Filling out table 2 of form 4-FSS

How to fill out the form

The current report form in Form 4-FSS for filling out is approved by Appendix No. 1 to the order of the Social Insurance Fund of Russia dated September 26, 2016 No. 381.

The official name of form 4-FSS is “Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance coverage.”

This order also approved the procedure for filling out the 4-FSS calculation (Appendix No. 2).

Form 4-FSS consists of several sheets that can be filled out or not depending on the situation:

Title page.
Table 1 “Calculation of the base for calculating insurance premiums.”
Table 1.1 “Information required for calculating insurance premiums by policyholders specified in clause 2.1 of Art. 22 of Federal Law No. 125-FZ of July 24, 1998.”
Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases.”
Table 3 “Expenses for compulsory social insurance against accidents at work and occupational diseases.”
Table 4 “Number of victims (insured) due to insured events in the reporting period.”
Table 5 “Information on the results of a special assessment of working conditions (results of certification of workplaces for working conditions) and mandatory preliminary and periodic medical examinations of workers at the beginning of the year.

Do I need to submit a zero report 4-FSS? It turns out yes. The procedure for filling out the zero 4-FSS has its own characteristics. They can be viewed in ConsultantPlus:

Law No. 125-FZ and the Procedure do not provide for the release of the insurer from fulfilling the obligation to submit a calculation in the event of absence in the reporting (calculation) period of payments in favor of the insured persons, the amount of insurance premiums payable (the so-called “zero” reporting), or other indicators , which must be reflected in the calculation.
Read the complete solution.
Next, we will consider the procedure for filling out each of the parts and tables of form 4-FSS. But first, the general requirements for completing the calculation.

Mandatory zero sheets

Social insurance expects 4-FSS from policyholders in any case - whether they made payments in the reporting period in favor of individuals or not. If there is nothing to write down in the report, the employer will be required to submit a 4-FSS zero calculation completed according to special rules.

Its main difference from a regular (data-filled) calculation is the reduced volume of tables presented.

If in one of the quarters, for example, in the first, you had accruals for hired employees, but not in subsequent quarters, the report until the end of the year will not be zero, because some lines are filled with a cumulative total. ConsultantPlus experts explained the nuances of filling out each line of form 4-FSS. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.

Calculation 4-FSS - 2021 is filled out on the form approved. by order of the FSS dated September 26, 2016 No. 381, as amended. from 06/07/2017. You can download it below.

The minimum set of sheets and tables of the report is defined in clause 2 of Appendix No. 2 to Order No. 381 - it includes:

title page;
3 tables (1 - calculation of the base for calculating insurance premiums, 2 - calculation of injury premiums and 5 - results of assessing working conditions).

These are mandatory sheets for 4-FSS. The remaining calculation tables (1.1, 3 and 4) may not be filled out - this is indicated in clause 2 of the Procedure for registration of 4-FSS, approved. by order No. 381 (Appendix No. 2). Therefore, you can create a zero calculation without them.

We will talk about the specifics of filling out the cells of the zero calculation tables in the next section.

General rules for filling out 4-FSS

4-FSS is filled out on a computer or by hand with a ballpoint (fountain) pen in black or blue in block letters.

one is entered in each line and its corresponding columns . If there are no indicators provided for in Form 4-FSS, a dash is placed in the line and the corresponding column.

The title page, tables 1, 2 and 5 must be submitted by all employers.
If there are no indicators to fill out tables 1.1, 3 and 4, they are not filled out or submitted.

How to fix errors

The following steps need to be taken:

Cross out the incorrect indicator value.
Enter the correct one.
Sign the employer or his representative on the correction, indicating the date of the correction.
Certify with the seal (if any) of the employer (legal successor) or his representative.

Errors may not be corrected by correction or other similar means.

After completing the filling of 4-FSS, enter the continuous numbering of the completed pages in the “page” field.

At the top of each page to be filled out, the fields “Insured's Registration Number” and “Subordination Code” are filled in in accordance with the notice (notification) of the insured issued during registration (registration) with the territorial body of the Social Insurance Fund.

At the end of each page, the signature of the policyholder (legal successor) or his representative and the date of signing 4-FSS are affixed.

