Sample filling 4 fss. Penalties, What threatens late delivery of the calculation

→ Instructions for filling out the new Form 4-FSS

Ministry of Health and Social Development Russian Federation by its order No. 216n dated March 12, 2012, approved the new FSS Form-4.

Appendix No. 1 to Law 216n contains Form-4 of the FSS, Appendix No. 2 to Law 216n contains the procedure for filling out the form itself.

I. General requirements

1. Form of calculation for accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood and for compulsory social insurance against industrial accidents and occupational diseases, as well as for the cost of paying insurance coverage (form - 4 FSS ) (hereinafter referred to as the Calculation form) is filled out using computer technology or by hand with a black or blue ballpoint (fountain) pen block letters.

Policyholders submit the Calculation on paper, and policyholders who have an average headcount individuals, in favor of which payments and other remunerations are made, for the previous billing period exceeds 50 people, as well as newly created (including during reorganization) organizations in which the number of specified individuals exceeds this limit, submit the Calculation according to the established formats in electronic form with an electronic digital signature in accordance with paragraph 10 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ "On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (Collected Legislation of the Russian Federation 2009, No. 30, item 3738; 2010, No. 31, item 4196; No. 49, item 6409; No. 50, item 6597; 2011, No. 1, item 40; No. 29, item 4291; No. 49 , art. 7057) (hereinafter - the Federal Law of July 24, 2009 No. 212-FZ). The basis for filling out the Calculation form is the data accounting.

2. When filling out the Calculation form, only one indicator is entered in each line and the columns corresponding to it. In the absence of any indicators provided for by the Calculation form, a dash is put in the line and the corresponding column.

The title page, table 1, table 3, table 6, table 7 of the calculation form are mandatory for submission by all policyholders.

If there are no indicators to fill in Table 2, Table 3.1, Table 4, Table 4.1, Table 4.2, Table 4.3, Table 5, Table 8, Table 9 of the Calculation Form, these tables are not filled in and are not submitted.

To correct errors, cross out the incorrect value of the indicator, enter the correct value of the indicator and put the signature of the insured or his representative under the correction indicating the date of correction.

All corrections are certified by the seal of the organization (stamp - for foreign organizations) or the signature of an individual entrepreneur, an individual who is not recognized as an individual entrepreneur, or their representatives.

Correction of errors by corrective or other similar means is not allowed.

3. After filling out the Calculation Form, continuous numbering of the completed pages is put in the “Page” field.

In the upper part of each completed page of the Calculation, the fields “Insurant's registration number” and “Subordination code” are filled in in accordance with the notification (notification) of the insurant issued during registration (accounting) in the territorial body of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund).

At the end of each page of the Calculation, the signature of the insured (legal successor) or his representative and the date of signing the Calculation are affixed.

II. Filling in the title page of the Calculation

4. The title page of the Calculation form is filled in by the insured, except for the subsection “To be filled in by the employee of the Fund”.

5. When filling out the title page of the Calculation form:

5.1. in the first ten cells of the field "Registration number of the policyholder" the registration number of the policyholder is indicated, in the additional ten cells - an additional code provided for a separate division of the organization - the policyholder;

5.2. the field “Subordination Code” consists of five cells and indicates the territorial body of the Fund, in which the insured is currently registered;

5.3. in the "Adjustment number" field:

when submitting the primary Calculation, the code 000 is indicated;

when submitting to the territorial body of the Calculation Fund, which reflects the changes in accordance with Article 17 of the Federal Law of July 24, 2009 No. 212-FZ (refined Calculation for the corresponding period), a number is affixed indicating which account of the Calculation, taking into account the changes and additions are submitted by the policyholder to the territorial body of the Fund (for example: 001, 002, 003, ... 010, etc.).

The updated Calculation is presented in the form that was in force in the period for which errors (distortions) were revealed;

5.4. in the "Reporting period (code)" field, the period for which the Calculation is submitted and the number of requests from the insured for the allocation of the necessary funds for the payment of insurance compensation are entered.

When submitting the Calculation for the first quarter, six months, nine months and a year, only the first two cells of the "Reporting period (code)" field are filled in. When applying for the allocation of the necessary funds for the payment of insurance coverage, only the last two cells are filled in the "Reporting period (code)" field.

Reporting periods are the first quarter, six months and nine months of the calendar year, which are designated as "03", "06", "09" respectively. The settlement period is the calendar year, which is indicated by the number "12". The number of applications of the insured for the allocation of the necessary funds for the payment of insurance compensation are indicated 01, 02, etc.;

5.5. in the "Calendar year" field, the calendar year for the billing period of which the Calculation (updated calculation) is submitted is entered;

5.6. the Termination of activity field is filled in only in the event of the termination of the activity of the organization - the insured in connection with the liquidation or termination of activity as an individual entrepreneur in accordance with Part 15 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ. In this case, the letter "L" is entered in this field;

5.7. in the field “Full name of the organization, separate subdivision / full name individual entrepreneur, natural person” indicates the name of the organization in accordance with the constituent documents or a branch of a foreign organization operating in the territory of the Russian Federation, a separate subdivision; when submitting the Calculation by an individual entrepreneur, a lawyer, a notary engaged in private practice, the head of a peasant farm, an individual who is not recognized as an individual entrepreneur, his last name, first name, patronymic are indicated (in full, without abbreviations, in accordance with an identity document);

5.8. in the field "TIN" (identification number of the insured (hereinafter - TIN) the TIN of the insured is indicated in accordance with the certificate of registration with the tax authority legal entity, formed in accordance with the legislation of the Russian Federation, at the location on the territory of the Russian Federation.

For an individual who is not recognized as an individual entrepreneur (hereinafter referred to as an individual), an individual entrepreneur, the TIN is indicated in accordance with the certificate of registration with the tax authority of an individual at the place of residence in the territory of the Russian Federation.

When filling out the TIN, which consists of ten characters, in the zone of twelve cells reserved for recording the TIN indicator, zeros (00) should be entered in the first two cells;

5.9. field “KPP” (code of the reason for registration at the location of the organization (hereinafter referred to as the KPP) is indicated by the KPP in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location in the territory of the Russian Federation .

The checkpoint at the location of the separate subdivision is indicated in accordance with the notice of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location of the separate subdivision on the territory of the Russian Federation;

5.10. the “OGRN (OGRNIP)” field indicates the main state registration number (hereinafter referred to as the OGRN) in accordance with the certificate of state registration of a legal entity formed in accordance with the legislation of the Russian Federation, at the location on the territory of the Russian Federation.

For an individual entrepreneur, the main state registration number of an individual entrepreneur (hereinafter - OGRNIP) is indicated in accordance with the certificate of state registration of an individual as an individual entrepreneur.

When filling out the OGRN of a legal entity, which consists of thirteen characters, in the zone of fifteen cells reserved for recording the OGRN indicator, zeros (00) should be entered in the first two cells;

5.11. in the field "Contact phone number" the city or mobile phone number of the policyholder (successor) or the representative of the policyholder with the city code or mobile operator, respectively, is indicated. The numbers are filled in each cell without the use of dashes and brackets;

5.12. in the field “OKATO Code” (the code of the all-Russian classifier of objects of administrative-territorial division (hereinafter - OKATO) the code is indicated on the basis of the corresponding information letter of the state statistics body;

5.13. in the field "OKVED code" the code is indicated according to the All-Russian classifier of species economic activity OK-029-2001 (NACE Rev. 1) (hereinafter referred to as OKVED) for the main type of economic activity of the insured.

Newly created organizations - insurers for compulsory social insurance against accidents at work and occupational diseases indicate the code according to the state registration authority, and starting from the second year of activity - the code confirmed in the prescribed manner in the territorial bodies of the Fund;

5.14. in the fields reserved for specifying the address of registration:

legal entities - the legal address is indicated;

individuals, individual entrepreneurs - the address of registration at the place of residence is indicated;

5.15. in the field "Code of the policyholder" the code that determines the category of the policyholder is indicated. In the first three cells of the field "Code of the policyholder" the code that determines the category of the policyholder in accordance with Appendix No. 1 to this Procedure is indicated, in the next two cells - the code in accordance with Appendix No. 2 to this Procedure, in the last two cells - the code in accordance with Appendix No. 3 to this Procedure;

5.16.in the field "Number of employees" indicate:

filled in by organizations - the average number of employees, calculated in the manner determined annually by orders of the Federal State Statistics Service;

filled in by individual entrepreneurs, individuals not recognized as individual entrepreneurs (including lawyers, notaries) making payments to individuals within the framework of labor relations - the number of insured persons in respect of whom these payments were made.

In the cells allocated for filling in the indicator “of which: “women”, “working disabled”, “employed in jobs with harmful and (or) dangerous production factors”, the number of working women and working disabled people, as well as workers employed in work with harmful and (or) dangerous production factors.

5.17. information on the number of pages of the submitted Calculation and the number of sheets with supporting documents attached is indicated in the fields “Calculation submitted to” and “with supporting documents or their copies attached to”;

5.18. in the field "I confirm the accuracy and completeness of the information specified in this calculation":

in the field "insured", "authorized representative of the insured", "successor" in case of confirmation of the accuracy and completeness of the information contained in the calculation, the head of the organization, individual entrepreneur or individual, the number "1" is entered; in case of confirmation of the reliability and completeness of the information by the authorized representative of the insured, the number “2” is affixed; in case of confirmation of the reliability and completeness of the information, the legal successor of the liquidated organization shall indicate the number "3";

in the field “F.I.O. the head of an organization, an individual entrepreneur, an individual, a representative of the insured" when confirming the accuracy and completeness of the information contained in the Calculation:

- the head of the organization - the insured (successor) - the surname, name, patronymic of the head of the organization are indicated in full in accordance with the constituent documents, the seal of the organization is affixed;

- an individual, an individual entrepreneur - the surname, name, patronymic of an individual, individual entrepreneur are indicated;

- the representative of the insured (legal successor) - an individual - the surname, name, patronymic of the individual is indicated in accordance with the identity document;

- the representative of the insured (legal successor) - a legal entity - the name of this legal entity is indicated in accordance with the constituent documents, the seal of the organization is affixed;

in the fields "Signature", "Date", "M.P." the signature of the insured (legal successor) or his representative is affixed, the date of signing the Calculation, if the Calculation is submitted by the organization, the seal of the organization is affixed;

in the field “Document confirming the authority of the representative”, the type of document confirming the authority of the representative of the insured (legal successor) shall be indicated;

5.19. in the field "To be filled in by the employee of the Fund", "Information on the submission of the calculation":

the field "This calculation is presented (code)" indicates the method of presentation ("01" - on paper, "02" - on magnetic media, "03" - in the form electronic documents using information and telecommunication networks, including a single portal of state and municipal services, "04" - by mail);

in the field “with attachment of supporting documents or their copies on sheets” the number of sheets, supporting documents or their copies attached to the Calculation is indicated;

in the field "Date of submitting the calculation" the date of submitting the Calculation personally or through a representative, when sent by mail;

date of dispatch of the postal item with a description of the attachment, when presented in in electronic format- the date of sending, fixed by the transport (mail) server.

In addition, this section indicates: the date of submission of the Calculation, last name, first name and patronymic of the employee of the Fund who accepted the Calculation, his signature is put.

III. Completion of section 1 "Calculation of accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred" of the Calculation form

Filling in table 1 "Calculations for compulsory social insurance in case of temporary disability and in connection with motherhood" of the Calculation form

6. When filling out the table:

6.1. lines 2, 3, 5, 6, 15, 16 show the amounts on a cumulative basis from the beginning of the billing period (column 3) with the division “At the beginning of the reporting period”, “for the last three months of the reporting period” (column 1);

6.2. line 1 "Debt for the insured at the beginning of the billing period" shall reflect the amount of debt on insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, formed by the insured at the beginning of the billing period.

This indicator should be equal to the indicator of line 19 “Debt due to the insured at the end of the reporting (billing) period” for the previous billing period, which does not change during the billing period;

6.3. line 2 “Accrued for payment of insurance premiums” reflects the amount of insurance premiums calculated from the beginning of the billing period, payable to the territorial body of the Fund;

6.4. line 3 “Insurance premiums accrued based on inspection reports” reflects the amounts of insurance premiums accrued to the insured by the Fund's territorial body based on the results of on-site and desk audits;

6.5. line 4 “Insurance premiums accrued by the insured for past settlement periods” shall reflect the amount of insurance premiums accrued for past settlement periods by the insurant, payable to the territorial body of the Fund;

6.6. line 5 “Not accepted for offsetting expenses by the territorial body of the Fund for past settlement periods” shall reflect the amounts of expenses not accepted for offsetting for past settlement periods according to acts of on-site and cameral inspections conducted by the territorial body of the Fund;

6.7. on line 6 "Received from the territorial body of the Fund in compensation for expenses incurred" shows the amounts Money received from the territorial body of the Fund by the insured for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood;

6.8. line 7 “Refund (offset) of amounts of overpaid (collected) insurance premiums” reflects the amounts transferred by the territorial body of the Fund to the bank account of the insured as a return of overpaid (collected) amounts of insurance premiums, as well as offsetting the amount of overpaid (collected) insurance premiums contributions towards repayment of arrears on penalties and fines subject to collection;

6.9. line 8 "Total (sum of lines 1+2+3+4+5+6+7)" - control line, where the sum of the indicators of lines 1 to 7 is indicated;

6.10. on line 9 "Debts to the territorial body of the Fund at the end of the reporting (billing) period" shows the amount of debt at the end of the reporting (billing) period based on the accounting data of the insured:

line 10 “including due to excess expenses” reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting period, formed due to the excess of expenses incurred for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood over the amount of insurance premiums subject to transfer to the territorial body of the Fund;

line 11 “including due to overpayment of insurance premiums” reflects the amount of debt due to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the insured at the end of the reporting period;

6.11. on line 12 "Debt to the territorial body of the Fund at the beginning of the billing period" shows the amount of debt at the beginning of the billing period:

line 13 “including due to excess expenses” reflects the amount of debt owed to the territorial body of the Fund at the beginning of the billing period, formed due to the excess of expenses for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood over the amount of insurance premiums to be transferred to the territorial office of the Fund, which does not change during the billing period (based on the accounting data of the insured);

line 14 “including due to overpayment of insurance premiums” reflects the amount of debt owed to the territorial body of the Fund, which was formed due to the amounts of insurance premiums overpaid by the insured at the beginning of the billing period;

6.12. the indicators of lines 12 - 14 should be equal to the indicators of lines 9 - 11 of the Calculation for the previous billing period, respectively;

6.13. line 15 “Expenses for the purposes of compulsory social insurance” reflects the expenses for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood, incurred by the insured from the beginning of the billing period. This indicator must correspond to the indicator of the control line 12 column 4 of table 2 of the Calculation;

6.14. line 16 "Insurance premiums paid" reflects the amounts of insurance premiums transferred by the insured to the personal account of the territorial body of the Fund opened with the Federal Treasury, indicating the date and number of the payment order;

6.15. line 17 "Written-off amount of the insured's debt" reflects the written-off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific insurers or the industry for writing off arrears;

6.16. line 18 "Total (sum of lines 12+15+16+17)" - control line, which shows the sum of the indicators of lines 12, 15-17;

6.17. line 19 “Debt due to the insured at the end of the reporting (settlement) period” shows the debt due to the insured at the end of the reporting (settlement) period based on the accounting data of the insured, including arrears (line 20).

