization, so employers who operate in several areas at once may have several occupational risk classes at once. All of them must be indicated in the calculation. Therefore, this section is filled out as many times as there are classes assigned to the employer.

The new Form 4 of the FSS should indicate the average number of disabled people working in the organization, as well as the number of employees who are employed in work with harmful or hazardous production factors.

Changes to Section I

Section I of Form 4-FSS reflects the indicators necessary for calculating insurance premiums in case of temporary disability and in connection with maternity, as well as the amounts of sick leave, “children’s” benefits and other payments themselves. Let's look at the main innovations that are included in tables 2 and 5 of this section.

table 2

Table 2 of Section I indicates, among other things, the costs of paying benefits for temporary disability and in connection with maternity.

In this table, the name of the indicator in line 3 has changed. Let us recall that this line provides information on sick leave benefits paid to foreigners who are temporarily staying in the Russian Federation. In the new form 4-FSS, the title of line 3 is supplemented with the phrase: “except for persons who are citizens of the EAEU member states.” Accordingly, this line does not need to show temporary disability benefits paid to citizens from the countries of the Eurasian Economic Union.

Let us recall that in addition to the Russian Federation, the EAEU includes the republics of Belarus, Kazakhstan, Armenia and the Kyrgyz Republic. Citizens of the listed states have the right to social security on the same terms as citizens of the Russian Federation (Clause 3, Article 98 of the Treaty on the EAEU). And social security includes, among other things, insurance in case of temporary disability (paragraph 9, paragraph 5, article 96 of the Treaty on the EAEU). In this regard, citizens of states belonging to the EAEU who work in the Russian Federation under employment contracts should be paid sickness benefits in accordance with Russian legislation. The benefits listed by him must be reflected in line 1 of Table 2 (that is, together with the benefits paid to citizens of the Russian Federation).

Table 5

Table 5 of Section I shows payments made from the federal budget. For example, these include additional payments to hospital benefits accrued to former military personnel, as well as payments in excess of the established amounts of benefits to persons affected by radiation (in particular, at the Chernobyl nuclear power plant, Mayak PA, Semipalatinsk test site). The commented order clarifies that in columns 4, 7, 10 and 16 of Table 5 it is necessary to record the number of days paid (and not the number of benefits paid). As for lines 3-5 of Table 5, then, as before, the number of payments of child care benefits should be shown if the amount of payments exceeds that established by the legislation of the Russian Federation (clause 22.2 of the Procedure for filling out 4-FSS).

In addition, line 6 was excluded from Table 5, which should have indicated the costs of paying social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services. We also note that in column 5 of line 14 of Table 2 it is no longer necessary to enter the amount of expenses for these purposes reimbursed from the Social Insurance Fund. Now policyholders only need to fill out column 4, line 14 of Table 2, indicating in it how much total funds were allocated to pay funeral benefits or reimburse the cost of funeral services. Let us remind you that employers pay funeral benefits:

• to their employees - in the event of the death of minor family members;
• relatives of the deceased employee or other citizens who paid the costs of his burial (clauses 1, 2, article 10 of the Federal Law of January 12, 1996 No. 8-FZ). The employer who paid the social benefit for the funeral reimburses the corresponding amounts from the Social Insurance Fund.

Completing Table 6

The procedure for filling out 4 FSS assumes that in this table you need to enter the amount of payments in favor of employees. They are reflected on an accrual basis from the beginning of the year. Each of the three months of the current reporting period is indicated separately. Next, you should indicate the amount of payments that are not subject to insurance premiums for injuries. Traditionally with detail. Line 3 indicates the difference between these two indicators, which will be the basis for calculating insurance premiums. In line 4, you need to highlight all payments made to disabled employees. The amount of the organization's insurance rate should be indicated in line 5. If you have the right to a discount, its percentage must be indicated. And the tariff surcharge, accordingly, is entered in line 7, the next field will indicate to the inspectors the date when this surcharge was set. The final tariff must be indicated with two decimal places.

Completing Section II

In Section II of Form 4-FSS, indicators are entered on the basis of which insurance premiums for “injuries” are calculated and the costs of paying insurance coverage are reflected. At the beginning of Section II, indicate the number of employed disabled people, as well as workers engaged in work with harmful and (or) hazardous production factors. Also indicate the OKVED code.

Table 6

This table is called “Calculation of the base for calculating insurance premiums.” On line 1 of Table 6, indicate the total amount of payments subject to insurance premiums from the beginning of 2021, as well as separately for July, August and September 2021. Line 2 – payments that are not subject to insurance premiums. On line 3 – reflect the tax base. It is equal to the difference between the indicators of line 1 and line 2. In column 3, provide the indicators calculated on an accrual basis from the beginning of the year (from January to September inclusive). And in columns 4–6 - indicators for the last three months of the reporting period (July, August and September).

