Form 4-FSS: filling out, form and sample

Firms and individual entrepreneurs using hired labor, from the report for 9 months of 2017, are required to submit quarterly to the Social Insurance Fund a form showing the procedure for calculating contributions for insurance against accidents and injuries, as well as a number of related information. The legally approved instructions for filling out the 4-FSS in 2021, which can be found in the public domain on the websites of information and legal systems and more, will help prevent errors in the report. Having received the necessary information, fund employees check the correctness of the calculation and the completeness of the payments made.

Who takes 4-FSS

Preparation of this reporting is the responsibility of all organizations and entrepreneurs using the services of hired specialists under employment contracts. It applies to all business entities, regardless of the field of activity and the presence or absence of a general director.

Submitting and filling out 4-FSS in 2021 is optional only for companies without staff: they have nothing to indicate in the columns of this report. Similarly, the form is not prepared by companies without a general director, which employ exclusively specialists hired under civil contracts, which do not stipulate the obligation to pay contributions for injuries (clause 1, article 5 of the Law of July 24, 1998 No. 125-FZ “On mandatory social insurance against accidents at work and occupational diseases).

Also see “Responsibility for failure to pass zero 4-FSS”.

Procedure for filling out 4-FSS for the 4th quarter of 2021

The rules for preparing and filling out the report are recorded by the FSS in Order No. 381 dated September 26, 2016 (as amended on June 7, 2017). Appendixes 1 and 2 provide the report form and the algorithm for entering data into it. Starting with reporting for 9 months of 2021, an updated reporting form is used.

FSS report for the 4th quarter of 2021 - changes compared to the form used in 2021:

• a field appeared on the title page to indicate the source of funding for budgetary organizations;
• table 2 was supplemented with a new line reserved for debt generated by reorganized policyholders or separate structures that were deregistered;
• the structure of table 2 was changed by adding a line about the Fund's debt to the deregistered separate structure.

The report is generated only on contributions for “injuries” - in connection with industrial accidents and occupational diseases.

The structure of the document is represented by the following blocks:

• title page, which provides information about the employer, the reporting period and the number of personnel included in the group of insured persons;
• table 1, reflecting information for calculating the base for insurance premiums;
• table 1.1, filled out by employers who temporarily sent their specialists to work at the facilities of third-party organizations under the terms of a labor supply agreement;
• table 2, showing the amount of accrued and paid contributions for the reporting quarter;
• table 3 - reflects the amount of costs for benefits to victims of accidents or persons who have been diagnosed with occupational diseases (this block is filled in if there are appropriate grounds);
• Table 4 shows the number of victims (filled in if data is available);
• Table 5 is intended to indicate the number of workplaces for which a special assessment was carried out, and to reflect the number of personnel who have undergone a mandatory medical examination.

The title and sections 1, 2, 5 are required to be submitted. Sections 1.1, 3 and 4 are attached if data is available to fill them out.

Filling example

Let's look at what Form 4-FSS for the 4th quarter of 2021 might look like using an example.

Voskresenye LLC pays monthly salaries to 14 full-time employees. In 2021, no industrial accidents were recorded, and the company did not receive any notifications about the occurrence of occupational diseases. The company's line of business has been assigned pro-insurance class 2, in accordance with which an insurance rate of 0.3% is used, there are no discounts or surcharges on the premium rate. The monthly wage fund is 185,000 rubles. In the 4th quarter, the company was inspected by FSS specialists; based on the inspection report, additional contributions in the amount of 250 rubles were assessed. Payment of accrued contributions and additional charges has been made in full. A special assessment was carried out for all workplaces; no harmful or dangerous working conditions were identified.

How to fill out 4-FSS for the 4th quarter of 2021 using this data:

• The title page indicates the reporting period - 2021, the fourth quarter is identified with the annual interval, therefore the code is 12. The report is primary, zeros must be entered in the "Adjustment number" field. Next, registration codes are entered, using codes from a single classifier to identify the direction of the company’s activities. The address of the business entity is entered, the average number of hired personnel is reflected, highlighting the number of disabled people from this indicator. It shows who submits the report and the date it was completed.
• Table 1 contains information on payroll monthly for the 4th quarter and the total amount of accruals for the year. These amounts will be equal to the basis for calculating contributions, since there were no excluded payments. The insurance rate is indicated below - 0.3%.
• There is no data in Table 1.1; it can be left blank, since the company did not send its employees to work at the production facilities of third parties.
• Table 2 indicates the estimated amounts of contributions for injuries from accruals for each month of the 4th quarter - 555 rubles each. (185,000 x 0.3%), as well as the amount of additional contributions accrued based on the results of the audit - 250 rubles. The total amount of obligations to the budget based on the results of the last quarter is displayed - 1915 rubles. (555 x 3 months + 250 rubles according to the inspection report). The second column of the table reflects information on payment of contributions from the beginning of the year and for the last 3 months (indicating payment details).
• Tables 3 and 4 will not be filled out and attached to the calculation, since no insured events were recorded and no benefits were paid.
• Table 5 indicates the number of jobs for which a special assessment was made - 14.