Completion of table 2 "Expenses for compulsory social insurance in case of temporary disability and in connection with motherhood" of the Calculation form

7. This table reflects the expenses for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood from the beginning of the billing period in accordance with the current regulatory legal acts on compulsory social insurance.

8. When filling out the table:

8.1. in column 3, lines 1-4, 10 indicate the number of paid days; on lines 7 - 9 - the number of payments made; in lines 5, 6, 11 - the number of benefits;

8.2. column 4 reflects expenses on an accrual basis from the beginning of the billing period, offset against insurance premiums accrued to the Fund, including column 5 reflects expenses incurred from funds financed from the federal budget in excess of the established norms for persons affected by radiation exposure, in cases established by law, payment of 4 additional days off for caring for disabled children, as well as additional expenses for the payment of benefits for temporary disability, pregnancy and childbirth, related to the offset in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with motherhood, in accordance with part 4 of Article 3 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with motherhood” (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2007, No. 1, Art. 18; 2009, no. 30, art. 3739; 2010, no. 50, art. 6601) (hereinafter - the Federal Law of December 29, 2006 No. 255-FZ), affecting the determination of the amount of benefits from January 1, 2007;

8.3. line 1 reflects the costs of temporary disability benefits and the number of cases of assigned temporary disability benefits made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood on the basis of primary disability certificates for the reporting period (column 1), of which :

on line 2 - expenses for the payment of temporary disability benefits to persons working part-time, and the number of cases of temporary disability benefits assigned on the basis of primary disability certificates for the reporting period (column 1);

8.4. line 3 reflects the expenses for the payment of benefits for pregnancy and childbirth and the number of cases of assigned benefits for pregnancy and childbirth, made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood on the basis of primary certificates of disability for the reporting period (column 1) , of them:

on line 4 - payments to citizens working part-time, and the number of cases of assigned benefits for pregnancy and childbirth (column 1);

8.5. line 5 reflects the costs of paying a one-time allowance to women registered in medical institutions V early dates pregnancy;

8.6. line 6 reflects the expenses for the payment of benefits at the birth of a child, made by the insured;

8.7. line 7 reflects the costs of paying monthly child care allowances, reflecting the number of recipients in column 1, including:

on line 8 - for the care of the first child, reflecting the number of recipients in column 1;

on line 9 - for the care of the second and subsequent children, reflecting the number of recipients in column 1;

8.8. line 10 reflects the costs of paying for 4 additional days off to care for children with disabilities, made by the insured;

8.9. line 11 reflects the costs of social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services incurred by the insured;

8.10. on line 12 "Total (sum of lines 1+3+5+6+7+10+11)" - control line, which shows the sum of lines 1, 3, 5, 6, 7, 10, 11.

Filling in table 3

"Calculation of the base for calculating insurance premiums" of the Calculation form

9. When filling out the table:

9.1. on line 1, the appropriate columns shall reflect the amount of payments and other remuneration accrued in favor of individuals in accordance with Article 7 of Federal Law No. 212-FZ of July 24, 2009, on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period period;

9.2. on line 2, the appropriate columns shall reflect amounts that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 No. 212-FZ;

9.3. on line 3, the appropriate columns shall reflect the amounts of payments and other remuneration made in favor of individuals that exceed the maximum value of the base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5 of Article 8 of the Federal Law of July 24, 2009 No. 212 -FZ;

9.4. line 4 reflects the base for calculating insurance premiums, which is determined as the difference in line indicators (line 1 - line 2 - line 3);

9.5. line 5 in the appropriate columns indicates the amount of payments and other remuneration to individuals who are disabled people of groups I, II, III. Public organizations of the disabled (their regional and local branches), including those created as unions public organizations disabled people, organizations authorized capital which consists entirely of contributions from public organizations of the disabled, as well as organizations whose basic tariff is lower than the rate of insurance premiums established for payments and other remuneration in favor of the disabled, line 5 of this table is not filled in.

In addition, payments and other remuneration in favor of individuals who are disabled, reflected in line 6 or 7, are not reflected in line 5.

9.6. on line 6, the appropriate columns indicate the amount of payments and other remuneration made to individuals in connection with the implementation of pharmaceutical activities by pharmacy organizations recognized as such in accordance with Federal Law No. 61-FZ of April 12, 2010 "On medicines» (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2010, No. 16, Art. 1815; No. 31, Art. 4161; No. 42, Art. 5293; No. 49, Art. 6409; 2011, No. 50, Art. 7351) and paying a single tax on imputed income for certain types of activities, as well as individual entrepreneurs who have a license for pharmaceutical activities and pay a single tax on imputed income for certain types of activities, applying the tariff established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ ;

9.7. on line 7, the appropriate columns indicate the amount of payments and other remunerations made by insurers to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a ship crew member using the tariff established by part 3.3 of Article 58 of the Federal Law of July 24, 2009. No. 212-FZ.

Filling in table 3.1 "Information required for the application of a reduced tariff for the payment of insurance premiums by payers of insurance premiums specified in paragraph 3 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ" of the Calculation form

10. The table is filled in by payers who apply a reduced rate of insurance premiums in respect of payments and other remunerations accrued in favor of individuals who are disabled persons of group I, II or III, if the specified rate is lower than the main rate established for these payers.

The number of completed lines in Table 3.1 must correspond to the number of individuals with disabilities to whom the payer accrued payments and other remuneration during the reporting period. At the same time, columns 3, 4 indicate the date of issue and the expiration date of the certificate of medical and social examination, the conclusion of medical and labor expert commissions.

11. When filling out the table:

11.1. column 5 for each individual - a disabled person of groups I, II or III shall reflect the amount of payments and other remunerations accrued on an accrual basis from the beginning of the year, but not more than the maximum amount of the base for calculating insurance premiums established annually by the Government of the Russian Federation[*].

11.2. columns 6 - 8 reflect the amount of payments and other remuneration accrued for the last three months of the reporting period;

11.3. the line "Total payments" in columns 5 - 8 of the table reflects the total amount of payments and other remuneration accrued by the payer in favor of individuals who are disabled people of I, II or III groups;

11.4. the value of the line “Total payments” in column 5 should be equal to the data in line 5 of column 3 of table 3 “Calculation of the base for calculating insurance premiums”;

11.5. the value of the line “Total payments” in column 6 should be equal to the data in line 5 of column 4 of table 3 “Calculation of the base for calculating insurance premiums”;

11.6. The value of the line "Total payments" in column 7 should be equal to the data in line 5 of column 5 of table 3 "Calculation of the base for calculating insurance premiums";

11.7. The value of the line “Total payments” in column 8 should be equal to the data in line 5 of column 6 of table 3 “Calculation of the base for calculating insurance premiums”.

If table 3.1 consists of several pages, the value of the line "Total payments" is reflected on the last page.

Completion of table 4 "Calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers of insurance premiums - public organizations of the disabled specified in paragraph 3 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ" of the Calculation form

12. The table is filled in by insurers that are public organizations of the disabled (their regional and local branches), including those established as unions of public organizations of the disabled, among whose members the disabled and their representatives make up at least 80 percent, and applying the rate of insurance premiums established by Part 2 article 58 of the Federal Law of July 24, 2009 No. 212-FZ.

13. When filling out the table:

13.1. line 1 indicates the documented total number of members of the organization on an accrual basis from the beginning of the year and for each of the last three months of the reporting period;

13.2. line 2 indicates the number of disabled people and their legal representatives from among the members of a public organization on an accrual basis from the beginning of the year and for each of the last three months of the reporting period;

13.3. the value of the indicator of line 3 is determined as the ratio of the indicators of lines 2 and 1, multiplied by 100;

Filling in table 4.1. "Calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers of insurance premiums specified in paragraph 3 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ" of the Calculation form

14. The table is filled in by organizations, the authorized capital of which consists entirely of contributions from public organizations of the disabled and in which the average number of disabled people is at least 50 percent, and the share of wages of the disabled in the wage fund is at least 25 percent, applying the tariff established by paragraph 2 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ.

15. When filling out the table:

15.1. line 1 indicates the documented average number of employees of the organization on an accrual basis from the beginning of the year and for each of the last three months of the reporting period;

15.2. line 2 indicates the documented average number of disabled people working in this organization, on an accrual basis from the beginning of the year and for each of the last three months of the reporting period;

15.3. the value of the indicator of line 3 is determined as the ratio of the indicators of lines 2 and 1, multiplied by 100;

15.4. line 4 reflects the wage fund for the whole organization on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period;

15.5. line 5 reflects the wages of disabled people working in this organization, on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period;

15.6. The value of the row 6 indicator is determined as the ratio of the indicators of rows 5 and 4, multiplied by 100.

Filling in table 4.2 "Calculation of the compliance of the conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers of insurance premiums specified in clause 6 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ" of the Calculation form

16. The table is filled in by organizations operating in the field information technologies(with the exception of organizations that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or an industrial and production special economic zone) and applying the tariff established by part 3 of article 58 Federal Law of July 24, 2009 No. 212-FZ.

In order to comply with the criteria specified in Part 2.1 of Article 57 of the Federal Law of July 24, 2009 No. 212-FZ, and comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, organizations operating in the field of information technologies, fill in columns 3, 4 in lines 1 - 4.

In order to comply with the criteria specified in Part 2.2 of Article 57 of the Federal Law of July 24, 2009 No. 212-FZ, and comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, newly created organizations fill out only column 4 along lines 1 - 4.

17. When filling out the table:

17.1. line 1 indicates the average / average number of employees, calculated in the manner determined by orders Federal Service state statistics;

17.2. line 2 reflects the total amount of income determined in accordance with Article 248 of the Tax Code of the Russian Federation;

17.3. line 3 reflects the amount of income from the sale of copies of computer programs, databases, the transfer of property rights to computer programs, databases, from the provision of services (performance of work) for the development, adaptation and modification of computer programs, databases (software and information products of computer technology), as well as services (works) for the installation, testing and maintenance of these computer programs;

17.4. the value of row 4 is defined as the ratio of the values of rows 3 and 2, multiplied by 100;

17.5. line 5 shall indicate the date and number of the entry in the register of accredited organizations operating in the field of information technology, based on the received extract from the said register sent by the authorized federal executive body in accordance with paragraph 9 of the Regulation on state accreditation organizations operating in the field of information technology, approved by Decree of the Government of the Russian Federation dated November 6, 2007 No. 758 “On state accreditation of organizations operating in the field of information technology” (Collected Legislation of the Russian Federation, 2007, No. 46, art. 5597; 2009, No. 12, article 1429; 2011, No. 3, article 542).

Filling in table 4.3 "Calculation of the compliance of the conditions for the right to apply a reduced rate of insurance premiums by payers of insurance premiums specified in clause 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ" of the Calculation form

18. The table is filled in by organizations and individual entrepreneurs that apply the simplified taxation system and carry out the main type of economic activity provided for by clause 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, classified in accordance with the All-Russian Classifier of Economic Activities, and applying the rate of insurance premiums established by Part 3.4 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ.

19. When filling out the table:

19.1. line 1 shall indicate the amount of income determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (calculation) period;

19.2. line 2 indicates the amount of income from the sale of products and (or) services rendered for the main type of economic activity, determined for the purpose of applying part 1.4 of Article 58 of Federal Law No. 212-FZ of July 24, 2009;

19.3. line 3 shall indicate the share of income determined for the purposes of applying Part 1.4 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ. The value of the indicator is calculated as the ratio of the values of rows 2 and 1, multiplied by 100.

Filling in table 4.4 "Calculation of the compliance of the conditions for the right to apply a reduced rate of insurance premiums by payers of insurance premiums specified in paragraph 11 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ" of the Calculation form

20. The table is filled in by payers - non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying the simplified taxation system and carrying out activities in the field of social services for the population in accordance with the constituent documents, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional sports), applying the tariff established by Part 2 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ.

In order to comply with the criteria specified in Part 5.1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, non-profit organizations fill in lines 1-5 of column 3 when submitting the Calculation for each reporting period.

In order to comply with the requirements of Part 5.3 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, non-profit organizations fill out lines 1 - 5 of column 4 following the results of the billing period, i.e. when submitting the Calculation for the year.

21. When filling out the table:

21.1. line 1 reflects the total amount of income determined in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of part 5.1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ;

21.2. line 2 reflects the amount of income in the form earmarked income for maintenance non-profit organizations and conducting their statutory activities, named in clause 11 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ, determined in accordance with clause 2 of article 251 of the Tax Code of the Russian Federation;

21.3. line 3 reflects the amount of income in the form of grants received for the implementation of activities named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ, determined in accordance with subparagraph 14 of paragraph 1 of article 251 of the Tax Code of the Russian Federation ;

21.4. line 4 shall reflect the amount of income from the implementation of the types of economic activities specified in subparagraphs r - f, z.4 - z.6 of clause 8 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ;

21.5. line 5 reflects the share of income determined for the purposes of applying part 5.1 of Article 58 of Federal Law No. 212-FZ of July 24, 2009, which is calculated as the ratio of the sum of lines 2, 3, 4 to line 1, multiplied by 100.

