Form 4-FSS for the 2nd quarter of 2021 - sample filling - People's Adviser

Has a new form 4-FSS appeared (has the form changed)?

Usually, before the start of the next reporting season, the accounting community is concerned with the question: whether they were “pleased” with an unexpected update of reporting forms, including whether a new form 4-FSS appeared with the reporting for the 2nd quarter.

There is no reason to worry yet. It is difficult to call the current 4-FSS form new - its last adjustments took place in the summer of 2021 (Order of the FSS of the Russian Federation dated 06/07/2017 No. 275).

A few words about the changes made to 4-FSS by Order No. 275:

• A new field “Budgetary organization” has appeared on the title page, in which budgetary organizations indicate the source of funding.
• Two new lines were added to Table 2 - 1.1 (to reflect the amount of debt owed by the reorganized policyholder) and 14.1 (reflecting the debt of the Social Insurance Fund).

No adjustments that could affect the rules for filling out 4-FSS for the 2nd quarter of 2021 have been made recently. This applies not only to the rules for filling out, but also to the form (form) of this report. For this reason, we do not call Form 4-FSS for the 2nd quarter of 2020 new.

You can download the current 4-FSS form for the 2nd quarter of 2021 here.

As before, the procedure for filling out 4-FSS is regulated by Order of the Social Insurance Fund dated September 26, 2016 No. 381 (Appendix No. 2).

What is the essence of the social insurance fund?

Legal relations between a citizen who, for various reasons, becomes disabled, and the state are regulated by the Social Insurance Fund. The reasons for payments are not only work-related injuries, but also the presence of disability, employee illness, pregnancy, childbirth. In enterprises where there is an increased risk of injury, employees must be insured.

The Social Insurance Fund, hereinafter referred to as the Fund, when processing reports from entities, must take into account not only calculations of payments, but also cases when the insured person should not be paid assistance, as well as the amount of transfers made by enterprises and individual entrepreneurs. The activities of the Foundation are regulated by the Constitution of the Russian Federation, government regulations and the legislative framework.

In fact, the Fund, being a financial institution, together with all the property and funds in its accounts belongs to the state. The local activities of the FSS are regulated by the work of regional offices.

The tasks of the Foundation include:

• establish cooperation with business entities in Russia and abroad;
• participate in various government programs aimed at ensuring and preserving the health of Russians;
• support citizens who need long-term treatment or rehabilitation after suffering an illness or injury;
• carry out activities aimed at financial strengthening of organizations;
• together with the Ministry of Transport, develop tariffs for contributions paid by insurance objects;
• improve the professional level of employees of organizations;
• control insurance payments provided by the state.

The Fund is financed from the state budget, with the payment by subjects of various taxes and duties, fines and sanctions, various non-tax deductions, as well as financial profits and voluntary contributions from citizens, from other revenues.

To receive assistance, a business entity must be a participant in the Fund, and each of its hired employees must be an insured person, payment to whom can be made after submitting an application and certificates confirming the right to receive funds (sick leave, etc.). Contributions of enterprises, individual entrepreneurs and other entities are paid according to the current tariff, it is calculated by the state based on the minimum wage.

New Form 4 FSS for 2021:

Title page

Page 2

Page 3

Page 4

Page 5

Page 6

Table 1: determining the basis for calculating contributions

Table 1 reflects the base on which contributions for injuries are calculated and the indicators necessary for calculating contributions (the amount of the insurance rate, discounts and surcharges).

When filling out Table 1 of the report for the 2nd quarter of 2021, you must follow three basic rules:

1. The figures are reflected on a cumulative basis from the beginning of the year with detailed data for April-June;
2. Amounts are given without rounding ─ in rubles and kopecks;
3. The insurance rate is indicated with two decimal places.

