Changes in reporting from the 1st quarter of 2021
The FSS of Russia has developed a draft order approving the new reporting form 4-FSS. The new document will come into force with reporting for the 1st quarter of 2021. The changes are related to the transition to direct payments to employees from the fund.
What will change in the calculation:
- The column “Subordination Code” will appear on the title page - the code of the FSS body where the policyholder is registered.
- Table 1 will change its name to “Calculation of premium amounts”; a new line “Calculated insurance premiums” has been added to it.
- Table 1.1 will be supplemented with a breakdown of information about the base and contributions for organizations with designated independent classification units (SCU). It is formed by type of activity: in the first line of the “Main Foreign Economic Activity” it is necessary to indicate data related to that part of production (activity) that is not allocated in the SKE.
- Table 2 is intended for policyholders who temporarily send their employees under an outsourcing agreement.
- Tables 2 and 3 will be removed from the current calculation form.
- Current tables 3, 4 and 5 will be renumbered.
Algorithm for filling out table No. 2
Current samples of filling out 4-FSS for 2021 indicate that the second table is filled out by all companies, regardless of the fact of conducting business activities. This is a calculation of the amount of contributions to be paid, made on the basis of the accounting data of the compiling company. This section contains the following information:
- amount of debt at the beginning of the period;
- the amount of accrued contributions for the entire quarter, each month separately;
- accrued amounts for previous quarters;
- the amount of additional charges based on the results of inspections conducted by the Fund;
- the amount of past overpayments taken into account in the current period.
The procedure for filling out 4-FSS assumes that, based on the specified data, the policyholder calculates the amount of insurance premiums to be paid. Additionally, the table reflects the amount of funds transferred by the business entity to the Fund. Based on the data, it is indicated whether the company has a debt to the Social Insurance Fund at the end of the reporting period.
Form for the 4-FSS report
The report form was approved by FSS order No. 381 dated September 26, 2016, and it has already been changed twice. The first time - from 01/01/2017 due to the transfer of administration rights for insurance coverage to the Federal Tax Service and the exclusion of calculations for temporary disability and maternity from reporting. And the second - from 06/07/2017 due to the new FSS order No. 275. No changes were approved in 2018–2020.
The report consists of a title page and five tables, as in the previous version of the document. You can use 4-FSS in the latest edition from the official website of the Social Insurance Fund. The title page and tables 1, 2 and 5 remain mandatory. Table parts 1.1, 3 and 4 are filled in only if the relevant information is available, otherwise dashes are added.
In 2021, officials added new fields to the form. The changes also affected the filling procedure. For example, the value of the field “Average number of employees” should now be calculated not for the previous reporting period, but from the beginning of the year. That is, to fill out the Social Insurance Fund form for the 4th quarter, we calculate the average payroll for employees for the past year (12 months).
How to submit the new form 4-FSS 2021
When an employer submits Form 4-FSS for the 1st quarter of 2018 (or other periods), basic generally accepted rules must be followed. This applies to the legal deadlines for submitting information, the method (format) of document submission and report execution. Let's take a closer look at each point so that Form 4-FSS for the 1st quarter of 2018 is submitted on the first try.
Instructions for filling out 4-FSS - 2018
Deadlines for submission f. 4-FSS
Regulatory requirements for deadlines are regulated in stat. 24 of Law No. 125-FZ. The differences lie in the submission of data “on paper” or in electronic format via the Internet, that is, TKS. When determining the need for an electronic method, policyholders are required to focus on headcount indicators for the previous period (calculated). The average number of citizens to whom the company issued funds is taken into account. The deadlines for submitting the report are:
- The 20th – when submitting data on paper.
- 25th – when sending information electronically.
Document presentation format
Paper reporting is permitted for employers with up to 25 employees. inclusive. The electronic version is required for employers with a staff of 25 people or more, that is, starting from 26 people. This rule applies to both existing companies and newly registered ones, including those formed as a result of reorganization measures. If f. 4-FSS is submitted to the territorial office via the Internet, that is, electronically. The Fund, in turn, has the right to confirm the fact of submission of the report also electronically, including the unified portal of State Services.