Filling in table 5 "Deciphering payments made from funds financed from the federal budget" of the Calculation form

22. When filling out the table:

22.1. column 3 indicates the number of recipients of benefits paid to citizens in the billing period in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance, financed from the federal budget;

22.2. columns 4, 7, 10, 13, 16 indicate the number of days, the number of payments or the number of benefits paid to citizens in the billing period in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance, financed from the federal budget;

22.3. columns 5, 8, 11, 14, 17, 20 “expenses (amount)” reflect the amount of expenses for the payment of benefits;

22.4. the indicators of the table must correspond to the indicators reflected in column 5 “incl. at the expense of funds financed from the federal budget” of Table 2 “Costs of compulsory social insurance in case of temporary disability and in connection with motherhood” (lines 1, 3, 7, 11);

22.5. columns 6, 9, 12, 15, 18 reflect the number of recipients;

columns 7, 10, 13, 16, 19 reflect the number of days, payments, benefits;

columns 8, 11, 14, 17, 20 reflect the expenses incurred by citizens.

22.5.1. columns 6 - 17 reflect payments in excess of those established by the legislation of the Russian Federation, financed from the federal budget, to citizens affected by:

in columns 6 - 8 - due to the disaster at the Chernobyl nuclear power plant (Law of the Russian Federation dated May 15, 1991 No. 1244-1 "On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant" (Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR , 1991, No. 21, item 699; Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 32, item 1861; Collection of Legislation of the Russian Federation, 1995, No. 48, item 4561; 1996, No. 51, 5680; 1997, No. 47, 5341; 1998, No. 48, 5850; 1999, No. 16, 1937; No. 28, 3460; 2000, No. 33, 3348; 2001, No. 1, Article 2; No. 7, Article 610; No. 33, Article 3413; No. 53, No. 5030; 2002, No. 27, Article 2779; No. 30, Article 3033; No. 50, Article 4929; No. 52, item 5132; 2003, No. 43, item 4108; No. 52, item 5018; 2004, No. 18, item 1689; No. 35, item 3607; 2006, No. 6, item 637; No. 30, 3288; No. 50, 5285; 2007, No. 46, 5554; 2008, No. 9, 817; No. 29, 3410; No. 30, 3616; No. 52, 6224, 6236, 2009, No. 18, art. 2152; No. 30, Art. 3739; No. 48, Art. 5866; 2011, no. 23, art. 3270; No. 29, art. 4297; No. 47, art. 6608; No. 49, art. 7024);

according to columns 9 - 11 - due to an accident at the Mayak production association (Federal Law of November 26, 1998 No. 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation due to an accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River” (Collected Legislation of the Russian Federation, 1998, No. 48, item 5850; 2000, No. 33, item 3348; 2004, No. 35, item 3607; 2008, No. 30, item 3616; 2011 , No. 1, item 26);

under columns 12 - 14 - as a result of nuclear tests at the Semipalatinsk test site (Federal Law of January 10, 2002 No. 2-FZ "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site" (Collected Legislation of the Russian Federation, 2002, No. 2, item 128; 2004, No. 12, item 1035; No. 35, item 3607; 2008, No. 9, item 817; No. 29, item 3410; No. 30, item 3616; No. 52, item 6224, article 6236; 2009, No. 18, article 2152; No. 30, article 3739; No. 52, article 6452);

in columns 15 - 17 - to persons from special risk units (Decree of the Supreme Council of the Russian Federation dated December 27, 1991 No. 2123-1 "On the extension of the RSFSR Law" On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster "to citizens from units of special risk "(Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR 1992, No. 4, Art. 138, Collection of Legislation of the Russian Federation, 2004, No. 35, Art. 3607), persons who received or suffered radiation sickness, or became disabled due to radiation accidents, except for the Chernobyl NPP (Decree of the Council of Ministers - Government of the Russian Federation of March 30, 1993 No. 253 "On the procedure for providing compensation and benefits to persons affected by radiation effects" (Collection of acts of the President and Government of the Russian Federation, 1993, No. 14, article 1182, Collection of Legislation of the Russian Federation, 1996, No. 13, article 1365);

22.5.2. columns 18 - 20 reflect information on additional payments of benefits for temporary disability, for pregnancy and childbirth, related to the offset in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with motherhood in in accordance with Part 4 of Article 3 of the Federal Law of December 29, 2006 No. 255-FZ, affecting the determination of the amount of benefits from January 1, 2007;

22.6. line 7 "Total (p. 1-3, 6)" - control line, which shows the sum of the values of lines 1, 2, 3, 6.

IV. Completion of section II "Calculation of accrued, paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases and expenses for the payment of insurance coverage" of the Calculation form

23. An insured who has independent classification units allocated in accordance with the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55 “On Approval of the Procedure for Confirming the Main Type of Economic Activity of an Insurant for Compulsory Social Insurance against Accidents at Work and Occupational diseases - a legal entity, as well as types of economic activities of the insured's divisions, which are independent classification units "(registered by the Ministry of Justice of the Russian Federation on February 20, 2006 No. , paid insurance premiums for compulsory social insurance against accidents at work and occupational diseases and expenses for the payment of insurance coverage” for each division of the insured, which is an independent classification unit.

Filling in table 6 "Basis for calculating insurance premiums" of the Calculation form

24. When filling out the table:

24.1. line 1 “Total from the beginning of the billing period” reflects payments in favor of employees on an accrual basis, respectively, for the first quarter, six months, 9 months of the current period and the year, including for the last three months of the reporting period (line 2) with a breakdown by months (lines 3 - 5);

24.2. line 1 column 3 indicates the total amount of payments for which accrued insurance premiums on compulsory social insurance against accidents at work and occupational diseases, including in column 4 - the amount of payments in favor of working disabled people;

24.3. column 5 reflects payments in favor of employees for whom insurance premiums are not charged, in accordance with Article 20.2 of the Federal Law of July 24, 1998 No. 125-ФЗ “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” (Collection of Legislation Russian Federation, 1998, No. 31, article 3803; 2010, No. 50, article 6606) (hereinafter - Federal Law of July 24, 1998 No. 125-FZ);

24.4. column 6 "Amount of insurance rate in accordance with the class of occupational risk (%)" indicates the amount of the insurance rate, which is set depending on the class of occupational risk to which the insured (subdivision) belongs;

24.5. column 7 "Rebate to the insurance rate" shall contain the percentage of the discount to the insurance rate established by the territorial body of the Fund for the current calendar year in accordance with the Rules for establishing discounts and premiums for insurance rates for insurers for compulsory social insurance against accidents at work and occupational diseases, approved Decree of the Government of the Russian Federation of September 6, 2001 No. 652 “On the Approval of the Rules for Establishing Discounts and Surcharges for Policyholders on Insurance Rates for Compulsory Social Insurance against Occupational Accidents and Occupational Diseases” (Collected Legislation of the Russian Federation, 2001, No. 37, art. 3696; 2005, No. 16, article 1457; 2010, No. 52, article 7104) (hereinafter referred to as Decree of the Government of the Russian Federation of September 6, 2001 No. 652);

24.6. column 8 indicates the date of the order of the territorial body of the Fund on the establishment of a surcharge to the insurance rate for the insured;

24.7. in column 9 "Surcharge to the insurance rate" the percentage of the premium to the insurance rate, established by the territorial body of the Fund for the current calendar year, is entered in accordance with the Decree of the Government of the Russian Federation dated September 6, 2001 No. 652;

24.8. in column 10 "The amount of the insurance rate, taking into account the discount (surcharge) (%)", the amount of the insurance rate is indicated, taking into account the established discount or surcharge to the insurance rate. The data is filled in with two decimal places after the decimal point.

Filling in table 7 "Calculations for compulsory social insurance against industrial accidents and occupational diseases" of the Calculation form

25. The table is filled out on the basis of entries in the accounting records of the policyholder.

26. When filling out the table:

26.1. line 1 “Debt due to the insured at the beginning of the billing period” shall reflect the balance of the credit of the account for settlements with the Fund for Compulsory Social Insurance against Industrial Accidents and Occupational Diseases. This indicator does not change during the billing period;

26.2. line 2 "Accrued for payment of insurance premiums" reflects the amount of accrued insurance premiums for compulsory social insurance against industrial accidents and occupational diseases from the beginning of the billing period in accordance with the size of the established insurance rate, taking into account the discount (surcharge). The amount is subdivided “at the beginning of the reporting period” and “for the last three months of the reporting period”;

26.3. line 3 "Accrued contributions based on the results of inspections" reflects the amount of contributions accrued by the territorial body of the Fund according to the acts of field inspections;

26.4. on line 4 “Not accepted for offsetting expenses by the territorial body of the Fund for past settlement periods” shall reflect the amounts of expenses not accepted for offsetting by the territorial body of the Fund for past settlement periods according to acts of on-site and cameral inspections;

26.5. line 5 “Accrued contributions by the insured for past settlement periods” reflects the amount of contributions accrued in previous years both by the insured himself and based on the results of a desk audit;

26.6. line 6 “Received from the Fund's territorial body to the bank account” shall reflect the amounts received from the Fund's territorial body to the insured's bank account in order to reimburse expenses exceeding the amount of accrued insurance premiums;

26.7. line 7 “Refund of the amounts of overpaid (collected) insurance premiums” reflects the amounts transferred by the territorial body of the Fund to the bank account of the insured as a refund of the overpaid (collected) amounts of insurance premiums;

26.8. line 8 "Total (sum of lines 1+2+3+4+5+6+7)" - control line, where the sum of the values of lines from 1 to 7 is indicated;

26.9. line 9 “Debt due to the territorial body of the Fund at the end of the reporting period” reflects the amount of debt due to the territorial body of the Fund at the end of the reporting period (debit balance on the account on which settlements are made for compulsory social insurance against accidents at work and occupational diseases);

26.10. line 10 “Debt due to the territorial body of the Fund at the beginning of the billing period” shall reflect the debit balance of the account for settlements with the Fund for compulsory social insurance against accidents at work and occupational diseases (based on the accounting data of the insured). This indicator does not change during the billing period;

26.11. in line 11 “Expenses on compulsory social insurance”, expenses on compulsory social insurance against industrial accidents and occupational diseases are reflected on an accrual basis from the beginning of the year, broken down “at the beginning of the reporting period” and “for the last three months of the reporting period”;

26.12. line 12 “Insurance premiums paid” reflects the amounts transferred by the insured to the bank account of the territorial body of the Fund, on an accrual basis from the beginning of the year, broken down “at the beginning of the reporting period” and “for the last three months of the reporting period” indicating the date and number of payment orders;

26.13. line 13 “Written-off amount of the insured's debt” shall reflect the written-off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific insurers or the industry, to write off the arrears;

26.14. line 14 "Total (sum of lines 10+11+12+13)" - control line, which shows the sum of the values of lines 10 to 13;

26.15. line 15 "Debt due to the insured at the end of the reporting period" shows the balance of the debt due to the insured at the end of the reporting period (credit balance on the account on which settlements are made for compulsory social insurance against industrial accidents and occupational diseases), including:

line 16 "arrears" shows the amount of overdue debt calculated by the insured himself on the basis of accounting data.

Completion of table 8 "Expenses for compulsory social insurance against accidents at work and occupational diseases" of the Calculation form

27. When filling out the table:

27.1. lines 1, 4, 7 reflect the expenses incurred by the insured independently in accordance with the current regulatory legal acts on compulsory social insurance against industrial accidents and occupational diseases, of which:

on lines 2, 5 - expenses incurred by the insured, the injured, working part-time;

on lines 3, 6, 8 - expenses incurred by the insured, who suffered at another enterprise;

27.2. line 9 reflects the expenses incurred by the insured to finance preventive measures to reduce occupational injuries and occupational diseases. These expenses are made in accordance with the resolutions of the Government of the Russian Federation for the corresponding year and with the Rules approved by the Ministry of Health and Social Development of the Russian Federation;

27.3. line 10 - control line, which shows the sum of the values of lines 1, 4, 7, 9;

27.4. column 3 shows the number of paid days for temporary disability due to an accident at work or an occupational disease (vacation for sanatorium treatment);

27.5. column 4 reflects the expenses on an accrual basis from the beginning of the year, offset against insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.

Filling in Table 9 “The number of victims (insured) in connection with insured events in reporting period» Calculation Forms

28. When filling out the table:

28.1. on line 1, the data is filled in on the basis of reports on industrial accidents in the form N-1 (Appendix No. 2 to the Regulation on the investigation and registration of industrial accidents, approved by the Decree of the Ministry of Labor and Social Development of the Russian Federation dated October 24, 2002 No. 73 “On Approval of Forms of Documents Required for Investigation and Recording of Occupational Accidents, and Regulations on the Features of Investigation of Occupational Accidents in Certain Industries and Organizations” (registered by the Ministry of Justice of the Russian Federation on December 5, 2002 No. 3999), highlighting the number of cases fatal (line 2);

28.2. on line 3, the data is filled in on the basis of acts on cases of occupational diseases (annex to the Regulations on the investigation and registration of occupational diseases, approved by Decree of the Government of the Russian Federation of December 15, 2000 No. 967 "On approval of the Regulations on the investigation and registration of occupational diseases" (Collection of Legislation Russian Federation, 2000, No. 52, item 5149);

28.3. on line 4 "Total victims" the sum of the values of lines 1, 3 is reflected with the allocation on line 5 of the number of victims (insured) in cases that ended only in temporary disability. The data on line 5 is filled in on the basis of disability certificates;

28.4. when filling in lines 1-3, which are filled out on the basis of reports on accidents at work in the form of H-1 and reports on cases of occupational diseases, insured events for the reporting period should be taken into account by the date of the examination to verify the occurrence of an insured event.