The base for calculating contributions (line 3) is determined by subtracting the indicators of lines 1 and 2, when filling out which the norms of the Federal Law of July 24, 1998 No. 125-FZ are taken into account (Articles 20.1 and 20.2):

Submission rules

It should be taken into account that all employers who hire employees are required to generate the 4-FSS document.

This excludes the influence of the following factors:

• introduced taxation regime;
• type of ownership;
• type of activity, for example, private practice.

If an organization or individual entrepreneur has employees registered under an employment contract, it is mandatory to submit a report. Persons conducting business alone without hiring employees are entitled to an exemption from this type of reporting.

Please note: When the employer did not accrue payments during the half-year related to the group of insurance contributions in Form 4-FSS, it becomes necessary to generate a zero report for the final quarter of this half-year.

Another point taken into account when submitting documents correctly is the location of the Social Insurance Fund, where the company applies.

You should focus on the following conditions:

1. In the absence of separate branches or divisions, documents are presented to the territorial department of the government agency at the place of registration of the organization. This is regulated by Federal Law No. 125 of July 24, 1998.
2. If there are separate branches of enterprises that have their own open bank accounts and their own accounting, the report is submitted to the FSS branch at the location of the company.

Another submission rule is the fact that documents may be submitted in paper or electronic form. But when employing more than 25 people at an enterprise, it is required to present Form 4-FSS in the form of an electronic document.

Electronic reporting can be submitted in several ways:

1. Online submission by first calling the FSS operator, who sets up the channel. The method is characterized by the advantage that the employer, if necessary, sends the generated report independently at any time. But cases of submission of information with errors related to technical problems with the operation of the equipment cannot be excluded.
2. An email containing the generated reports. As a result, the report received by the FSS unit is checked by the operator. This method is mainly chosen by individual entrepreneurs who submit a zero report. With a voluminous reporting option, confusion arises, which is reflected in claims against organizations and a lengthy verification procedure.

The main condition for providing a report in any form is the absence of errors. Employers should fill out forms correctly and accurately and then submit the document in the required form.

Stages of filling out the calculation

In the previous section, we found out that Form 4-FSS for the 2nd quarter of 2020 is not considered new. Therefore, we can safely fill it out using the same algorithms that we used previously (starting with reporting for 9 months of 2021).

To fill out the 4-FSS (hereinafter referred to as the calculation) for the 2nd quarter of 2021, you must:

• Decide on the composition of the calculation (the minimum acceptable set of sections is 1, 2 and table 5 plus the title page).

Find out more about the composition of the calculation by following the link.

• Collect data (on accrued and paid contributions “for injuries”, results of special assessment, etc.).
• Choose a presentation method - on paper or in electronic form (only policyholders with an average number of employees of no more than 25 people have the opportunity to make this choice; for others, only the electronic method is available).

This publication will tell you about the nuances of counting the number of employees.

• Submit the calculation to the fund no later than 07/20/2020 on paper and 07/27/2020 in electronic form (it is better to do this before July 24).

If you receive a negative protocol from the fund in response to a sent calculation, hurry up and correct the errors. The calculation will be considered accepted only after the check reveals no errors. If the process of correcting errors takes a long time, and the electronic form 4-FSS for the 2nd quarter of 2021 is accepted by the fund later than the deadline reporting date, a fine is possible (clause 1, article 26.30 of the law on compulsory social insurance from NS and PZ dated July 24, 1998 No. 125-FZ ).

Detailed instructions with error codes, tips for eliminating them and the amount of fines for late payments are available here.

You can find a line-by-line algorithm for filling out form 4-FSS in ConsultantPlus. Get trial access to the system for free and go to the Ready-made solution.

Article

4 FSS for the 2nd quarter (Q2) of 2021 must be submitted on a new form. It contains only contributions “for injuries”. The reporting period depends on the way the company submits 4 FSS. Let's look at the filling.