What amendments have been made to 4-FSS since 2018

No changes have been made to the 4-FSS form since 2021. Therefore, let us recall what changes were made to Form 4-FSS before 2018. In any case, they should be taken into account when preparing reports for the 1st quarter of 2021.

In the 4-FSS form, the title page and table 2 have changed. A new field has appeared on the title page. It is filled out by budgetary organizations.

If the organization receives funding from the federal budget, then in the new field of the title page you need to indicate c1, from the regional - 2, from the local - 3. If the funding is mixed, put 4. Commercial firms should leave the new field empty.

Two new lines 1.1 and 14.1 were added to Table 2 for companies that were reorganized in the reporting period or deregistered a separate division: In lines 1.1 and 14.1, companies record the balance of debt at the beginning of the year for the reorganized one or the debt to the Social Insurance Fund. If the amendments do not affect the company, dashes should be added to the new lines.

Filling out the title page of 4-FSS

The title page is filled out by the policyholder, except for the subsection “To be filled out by an employee of the territorial body of the Fund.”

FIELD	HOW TO FILL OUT/WHAT TO INDICATOR
Policyholder registration number	Employer registration number in the Social Insurance Fund system
Subordination code	Consists of 5 cells and indicates the territorial body of the Social Insurance Fund in which the policyholder is currently registered.
Correction number	When submitting the initial payment, indicate code 000. If changes are reflected (updated calculation for the corresponding period), enter a number. It indicates which 4-FSS, taking into account the changes and additions made, is being handed over. For example: 001, 002, 003,…010. In this case, the updated calculation is submitted in the form that was in force in the period for which errors (distortions) were identified. As you can see, filling out the updated 4-FSS has its own peculiarities. ConsultantPlus will tell you how and in what cases to fill it out Depending on the situation, submitting an updated estimate may be your right or obligation. The obligation to submit an updated calculation arises if... (read more).
Reporting period (code)	This is the period for which the calculation is submitted, and the number of requests for the allocation of the necessary funds for the payment of insurance compensation. When submitting 4-FSS for 1 quarter, half a year, 9 months and a year, fill out only first 2 cells. When applying for the allocation of the necessary funds to pay insurance coverage, only the last 2 cells are filled out. Reporting periods are 1st quarter, half-year and 9 months of the calendar year. They are designated respectively as “03”, “06”, “09”. The billing period is a calendar year, which is designated by the number “12”. Read also: How to draw up an application for property tax relief for pensioners? The number of requests for the allocation of the necessary funds for the payment of insurance compensation is indicated as 01, 02, 03, ... 10.
Calendar year	For the billing period for which the 4-FSS is submitted (adjusted calculation)
Termination of activities	Fill out only in case of termination of the organization’s activities due to liquidation or termination of the activities of the individual entrepreneur. In these cases, the letter “L” is indicated.
Full name of the organization, separate division/full name. (the latter if available) individual entrepreneur, individual	Name: organizations - in accordance with the constituent documents; branches of a foreign company operating in the Russian Federation; separate division. When submitting a calculation by an individual entrepreneur/lawyer/private notary/head of a peasant farm, an individual not an individual entrepreneur, indicate his last name, first name, patronymic (the latter if available). Completely, without abbreviations, in accordance with the identity document.
TIN	This is the taxpayer identification number 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 its location in Russia. For an individual, not an individual entrepreneur, as well as an individual entrepreneur, the TIN is indicated in accordance with the Certificate of registration with the tax authority of the individual at the place of residence in the territory of the Russian Federation. When an organization fills out a TIN, which consists of 10 characters, in the zone of 12 cells reserved for recording the TIN indicator, zeros (00) should be entered in the first two cells.
checkpoint	This is the reason code for registration at the location of the organization. Indicate 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 its location on the territory of Russia. The checkpoint at the location of the separate division is indicated in accordance with the Notification 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 division on the territory of Russia.