**As amended by orders of the Ministry of Social Development of the Russian Federation No. 376n dated August 1, 2008 (registered by the Ministry of Justice of the Russian Federation dated August 15, 2008 No. 12133), dated June 22, 2011 No. 606n (registered by the Ministry of Justice of the Russian Federation dated August 3, 2011 No. 21550).

From January 01, 2017, a new form for filling out reports on contributions for injuries has been approved. The form is called 4-FSS. Among accountants, this form is quite well known.

Until December 2016, all organizations and individual entrepreneurs had to report on this form to the social insurance fund of their region. This included contributions to compulsory social insurance in case of temporary disability and in connection with motherhood and childhood. The tariff rate of 2.9% was reflected in the first section of this 4-FSS calculation.

Despite the innovations in the legislative acts of social insurance, for 2017 the limit values of the base for calculating contributions have been established. This year the base is 755,000 rubles. Deductions in this case will be 2.9%. But if the income of employees exceeded this limit, then insurance premiums for social insurance will not be charged. Important information has appeared about employees who are not residents of the Russian Federation. In their case, contributions to the social insurance fund will amount to 1.8%.

In accounting, this insurance premium will be reflected in account 69.1.

The next mandatory section was related to contributions for injuries.

The contribution rate was determined by the Social Insurance Fund during the registration of an organization or entrepreneur and is directly related to the professional risk of your enterprise. There are 32 risk classes and rates from 0.2% to 8.5%. The most common rate is 0.2%.

In accounting, the insurance premium for injuries will be reflected in account 69.11.

Since January 01, 2017, the 4-FSS form has been slightly redone and, one might even say, simplified. Now only the section “injury deductions” is present in the calculation. For compulsory social insurance, now all organizations report to the tax authority. The contributions themselves are also listed in the IFTS. The new form of calculation was approved by order of the FSS of Russia No. 381 of September 26, 2016. According to Law No. 125-FZ of July 24, 1998, all insurers are required to submit an injury form. This applies to companies of all forms of ownership, as well as entrepreneurs who hire citizens who are insured against industrial accidents and occupational diseases (Article 3 125-FZ).

It follows that all companies report on Form 4-FSS, even if they do not accrue injury contributions. If there are no accruals, then the feed calculation should be zero. Individual entrepreneurs submit such a calculation only if they have registered employees.

Injury contributions are subject to all payments under employment contracts and under civil law contracts (GPC), if they contain conditions for the payment of contributions for injuries.

The reporting periods for filing the calculation from January 01, 2017 have not changed. Served for the first quarter (calculation for 3 months), half a year (calculation for 6 months), nine months and a year (calculation for 12 months). All calculations are cumulative throughout the year.

The submission deadline has also not changed. The calculation is submitted on paper by the 20th day of the month following the reporting period. On paper, organizations and individual entrepreneurs with an average number of employees of less than 25 people have the right to submit calculations. If the average headcount is more than 25 people, then the calculation is submitted only in electronic form and before the 25th day of the month following the reporting period (Article 24 125-FZ).

Thus, the calculation for the first quarter (3 months) is submitted no later than April 20 on paper, and before April 25 in electronic form. For half a year (6 months), the calculation is submitted before July 20 on paper and before July 25 in electronic form. For 9 months - until October 20 on paper and until October 25 in electronic form. The annual calculation is submitted before January 20 on paper and before January 25 in electronic form.

If inaccuracies or inconsistencies in the calculation have been identified, then an updated calculation should be submitted. Exemption from liability when making clarifications will occur if:

the clarification was made before the reporting deadline;
if the period has expired, but the policyholder himself discovered the inaccuracy and managed to pay off the penalties and arrears that arose from an erroneous calculation;
if adjustments were made after field check fund employees.

The payment of the insurance premium for injuries was left under the authority of the Social Insurance Fund. CBC Contribution for injuries 393 1 02 02050 07 1000 160. The due date for payment of contributions is the 15th of every month.

Reporting not submitted on time will result in a fine. According to the first part of Article 26.30 of the Federal Law, penalties will amount to 5% of the contributions accrued for the previous 3 months of the corresponding period, but not more than 30% of this amount, but not less than 1,000 rubles.

According to the second part of the Federal Law, if the reporting procedure is violated, you will have to pay a fine of 200 rubles. In addition, a fine can be imposed on the head of the organization for an administrative offense, from 2017 such a fine will be from 300 to 500 rubles. Such a fine applies only to the heads of the organization, but individual entrepreneurs are exempted from this offense. It should be remembered that a fine cannot be imposed if the statute of limitations has expired - 3 years.

New form 4-FSS

Tables 1, 2 and 5 are required to be filled in the calculation. The remaining sections are additional, they are filled in as necessary. If there is information that needs to be reflected in these sections, then they must be filled out.

The inscription " Public sector entity" on title page. And such organizations will now have to indicate their source of funding.
Line 1.1 has been added in section 2. "Debt for a reorganized insurant and (or) deregistered separate subdivision of a legal entity."
In table 2, a new line 14.1 "Debt for the territorial body of the Fund to the insured and (or) deregistered separate subdivision of the legal entity" appeared.
The field "Average number of employees" indicates the number of employees since the beginning of the calendar year.

If the policyholder has an urgent need to submit an updated calculation, then you need to pay attention to the clarification period. In 2017, the 4-FSS form underwent several changes. Clarifications should be submitted on the form valid in the quarter in which the inaccuracy or error is found.

Mandatory sheets to fill out:

Title page;
Table 1. Calculation of the base for calculating insurance premiums;
Table 2. Calculations for compulsory social insurance against accidents at work and occupational diseases.
Table 5. Information on the results of a special assessment of working conditions.

Additional calculation sections:

Table 1.1. Information required for the calculation of insurance premiums by insurers.
Table 3. Expenses for compulsory social insurance against accidents at work and occupational diseases.
Table 4. Number of victims in connection with insured events in the reporting period.

There are a number of requirements for completing a paper report. The calculation itself can be filled out on a computer and printed out on a printer, or it can be written in block letters in blue or black ink. Only one indicator is entered in each line and the column corresponding to it. If empty columns remain, then dashes are put in this case.

If a mistake is made, then it is not necessary to correct it with a corrective tool. The wrong number must be crossed out and the correct one written on top. This operation certify with the signature of the policyholder, the date and seal, if any. After the completed report, it is necessary to put down a through numbering and put down the number of sheets on the title page. At the bottom of each page is the signature of the insured and the date of submission of the calculation. When receiving the calculation, the inspector will affix you with a seal, which will display the date of receipt and the name of the FSS employee who accepted your calculation.

In electronic form, using the My Business online service, filling out the form is a little easier. Here the program will calculate the sheets for you, and fill in the details according to the required lines. You just have to enter the missing data in the calculations and send the report for control. If no filling control errors are detected, then feel free to send it to the fund. The date of sending the calculation is considered the date of delivery. You will also receive confirmation via electronic communication channels. You can get free access to the service right now at the link.

The order of filling out the form on an example

Let's fill in the calculation for the organization of Oxy-V LLC, where the director is Anikov B.E., who works in the organization together as an accountant, and for two of them the salary fund is 50,000 rubles. We will fill out the calculation for 3 months (1 quarter). Suppose that at the beginning of the calendar year there is no debt to the social insurance fund and all payments of insurance premiums were made in accordance with the law - on the 15th day of the month. Let's take the universal insurance rate - 0.2%. And none of the employees went on sick leave.

The basic procedure for filling out a new form for the delivery of the calculation for 9 months.

How to fill out the title page of Form 4-FSS

On the title page, we fill in the registration number of the insured and the code of subordination to the Fund. Adjustment number, if required, the reporting period (3 months, half a year, 9 months and a year), as well as the calendar year itself. Next come the basic data of the organization: this is the name, TIN, KPP, PSRN, contact phone number, OKVED.

Full legal address of the insured. The average number of employees, the allocation of the number of disabled people and workers employed in hazardous and hazardous industries. The number of sheets and applications (if necessary) is affixed. On the left, the data of the insured or his representative are indicated. The representative will need a power of attorney. Date of submission of the calculation and the signature of the insured. An employee of the Social Insurance Fund on the right will put a mark on acceptance (if the calculation is submitted on paper).

Form 4-FSS contains data on insurance premiums accrued and paid in the reporting quarter to the FSS for employees. This reporting is submitted by all employers every quarter to the territorial office of the Social Insurance Fund:

SP - at the place of their residence;
Organizations (legal entities) - at their location.

ATTENTION: from the 3rd quarter of 2016, a new form 4-FSS will be in effect (with changes), and from January 2017, in connection with the transfer, the reporting of 4-FSS will be practically canceled (only reporting on contributions to social insurance against industrial accidents and prof. diseases).

Deadline for submission of 4-FSS

From January 2015, the new reporting deadlines are:

On paper- no later than the 20th day of the month following the reporting quarter;
Electronic- no later than the 25th day of the month following the reporting quarter.

If the due date falls on a weekend or holiday, the entire matter will be rescheduled to the next business day.

Methods of filing 4-FSS

1) Reporting on paper is submitted if the number of employees is less than 25 people (but if possible and desired, no one forbids submitting it in electronic form). You can submit it in the following ways:

In person or through a proxy;
By mail with a valuable letter with a description of the attachment.

The form is printed in 2 copies (one will be returned to you later with a mark of receipt). Also, the inspectors ask, along with the paper version, to bring an electronic version of the completed 4-FSS on a flash drive.

2) In electronic form, using the Enhanced Qualified Electronic Signature (EDS), they are handed over to individual entrepreneurs and organizations with an average number of employees over 25 people. The date of submission of electronic reporting is the date of its sending. Registration of such a signature takes 1-2 days and costs an average of 6500-7500 rubles. It is better to take care of this in advance.

Zero reporting 4-FSS

If an individual entrepreneur or organization is registered with the FSS as an employer, then form 4-FSS must be submitted in any case, even if the activity was not conducted.

Mandatory to fill out Title page, table 1, table 3, table 6, table 7, table 10. All other tables in the absence of indicators should NOT be filled in and included in the report.

Penalties for failure to pass 4-FSS

For failure to submit Form 4-FSS, they are fined immediately under 2 articles (Article 46 of the Law of July 24, 2009 No. 212-FZ and Article 19 of the Law of July 24, 1998 No. 125-FZ), because reporting is submitted for 2 types of insurance premiums:

In case of temporary disability and in connection with motherhood;

From accidents at work and occupational diseases (injuries).

1) For failure to submit 4-FSS on sick leave contributions and in connection with maternity (Section 1) within the prescribed period, the fine is:

5% of the amount of contributions that must be paid for the last 3 months of the reporting period (quarter), but not more than 30% and not less than 1,000 rubles. The minimum penalty is usually paid when it comes to zero reporting.

2) For late submission of form 4-FSS on contributions to injuries (Section 2), the fine is:

If the delay does not exceed 180 calendar days, then 5% of the amount of contributions for each full or partial month of delay, but not more than 30% and not less than 100 rubles;
If the delay exceeded 180 calendar days, then 30% of the amount of contributions + an additional 10% of the amount of contributions will drip for each full or partial month, starting from 181 days. At the same time, the minimum fine is 1,000 rubles, and the maximum is unlimited.

Administrative responsibility. If the FSS sues, then the officials of the organization (accountant, head) may pay a fine of 300 to 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation) for late submission of 4-FSS.

Instructions for filling out the 4-FSS form

Click on each field of interest for detailed information.

General filling rules

1) At the top of each page to be filled out, the fields “Insured Registration Number” and “Subordination Code” are filled in in accordance with the notification received when registering with the FSS as an insured.

2) The calculation form is filled out using a computer or by hand with a black or blue ballpoint pen in block letters.

3) When filling out the Calculation Form, only one indicator is entered in each line and the columns corresponding to it. In the absence of any indicators provided for by the Calculation form, a dash is put in the line and the corresponding column.

Note: although in practice, it happens that someone puts dashes, instead they leave an empty space or write zero, and the FSS inspectors did not find fault with this.

4) The title page, table 1, table 3, table 6, table 7, table 10 of the Calculation form are mandatory for submission by all payers of insurance premiums.

5) Correction of errors by means of a corrective means is not allowed.

All corrections are certified by the seal (if any) of the payer of insurance premiums (successor) or his representative.

6) After filling out the Calculation Form, continuous numbering of the completed pages is put in the “page” field.

7) At the end of each page of the Calculation, the signature of the payer of insurance premiums (legal successor) or his representative and the date of signing the Calculation are affixed.

Title page

In the field "Insured registration number" the registration number of the insured.

Subordination code field consists of five cells and indicates the territorial body of the Fund, in which the payer of insurance premiums (insured person) is currently registered.

Note: the above fields are filled in in accordance with the notification received when registering with the FSS as an insured.

In the "Revision number" field:

when submitting the primary Calculation, the code 000 is indicated;
when submitting a Calculation that has been amended or corrected, a number indicating which Account, taking into account the amendments and additions made, is submitted to the territorial body of the Fund (for example: 001, 002, 003, ... 010) is put down.

ATTENTION: The revised Calculation is presented in the form that was in force in the period for which errors (distortions) were revealed.

Field "Reporting period (code)". The first two cells contain the code of the period for which the Calculation is presented:

1 quarter - 03;
Half year - 06;
9 months - 09;
Calendar year - 12.

The last two cells of the field indicate the number of applications by the payer of insurance premiums (insured) for the allocation of the necessary funds for the payment of insurance compensation: for example, 01, 02, 03, etc.

In the field "Calendar year" the calendar year for the billing period of which the Calculation (or revised calculation) is submitted is entered.

Termination field filled in only in case of termination of the organization's activities in connection with liquidation or in the event of termination of activities as an individual entrepreneur. In these cases, the letter "L" is entered in this field.

In the field “Full name of the organization ... / full name. IP..." the name of the organization is indicated in accordance with the constituent documents or a branch of a foreign organization operating in the territory of the Russian Federation, a separate subdivision.

When submitting the Calculation by an individual entrepreneur, a lawyer, a notary engaged in private practice, the head of a peasant farm, an individual who is not recognized as an individual entrepreneur, his last name, first name, patronymic (the last one, if any) (in full, without abbreviations) is indicated in accordance with the document, certifying identity.