How to take 4 FSS for the 2nd quarter (2Q) 2021

The calculation period for contributions to the Social Insurance Fund of the Russian Federation for accident insurance is a calendar year. It includes four reporting periods: the first quarter, half a year, nine months and a year. At the end of each reporting period, the organization must draw up and submit a calculation in accordance with Form 4-FSS of the Russian Federation.

Payers of insurance premiums whose average number of individuals in whose favor payments and other remunerations are made exceeds 25 people must report electronically.

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The calculation according to Form-4 of the FSS of the Russian Federation must be submitted to the territorial branch of the FSS of the Russian Federation no later than the 20th day of the calendar month following the reporting period, in paper form. And on the 25th day of the calendar month following the reporting period - in electronic form. If the last day for submitting reports is a weekend, the calculation should be submitted on the next working day following it.

Reporting deadlines for injury contributions

Where to submit 4 FSS for the 2nd quarter (2Q) 2021

Organizations that do not have separate divisions submit settlements to the territorial offices of the FSS of the Russian Federation at their location. The presentation of calculations by organizations that have separate divisions has some features.

If a separate division independently accrues remuneration to employees, then for insurance premiums accrued from these remunerations, the branch submits calculations to the Federal Social Insurance Fund of Russia at its location.

If the division does not calculate remuneration, include all indicators related to the activities of such branches and affecting the amount of insurance premiums in the calculation for the head office of the organization or for the responsible separate division.

How to fill out 4 FSS for the 2nd quarter (Q2) of 2021

The new form 4-FSS was approved in the order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381. In the form 4-FSS of the Russian Federation you now show only contributions for compulsory social insurance against industrial accidents and occupational diseases. The procedure for accrual, payment and reporting for this type of contributions is established by Law No. 125-FZ of July 24, 1998.

Show the calculation base, tariffs and the status of mutual settlements with the Federal Social Insurance Fund of the Russian Federation for contributions to insurance against industrial accidents and occupational diseases. And do not forget that accident insurance premiums must be applied to employee benefits without any restrictions. Limit of 755,000 rubles. established only for regular contributions to the Social Insurance Fund (see table below).

How to pay dues in 2021

The insurance rate for this type of premium depends on the professional risk class assigned to the company. And this class depends on the type of economic activity.

Next, we’ll talk about line-by-line filling out 4 FSS for the 2nd quarter of 2017 (half-year).

All companies, without exception, submit a cover page and tables 1, 2 and 5 as part of the calculation. Separate calculations are submitted to separate divisions, which have their own balance sheet, current account, and to which they themselves pay wages to employees.

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Dashes are placed in empty lines of 4-FSS, and tables 1.1, 3 and 4 are not submitted without data.

At the top of each page indicate the registration number of the policyholder and subordination code, at the bottom - the signature of the manager and the date when the reports were submitted.

More on this topic Deadline for submitting 4-FSS for the 2nd quarter of 2017

Title page

In the “Adjustment number” field of the primary calculation, enter “000” (adjustment codes - 001, 002, etc.).

In the “Reporting period (code)” field, enter “06”, which means a half-year report.

In the "Calendar year" field — «2017».

The number of applications for benefits is designated 01, 02, etc.

the “Cessation of activities” field if you do not intend to liquidate the company.

Next, indicate in the appropriate lines the name of the organization (in accordance with the constituent documents), TIN, KPP, OGRN and OKVED according to the new classifier. Newly created organizations indicate the OKVED code declared during registration, the rest - the code confirmed by the FSS.

Below there are fields for contact phone number and registration address (legal address). And then - for the average number of employees, as well as the number of disabled people and everyone engaged in hazardous work. The last three indicators must be calculated as of the reporting date. That is, in this case - as of June 30, 2017.

If the accuracy of the report is confirmed by the head of the company, in the corresponding field the sign “1”, and then his full name, signature and date.

How to fill out tables 1, 1.1 and 2 in 4 FSS for the 2nd quarter (2Q) 2021, see the tables (below).