OGRN (OGRNIP)	This is the main state registration number in accordance with the Certificate of State Registration of a legal entity formed in accordance with the legislation of the Russian Federation, at its location in Russia. For individual entrepreneurs (OGRNIP) indicate 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 13 characters, in the zone of 15 cells reserved for recording the OGRN indicator, zeros (00) should be entered in the first two cells.
OKVED code	Indicated according to the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2) according to main type of economic activity of the policyholder. The main OKVED is determined in accordance with: Decree of the Government of the Russian Federation dated December 1, 2005 No. 713 “On approval of the Rules for classifying types of economic activities as professional risk”; Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55 “On approval of the Procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as types of economic activity of the insurer’s divisions that are independent classification units” (hereinafter referred to as Order No. 55 ). Newly created organizations indicate the code according to the state registration authority, and starting from the 2nd year of activity - a code confirmed in the prescribed manner by the territorial bodies of the Social Insurance Fund. An employer who has independent classification units, allocated in accordance with Order No. 55, submits 4-FSS, compiled for the organization as a whole and for each division that is an independent classification unit.
Public sector entity: 1 – Federal budget 2 – Budget of a constituent entity of the Russian Federation 3 – Municipal budget 4 – Blended finance	The identification of the insured as a budget organization is indicated in accordance with the source of financing.
Contact phone number	City or mobile telephone number of the policyholder/legal successor or representative of the policyholder with the city code or mobile operator, respectively. The numbers are filled in in each cell without dashes or parentheses.
Fields for specifying the registration address	Legal entities indicate their legal address. Individual, individual entrepreneur – registration address at the place of residence.
Average number of employees	Indicate calculated in accordance with the federal statistical observation forms approved by law and instructions for filling them out for the period from the beginning of the year. In a company, for example, there may be a single employee, and that employee is an external part-time worker. How to fill out Form 4 for him - FSS in terms of wages and average headcount, reviewed in ConsultantPlus: Employees hired part-time from other organizations are not included in the payroll (clause 78 of Instructions No. 711). Read the complete solution.
Number of working disabled people Number of workers engaged in work with harmful and (or) hazardous production factors	The payroll number calculated in accordance with the federal statistical observation forms approved by law and instructions for filling them out as of the reporting date.
The calculation is presented on With the attachment of supporting documents or their copies on	Information on the number of pages of 4-FSS and the number of attached sheets of supporting documents
I confirm the accuracy and completeness of the information specified in this calculation	Fields “1 – policyholder”, “2 – representative of the policyholder”, “3 – legal successor”. If the accuracy and completeness of 4-FSS is confirmed: the head of an organization/individual entrepreneur or an individual – enter the number “1”; representative of the policyholder – “2”; legal successor of the liquidated organization – “3”. In the field “F.I.O. (the latter if available) the head of the organization, individual entrepreneur, individual, representative of the policyholder,” depending on who signs: the head of the organization - the policyholder/legal successor - indicate the last name, first name, patronymic (the latter if available) of the head of the organization in full in accordance with the constituent documents; individual, individual entrepreneur - indicate last name, first name, patronymic (the latter if available); representative of the policyholder/legal successor individual - indicate the last name, first name, patronymic (the latter if available) in accordance with the identification document; representative of the policyholder/legal successor legal entity - indicate the name of this legal entity in accordance with the constituent documents, affix the seal of the organization.
Signature date M.P.	Signature of the policyholder/legal successor or his representative, date of signing the Calculation. If submitted by an organization, put a stamp (if any)
Document confirming the authority of the representative	Type of document confirming the authority of the policyholder's representative/legal successor