Field "TIN"(tax identification number). Organizations and individual entrepreneurs indicate the TIN in accordance with the certificate of registration with the tax authority.

For organizations, the TIN consists of ten characters, and the field in the form has twelve cells. Therefore, zeros (00) should be entered in the first two cells, for example, 001234567892.

Checkpoint field(registration reason code). The checkpoint is indicated in accordance with the certificate of registration with the tax authority at the location of the organization (separate subdivision).

SP do not fill this field.

Field "OGRN (OGRNIP)". Organizations and individual entrepreneurs indicate OGRN (OGRNIP) in accordance with the received certificate of state registration.

When filling out the OGRN of a legal entity (organization), which consists of 13 characters, in the field of 15 cells reserved for recording the OGRN indicator, zeros (00) should be entered in the first two cells, for example, 001234567891122.

In the "Contact phone number" field the city or mobile phone number with the code of the city or mobile operator is indicated. The numbers are filled in each cell WITHOUT the use of dashes and brackets.

In the fields reserved for specifying the registration address:

Organizations (legal entities) - indicate the legal address;
Individual entrepreneurs - indicate the address of registration at the place of residence.

In the field "Code of the payer of insurance premiums (insured)" a code is indicated that determines the category of the payer of insurance premiums (insured).

In the first three cells - the code is indicated in accordance with Appendix No. 1 to the Procedure for filling out 4-FSS;
In the next two cells - the code in accordance with Appendix No. 2;
In the last two cells - the code in accordance with Appendix No. 3.

In the field "Average number of employees" the average number of employees calculated as of the reporting date (in other words, as of the last day of the reporting period: quarter, half year, nine months and year) is indicated.

In the field reserved for filling in the indicator “of them: women”, the average number of working women is indicated.

Information on the number of pages of the submitted Calculation(for example, "007") and the number of attached sheets of supporting documents is indicated in the fields "Calculation submitted for" and "with attachment of supporting documents or their copies for".

Field "I confirm the accuracy and completeness of the information specified in this calculation":

At the top of the field, the code of the person confirming the accuracy and completeness of the information contained in the Calculation is indicated:

1 - payer of insurance premiums (head of an organization or individual entrepreneur);
2 - representative of the payer of insurance premiums;
3 - successor of the liquidated organization;

the head of the organization - the surname, name, patronymic (the last one, if any) of the head of the organization are indicated in full in accordance with the constituent documents;
by an individual entrepreneur - the surname, name, patronymic (the last one, if any) of the individual entrepreneur are indicated;
the representative of the payer of insurance premiums (or successor), who is an individual, - indicate the last name, first name, patronymic (the last one, if any) of the individual in accordance with the identity document;
representative of the payer of insurance premiums (or successor), which is a legal entity - the name of this legal entity is indicated in accordance with the constituent documents.

In the fields "Signature", "Date", "M.P." the signature of the payer of insurance premiums (successor) or his representative is affixed, as well as the date of signing the Calculation; in the "M.P." field, a stamp is put (if any).

In the field "Document confirming the authority of the representative" indicate the type of document confirming the authority of the representative of the payer of insurance premiums (successor), for example, "Power of attorney No. ... dated ...".

Section 1 Disability and Maternity Insurance

Table 1. Calculations for insurance in case of temporary unemployment. and in connection with motherhood

In the field "OKVED code" the code of the main type of economic activity is indicated according to the OKVED classifier. This field is filled in by payers of insurance premiums applying reduced tariffs. The OKVED code can be found in the extract from the EGRIP - for individual entrepreneurs or the Unified State Register of Legal Entities - for legal entities. persons.

When filling out the table:

In lines 2, 3, 5, 6, 15, 16 the amounts are shown on an accrual basis from the beginning of the billing period (column 3) with the subdivision “At the beginning of the reporting period”, “for the last three months of the reporting period” (column 1).

Line 1 reflects the amount of debt on insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, formed by the payer of insurance premiums at the beginning of the billing period. This indicator should be equal to the indicator of line 19 for the previous billing period, which does not change during the billing period.

By line 2 reflects the amount of insurance premiums calculated from the beginning of the billing period, payable to the territorial body of the Fund.

Line 3 the amounts of insurance premiums accrued to the payer of insurance premiums by the territorial body of the Fund based on the results of on-site and desk audits are reflected.

Line 4

Line 5 the amounts of expenses not accepted for offset for the past settlement periods are reflected according to the acts of on-site and cameral inspections conducted by the territorial body of the Fund.

Line 6 the amounts of funds received from the territorial body of the Fund by the payer of insurance premiums for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with motherhood are reflected.

On line 7

Line 8 - control line, where the sum of the indicators of lines 1 to 7 is indicated.

Line 9 the amount of debt at the end of the reporting (calculation) period is reflected based on the accounting data of the payer of insurance premiums:

On line 10 reflects the amount of debt due to the territorial body of the Fund at the end of the reporting (calculation) period, formed due to the excess of expenses incurred for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood over the amount of insurance premiums to be transferred to the territorial body of the Fund.
On line 11

On line 12 reflects the amount of debt at the beginning of the billing period:

Line 13 reflects the amount of debt due to the territorial body of the Fund at the beginning of the billing period, formed due to the excess of expenses for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood over the amount of insurance premiums to be transferred to the territorial body of the Fund, which does not change during the billing period (based on accounting data of the payer of insurance premiums).
Line 14

The indicators of lines 12 - 14 should be equal to the indicators of lines 9 - 11 of the Calculation for the previous billing period, respectively.

Line 15 reflects the expenses for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood, made by the payer of insurance premiums from the beginning of the billing period. This indicator must correspond to the indicator of the control line 15, column 4 of Table 2 of the Calculation.

Line 16

Line 17 the written-off amount of the debt of the payer of insurance premiums is reflected in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific insurers or the industry for writing off arrears, as well as in the event that a court adopts an act in accordance with which the bodies monitoring the payment of insurance premiums lose the ability to recover arrears in connection with the expiration of the established period for their collection, including the issuance of a ruling on the refusal to restore the missed deadline for filing an application with the court for the recovery of arrears.

Line 18- control line, where the sum of the indicators of lines 12, 15 - 17 is indicated.

Line 19

Table 2. Expenses for insurance in case of temporary unemployment. and in connection with motherhood

This table reflects the expenses for the purposes of compulsory social insurance in case of temporary disability and in connection with motherhood from the beginning of the billing period in accordance with the current regulatory legal acts on compulsory social insurance.

When filling out the table:

In column 3:

on lines 1 - 6, 12 the number of paid days is indicated;
on lines 9 - 11 - the number of payments made;
on lines 7, 8, 14 - the number of benefits.

In column 4 expenses are reflected on an accrual basis from the beginning of the billing period, credited against insurance premiums accrued to the Fund, including column 5 reflects expenses incurred at the expense of funds financed from the federal budget: in excess of the established norms for persons affected by radiation exposure, in cases established by the legislation of the Russian Federation, payment of additional days off for the care of disabled children, as well as additional expenses for the payment of benefits for temporary disability, for pregnancy and childbirth, associated with the offset in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with motherhood, in accordance with part 4 of Article 3 of the Federal Law of December 29, 2006 No. 255-FZ, affecting the determination of the amount of benefits from January 1, 2007

Line 1 expenses for the payment of temporary disability benefits incurred at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood are reflected on the basis of primary disability certificates for the reporting period, including benefits paid in favor of working insured persons who are citizens of the member states of the Eurasian Economic Union (hereinafter referred to as the EAEU), and the number of cases of granting temporary disability benefits, excluding the costs of paying temporary disability benefits in favor of working insured foreign citizens and stateless persons temporarily residing in the Russian Federation (column 1), of which:

By line 2- expenses for the payment of benefits for temporary disability to persons working on an external combination, and the number of cases of granting benefits for temporary disability (column 1).

Line 3 expenses for the payment of temporary disability benefits made at the expense of compulsory social insurance in case of temporary disability and in connection with motherhood on the basis of primary disability certificates for the reporting period, and the number of cases of granting temporary disability benefits (column 1) to working foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists in accordance with the Federal Law of July 25, 2002 No. 115-FZ "On the Legal Status of Foreign Citizens in the Russian Federation" ...), of which:

Line 4- expenses for the payment of temporary disability benefits to foreign citizens and stateless persons temporarily staying in the Russian Federation, working part-time, and the number of cases of granting temporary disability benefits (column 1).

Line 5 reflects the expenses for the payment of benefits for pregnancy and childbirth, made at the expense of the funds of compulsory social insurance in case of temporary disability and in connection with motherhood on the basis of primary certificates of disability for the reporting period, and the number of cases of granting benefits for pregnancy and childbirth (column 1), from them:

Line 6- payments to persons working part-time, and the number of cases of granting benefits for pregnancy and childbirth (column 1).

On line 7 reflects the costs of paying a one-time allowance to women registered in medical organizations in early pregnancy.

Line 8 expenses for the payment of a one-time allowance at the birth of a child, made by the payer of insurance premiums, are reflected.

Line 9 expenses for the payment of monthly childcare allowances are reflected, reflecting the number of recipients in column 1, including:

On line 10- for the care of the first child, reflecting the number of recipients in column 1;
On line 11- for the care of the second and subsequent children, reflecting the number of recipients in column 1.

On line 12 reflects the costs of paying for additional days off for the care of disabled children, made by the payer of insurance premiums.

Line 13 reflects the costs of paying insurance premiums to state non-budgetary funds accrued to pay for additional days off for caring for disabled children.

Line 14 reflects the costs of social benefits for burial or reimbursement of the cost of the guaranteed list of services for burial, made by the payer of insurance premiums.

Line 15- control line, where the sum of lines 1, 3, 5, 7, 8, 9, 12, 13, 14 is indicated.

Line 16

Table 3. Calculation of the base for calculating insurance premiums

Line 1 the corresponding columns reflect the amount of payments and other remunerations accrued in favor of individuals in accordance with Article 7 of the Federal Law of July 24, 2009 No. 212-FZ, as well as accrued in accordance with international treaties, including under the Treaty on the Eurasian Economic Union of May 29, 2014 (ratified by Federal Law No. 279-FZ of October 3, 2014), on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period.

From payments in favor of persons who are citizens of the EAEU member states, the payer of insurance premiums pays insurance premiums at a rate of 2.9%.

By line 2 the corresponding columns reflect amounts that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 No. 212-FZ and in accordance with international treaties.

Line 3 the corresponding columns reflect the amounts of payments and other remunerations made in favor of individuals exceeding the maximum amount of the base for calculating insurance premiums, established annually by the Government of the Russian Federation in accordance with Part 5 of Article 8 of the Federal Law of July 24, 2009 No. 212-FZ.

On line 4 the base for calculating insurance premiums is reflected, which is determined as the difference in line indicators (line 1 - line 2 - line 3).

Line 5 the appropriate columns indicate the amount of payments and other remunerations made by pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities to individuals who, in accordance with Federal Law No. » have the right to engage in pharmaceutical activities or are admitted to its implementation, and paying a single tax on imputed income for certain types of activities, applying the tariff established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.

Line 6 the relevant columns indicate the amount of payments and other remunerations made by payers of insurance premiums to crew members of ships registered in the Russian International Register of Ships, with the exception of ships used for storage and transshipment of oil, oil products in the seaports of the Russian Federation, applying the tariff established by part 3.3 of the article 58 of the Federal Law of July 24, 2009 No. 212-FZ.

On line 7 the corresponding columns indicate the amount of payments and other remunerations made to individuals by individual entrepreneurs using the patent taxation system, in respect of which the rate of insurance premiums is established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ.

Line 8 the relevant columns indicate the amount of payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists), except for persons who are citizens of the EAEU member states.

From payments in favor of foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists), the payer of insurance premiums (insurant) pays insurance premiums at a rate of 1.8%.

Table 3.1. Information about foreign citizens and stateless persons, temporarily preb. in Russia

The table is filled in by payers of insurance premiums who have concluded employment contracts with foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists), accruing payments and other remuneration in their favor. Persons who are citizens of the EAEU member states are not indicated in Table 3.1.

In columns 3 - 5 information corresponding to an individual - a foreign citizen or a stateless person is indicated: TIN of an individual - foreign citizen or stateless persons, the insurance number of the individual personal account of the insured person (SNILS) in the personalized accounting system pension fund Russian Federation, citizenship (if any).

Table 4-4.3. Information required to apply the reduced rate of insurance premiums

Tables 4-4.3 are filled in only by policyholders applying reduced tariffs.

Table 4. “Calculation of the compliance of the conditions for the right to apply a reduced rate of insurance premiums by payers of insurance premiums specified in clause 6 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.”

The table is filled in by organizations operating in the field of information technology (with the exception of organizations engaged in technical and innovative activities) and applying the tariff established by Part 3 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.

In order to comply with the criteria specified in Part 2.1 of Article 57 of Federal Law No. 212-FZ of July 24, 2009, and comply with the requirements of Part 5 of Article 58 of Federal Law No. 212-FZ of July 24, 2009, organizations operating in the field of information technologies, fill in columns 3, 4 of the table in lines 1 - 4.

In order to comply with the criteria specified in Part 2.2 of Article 57 of the Federal Law of July 24, 2009 N 212-FZ, and comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, newly created organizations fill out only column 4 tables on lines 1 - 4.

When filling out the table:

Line 1 the average / average number of employees calculated in the prescribed manner is indicated.

By line 2 reflects the total amount of income, determined in accordance with Article 248 of the Tax Code of the Russian Federation.

Line 3 reflects the amount of income from the sale of copies of computer programs, databases, the transfer of exclusive rights to computer programs, databases, the provision of rights to use computer programs, databases under license agreements, from the provision of services (performance of work) for the development, adaptation and modification computer programs, databases (software and information products of computer technology), as well as services (works) for the installation, testing and maintenance of these computer programs.

Line 4 value is defined as the ratio of the values of rows 3 and 2, multiplied by 100.