General requirements for filling out the form

Current general requirements are given in Appendix No. 2 to Order No. 381 of the Social Insurance Fund. The specified rules for filling out 4-FSS in 2021 include the following provisions:

• each form indicator is indicated in its own specially designated column;
• if there is no numerical value to indicate, a dash is placed in the field;
• all sheets of the report are continuously numbered in the format “001”, “002”, etc.;
• on each page of the form at the top of it indicate the registration number of the policyholder and the code of subordination in the Social Insurance Fund;
• all data is certified by the head of the organization or another person acting by proxy.

The listed rules for filling out FSS-4 in 2021 are relevant for companies and individual entrepreneurs submitting this report on paper. If a company prepares it using a special program, the latter itself will ensure compliance with all formal requirements and check the correctness of individual indicators.

According to the procedure for filling out 4-FSS in 2021, persons submitting a calculation on paper have the right to fill it out by hand or using computer programs with subsequent printing. Double-sided printing and stapled sheets are not permitted.

In addition, the instructions for filling out 4-FSS in 2021 suggest that corrections cannot be made to the finished document using corrective means. To make corrections, you need to cross out the incorrect value and enter the correct one. The latter is certified by the signature of an authorized person and the company’s seal (if any). In this case, be sure to indicate the current date.

Also see “Instructions for filling out 4-FSS in 2021.”

Quarterly report 4-FSS

All insurers paying premiums for accidents and occupational diseases must submit a report to the Social Insurance Fund for 2021, the new form was approved by Order of the Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381. The report form was adjusted several times, the latest innovations were regulated in a separate Social Insurance Order No. 275 dated 06/07/2017.

The current form looks like this.

The rules for filling out the document are reflected in the same Order of the Social Insurance Fund No. 381 (with the latest amendments). The surrender rules are the same for all policyholders. If the organization has 25 or more people on staff, then the report will have to be submitted in electronic format. For an average number of up to 25 employees, the company has the right to report on paper.

The deadlines depend on the format for reporting to the Social Insurance Fund in 2020. Thus, organizations required to report on paper must submit 4-FSS by the 20th day following the reporting quarter. For companies reporting electronically, the deadlines have been extended until the 25th.

We have detailed the specifics of filling out the 4-FSS report form in a separate material: “Sample for filling out the 4-FSS form.”

Example of filling out a report

Structure of the reporting form

Let us remind you that from 01/01/2017, the administration of the main part of insurance premiums passed to the tax inspectorates, therefore the current structure of the 4-FSS report differs from the version that was in effect previously. Unnecessary fields have been removed from it and new columns have been added.

Also see "".

The procedure for filling out 4-FSS in force in 2021 indicates that the form of this report consists of the following sections:

• title page;
• Tables No. 1, 2 and 5 are required to be completed by all policyholders without exception;
• Tables No. 1.1, 3 and 4 are prepared for individual categories of employers for whom the conditions specified in the instructions are met.

Also see “Required sheets of Form 4-FSS”.

To avoid mistakes when preparing the calculation, we recommend that you study our sample filling in advance.

Is there a program for filling out 4-FSS in 2021? Yes, such a service is offered by the Social Insurance Fund itself. It can be used on its official website using this link, completely free of charge.

Well-known TCS operators provide similar opportunities. Working with them will protect you from formal errors and inconsistencies in the entered data.

What information is included in the sections of the reporting form?

Let's look at the contents of the document columns that are required to be filled out by all hiring companies:

Title

The procedure for filling out 4-FSS in 2021 begins with this section. It contains information about the policyholder:

• name according to the constituent documentation;
• TIN and checkpoint;
• location;
• activity code;
• registration number in the FSS;
• subordination code.

Here they indicate for which quarter of which year the data is presented and who the recipient is. The title deed is certified by the director of the company/private entrepreneur or an authorized representative (in this case, the power of attorney number is written down).