Step-by-step instructions for filling out Form 4 FSS

New form 4-FSS for 9 months of 2021: when to submit

Calculation in form 4-FSS must be submitted at the end of each reporting period (1st quarter, half-year, 9 months, year) (clause 2, part 9, article 15, clause 1, article 24 of law No. 125-FZ).

Moreover, if the last day for submitting Form 4-FSS falls on a weekend or non-working holiday, then it must be submitted on the next working day.

Composition of the 4-FSS form for the third quarter of 2017

Form 4-FSS contains both mandatory sheets and tables that are always submitted, and tables that are filled out and submitted only if there is data to fill them out (let’s call them “additional”):

Mandatory sheet and tables	Additional tables
Title page	Table 1.1 “Information required for calculating insurance premiums by policyholders indicated...”
Table 1 “Calculation of the base for calculating insurance premiums”	Table 3 “Expenditures on compulsory social insurance against accidents at work and occupational diseases”
Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases”	Table 4 “Number of victims (insured) in connection with insured events in the reporting period”
Table 5 “Information on the results of the special assessment of working conditions...”

General requirements for filling out Calculation 4-FSS

Let's talk about some of the requirements for filling out Form 4-FSS when submitting it on paper. The calculation can be filled out either on a computer and printed on a printer, or filled out by hand in block letters with a ballpoint or fountain pen in black or blue.

Only one indicator is entered in each line and its corresponding column. If there is no indicator, a dash is added.

If an error is made in the 4-FSS form, the incorrect value is crossed out and the correct value is entered.

The correction is certified by the signature of the policyholder or his representative indicating the date of correction.

If the policyholder has a seal, the corrections must be certified with it.

Correction of errors by correction or other similar means is not permitted.

After the form in the required volume of tables has been prepared, sequential numbering of the completed pages is entered in the “page” field in the Calculation.

On each completed page, at the top, you must fill in the fields “Insured Registration Number” and “Subordination Code.”

You can find this data in the notification (notice) received by the policyholder upon registration with the territorial body of the Social Insurance Fund.

At the bottom of each page of the Calculation is the signature of the policyholder (his representative) and the date of signing is indicated.

The procedure for filling out the Title Page and Calculation Tables 4-FSS can be found in Appendix No. 2 to FSS Order No. 381 dated September 26, 2016.

For policyholders who are registered with the Social Insurance Fund of the constituent entities of the Russian Federation participating in the pilot project, the specifics of filling out form 4-FSS are approved by the Social Insurance Fund Order No. 114 dated March 28, 2017.

The calculation according to Form 4-FSS should be filled out in the following sequence.

Filling out the title page

It must indicate (clauses 5.1, 5.7 - 5.14 of the Procedure for filling out form 4-FSS):

information about the organization (name, INN, KPP, OGRN, registration number in the Social Insurance Fund, address specified in the organization’s charter, code of the insurance premium payer);

average number of employees.

Please note that in the “Average number of employees” field, you must indicate the average number of employed employees as of September 30, 2021, including those on annual leave.

But those who are on maternity leave or child care leave do not need to be counted (clause 5.14 of the Procedure in the new edition).

Let’s add a few words about the column “Insured Code”. Take the first three characters from Appendix No. 1 to the Procedure for filling out the calculation in Form 4-FSS. The next two signs are from Appendix No. 2 to the same Order.

The last two signs are filled out in accordance with Appendix No. 3 to the Procedure. For example, a commercial company under the general taxation regime, which pays contributions according to the basic tariff, has the code: “071/00/00”.

Next, you should fill in all the necessary tables.

Section I of Form 4-FSS

Section I is devoted to contributions to compulsory social insurance in case of temporary disability and in connection with maternity.

In Sect. I includes nine tables.

Filling out Table 1 “Calculation of the base for calculating insurance premiums” of the Calculation form

Here you need to calculate the basis for calculating insurance premiums.

In line 1 you must write all payments in favor of employees for the reporting period, including amounts exceeding the threshold of 718,000 rubles.

In line 2, the corresponding columns reflect amounts that are not subject to insurance premiums in accordance with Article 20.2 of Law No. 125-FZ. That is, line 2 of Table 3 should reflect payments that are not subject to insurance premiums.

Line 3 reflects the base for calculating insurance premiums, which is defined as the difference in line indicators (line 1 – line 2);

That is, in line 3 of Table 3, write the amounts that went beyond the limit - more than 718,000 rubles.

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

Line 5 indicates the amount of the insurance tariff, which is set depending on the class of professional risk to which the insured belongs (separate division).

Filling out Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” of the Calculation form

In Table 2, Form 4-FSS, you need to indicate the calculation base, tariffs and the status of mutual settlements with the FSS of the Russian Federation for contributions to insurance against industrial accidents and occupational diseases.

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

And this class depends on the type of economic activity.

Here are the basic rules for filling out Table 2, indicating the relevant points of the Instructions for filling out Form 4 of the Social Insurance Fund.

So,

The table is filled out based on the policyholder's accounting records.