Line 5 the date and number of the entry in the register of accredited organizations operating in the field of information technology are indicated on the basis of the received extract from the specified register sent by the authorized federal executive body in accordance with paragraph 9 of the Regulations on state accreditation of organizations operating in the field of information technology, approved Decree of the Government of the Russian Federation of November 6, 2007 N 758.

Table 4.1. Calculation of the compliance of the conditions for the right to apply a reduced rate of insurance premiums by payers of insurance premiums specified in clause 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.

The table is filled in by organizations and individual entrepreneurs using the simplified taxation system, as well as combining the application of the taxation system in the form of a single tax on imputed income for certain types of activities and the simplified taxation system, as well as individual entrepreneurs, combining the application of the patent taxation system and the simplified taxation system, the main a type of economic activity classified in accordance with the All-Russian classifier of types of economic activity, which is named in clause 8 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ and applies the rate of insurance premiums to payments and remuneration in favor of all employees - individuals persons established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.

When filling out the table:

Line 1 the amount of income is indicated, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (calculation) period.

By line 2 the amount of income from the sale of products and (or) services rendered by the main type of economic activity, determined for the purpose of applying Part 1.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, is indicated.

Line 3 the share of income determined for the purpose of applying Part 1.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ is indicated. The value of the indicator is calculated as the ratio of the values of rows 2 and 1, multiplied by 100.

Table 4.2. Calculation of the compliance of the conditions for the right to apply a reduced rate of insurance premiums by payers of insurance premiums specified in clause 11 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.

The table is filled in by payers of insurance premiums - non-profit organizations (with the exception of state (municipal) institutions) registered in accordance with the procedure established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out, in accordance with the constituent documents, activities in the field of social services for the population, scientific research and development, education , health care, culture and art (activities of theaters, libraries, museums and archives) and mass sports (with the exception of professional sports), applying the tariff established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.

In order to comply with the criteria specified in Part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, non-profit organizations fill out lines 1 - 5 of column 3 of the table when submitting the Calculation for each reporting period.

In order to comply with the requirements of Part 5.3 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, non-profit organizations fill out lines 1 - 5 of column 4 of the table based on the results of the billing period, that is, when submitting the Calculation for the year.

When filling out the table:

Line 1 the total amount of income is reflected, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of Part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.

By line 2 reflects the amount of income in the form of targeted revenues for the maintenance of non-profit organizations and their statutory activities, named in clause 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with clause 2 of article 251 of the Tax Code of the Russian Federation.

Line 3 reflects the amount of income in the form of grants received for the implementation of activities named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, determined in accordance with subparagraph 14 of paragraph 1 of article 251 of the Tax Code of the Russian Federation.

Line 4 the amount of income from the implementation of the types of economic activity specified in subparagraphs r - f, z.4 - z.6 of clause 8 of part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ is reflected.

Line 5 reflects the share of income determined for the purpose of applying Part 5.1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ, which is calculated as the ratio of the sum of lines 2, 3, 4 to line 1, multiplied by 100.

Table 4.3. Information required for the application of a reduced rate of insurance premiums by payers of insurance premiums specified in paragraph 14 of Part 1 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ.

The table is filled in by payers of insurance premiums - individual entrepreneurs on the patent taxation system, applying the rate of insurance premiums established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 N 212-FZ - in relation to payments and remunerations accrued in favor of individuals employed in the form of economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation.

The number of completed lines in Table 4.3 must correspond to the number of patents received by an individual entrepreneur during the settlement (reporting) period for the implementation of the types of entrepreneurial activities named in paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation, with the exception of the types of entrepreneurial activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of this article.

At the same time, columns 4, 5 indicate the start date and the expiration date of the patent issued to the individual entrepreneur by the tax authority at the place of his registration as a taxpayer applying the patent taxation system.

When filling out the table:

In column 6 reflects the amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the type of economic activity specified in the patent, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities specified in subparagraphs 19, 45 - 47 of paragraph 2 of article 346.43 of the Tax Code of the Russian Federation .

In columns 7 - 9 reflects the amount of payments and other remuneration accrued by individual entrepreneurs engaged in the type of activity specified in the patent in favor of individuals in accordance with part 1 of article 7 and clause 14 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ, for the last three months of the reporting period.

On the line "Total payments" in columns 6 - 9 reflects the total amount of payments and other remuneration accrued by individual entrepreneurs in favor of individuals engaged in the type of activity specified in the patent:

under column 6 should be equal to the data in line 7 of column 3 of table 3 "Calculation of the base for calculating insurance premiums";
The value of the line "Total payments" under column 7 should be equal to the data in line 7 of column 4 of table 3 "Calculation of the base for calculating insurance premiums";
The value of the line "Total payments" under column 8 should be equal to the data in line 7 of column 5 of table 3 "Calculation of the base for calculating insurance premiums";
The value of the line "Total payments" under column 9 should be equal to the data in line 7 of column 6 of table 3 "Calculation of the base for calculating insurance premiums".

If table 4.3 consists of several pages, the value of the line "Total payments" is reflected on the last page.

Table 5. Breakdown of payments made with funds financed from the fed. budget

In column 3 lines 1 - 5 indicate the number of recipients of benefits paid to citizens in the billing period in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget; on line 6 - the number of employees who used the right to receive additional days off to care for disabled children.

In columns 4, 7, 10, 13, 16, 19 lines 1 - 2 indicate the number of paid days; on lines 3 - 5 - the number of payments paid to citizens in the billing period in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance financed from the federal budget; in column 4, line 6, the number of paid additional days off for caring for disabled children is indicated.

In columns 5, 8, 11, 14, 17, 20 lines 1 - 5 reflect the amount of expenses for the payment of benefits; in column 5 on line 6 - the amount of payment for additional days off to care for disabled children; on line 7 - the amount of insurance contributions to state non-budgetary funds accrued to pay for additional days off for caring for disabled children.

The indicators of column 5 of the table must correspond to the indicators reflected in column 5 of table 2 “Expenses for compulsory social insurance in case of temporary disability and in connection with motherhood and expenses incurred in accordance with the legislation of the Russian Federation at the expense of interbudgetary transfers from the federal budget provided to the budget of the Fund social insurance of the Russian Federation” (lines 1, 5, 9, 12, 13).

In columns 6, 9, 12, 15, 18 reflects the number of beneficiaries.

In columns 7, 10, 13, 16, 19 the number of days, payments, benefits are reflected.

In columns 8, 11, 14, 17, 20 reflects the costs incurred by citizens.

In columns 6 - 17 payments financed from the federal budget are reflected in amounts in excess of those established by the legislation of the Russian Federation, to citizens who have suffered:

according to columns 6 - 8- due to the disaster at the Chernobyl nuclear power plant (Law of the Russian Federation dated May 15, 1991 N 1244-1 "On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant");
according to columns 9 - 11- due to an accident at the Mayak production association (Federal Law of November 26, 1998 N 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the river Tech");
according to columns 12 - 14- as a result of nuclear tests at the Semipalatinsk test site (Federal Law of January 10, 2002 N 2-FZ "On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site");
according to columns 15 - 17- persons from special risk divisions (Resolution of the Supreme Council of the Russian Federation dated December 27, 1991 N 2123-1 “On the extension of the RSFSR Law “On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster” to citizens from special risk divisions” (Vedomosti of the Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1992, N 4, Art. 138, Collection of Legislation of the Russian Federation, 2004, N 35, Art. 3607; 2005, N 1, Art. 25; 2012, N 53, Art. 7654), persons who received or suffered radiation sickness or became disabled due to radiation accidents, except for the Chernobyl nuclear power plant (Decree of the Council of Ministers - Government of the Russian Federation dated March 30, 1993 N 253 "On the procedure for providing compensation and benefits to persons affected by radiation exposure" ).

In columns 18 - 20 reflects information on additional payments of benefits for temporary disability, for pregnancy and childbirth, related to the offset in the insurance record of the insured person of periods of service during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with part 4 of the article 3 of the Federal Law of December 29, 2006 N 255-FZ, affecting the determination of the amount of benefits from January 1, 2007

Line 8- control line, which shows the sum of the values of lines 1, 2, 3, 6, 7.

Section 2. Insurance against accidents at work and occupational diseases

General requirements

The payer of insurance premiums, which has independent classification units allocated in accordance with the order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 N 55, submits the Calculation drawn up for the whole organization, and Section II of the Calculation for each division of the payer of insurance premiums, which is an independent classification unit.

In the field "OKVED code" the code of the main type of economic activity is indicated according to the OKVED classifier. The OKVED code can be found in the extract from the EGRIP - for individual entrepreneurs or the Unified State Register of Legal Entities - for legal entities. persons.

Newly created organizations - payers of insurance premiums for compulsory social insurance against accidents at work and occupational diseases indicate the code according to the state registration authority, and starting from the second year of activity - the code duly confirmed in the territorial bodies of the Fund.

In the fields“Number of working disabled people”, “Number of employees employed in work with harmful and (or) dangerous production factors” is indicated on the reporting date (as of the last day of the reporting period: quarter, six months, nine months and a year) the list number of working disabled people, employees, employed in work with harmful and (or) dangerous production factors.

Table 6. Base for calculating insurance premiums

On line 1 the respective columns reflect the amounts of payments and other remuneration accrued in favor of individuals on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period.

On line 2 the corresponding columns reflect amounts that are not subject to insurance premiums in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ.

On line 3 the base for calculating insurance premiums is reflected, which is determined as the difference in the indicators of the lines (line 1 - line 2).

Line 4 the corresponding columns reflect the amount of payments in favor of working disabled people.

On line 5 the amount of the insurance rate is indicated, which is set depending on the class of professional risk to which the payer of insurance premiums (subdivision) belongs.

On line 6 the percentage of the discount to the insurance rate established by the territorial body of the Fund for the current calendar year in accordance with the Rules for establishing discounts and surcharges for insurance rates for compulsory social insurance against accidents at work and occupational diseases, approved by the Decree of the Government of the Russian Federation of May 30, 2012 No. 524.

On line 7 the percentage of the premium to the insurance rate established by the territorial body of the Fund for the current calendar year is affixed in accordance with the Decree of the Government of the Russian Federation dated May 30, 2012 N 524.

On line 8 the date of the order of the territorial body of the Fund on the establishment of a surcharge to the insurance rate for the payer of insurance premiums is indicated.

On line 9 the amount of the insurance tariff is indicated, taking into account the established discount or premium to the insurance tariff. The data is filled in with two decimal places after the decimal point.

Table 6.1. Information required for the calculation of insurance premiums by the insurers specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 N 125-FZ

The table is filled in by policyholders who temporarily send their employees under an employment contract for workers (personnel) in the cases and on the conditions established by the Labor Code of the Russian Federation, Law of the Russian Federation of April 19, 1991 N 1032-1 "On Employment in the Russian Federation" , other federal laws to work for another legal entity or individual entrepreneur.

When filling out the table:

The number of completed lines in Table 6.1 must correspond to the number of legal entities or individual entrepreneurs where the insured temporarily sent his employees under an agreement on the provision of labor of employees (personnel) in cases and under the conditions established by the Labor Code of the Russian Federation, the Law of the Russian Federation of April 19, 1991 year N 1032-1 "On employment in the Russian Federation" (hereinafter referred to as the agreement), other federal laws;

In columns 2, 3, 4 the registration number in the Fund, TIN and OKVED of the host legal entity or individual entrepreneur are indicated, respectively.

In column 5 the total number of employees temporarily assigned under a contract to work for a specific legal entity or individual entrepreneur is indicated.

In column 6 payments are reflected in favor of employees temporarily sent under an agreement, from which insurance premiums are accrued, on an accrual basis, respectively, for the first quarter, six months, 9 months of the current period and the year.

In column 7 payments are reflected in favor of working disabled people temporarily sent under an agreement, from which insurance premiums are accrued, on an accrual basis, respectively, for the first quarter, six months, 9 months of the current period and the year.

In columns 8, 10, 12 payments are reflected in favor of employees temporarily sent under a contract, from which insurance premiums are accrued, on a monthly basis.

In columns 9, 11, 13 payments in favor of working disabled people temporarily sent under an agreement, from which insurance premiums are accrued, on a monthly basis.

In column 14 the amount of the insurance rate is indicated, which is set depending on the class of professional risk to which the accepting legal entity or individual entrepreneur belongs.

In column 15 the size of the insurance tariff of the receiving legal entity or individual entrepreneur is indicated, taking into account the established discount or premium to the insurance tariff. The data is filled in with two decimal places after the decimal point.

Table 7. Calculations for insurance against accidents at work and prof. diseases

The table is filled on the basis of accounting records of the payer of insurance premiums.

When filling out the table:

Line 1 reflects the amount of debt on insurance premiums from accidents at work and occupational diseases, formed by the payer of insurance premiums at the beginning of the billing period.

This indicator should be equal to the indicator of line 19 for the previous billing period, which does not change during the billing period.

By line 2 the amount of accrued insurance premiums for compulsory social insurance against industrial accidents and occupational diseases from the beginning of the billing period is reflected in accordance with the amount of the established insurance rate, taking into account the discount (surcharge). The amount is subdivided “at the beginning of the reporting period” and “for the last three months of the reporting period”.

Line 3 reflects the amount of contributions accrued by the territorial body of the Fund according to the acts of on-site and cameral inspections.

Line 4 the amounts of expenses not accepted for offset by the territorial body of the Fund for the past settlement periods according to the acts of on-site and cameral inspections are reflected.

Line 5 reflects the amount of insurance premiums accrued for past settlement periods by the payer of insurance premiums, payable to the territorial body of the Fund.

Line 6 the amounts received from the territorial body of the Fund to the bank account of the payer of insurance premiums are reflected in the order of reimbursement of expenses exceeding the amount of accrued insurance premiums.

On line 7 the amounts transferred by the territorial body of the Fund to the bank account of the payer of insurance premiums are reflected as a return of overpaid (collected) amounts of insurance premiums, offsetting the amount of overpaid (collected) insurance premiums against repayment of debts on penalties and fines to be collected, as well as offset, produced in accordance with Part 21 of Article 26 of the Federal Law of July 24, 2009 N 212-FZ.