Base for calculating contributions (Table 1)

Information on accruals during the period of work in a third-party organization (Table 1.1)

*The number of completed lines in Table 1.1 must correspond to the number of companies or individual entrepreneurs to which the insurer temporarily sent its employees under a staff provision agreement.

Settlements with the Social Insurance Fund for contributions for injuries (Table 2)

Information on industrial injuries and occupational diseases (tables 3 and 4)

Tables 3 and 4 are filled out by companies that had insured events in the first half of 2017.

In Table 3 , lines 1, 4 and 7 indicate expenses for all accidents, lines 2 and 5 for accidents with external part-time workers, and lines 3, 6 and 8 for incidents on the territory of another company. Line 9 shows the costs of financing preventive measures to reduce industrial injuries and occupational diseases. On line 10 - the sum of the values ​​of lines 1, 4, 7 and 9. Accrued and unpaid benefits, except for those for which the payment deadline has not been missed, must be shown as a reference on line 11.

Table 4 provides data on the number of workers who suffered from accidents at work and fell ill due to hazardous work, how many incidents resulted in sick leave, and how many resulted in death.

Information on special assessment of working conditions (Table 5)

In Table 5 you need to indicate:

• on line 1 in column 3 - the total number of jobs subject to special assessment, regardless of whether these activities were carried out;
• on line 1 in columns 4-6 - the number of jobs for which a special assessment was carried out. If there was no special assessment, “0” is entered in columns 4-6. If the results of certification of workplaces have not expired, information based on the certification is indicated
• on line 2 in columns 7-8 - the number of employees engaged in harmful or dangerous work who must undergo and have undergone mandatory preliminary and periodic inspections.
• https://www.glavbukh.ru/art/88490-qqqm1y17-4-fss-za-2-kvartal-2-kv-2017-g…

Filling out 4-FSS for the 2nd quarter of 2021.

The procedure for filling out form 4-FSS is approved in Appendix No. 2 to FSS Order No. 381 dated September 26, 2016. A sample of filling out 4-FSS for the 2nd quarter of 2021 (an example of filling) can be viewed in the Consultantplus system.

As a rule, questions arise when filling out table 5. So, all data in table 5 4-FSS is filled out as of 01/01/2020. That is, even if during 2021 the organization conducted a special assessment or medical examinations, they do not need to be reflected in Table 5 of the 4-FSS calculation for the 2nd quarter of 2020. That is, table 5 in the reports for the 1st quarter, 2nd quarter, 3rd quarter and 4th quarter of 2021 will be the same.

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Semi-annual calculation: let's look at an example

Let's look at an example of how to fill out the calculation based on the results of the six months. Please note that the indicators for the calculation are collected on an accrual basis - for the 1st quarter, half a year, 9 months and a year, so the calculation, although it contains data including for the 2nd quarter, generally combines semi-annual indicators (clause 5.4 of the Procedure approved by the order No. 381).

Example

Krasny Bor LLC employs 38 people. Before registering 4-FSS for the first half of the year, specialists from Krasny Bor LLC collected the necessary information:

1. We decided on the composition of the calculation, taking into account the fact that there were no accidents in the company, benefits for personal and labor protection were not paid in the reporting period, and employees were not transferred to other companies under an outsourcing agreement. As a result, there are no indicators for filling out tables 1.1, 3 and 4 - these tables are not filled out and not submitted (clause 2 of the Procedure approved by Order No. 381). You must complete the title page and mandatory sections 1, 2 and 5.

2. There are no workplaces with harmful and/or dangerous working conditions at Krasny Bor LLC.

3. According to a special assessment conducted in 2021, 12 out of 25 workplaces subject to this procedure were examined. These data will be reflected in the semi-annual calculation.

4. Information on the amounts of contributions subject to contributions and accrued injury contributions is presented in the table:

5. Information on the dates and amounts of transferred contributions is indicated below:

6. Considering the average number of employees of Krasny Bor LLC, the company cannot submit a report on paper. Therefore, she needs to submit the report in electronic form no later than July 27, 2020.