For more information, see “Rules for filling out the title page of Form 4-FSS.”

Table No. 1

The current procedure for filling out 4-FSS for 2021 assumes that the base from which insurance premiums are calculated is calculated here. The accountant’s task is to correctly indicate what is subject to taxation and what is not. Indicate the value of the current tariff, taking into account surcharges and discounts provided by the Social Insurance Fund.

For more information, see “How to fill out Table 1 of Form 4-FSS.”

Table No. 2

This is a direct calculation of the amount of contributions that need to be transferred. The accountant writes down the amount of the existing debt and the amount of liabilities accrued for the current quarter.

For more information, see “Rules for filling out Table 2 of Form 4-FSS.”

Table No. 5

A few words about how to fill out 4-FSS in 2021 in this part: you need to indicate in tabular form the results of a special assessment of working conditions, on which the insurance rate depends.

For more information about this, see “Filling out Table 5 of Form 4-FSS.”

Form 4-FSS in 2021

Home / Reporting for employees

The 4-FSS calculation is a type of quarterly reporting that all employers (organizations, individual entrepreneurs, individuals who do not have individual entrepreneur status) are required to submit to the Social Insurance Fund.

This calculation reflects the amounts of contributions accrued and paid to the fund for social insurance of hired personnel against injuries and occupational diseases, as well as payments to social security employees.

From 01/01/2017, the administration of contributions for compulsory social insurance was transferred to the Federal Tax Service, and only contributions for injuries remained under the control of the FSS. Therefore, by order of the Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381, the updated form 4-FSS was approved, which was in force for six months.

Further, on 06/07/2017, by order of the FSS of the Russian Federation No. 275, the form was again edited. Thus, starting from the reporting period for 9 months of 2021, the 4-FSS calculation was presented taking into account all changes and additions approved by the above regulations.

In 2021, last year’s form remains fully current; no changes are envisaged from 01/01/2018.

Download form 4-FSS (Excel)

View a sample of filling out 4-FSS

You can generate a 4-FSS calculation without errors through this service, which has a free trial period.

Deadlines for 4-FSS 2018

The form is submitted quarterly. The reporting periods are 1st quarter, six months, and 9 months; the billing period is the calendar year.

Form submission deadlines:

• until the 20th day (inclusive) of the month following the reporting (billing) period, if the report is submitted on paper;
• until the 25th day (inclusive) of the month following the reporting (billing) period, if the transfer is carried out electronically (via TCS channels).

If the last day for submitting the form falls on a holiday or weekend, the deadline for submitting the form is the next business day.

Deadlines for submitting the form:

Calculation submission methods

Employers whose average number of employees is less than 25 people can choose between paper and electronic payment methods.

1) Calculation on paper is presented:

• in person or through a representative (with presentation of the appropriate power of attorney) to the territorial office of the Social Insurance Fund at the place of registration of the policyholder, in 2 copies;
• by mail, by a valuable letter with a list of attachments, in 1 copy.

Business entities with more than 25 employees are required to submit payments exclusively electronically.

2) The electronic report is signed with an electronic signature (qualified electronic digital signature) and sent to the Social Insurance Fund:

• through an electronic document management operator (if the policyholder has entered into an agreement with one of the operators to submit reports electronically);
• through the gateway for accepting payments from policyholders on the FSS website (you must go through the registration procedure on the fund’s portal).

Separate divisions of the policyholder submit 4-FSS independently if they have a separate balance sheet, their own current account and pay salaries to staff; in other cases, the indicators for the branch are included in the calculation of the parent organization.

Please note: from 01/01/2018, you can submit reports to the Social Insurance Fund through the branches of the MFC “My Documents” on an extraterritorial basis within the territory of the Russian Federation (regardless of the location of the organization or the place of residence of the individual entrepreneur) subject to an agreement on interaction between government agencies. These changes were introduced by law dated December 5, 2017 No. 384-FZ.

Zero form 4-FSS

View sample zero calculation 4-FSS

The fact that there was no economic activity in the reporting period (including the absence of accruals in favor of personnel) does not exempt the employer from submitting a calculation in Form 4-FSS.

Thus, such organizations, in which the only employee is the general director, are required to report to the Social Insurance Fund.

If there are no accruals to employees in the reporting period, you need to fill out a zero report containing the required sheets (title and tables 1, 2, 5) and submit it to your Social Insurance Fund office.

At the same time, individual entrepreneurs without employees do not submit Form 4-FSS.