Table 6.1

This is the new table 4-FSS. It only needs to be filled out by those who temporarily rent out their employees. Insurance premiums from payments to these employees are charged by the employer, and not by the one who hires the employees. If you don’t “rent” anyone, then don’t fill out the table.

Table 7

Let us explain the filling of some rows of Table 7:

• line 1 – show the debt to the Federal Social Insurance Fund of Russia at the beginning of 2016 (if any). Even if it has already been repaid, it still needs to be reflected;
• line 2 – highlight the amount of accrued insurance premiums at the beginning of 2021 and separately for July, August and September 2016;
• line 8 – indicate the total amount. It is obtained by adding lines 1 to 7;
• line 16 – fill out the insurance premiums paid to the Social Insurance Fund, broken down for July, August and September.
• line 18 indicate the total amount (lines 12 to 17, except 13 and 14).
• line 19 – debt as of September 30, 2021.

Table 8

Fill out table 8 if, for 9 months of 2021, employees were paid, in particular, sick leave benefits in connection with work-related injuries and occupational diseases or there were other expenses for “injuries”. The list of such expenses is given in paragraph 1 of Article 8 of the Federal Law of July 24, 1998 No. 125-FZ. In the table, indicate expenses on an accrual basis: from January to September inclusive.

Table 9

Fill out Table 9 of Section II of Form 4-FSS if in 2021 the policyholder had industrial accidents or occupational diseases.

Table 10

Table 10 is mandatory in Form 4-FSS. All policyholders must fill it out. It is filled out on the basis (clauses 29.1, 29.2 of the Procedure):

• a report on a special assessment (certification) of working conditions carried out in the organization;
• medical records, reports and other documents issued based on the results of mandatory preliminary and periodic medical examinations of employees.

All data in Table 10 is as of January 1, 2021. Therefore, table 10 of the 4-FSS calculation for 9 months will be exactly the same as in the 4-FSS for the first quarter and half of 2021. But if the organization was registered in 2021, then put dashes in Table 10 (clause 2 of the Procedure).

Filling out table 4 form 4fss for the 1st quarter of 2021

Calculation 4 fss latest edition, a sample of which is given above, can be sent to the Social Insurance Fund in electronic form. The electronic format of Form 4 FSS can be downloaded for free on the official website of the Fund. You can also prepare a report on Form 4-FSS in accounting programs.

The deadline for submitting calculations for the 1st quarter of 2021 in electronic form is April 25, 2021.

This instruction will help you fill out the calculation of 4 Social Insurance Funds for the 1st quarter of 2016, taking into account all changes in legislation and social insurance recommendations. On the St. Petersburg legal portal you can always find the most current reporting forms and legal acts governing them.

New form 4-FSS

The form of the 4-FSS form was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59. It is this that must be used when filling out the 4-FSS for 9 months of 2016. However, by Order of the FSS of the Russian Federation dated July 4, 2016 No. 260, changes were made to the specified form 4-FSS.

In the updated form 4-FSS, a new table 6.1 has appeared “Information necessary for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ.” This table must be filled out by insurers who rent out their employees. See “New Form 4-FSS for reporting 9 months of 2021: what has changed.”

You can use the new 4-FSS form in Excel format. See “Form 4-SS reporting form for 9 months of 2021.”

How to fill out 4-FSS for the 3rd quarter of 2021

Title page.

The “District” field appeared in the first quarter of 2021. This field is filled in if the district is indicated in the registration address. The remaining data is easy to fill out, these are: subject of the Russian Federation, city, street, house and office number.

Field “Average number of employees”. It must indicate the average number of employed employees as of September 30, 2021, including those on annual leave.

But those who are on maternity leave or parental leave do not need to be counted. Read the Procedure for filling out 4-FSS (clause 5.14 of the Procedure, approved by Order No. 59 in the new edition).

Table 4.3

Table 4.3 is filled out, in general, by individual entrepreneurs on a patent. In the table, list information about issued patents, as well as provide data on payments to employees from the beginning of 2021 and separately show payments for October, November and December 2021. However, some individual entrepreneurs do not need to fill out this table. This applies to those businessmen who:

• provide catering services;
• engage in retail trade through trading floors or retail locations;
• rent out real estate owned by them.

Table 5

Table 5 as part of the 4-FSS calculation for the 4th quarter of 2021 is intended for payments made from the federal budget. Please note: not at the expense of the Social Insurance Fund, but at the expense of the federal budget. Such payments include, for example, payments in excess of the established amounts of benefits to citizens affected by radiation (in case of accidents at the Chernobyl nuclear power plant, Mayak PA, Semipalatinsk test site, etc.).