Document submission body
As the name of the report suggests, the form must be submitted not to the tax authorities, but to the social authorities. Which FSS department should I report to by submitting data? If the document is provided by the insured enterprise, the report is submitted to the registered address of the legal entity. If the insurer is an entrepreneur, the information should be sent to the individual’s residential address. Businessmen who do not pay remuneration to citizens under TD and GPA are not required to report amounts for injuries and labor damages.
Note! Often a company has separate divisions (separate divisions). To determine where the f. 4-FSS, in this situation you need to know who is paying the individuals - or the unit itself. In the first case, the report is submitted to the Social Insurance Fund at the location of the parent company, in the second - to the address of the OP. To fill out the report, a breakdown of the remuneration amounts is required to accurately determine the contribution base and the contribution amounts themselves.
Rules for entering data
In order to correctly generate 4-FSS for the 1st quarter of 2021, the form must be filled out taking into account the rules of the Procedure from Appendix 2 to Order No. 381. The section with the basic requirements indicates which sheets are considered mandatory and which are not. So, in addition to the title document, all categories of policyholders are required to submit the following document tables:
- Table 1 – the tabular part of this sheet is intended for calculating the base for taxation of amounts for injuries and labor damages. The calculation is carried out on an accrual basis from the beginning of the calendar period, that is, the year. The amounts are given with a breakdown by the total column and three months of the last period. Separately, the policyholder indicates at what rate premiums are calculated in accounting (pages 5-9). If legal discounts or surcharges apply, these values are reflected on pages 6-8.
- Table 2 – based on information from table. 1 employer in this sheet determines the amount of contributions for injuries and labor protection. The total value of the indicators is calculated for the entire period, and a breakdown is provided for the last three months. On the left side of the table, the policyholder indicates all possible types of accruals, including incoming and outgoing debt, as well as amounts as a result of control checks, returns and receipts from the Social Insurance Fund to the company’s account. The right side reflects transfers of contributions to the fund, the Social Insurance Fund debt, write-off amounts and expenses of the policyholder.
- Table 5 – despite the fact that this sheet is indicated in the list of mandatory ones, in practice, only those insurers who conduct automated workplaces, special medical conditions and/or medical examinations required by law can enter data into the table. If the employer is not obliged to perform any of the listed activities, dashes are placed on all lines. But include the table. 5 All policyholders are required to submit the report, otherwise the document will be considered incomplete and returned to the employer.
What about the other form pages? Based on the norms of Order No. 381, in a situation where the employer has indicators to include the relevant sections in f. 4-FSS no, table. 1.1, 3 and 4 are allowed not to be provided.
Who rents
The obligation to provide a report to Social Insurance is enshrined in Law No. 125-FZ. According to legislative norms, all legal entities, individual entrepreneurs and private owners who employ the hired labor of insured citizens are required to report. That is, all employers who pay social insurance contributions to Social Security for their subordinates are required to submit the unified Form 4-FSS in 2021. Insured persons in accordance with clause 1 of Article 5 of Law No. 125-FZ are recognized as:
- Working citizens with whom an employment contract, agreement or contract has been concluded.
- Citizens forced to work by court decision as part of the execution of a sentence.
- Individuals working under civil contracts, copyright contracts, construction contracts and others, the terms of which provide for social insurance (payment by the employer of contributions for injuries).
If the organization employs not only full-time employees, but also contract workers, be sure to study the contract that was signed with such a specialist. Pay special attention to the terms of accrual and payment of insurance coverage. If, in addition to mandatory contributions (compulsory health insurance and compulsory medical insurance), contributions for injuries are also indicated, then the amount of remuneration for the work of contract workers will have to be included in the reporting.
Deadlines for submitting 4-FSS in 2021
The deadline for submitting a report to Social Insurance in Form 4-FSS for the 4th quarter of 2021 depends on the method of submission. For policyholders who generate reports on paper, the report is submitted no later than 01/20/2021. There is a deadline of January 25 for injury contribution payers reporting electronically.
A single memo to the accountant, the deadline for submitting the new Form 4-FSS for 2020 in one table:
| Electronic | On paper |
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IMPORTANT!
There are special rules for choosing the type of submission of 4-FSS reports: for policyholders with an average number of up to 25 people, they are provided on paper, for payers with 25 or more employees - exclusively in electronic form.
The policyholder independently determines how to submit 4-FSS electronically: use the free state FSS portal or purchase a license to send electronic reports through an electronic document management operator.