Individual entrepreneurs who have entered into GPC agreements (contracting, provision of services) with employees are also exempt from submitting calculations, if the terms of such agreements do not provide for the payment of contributions for injuries.

Instructions for filling out 4-FSS

General requirements

1. The calculation is filled out manually with black (blue) ink or using computer technology.

2. Only one indicator is entered in each individual row (table cell). If the indicator is missing, a dash is added.

3. The form consists of a title page and 6 tables. In this case, the title page and tables 1, 2 and 5 must be submitted by all payers of contributions.

If there is no data to fill out tables 1.1, 3, and 4, the sheets containing the table data are not included in the form.

4. Data can be corrected by crossing out the erroneous indicator and entering the correct value, and the correction is certified by the signature and seal (if any) of the policyholder (or his authorized representative) indicating the date of correction

5. The use of correction fluid is prohibited.

6. On each sheet of the report, the registration number and subordination code from the notification of the policyholder received by the Social Insurance Fund upon registration are indicated.

7. The signature of the payer of contributions (his representative, legal successor) and the date of signing of the form are affixed to all submitted sheets.

Title page

1. The title is drawn up by the payer of contributions, except for the block intended to be filled out by a fund employee.

2. The correction number line should be “000” when submitting the form for the first time. If there is a need to correct previously submitted information, updated reports are submitted indicating codes “001”, “002”, etc.

Important: the updated report should be submitted on the form that was valid in the billing period for which inconsistencies were identified.

3. In the “Reporting period” field, enter the period code and the number of requests from the employer for reimbursement of social security funds.

This field is filled in as follows:

• when submitting a report for the 1st quarter, half year, 9 months. and year, only the first two cells are filled in, indicating the codes: “03”, “06”, “09” and “12” respectively;
• when the policyholder applies for the allocation of funds before the end of the reporting (settlement) period (when submitting an interim calculation), only the last two cells are filled in, the serial number of the application is indicated: “01”, “02”, etc.;
• when applying for compensation based on the results of the reporting (settlement) period, indicate the period code and the serial number of the application.

4. The “Calendar year” field indicates the year for which (during which) the information is being submitted.

5. The “Cessation of activity” cell is filled in only when the policyholder is liquidated; in this case, the letter “L” is entered.

6. Next, write down the full name of the organization (full name, individual entrepreneur), and also fill in the codes sequentially: TIN, KPP (if available), OGRN (OGRNIP).

When filling out the TIN and OGRN codes for legal entities, zeros are placed in the first two cells.

7. The OKVED code is filled in. At the same time, newly created entities indicate the code according to the registration documents, and starting from the second calendar year of activity, they enter the code confirmed by the Social Insurance Fund.

8. The corresponding indicator in the “Budgetary organization” cell is entered only by state employees indicating the code of the source of funding.

9. Next, write down the contact phone number without using brackets or dashes, as well as the subject’s address.

10. The following lines indicate the average number of the insurer's personnel, as well as the number of disabled workers and workers in hazardous industries.

11. The number of pages of calculation and supporting documents is indicated next to it.

12. Then fill in the “Confirmation of information accuracy” block.

The code of the person who signed the calculation is indicated:

• “1” – if the form is signed by the head of the organization (individual entrepreneur, individual who is not an individual entrepreneur);
• “2” – if the calculation is certified by a representative of the policyholder;
• “3” – if the information is confirmed by the legal successor of the liquidated company.

Then indicate your full name. such person (name of the successor company), his signature and date. A seal impression (if any) is affixed below.

If the calculation is signed by a representative, fill in the name and details of the document confirming his authority.

Table 1

The table is intended to reflect data on the base from which contributions for occupational diseases and injuries are calculated.

Table 1.1

To be completed if during the reporting period the policyholder temporarily provided its employees to other organizations (IP). Therefore, the number of completed rows in the table must correspond to the number of entities to which personnel were sent.

table 2

Filled out based on the accounting data of the contribution payer.

Table 3

Formed if the insured had expenses for insurance compensation: payment of hospital benefits for industrial accidents, payments for rehabilitation and sanatorium treatment after an injury, etc.

Wherein:

• Column 3 should show the number of paid days of vacation for sanatorium treatment or days of sick leave for injuries;
• in column 4, you need to reflect the costs on an accrual basis from the beginning of the year, which were offset against contributions for injuries.

Table 4

It is located on the same sheet as Table 3. It reflects information from reports on injuries at work and occupational diseases, as well as the number of injured workers.