A sample of filling out 4-FSS for the 2nd quarter of 2021 can be found here.

Employees of Krasny Bor LLC sent an electronic calculation on July 10, 2020. It was not possible to report the first time (a negative report was received from the fund). After several unsuccessful attempts, they still managed to correct all the shortcomings (the calculation was accepted). There were no penalties due to the early submission of the initial calculation and the availability of sufficient time to make adjustments to it.

Title page

On the title page, fill out information about the organization and other general data - adjustment number, reporting period code and calendar year.

If the report is primary, then code 000 is indicated in the “Adjustment number” field. In the “Reporting period” field for the half-year, enter code 06.

The calendar year is 2021, respectively.

Don't forget to indicate the type of activity code according to OKVED.

The field “Average number of employees” indicates the average number of employees for the period from the beginning of the year, which is determined according to the rules approved by Rosstat Order No. 498 dated October 26, 2015.

In the fields “Number of working disabled people”, “Number of employees engaged in work with harmful and (or) hazardous production factors” the list number of such employees as of the reporting date is indicated.

Delivery of 4-FSS for the 2nd quarter of 2021 by participants of the pilot project

Participants in the pilot project do not pay benefits to employees themselves. Therefore, they do not reduce insurance premiums by benefit amounts. Due to this:

• if an organization has been a participant in the pilot project since January 1, 2021, then in 4-FSS for the half-year of 2021 it does not fill out line 15 of Table 2 (dashes are added), and does not include Table 3 in the calculation at all;
• if the organization became a participant in the pilot project from July 1, 2020, then it fills out the 4-FSS calculation for the 2nd quarter of 2021 as before. But starting with the reporting for the 3rd quarter, it will have features for filling out the 4-FSS calculation.

Zero 4-FSS for the 2nd quarter of 2021

Even if the organization did not have any payments to employees in the 2nd quarter of 2021 or in the first half of 2021, it is still necessary to submit a zero calculation of 4-FSS. It should include 4 sheets:

• title page;
• Table 1;
• table 2;
• table 5.

Failure to submit a zero calculation to 4-FSS faces a fine of 1,000 rubles. (Clause 1, Article 26.30 of the Law of July 24, 1998 N 125-FZ).

You can find more complete information on the topic in ConsultantPlus.

Free access to the system for 2 days.

Results

4-FSS is submitted by all policyholders, regardless of the presence or absence of reporting indicators. The minimum required composition of the report: title page, sections 1, 2 and 5. The remaining tables are filled out if the relevant information is available (on the number of victims of accidents in the reporting period, the amount of expenses for the payment of benefits for social security and labor protection, etc.).

You must report in electronic form (if the average number of employees is more than 25 people) or choose between an electronic and paper form of the report (if there are less than 25 employees).
Reporting deadlines for the 2nd quarter: 07/20/2021 for reports on paper and 07/26/2021 for 4-FSS in electronic form. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Table 4: we indicate the number of victims at work and those who received occupational diseases

If during the period from 01/01/2019 to 06/30/2019, none of the employees of your organization suffered as a result of an accident at work or received an occupational disease, Table 4 does not need to be filled out.

If an insured event did occur during the reporting period (one of the employees was injured while performing work duties or received an occupational disease), Table 4 is filled out taking into account the following rules:

• digital indicators in lines 1-3 must be confirmed by documents: reports of accidents in form N-1 (approved by Resolution of the Ministry of Labor dated October 24, 2002 No. 73) and reports of cases of occupational diseases (approved by Decree of the Government of the Russian Federation dated December 15, 2000 No. 867) ;
• lines 1─3 of Table 4 are filled out according to the date of the examination to verify the occurrence of an insured event (clause 13.4 of the Procedure for filling out 4-FSS).