Line 8- control line, where the sum of the values of lines from 1 to 7 is indicated.

Line 9 the amount of debt at the end of the reporting (calculation) period is shown based on the accounting data of the payer of insurance premiums:

On line 10 reflects the amount of debt due to the territorial body of the Fund at the end of the reporting (calculation) period, formed due to the excess of expenses incurred on compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance premiums to be transferred to the territorial body of the Fund.
On line 11 reflects the amount of debt due to the territorial body of the Fund, formed at the expense of excessively paid by the insured amounts of insurance premiums at the end of the reporting period.

On line 12 the amount of debt at the beginning of the billing period is shown:

Line 13 reflects the amount of debt due to the territorial body of the Fund at the beginning of the billing period, formed due to the excess of expenses on compulsory social insurance against accidents at work and occupational diseases over the amount of insurance premiums to be transferred to the territorial body of the Fund, which does not change during the billing period (by based on accounting data of the payer of insurance premiums).
Line 14 the amount of debt due to the territorial body of the Fund is reflected, which was formed due to the amounts of insurance premiums paid in excess by the insured at the beginning of the billing period.

The indicator of line 12 should be equal to the indicator of lines 9 of the Calculation for the previous billing period.

Line 15 expenses on compulsory social insurance against industrial accidents and occupational diseases are reflected on an accrual basis from the beginning of the year, broken down “at the beginning of the reporting period” and “for the last three months of the reporting period”.

Line 16 the amounts of insurance premiums transferred by the payer of insurance premiums to the personal account of the territorial body of the Fund, opened with the Federal Treasury, are reflected, indicating the date and number of the payment order.

Line 17 the written-off amount of the debt of the payer of insurance premiums is reflected in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific payers of insurance premiums (insured persons) or the industry, to write off the arrears, as well as in the event that the court adopts an act in accordance with which the bodies of control over the payment of insurance contributions lose the possibility of collecting arrears and arrears on penalties due to the expiration of the established period for their collection, including the issuance of a ruling on the refusal to restore the missed deadline for filing an application with the court for the collection of arrears and arrears on penalties.

Line 18- control line, which shows the sum of the values of the lines from 12, 15 - 17.

Line 19 reflects the debt for the payer of insurance premiums at the end of the reporting (calculation) period based on the accounting data of the payer of insurance premiums, including arrears (line 20).

Table 8. Expenses for insurance against accidents at work and prof. diseases

Lines 1, 4, 7 expenses incurred by the payer of insurance premiums in accordance with the current regulatory legal acts on compulsory social insurance against industrial accidents and occupational diseases are reflected, of which:

Lines 2, 5- expenses incurred by the payer of insurance premiums to the injured, working on an external part-time job;
Lines 3, 6, 8- expenses incurred by the payer of insurance premiums who suffered in another organization.

Line 9 reflects the costs incurred by the payer of insurance premiums to finance preventive measures to reduce industrial injuries and occupational diseases. These expenses are made in accordance with the Rules for Financial Support of Preventive Measures to Reduce Occupational Injuries and Occupational Diseases of Employees and Sanatorium and Resort Treatment of Employees Employed in Works with Harmful and (or) Hazardous Production Factors, approved by order of the Ministry of Labor and Social Protection of the Russian Federation dated 10 December 2012 N 580n.

Line 10- control line, which shows the sum of the values of lines 1, 4, 7, 9.

On line 11 for reference, the amount of accrued and unpaid benefits is reflected, with the exception of the amounts of benefits accrued for the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation has not been missed.

In column 3 the number of paid days for temporary disability due to an accident at work or an occupational disease (vacation for sanatorium treatment) is shown;

In column 4 expenses are reflected on an accrual basis from the beginning of the year, offset against insurance premiums for compulsory social insurance against accidents at work and occupational diseases.

Table 9. Number of victims in connection with insured events in the reporting period

Line 1 the data is filled in on the basis of reports on industrial accidents in the form H-1 (Appendix N 1 to the Decree of the Ministry of Labor and Social Development of the Russian Federation of October 24, 2002 N 73), highlighting the number of fatal cases (line 2).

Line 3 data are filled in on the basis of acts on cases of occupational diseases (annex to the Regulation on the investigation and registration of occupational diseases, approved by Decree of the Government of the Russian Federation of December 15, 2000 N 967.

Line 4 the sum of the values of lines 1, 3 is reflected, with the allocation in line 5 of the number of victims (insured) in cases that ended only in temporary disability. The data on line 5 is filled in on the basis of disability certificates.

When filling lines 1 - 3, which are filled out on the basis of reports on accidents at work in the form of H-1 and reports on cases of occupational diseases, insured events should be taken into account for the reporting period as of the date of the examination to verify the occurrence of an insured event.

Table 10. Information on the results of a special assessment of working conditions and medical examinations of employees at the beginning of the year

On line 1 in column 3 data on the total number of employer's jobs subject to a special assessment of working conditions are indicated, regardless of whether a special assessment of working conditions was carried out or not.

On line 1 in columns 4 - 6 data on the number of jobs in respect of which a special assessment of working conditions was carried out, including those classified as harmful and dangerous working conditions, contained in the report on the special assessment of working conditions; in the event that a special assessment of working conditions was not carried out by the insured, then “0” is entered in columns 4 - 6.

If the validity period of the results of certification of workplaces in terms of working conditions, carried out in accordance with the procedure in force until the date of entry into force of the Federal Law of December 28, 2013 N 426-FZ "On a special assessment of working conditions" has not expired, then according to line 1 in columns 3 - 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information is indicated on the basis of this certification.

On line 2 in columns 7 - 8 data on the number of employees employed in work with harmful and (or) dangerous production factors, subject to and passed mandatory preliminary and periodic inspections are indicated.

Columns 7 - 8 filled in in accordance with the information contained in the final acts medical commission according to the results of periodic medical examinations (examinations) of employees (paragraph 42 of the Procedure for conducting mandatory preliminary (upon employment) and periodic medical examinations of employees engaged in hard work and work with harmful and (or) dangerous working conditions, approved by order of the Ministry of Health and social development of the Russian Federation dated April 12, 2011 N 302n and in accordance with the information contained in the conclusions based on the results of the preliminary medical examination issued to employees who have passed these examinations in the previous year.

In column 7 indicated total number workers employed in work with harmful and (or) dangerous production factors, subject to mandatory preliminary and periodic inspections;

In column 8 the number of employees employed in work with harmful and (or) dangerous production factors who have passed mandatory preliminary and periodic inspections is indicated.

At the same time, the results of mandatory preliminary and periodic medical examinations of employees as of the beginning of the year should be taken into account, given that, according to paragraph 15 of the Procedure, the frequency of periodic medical examinations is determined by the types of harmful and (or) dangerous production factors affecting the employee, or the types of work performed .

As you know, since last year, the administration of contributions was transferred to the Tax Service. The only type of them that remained under the control of the funds was contributions to insurance against occupational diseases and accidents at work, or the so-called. For these contributions, policyholders - all organizations, as well as individual entrepreneurs with employees - submit a 4-FSS report. It is about him that we will tell in this article.

4-FSS served 4 times a year: at the end of the first quarter, half year, nine months and year. The deadline for submitting the form depends on the type in which it lends itself. It, in turn, depends on the number of insured persons:

if they up to 25 people inclusive, then you can submit 4-FSS on paper (it is also possible in electronic form);
If 26 and over- only in electronic form.

Deadline for submitting the form electronically - number 25 month following the reporting quarter, in paper form - number 20. That is, the tax office unobtrusively, in the form of long terms, offers to hand over it in electronic form.

The deadlines for submitting the report for the periods of 2018 are presented in the following table.

Form 4-FSS and its completion

The current form of the document is approved by order of the FSS dated September 26, 2016 No. 381. Last changes included in it by order of the FSS dated 07.06.2017 No. 275. The form consists of a title and 6 tables. The title page, Table 1, 2 and 5 are filled in by all policyholders. The rest of the tables are filled in:

table 1.1 - if the insured sent employees for temporary work in other organizations;
table 3 - in the presence of sick leave due to an injury at work;
table 4 - in the presence of accidents.

Title page

The following data is indicated at the top of the title page:

The lower part of the title page is intended for confirmation by the signatory of the completeness and reliability of the information indicated in the calculation. The rules for completing this section are as follows:

First of all, it is indicated signer status code- the policyholder, his representative or successor.
The following fields are filled depending on who signs the bill:
- Full name of the head of the insured;
- Full name of the individual entrepreneur;
- Full name of the representative of the insured - an individual;
- name representatives - legal entity.
If a representative is signing, the field below indicates details of the document by which he is authorized to do so.

Table 1

Table 1 consists of 9 rows. Lines 1-4 are filled in in the context of each of the three recent months reporting period. In columns 4 and 5 and 6, the indicator from column 1 is indicated per month, and in column 3 - for the entire reporting period. These lines reflect such data;

line 1- the amount of accrued payments to individuals;
line 2- amounts not subject to contributions;
line 3- taxable base - the difference between lines 1 and 2 for each column;
line 4- the amounts of payments to disabled people included in the indicators of line 3.

The rest of the lines show the following information:

line 5- insurance rate;
line 6- the percentage of the discount to the tariff, if it is set by the FSS department;
line 7- the percentage of the surcharge to the tariff, if it is established by the FSS department;
line 8- the date of establishment of the allowance from line 7;
line 9- the final amount of the tariff, taking into account lines 6 and 7.

Table 1.1

This table is filled if the insured has sent his employees temporarily to other companies. The lines are filled in for each organization or entrepreneur where employees are sent. Accordingly, the columns of the table reflect the data of the receiving party. The following table shows how to complete the fields.

Column number	What to contribute
2	Registration number in the FSS
3	TIN
4	OKVED
5	Number of assigned workers
6	Contributory payments to these employees for the reporting period
7	Contributory benefits to employees with disabilities who are referred
8, 10, 12	Payments to assigned employees for each of the last 3 months of the reporting period
9, 11, 13	Payments to disabled people from those sent for each of the last 3 months of the reporting period
14	Fare*
15	Tariff up to hundredths of a percent, taking into account discounts / surcharges*

* Note . In relation to employees sent for temporary work in other companies, contributions are charged at the tariff of the host country.

table 2

The table contains calculations for contributions for injuries. The source of data for its completion are accounting registers.

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

Line 1- the amount of the insured's debt to the FSS at the beginning of the period.
Line 1.1- the amount of debt of the successor, transferred from the reorganized entity or the amount of debt of the insured, remaining after the closure of the separate division.
Line 2- the amount of contributions accrued for the period. In addition to the total amount, it is indicated (in column 1):
- amount at the beginning of the period;
- amounts for each of the last three months.
Line 3- the amount of contributions that are accrued based on the results of audits
Line 4- the amount of contributions, including those indicated on line 3, that are not accepted for offsetting expenses.
Line 5- contributions calculated for past periods, payable.
Line 6- the amount of compensation received from the FSS.
Line 7- the amount of refund of overpaid funds.
Line 8 is the sum of all the lines listed above.
Line 9- the amount of FSS debt at the end of the period, including:
- Line 10
- Line 11- due to overpayment.

The rows on the right side of the table are filled in as follows:

Line 12- the amount of FSS debt at the beginning of the period, including:
- line 13- due to excess costs;
- line 14- due to overpayment.
Line 14.1- the amount of the FSS debt to the successor insured or the parent organization for a closed separate subdivision.
Line 15- the total amount of social insurance expenses (column 3), including at the beginning of the period and for each of the last three months (column 1)
Line 16- amount of contributions paid:
- at the beginning of the period;
- for each of the last three months (in column 1 the details of the payment order are indicated).
Line 17- amount of debts written off, if applicable.
Line 18- the sum of lines 12, 14.1 - 17.
Line 19- the amount of the debt due to the insured at the end of the month.
Line 20- the amount of arrears as part of the amount from line 19.

Table 3

This table indicates injury contribution costs. On lines 1-8, columns 3 (number of days) and 4 (amount) are filled in. Payment details must be provided:

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

These payments are detailed. The number of days and the amount are indicated in relation to persons who:

suffered during external part-time work (lines 2 and 5);
suffered while working for another organization (lines 3, 6 and 8).

The rest of the line contains the following information:

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

Table 4

Reflected here information on the number of affected persons. The table has only 5 rows, which indicates:

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

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

Table 5

This table reflects information about the results of a special assessment of labor and medical examinations:

Column 3 lines 1. The total number of jobs subject to special assessment of working conditions is reflected. It does not matter whether such a center was held in the reporting period or not.
Column 4 lines 1. Data on the number of places where working conditions were assessed, including for the third and fourth hazard classes ( columns 5 and 6).
Column 7 line 2. The number of workers in hazardous and hazardous industries who must undergo a medical examination.
Column 8 line 2.Number of employees from the previous paragraph who passed the medical examination in the previous year.

fines

Late submission of 4-FSS will follow fine under Article 19 Law 125-FZ. Its size is 5% from the amount of contributions that are payable to the budget for the last 3 full or incomplete months of the reporting period. The fines are as follows:

minimum - 1000 rubles;
maximum - 30% from the amount of contributions.

Regulations

Order of the FSS of the Russian Federation of September 26, 2016 N 381 (as amended on June 7, 2017) “On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage and The order of its completion.
Decree of the Ministry of Labor of Russia of October 24, 2002 N 73 (as amended on November 14, 2016) "On approval of the forms of documents necessary for the investigation and accounting of industrial accidents, and the provisions on the features of the investigation of industrial accidents in certain industries and organizations."

Filling out 4 fss for pregnancy and childbirth is not currently being done. Organizations paying insurance premiums submit to 4-FSS only for "injuries" (NS and PZ) will have to submit reports to the FSS in the form 4-FSS for 2019. The report form was approved by the Order of the FSS of the Russian Federation dated September 26, 2016. No. 381 . This order approved and The procedure for filling out the form with an example and explanations. Below is an example, a sample of filling out the 4-FSS form for 2019.