When filling out the table:

11.1. Line 1 reflects the amount of debt for insurance premiums from industrial accidents and occupational diseases that the insurer has accumulated 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;

11.2. line 2 reflects the amount of accrued insurance contributions for compulsory social insurance against accidents at work and occupational diseases from the beginning of the billing period in accordance with the amount of the established insurance tariff, taking into account the discount (surcharge). The amount is divided “at the beginning of the reporting period” and “for the last three months of the reporting period”;

11.3. line 3 reflects the amount of contributions accrued by the territorial body of the Fund based on reports of on-site and desk audits;

11.4. line 4 reflects the amounts of expenses not accepted for offset by the territorial body of the Fund for past billing periods based on reports of on-site and desk inspections;

11.5. line 5 reflects the amount of insurance premiums accrued for previous billing periods by the policyholder, subject to payment to the territorial body of the Fund;

11.6. line 6 reflects the amounts received from the territorial body of the Fund to the bank account of the policyholder in order to reimburse expenses exceeding the amount of accrued insurance premiums;

11.7. line 7 reflects the amounts transferred by the territorial body of the Fund to the policyholder’s bank account as a return of overpaid (collected) amounts of insurance premiums, offset of the amount of overpaid (collected) insurance premiums to pay off the debt on penalties and fines to be collected.

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

11.9. Line 9 shows the amount of debt at the end of the reporting (calculation) period based on the policyholder’s accounting data:

line 10 reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting (calculation) period, formed due to the excess of expenses incurred for compulsory social insurance against accidents at work and occupational diseases over the amount of insurance premiums subject to transfer to the territorial body of the Fund;

line 11 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the end of the reporting period;

11.10. Line 12 shows the amount of debt at the beginning of the billing period:

line 13 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 compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance contributions subject to transfer to the territorial body of the Fund, which during the billing period did not changes (based on the policyholder’s accounting data);

line 14 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the beginning of the billing period;

11.11. the indicator of line 12 must be equal to the indicator of lines 9 of the Calculation for the previous billing period;

11.12. line 15 reflects the costs of compulsory social insurance against industrial accidents and occupational diseases 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”;

11.13. line 16 reflects the amounts of insurance premiums transferred by the policyholder 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;

11.14. line 17 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 policyholders or the industry for writing off arrears, as well as in the event that the court adopts an act in accordance with which the insurer loses the ability to collect arrears and debt 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 to the court for the collection of arrears and arrears of penalties;

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

11.16. line 19 reflects the debt owed by the policyholder at the end of the reporting (calculation) period based on the policyholder's accounting data, including arrears (line 20).

Filling out Table 3 “Expenses for compulsory social insurance against accidents at work and occupational diseases” of the Calculation form

Here you need to reflect the calculation of the base for contributions for injuries.

When filling out the table:

12.1. Lines 1, 4, 7 reflect the expenses incurred by the policyholder 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 to the injured person working outside;

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

12.2. Line 9 reflects expenses incurred by the insurer 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 industrial injuries and occupational diseases of workers and sanatorium and resort treatment of workers engaged in work with harmful and (or) hazardous production factors, approved by Order of the Ministry of Labor dated December 10, 2012 No. 580n (registered Ministry of Justice dated December 29, 2012 No. 26440) as amended by orders of the Ministry of Labor dated May 24, 2013 No. 220n (registered by the Ministry of Justice dated July 2, 2013 No. 28964), dated February 20, 2014 No. 103n (registered by the Ministry of Justice dated May 15, 2014 No. 3228 4), from 04/29/2016 No. 201n (registered by the Ministry of Justice on 08/01/2016 No. 43040), dated 07/14/2016 No. 353n (registered by the Ministry of Justice dated 08/08/2016 No. 43140);

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

12.4. line 11 reflects for information purposes the amount of accrued and unpaid benefits, 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 was not missed;

12.5. Column 3 shows the number of paid days for temporary disability due to an industrial accident or occupational disease (vacation for sanatorium treatment);

12.6. Column 4 reflects cumulative expenses from the beginning of the year, offset against insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

We present the contents of the lines and columns of the Table of the new form 4-FSS in the form of a table.