Table 5

The table serves to reflect information about a special assessment of working conditions, as well as information about medical examinations of employees at the beginning of the year.

Clarification and control ratios for 4-FSS

If the policyholder discovers errors in the submitted calculation, which led to an underestimation of the premium base, a corrective report must be submitted.

Clarification will also be required if the following errors are detected:

• the policyholder's debt at the beginning of the billing period from line 1 of table 2 of the form does not coincide with the debt in line 19 of table 2 of the calculation for the previous billing period;
• incorrect indicators are reflected in columns 3, 4, 5, 6 of line 1 and columns 7, 8 of line 2 of table 5.

You can independently check the correctness of the report using the control ratios that are listed in Appendix No. 3 to Order No. 83 of the Federal Tax Service of the Russian Federation dated March 09, 2017.

The table selectively shows some logical control indicators for calculation:

Programs for filling out and checking 4-FSS

First of all, you should pay attention to software developed directly by the FSS. On the fund’s website you can download the program “Preparation of calculations for the Social Insurance Fund”: https://fss.ru/ru/fund/download/55818/

This software allows you to:

• fill out form 4-FSS;
• print the prepared report;
• save information as XML file;
• sign and encrypt the report using an electronic signature (EDS);
• view receipts for submitted reports.

There is also an interface on the FSS website that allows you to make payments online: https://portal.fss.ru/fss/f4input

This online program performs the following functions:

• prepares the form without saving information in the portal database;
• allows you to save the completed form as an XML file on your computer for further encryption and sending the form through the f4.fss.ru gateway

Here you can check the information; for this purpose, there is a “Check” button.

You can also use the free online interface from: https://online.buhsoft.ru/2017/reps/

In addition to the above software tools, you can find many paid solutions on the Internet for preparing reports to the Social Insurance Fund: “Kontur-Extern”, “Taxpayer PRO”, etc. Any paid software must include distribution kits for checking prepared information.

How participants in the FSS pilot project submit calculations

The FSS pilot project started in 2011. Before the launch of the project, in all constituent entities of the Russian Federation, social security benefits were paid to citizens by employers, who then reduced the amount of contributions for the payments made.

Currently, in the regions participating in the project (a full list of such entities is presented in Decree of the Government of the Russian Federation dated April 21, 2011 No. 294, as amended on December 11, 2017), payments of social security benefits to citizens are made directly from the fund’s budget, bypassing the employer.

By Decree of the Government of the Russian Federation dated December 11, 2017 No. 151, the FSS project was extended until 2021, while the entry of new participants, previously planned, is suspended for now.

Participation of employers (paying benefits to employees in the region participating in the Social Insurance Fund program) in the project is mandatory; the right to choose is not provided for by regulatory legislation.

Insurers participating in the project pay injury premiums in full. When an insured event occurs, the employee submits an application to the employer in the prescribed form with the required documents attached. The employer sends the received documents to the fund within 5 days.

Next, the FSS makes a decision and pays the funds to the individual to a personal account or by postal order within 10 days.

Insurers - project participants fill out the 4-FSS calculation with some features:

• line 15 of table 2 is not filled in;
• Table 3 is not prepared and is not included in the presented calculation.

Fines for late submission of 4-FSS

If the form was submitted late, the policyholder is subject to a fine of 5% of the amount of premiums payable for the last 3 months of the billing period for each full or partial month of delay, while the recovery cannot exceed 30% of this amount, but should not be less than 1,000 rub.

If the policyholder, who is required to report electronically, submits the calculation on paper, he may be fined 200 rubles.

In addition, a fine for failure to submit a payment may be imposed on the head of the organization (IP) on the basis of Part 2 of Art. 15.33 of the Code of Administrative Offenses of the Russian Federation (as amended, which entered into force in 2021) in the amount of 300 to 500 rubles.

Read in more detail: Report 4-FSS

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Other calculation sheets

The remaining sections are filled out optionally, subject to the conditions specified in the instructions. For example, part 3 is addressed to employers who, in the reporting quarter:

• preventive measures were carried out;
• benefits were paid to employees who were injured at work.

For more information, see “Table 3 of Form 4-FSS: filling out.”

In turn, the 4th table is intended for companies that have had accidents at work.

For more information about this, see “Filling out Table 4 of Form 4-FSS.”

Compliance with the current procedure for filling out 4-FSS for 2021, set out in the regulations of the Social Insurance Fund, will protect the employer from unnecessary problems and clarifications, and the imposition of penalties.

Also see “4-FSS: fines in 2021.”

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05.04.2018