The FSS report form has become 2 times smaller. The tables that are filled out for tax office, left only the calculation for "injuries. Now this report is devoted only to contributions for compulsory social insurance against industrial accidents and occupational diseases. The procedure for calculating, paying and reporting on this type of contributions is established by the Law of July 24, 1998 No. 125-FZ .

The changes have affected, among other things, the ciphers of payers of insurance premiums in terms of the category of payers of insurance premiums under code 101.

Note: A reference book of ciphers of insurers of insurance premiums to the Social Insurance Fund is provided for filling out Form 4-FSS.

Form 4-FSS has been amended for policyholders who provide personnel to other organizations or to individual entrepreneurs

The 4-FSS reporting form has been supplemented with a new table No. 1.1, which will have to be filled out by those insurers who temporarily send their employees under a staff labor contract to work in other organizations or to individual entrepreneurs. Order of the Social Insurance Fund dated July 4, 2016 No. 260 with the corresponding changes in the calculation form was registered by the Ministry of Justice on July 20, 2016, and will come into force on August 1, 2016.

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4-FSS for "pilots": new filling rules
Starting from the 1st quarter of 2017, submit 4-FSS, policyholders must, in a new form. In this regard, Social Insurance approved the procedure for completing the updated calculation by the participants of the pilot project.
Note: Order of the FSS dated March 28, 2017 No. 114
In the regions participating in the FSS pilot project, the payment of benefits for sick leave produced not by employers, but directly by the Fund's branches. At the same time, the number of such regions is growing every year. So, in particular, in the period from 2017 to 2019 (inclusive), 39 more regions will join the project (13 regions per year).
The procedure for filling out the 4-FSS calculation for project participants, among other things, provides for its own characteristics of indicating information for “experienced pilots” and insurers who are just about to join the project.
Note: The new rules partially come into force already from the reporting for the 1st quarter of 2017.

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WHERE to submit a report, DATES and METHODS FOR DELIVERY 4-FSS

Where to submit an invoice

If the organization does not have separate divisions, then submit the calculation to the territorial office of the FSS at its location (clause 1, article 24 of the Law of 07/24/1998). That is, at the place of registration of the organization.

If the organization has separate divisions, then Form 4-FSS must be submitted in the following order. Submit the calculation to the territorial branch of the FSS at the location of the separate subdivision, only if:

such subdivision has a settlement (personal) account
and independently pays salaries to employees.

Note: At the same time, in the form 4-FSS, indicate the address and checkpoint of a separate subdivision.

When the above conditions, or at least one of them, are not met, include all indicators for such a unit in the calculation for the head office of the organization and hand over at its location. Do the same if the separate subdivision is located abroad. This follows from the provisions of paragraphs 11, 14 of Article 22.1 of the Law of July 24, 1998 No. 125-FZ.

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It is necessary to hand over calculations in the form 4-FSS at the end of each reporting period

There are four such periods: I quarter, half a year, nine months and a year:

On paper, they must be submitted no later than 20th
In electronic form - no later than 25th day of the month following the reporting period.

If the due date falls on a weekend, please report on the next business day. This follows from the Civil Code of the Russian Federation. Although the rule on the postponement is not directly spelled out in the Law of July 24, 1998 No. 125-FZ, other branches of legislation can be applied by analogy.

Kontur.Extern: How to easily submit a new 4-FSS form through an EDF operator

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Penalties, What threatens late delivery of the calculation

An insured who has not submitted an accident report on time will be fined under paragraph 1 of Article 26.30 of the Law of July 24, 1998 No. 125-FZ. Fine - 5 percent of contributions, which is due to the budget for the last three months of the reporting (calculation) period. This penalty will have to be paid for each full or partial month of delay. The maximum fine is 30 percent of the amount of contributions according to the calculation, and the minimum is 1000 rubles.

In addition, administrative liability is also provided for late submission of the calculation of insurance premiums for injuries. At the request of the FSS of Russia, the court may fine the officials of the organization (for example, the head) in the amount of 300 to 500 rubles. (part 2).

In addition, the insured may be fined for refusing to submit documents that confirm the correct calculation of contributions, and for missing the deadline. The amount of the fine is 200 rubles. for each document not submitted. The fine for the same violation for officials is 300–500 rubles. (Article 26.31 of the Law of July 24, 1998 No. 125-FZ, clause 3 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Note: If for some reason you do not agree with the decision of the territorial branch of the fund, you can appeal it.

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Penalties for non-compliance with the established method of submitting calculations for insurance premiums

the penalty is 200 rub. (Article 26.31 of the Law of July 24, 1998 No. 125-FZ).
Penalty for the same violation for officials - 300–500 rub. (item 3).

Reporting in the form 4-FSS is submitted in the prescribed form in the following ways:

on paper;
electronically via telecommunication channels.

Form 4-FSS is provided to the FSS on paper, if it does not exceed 25 Human. Otherwise, the reporting must be submitted in electronic form, certifying it with an electronic digital signature.

If you sent the reporting in the form 4-FSS via telecommunication channels, the date of its submission is considered the date of its sending.

If the electronic calculation of 4 FSS due to errors did not pass logical control, but at the same time it was transferred to the FSS in a timely manner, then officials do not have the right to hold the insured liable for late reporting. This conclusion was reached by the Arbitration Court of the Moscow District in its decision dated March 6, 2015 No. A40-109343 / 14.

The courts of three instances recognized the fine as unlawful, because Article 19 of Law No. 125-FZ provides for liability for failure to submit a report to the FSS on time. And if the special communications operator confirmed that the policyholder sent the report to the gateway for receiving payments on January 25, that is, on time. And the fact that the report was submitted with erroneous calculation parameters is not evidence of a violation of the reporting deadline, since the indicated erroneous calculation parameters are not related to the reporting deadline. Since the original 4-FSS calculation was sent in a timely manner, there are no grounds for a fine.

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4-FSS reporting on paper is submitted:

personally;
Note: Passport required
through your representative;
sent in the form of a postal item with a description of the attachment.
When reporting is sent by mail, the day of its submission is the date of sending.

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The procedure for filling out Form 4 of the FSS with an example and explanations

The rules for preparing a contribution declaration for "injuries" are prescribed in the Procedure approved by Order No. 381 of the FSS of Russia dated September 26, 2016. In many ways, they coincide with the rules for tax reporting. In the calculation according to the 4-FSS form, be sure to fill out the title page, tables 1, 2 and 5. The rest of the tables - only if there is data that needs to be reflected. These are the requirements of paragraph 2 of the Procedure, approved by order of the FSS of Russia dated September 26, 2016 No. 381.

When filling out the Calculation Form, only one indicator is entered in each line and the columns corresponding to it. In the absence of any indicators provided for by the Calculation form, in the line and the corresponding column a dash is put.

Average headcount in 4-FSS

An updated calculation is made according to the form that was in effect in the period for which you identified errors. Specify the number of the revised calculation on the title page in the "Adjustment number" field. For example, if you have updated the calculation for the second quarter of 2018 for the first time, put the number 001.

If there is a arrears, then first transfer the balance of contributions and penalties to the fund. Then you will not be charged a fine (subclause 1, clause 1.4, article 24 of the Law of July 24, 1998 No. 125-FZ).

Note: Submit updated calculations in the form 4-FSS for periods until January 1, 2017 to the FSS offices (Article 23 of the Law of 03.07.2016 No. 250-FZ). It does not matter that they include information not only about contributions for injuries, but also about contributions to compulsory social insurance. For more information, see How to make changes to the calculation of insurance premiums (ERSV).

The organization is obliged to recalculate and pay additional contributions if the fund has raised the tariff due to a change in the main activity. At the same time, when the organization receives a notification about the change in the tariff, then, most likely, the 4-FSS calculation for the first quarter will already be submitted. It is not necessary for the organization to specify it - the recalculation of contributions is not due to an error, but to the fact that the fund has set a new tariff. However, the territorial offices of the FSS in some regions require clarification of the calculation for the first quarter. Therefore, find out the position of the fund at the place of registration of the organization.

Recalculation of contributions at the new tariff due to a change in the main type of activity, show in table 2 the calculation for the six months:

on line 5 “Accrued contributions by the insured for past settlement periods” - the amount of contributions payable;
line 16 "Paid insurance premiums" - details of the payment order and the amount, if you have already paid the recalculated premiums;
line 19 "Debt for the insured at the end of the reporting (settlement) period" - the amount of recalculation, if you have not yet had time to pay additional contributions.

Do not recalculate in line 2 “Accrued for payment of insurance premiums”, otherwise the control ratios will not converge. The indicator “at the beginning of the reporting period” in line 2 of Table 2 of the half-year report should be equal to the accrued contributions from column 3 of line 2 of Table 2 of the report for the first quarter (FSS order No. 83 dated March 9, 2017). Also, an unpaid recalculation is not a debt, so don't report it on line 20.

The FSS can reduce the rate of contributions "for injuries" if the organization has. Recalculate contributions at the new rate from the beginning of the calendar year. The overpayment can be returned or set off against future payments (Article 26.12 of the Law of July 24, 1998 No. 125-FZ). At the same time, it is safer to submit a clarification in the form of 4-FSS.

There are no special lines in the calculation where you can specify how you recalculated the contributions. Auditors from the fund simply do not understand where the overpayment came from. Do not forget to change the contribution rate to the current one. You indicate it in lines 5 and 9 of table 1 of the calculation. In table 2 for the I quarter, specify:

on line 2 “Accrued for payment of insurance premiums” - accruals recalculated at a reduced rate;
lines 9 “Debts due to the territorial body of the Fund at the end of the reporting (billing) period” and 11 “Due to overpayment of insurance premiums” - the amount of overpayment that the organization has formed;
line 16 "Insurance premiums paid" - actually transferred amounts of premiums.

How to return the overpayment of contributions for "injuries"

Data for the example of filling out 4-FSS for 9 months of 2017

Below is the initial data for an example of how to fill out the 4-FSS form if the organization uses the labor of people with disabilities.

The organization employs one disabled person of II group. Contributions for insurance against accidents and occupational diseases are calculated:

at a rate of 0.2 percent (1st class of occupational risk according to the Classification of Economic Activities by Classes of Occupational Risk) - from payments to all personnel, except for the disabled;
at the rate of 0.12 percent (0.2 × 60%) - from payments to a disabled person.

As of January 1, 2017, the organization had a debt to the FSS of Russia for contributions to insurance against accidents and occupational diseases for December 2016 in the amount of 290 rubles. During the reporting period, premiums for insurance against accidents and occupational diseases are listed in the following amounts:

in January - 290 rubles. (contributions paid on January 12 - for December 2016);
in February - 76 rubles. (contributions paid on February 12 - for January 2017);
in March - 76 rubles. (contributions paid on March 14 - for February 2017);
in April - 76 rubles. (contributions paid on April 13 - for March 2017);
in May - 86 rubles. (contributions paid on May 12 - for April 2017);
in June - 86 rubles. (contributions paid on June 14 - for May 2017);
in July - 86 rubles. (contributions paid on July 12 - for June 2017);
in August - 86 rubles. (contributions paid on August 14 - for July 2017);
in September - 86 rubles. (contributions paid on September 12 - for August 2017).

Contributions for September 2017 in the amount of 86 rubles. were listed in October 2017, that is, outside the reporting period.

The accountant reflected the status of settlements with the FSS of Russia on premiums for insurance against accidents and occupational diseases, the calculation base and the amount of accrued insurance premiums in form 4-FSS for 9 months of 2017. There were no accidents at work in the organization. Activities for the prevention of injuries and occupational diseases were not funded. Therefore, the accountant did not fill out tables 3 and 4 of Form 4-FSS.

During 2016, the policyholder assessed working conditions. In table 5, the accountant entered its results.

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GATEWAY FOR RECEPTION OF CALCULATION FORM 4-FSS WITH EDS - SOCIAL INSURANCE FUND OF THE RUSSIAN FEDERATION

The service is designed to receive reports in the form 4-FSS in electronic form from policyholders duly registered with the Social Insurance Fund of the Russian Federation and having the ability to use an electronic signature. Go to the website of the FSS RF reception gateway 4-FSS.

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VIDEO: New 4-FSS, What changes to take into account in the report, starting with reporting for the nine months of 2017

Watch the video on youtube.com

Program:

What has changed in the form of calculation of 4-FSS for nine months. New clarifications from the FSS and other departments on contributions for injuries
Recent clarifications from the FSS, which are important to consider when reflecting employee benefits, change of position.
How not to make a mistake with OKVED in the report: how to determine and where to check. Dependence of tariffs on OKVED, filling in table 1.
What to consider when filling out the line "Average number of employees": how not to make a mistake in calculating the indicator.
Who should now sign the report to the FSS. Requirements for an electronic signature. Power of attorney.
Features of filling in the table 1.1.
What debts to the FSS and overpayments to the fund should be reflected in table 2. What dates to limit the data: upon payment, upon accrual.
Features of filling tables 3 and 4.
How to claim expenses for the improvement of working conditions. What activities are funded by the FSS and how to reimburse.
What to consider when reflecting data on the special assessment of working conditions.
Errors in 4-FSS. Control ratios for checking the report
Injury contribution rate
Average number of employees for 4-FSS
How to submit and sign the calculation of 4-FSS. Errors when sending electronic reports
How to fill out special tables 4-FSS
How the Social Insurance Fund finances activities to reduce injuries
Information about special assessment and medical examinations. Table 5 calculation
Responsibility for non-payment of contributions for injuries and being late with 4-FSS
Rounding in 4-FSS. Tips for accountants

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The program "Preparation of calculations for the FSS" online on the website of the fund

The program is intended for enterprises and organizations. Version: 2.0.4.17, Date: 11/09/2015, File name: setup_arm_fss_single_2_0_4_17.zip - local single-user version, Size, bytes: 25 538 704

Calculations "Form 4-FSS", starting from the 1st quarter of 2015, are filled in according to the form approved by order of the Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59

Program functions:
1) reporting: filling out the calculations "Form 4-FSS" and "Form 4a-FSS";
2) printing of calculations;
3) uploading calculations to XML files; encryption of XML files and their transmission through the gateway; view receipts for transferred settlements

Download the 4-FSS preparation and dispatch program.

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