Count	Content
on lines 1, 4, 7	expenses incurred by the policyholder in accordance with current regulatory legal acts, cumulatively for the first quarter, half year, 9 months of the current period and the year
on lines 2, 5	expenses incurred by the insured to the injured person working on a part-time basis
on lines 3, 6, 8	expenses incurred by the insured who suffered in another organization
on line 9	expenses incurred by the insurer to finance preventive measures to reduce industrial injuries and occupational diseases are reflected
line 10	control line, which shows the sum of the values of lines 1, 4, 7, 9
on line 11	The amount of accrued and unpaid benefits is reflected for reference, 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	shows the number of paid days for temporary disability due to an accident at work or occupational disease (leave for sanatorium treatment)
in column 4	expenses are reflected on an accrual basis from the beginning of the year, offset against insurance contributions for compulsory social insurance against industrial accidents and occupational diseases

Filling out table 10

This table is filled out by all organizations. It is intended to reflect the results of a special labor assessment.

The data in it must be indicated as of January 1, 2017.

If the Organization has not conducted certification (note that the Organization has the right not to conduct certification until December 2018), then in this case the total number of jobs should be entered in column 3, and columns 4-6 do not need to be filled out.

Filling out table 1.1 “Information required for calculating insurance premiums by policyholders specified in paragraph 21 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ” of the Calculation form

After filling out all the necessary tables, lastly fill out Table 1 of section. I.

Table 1 provides information on accrued and paid insurance premiums, as well as on the status of the organization’s settlements with the Federal Social Insurance Fund of the Russian Federation at the beginning and end of the reporting period.

Here are the basic rules for filling out Table 1, indicating the relevant points of the Instructions for filling out Form 4 of the Social Insurance Fund.

When filling out the table:

9.1. the number of completed lines in Table 1.1 must correspond to the number of legal entities or individual entrepreneurs to which the insurer temporarily sent its employees under an agreement on the provision of labor for workers (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 No. 1032-1 “On employment in the Russian Federation” (hereinafter referred to as the agreement), other federal laws;

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

9.3. Column 5 indicates the total number of employees temporarily assigned under a contract to work for a specific legal entity or individual entrepreneur;

9.4. Column 6 reflects payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are charged, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.5. Column 7 reflects payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.6. columns 8,10,12 reflect payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.7. in columns 9,11,13, payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.8. Column 14 indicates the amount of the insurance rate, which is set depending on the class of professional risk to which the receiving legal entity or individual entrepreneur belongs;

9.9. Column 15 indicates the amount of the insurance rate of the receiving legal entity or individual entrepreneur, 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.

Special assessment of working conditions and mandatory medical examinations

In order to establish a discount or premium to the rate of contributions “for injuries”, it is necessary to inform the Social Insurance Fund about the results of a special assessment of working conditions and mandatory medical examinations of employees.

Such information is reflected in Table 5.

Table 5 of the calculation in form 4-FSS is filled out based on the data (clauses 29.1, 29.2 of the Procedure for filling out form 4-FSS):

a report on the special assessment (certification) of working conditions carried out in the organization;

medical records, reports and other documents issued based on the results of mandatory preliminary and periodic medical examinations of employees.

All data in Table 5 is indicated as of January 1 of the reporting year.

Filling out table 1 “Calculation of the base for calculating insurance premiums”

Line 1	The corresponding columns reflect the amounts of payments and other remunerations accrued in favor of individuals in accordance with Art. 20.1 of Law No. 125-FZ of July 24, 1998 (hereinafter referred to as Law No. 125-FZ) on a cumulative basis from the beginning of the billing period and for each of the last 3 months of the reporting period.
Line 2	In the corresponding columns - amounts not subject to insurance premiums (Article 20.2 of Law No. 125-FZ).
Line 3	Base for calculating insurance premiums. This is the difference between lines 1 and 2.
Line 4	In the corresponding columns - the amount of payments in favor of working disabled people
Line 5	The amount of the insurance tariff, which is set depending on the class of professional risk to which the insured is assigned (a separate division).
Line 6	The percentage of discount to the insurance rate established by the territorial body of the Social Insurance Fund for the current calendar year in accordance with the Rules (approved by Decree of the Government of the Russian Federation of May 30, 2012 No. 524 (hereinafter referred to as Rules No. 524).
Line 7	The percentage of the premium to the insurance tariff established by the territorial body of the Social Insurance Fund for the current calendar year (Rule No. 524).
Line 8	Date of the order of the territorial Social Insurance Fund to establish an additional premium to the insurance tariff for the policyholder (separate unit)
Line 9	The amount of the insurance rate taking into account the established discount or surcharge. Fill in with two decimal places after the decimal point.