Form for the report for the 4th quarter of 2018
Employers must report on Form 4-FSS four times a year. The report contains data on premiums for insurance against industrial accidents and occupational diseases (often they are simply called “injury” premiums). The current report form was approved by Order of the Social Insurance Fund dated September 26, 2016 No. 381 and is mandatory for all employers, regardless of the form of ownership and taxation regime. The new form for submitting 4-FSS for the 4th quarter of 2021 was not approved. Therefore, it makes no sense to look for a new 4-FSS form to download.
You can download the current report form here .
How to fill out if activity is suspended
Companies suspend operations infrequently. In most cases, this situation occurs in non-profit organizations; public sector employees are “frozen” much less often.
If the activity of the entity is suspended, there are no taxable charges in favor of employees, it is necessary to submit a zero 4-FSS. Even if there were no accruals in favor of full-time employees in the billing period, for example, if a non-profit organization did not make payments throughout 2021, then still submit the report on time.
Officials did not provide any exceptions; a zero 4-FSS report is required to be submitted to inspectors. A fine will be issued for failure to pass zero marks. To prevent the application of sanctions, you will have to fill out the title page of the 4-FSS form and tables numbered 1, 2 and 5.
This is what 4-FSS zero reporting looks like for 2021:
Features of filling out 4-FSS
Representatives of the Social Insurance Fund require that basic rules be followed when drawing up a reporting form for injuries. Key rules on how to fill out form 4-FSS without errors:
- It is acceptable to fill out the 4-FSS form by hand. Use only black or blue ink for notes.
- All pages of the paper report are signed by the head of the organization indicating the date of signing. Don't forget to put the page number in the special field at the top.
- Corrections are not allowed. If you made a mistake on one of the pages, you will have to rewrite it.
- The electronic version of 4-FSS must be certified with a qualified signature of an authorized person of the institution. The electronic form must be checked in specialized verification programs before sending.
It is not necessary to print out 4-FSS pages that lack information and submit them to Social Security.
Filling out table 5 of form 4-FSS
This table contains information regarding the conduct of special workplace assessments (SWA) and medical examinations of personnel. The section contains the following information:
- the total number of employees of the company;
- the number of workplaces for which a special assessment was carried out;
- the number of items that were recognized as harmful or dangerous (detailed by hazard class 3 and 4);
- the number of employees engaged in heavy and hazardous work;
- the number of persons among them who underwent medical examinations.
A company obligated to submit reports to the Fund can do so in three ways: the new 4FSS form from 2021 and fill it out manually, draw up a document using an accounting system (for example, 1C) or install a program for preparing information from the official FSS website. The first option is fraught with errors and inaccuracies; the other two are more preferable for an accountant, because specialized services carry out primary control over the compliance of the entered data with current legal requirements.
The procedure for drawing up a 4-FSS report by a budget organization
Let's look at a clear example of filling out form 4-FSS: GBOU DOD SDUSSHOR "ALLUR" receives funding from the regional budget. OKVED 93.1 corresponds to group 1 - tariff 0.2%. The average number of employees for the reporting period was 28 people. Employment contracts have been concluded with all employees.
Total accruals for the four quarters of 2021 are 9,000,000 rubles, including in the 4th quarter of 2021:
- October - 1,000,000 rubles;
- November - 1,000,000 rubles;
- December - 1,000,000 rubles.
| Name of section of form 4-FSS | How to fill out |
| Title page | We enter information about the organization in the following order:
|
| Table 1 | In the tabular section we indicate information about accruals made to employees, amounts not included in the calculation of insurance premiums, and the taxable base. We indicate the information by month, and the total amount - on an accrual basis. We obtain information for filling out the reporting form by generating a turnover sheet for account 302.10 “Calculations for wages and accruals for wage payments.” We determine the contribution rate in accordance with the professional risk class. |
| table 2 | We fill in information about accrued insurance premiums for injuries and information about the transfer of payments to the budget. We obtain the data for the table by generating a turnover sheet for account 303.06 “Calculations for insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.” |
| Table 3 | To be completed if available:
|
| Table 4 | Information about employees injured on the territory of a budgetary institution or while performing their official duties. If there are none, put dashes. |
| Table 5 | Information about the special assessment of working conditions. If a special assessment was not carried out, put dashes in the cells. |