An employer can pay not only wages, but also make payments under GPC agreements, contracts, daily allowances, financial assistance, etc. How to reflect various payments in the 4-FSS form and when this does not need to be done, see ConsultantPlus:

Material assistance, with the exception of its individual types, must be reflected in the calculation in the general manner.
Financial assistance not exceeding... Read more.

Example of filling out 4-FSS: sample

Let's assume that Guru LLC is registered in Moscow. It employs 3 people (including the manager), with whom employment contracts have been concluded. One of the employees is a group 3 disabled person. All employees are citizens of the Russian Federation. During 2021, their numbers did not change.

For the specified period, employees of Guru LLC received payments subject to accident insurance contributions:

in 9 months 2021 – RUB 945,000.00, of which RUB 315,000.00 – for a working disabled person, RUB 630,000.00. – other employees;
for October 2021 – 105,000.00 rubles, of which 35,000.00 rubles. – disabled person, RUB 70,000.00. – the rest;
for November 2021 – 105,000.00 rubles, of which 35,000.00 rubles. – disabled person, RUB 70,000.00. – other employees;
for December 2021 – 105,000.00 rubles, of which 35,000.00 rubles. – disabled person, RUB 70,000.00. – to the rest.

In total, for 2021, employees were accrued RUB 1,260,000.00. Of these, RUB 420,000.00. – payments to a working disabled person, RUB 840,000.00. – to the rest. The organization did not make any other payments in 2021.

For contributions for injuries, Guru LLC applies a tariff of 0.40%. There are no discounts or surcharges for it.

In relation to payments to a disabled employee, the organization applies a tariff of 0.24%.

For 2021, Guru LLC accrued the following amounts of contributions for accident insurance:

for 9 months of 2021 – RUB 3,276.00;
for October 2021 – RUB 364.00;
for November 2021 – RUB 364.00;
for December 2021 – 364.00 rub.

A total of 4,368.00 rubles was accrued for 2021.

At the beginning of 2021, the LLC has no debt to the territorial body of the Social Insurance Fund and the latter has no debt to the organization.

During 9 months of 2021, Guru LLC transferred insurance premiums to the budget in the amount of 2912.00 rubles. Contributions for September 2021 in the amount of RUB 364.00. listed in October 2021.

At the end of 2021, the LLC incurred a debt in the amount of RUB 364.00. These are insurance premiums accrued for December 2021, with payment due in January 2021.

A special assessment of working conditions was carried out in 2021. The organization did not identify workplaces with harmful and/or dangerous working conditions.

There were no workplace accidents in the organization in 2021.

At the end of 2021, Guru LLC fills out and submits the title page, tables 1, 2 and 5 of the 4-FSS calculation. There are no indicators for filling out the remaining tables, so they do not need to be filled out and submitted (clause 2 of the Filling Out Procedure).

The following link shows a correct and fully completed sample 4-FSS report for 2021 (sometimes referred to as the 4th quarter). You can watch it, download it for free and use it in your work.

SAMPLE FILLING OUT 4-FSS

Filling out form 4-FSS for six months (6 months) has its own characteristics. about them with an example of filling in ConsulatePlus:

Mandatory calculation sheets: ... (read more).

Sample 4-FSS with an example for a novice policyholder

Let's consider the scheme for filling out the 4-FSS 2021 for a company created in the 3rd quarter.

Example

Initial data:

Stroika Plus LLC was registered in August 2021.
At the end of the 4th quarter, activities had not yet begun, staff had not been recruited, payments had not been made, insurance premiums had not been paid.
Only the director is on staff.
The injury contribution rate is 2.3% (without discounts or surcharges).
The SOUT is scheduled for September 2021.

Despite the lack of activity, in October 2021 the company will be required to submit its first calculation to social insurance in Form 4-FSS. It will be null because there is no data to fill:

table 1—no injury payments were accrued;
table 2 - Stroika Plus LLC did not conduct mutual settlements with the Social Insurance Fund;
table 5—there is no information about the results of special assessment tests and mandatory medical examinations.

How to complete a zero calculation, see the sample of filling out 4-FSS, the latest edition of 2021.