The procedure for filling out and deadlines for submitting the 4-FSS report for the 3rd quarter (9 months) of 2021

In 2021, legal entities with employees will have to report to the Social Insurance Fund four times - submit report form 4-FSS based on the results of 2021, the first quarter, half a year and nine months.

Form 4-FSS is submitted only for contributions from accidents. For all other types of contributions, you must report to the Federal Tax Service using the approved payment form.

Reports to the FSS are submitted in the form approved by Order of the FSS of the Russian Federation dated 06/07/2017 No. 275. When preparing a report in 2021, you should check the relevance of the form.

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Forms for submitting reports to the Social Insurance Fund

An electronic report in Form 4-FSS is submitted by organizations where the average number of employees exceeds 25 people. The same applies to newly created or reorganized companies (Article 22.1 of the Federal Law of July 24, 1998 No. 125-FZ).

Individual entrepreneurs who have entered into employment contracts with employees are also required to pay contributions and submit reports in Form 4-FSS. The deadlines for submitting the report are the same as for organizations.

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Please note that if an individual entrepreneur has concluded a civil contract with an employee, then he is not required to register with the Social Insurance Fund, pay contributions and submit reports.

How to submit the 4-FSS calculation for the 3rd quarter

Employers submit 4-FSS calculations for the 3rd quarter to the Social Insurance Fund according to the legal address of the legal entity or the residence address of the individual entrepreneur. If a separate division is placed on a separate balance sheet, has its own employees and pays them for their work independently, it submits payments at the place of its registration to the Social Insurance Fund.

The calculation must be submitted electronically if the average number of employees is more than 25 people in 2021. If this condition is not met, the employer has the right to submit the 4-FSS calculation on paper.

Separately, it is necessary to note employers registered in 2020. In this case, information on individuals who received salaries in 2021 is taken into account when calculating the average number of employees.

Important! If an employer violates the rules for submitting 4-FSS calculations, namely, submits reports on paper instead of electronic format, he will be fined.

Fine for late submission of reports to the Social Insurance Fund

If the 4-FSS is not submitted on time, the organization may be held liable under Art. 26.30 of the Federal Law of July 24, 1998 No. 125-FZ. That is, 5% of the amount of contributions accrued for the last three months of the reporting or billing period, for each full and partial month from the date established for submitting the calculation. In this case, the fine should not exceed 30% of this amount and be less than 1,000 rubles.

In addition, for violation of the procedure for submitting reports - for example, when the number of employees at the enterprise is more than 25 people, but the report was submitted in paper form - a fine of 200 rubles is provided.

How to prepare the 4-FSS calculation for the 3rd quarter

Before generating the 4-FSS calculation for the 3rd quarter, it is necessary to calculate salaries for all months of the reporting period. Based on the “Payroll” document, not only the wages for each employee will be calculated, but also the amount of insurance premiums “for injuries”.

Calculation of 4-FSS in 1C: Accounting

After this, you can generate a 4-FSS calculation in 1C: Accounting 8.3 - in the “Reports” tab through the “Regulated Reports” hyperlink.

In the window that opens, create a new report using the “Create” button, then select the “FSS” folder and then the “4-FSS” reporting.

The document has a “Fill” button, when clicked, it is filled in automatically based on the information available in the program.

How to prepare a 4-FSS report in electronic form

You can generate an electronic 4-FSS report in the Kontur.Extern system: select the “FSS” menu > “Create report”.

After that, select the type of report, reporting period and organization for which you want to submit the report and click on the “Create report” button. If you started filling out the report earlier, then by clicking the “Show report in the list” button you can open it for editing and sending.

To download a ready-made calculation from your accounting program, select the “FSS” menu > “Load from file”. The downloaded report can be viewed and, if necessary, edited by clicking on the “Download for editing” button.

After filling out the report, it will appear in the “FSS” > “All reports” section. Hover your cursor over the line with the desired report and select the required action.

After proceeding to send the report, select the certificate to sign and click on the “Check Report” button. If errors are found when checking the report, click on the “Open Editor” button, correct the errors and proceed to submit the report again.

If there are no errors, click on the “Proceed to Send” button.

After this, just click “Sign and Send”, and the system will upload the report to the FSS portal.

Next, you can track the status of the report - the control protocol and receipts for receiving reports will be sent directly to Extern.

When the status changes to “Receipt Received”, this means that the report has been submitted. The receipt can be opened and viewed, and saved if necessary. If the calculation status is “Submission Error,” it means that the calculation was not sent and you need to try again.

If the status is designated as “Decryption error,” the FSS was unable to decrypt the calculation or verify the electronic signature. Make sure you select the correct certificate to sign the payment and submit again.

The status “Format control error” indicates that the calculation has not been submitted. You need to correct the errors and resubmit the report. If the status is indicated as “Logical control error”, then a receipt with errors was received. The need to correct them must be reported to the FSS.

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Filling out 4-FSS for 9 months of 2021

Form 4-FSS includes a title page and five tables. Of these, tabs are required to be filled out for all employers. 1, 2, 5 and title. These pages are submitted even if there were no accruals for contributions during the reporting period. Tables 3 and 4 are filled out if there is information during the reporting period that needs to be reflected in them. If there is no information, then the sheets are not provided.

Title page

The title book contains basic information about the policyholder: name of the organization or full name of the individual entrepreneur, INN, OGRN, KPP, address, contacts. At the top of the page there are lines for the registration number, five-digit subordination code, adjustment number, reporting period code and year. When submitting reports for the first time, indicate the adjustment number “000”. Specify the reporting period code depending on the reporting quarter: 03, 06, 09, 12. In the 4-FSS form for the 3rd quarter of 2021, you must indicate the code «09»

.

The type of activity code according to OKVED2 must be entered. The average number of employees is calculated in the usual manner for 9 months of the current year. In the fields “Number of working disabled people” and “Number of workers engaged in work with harmful and (or) hazardous production factors” information is entered as of September 30, 2019

.

No notes should be made in the columns intended to be filled out by the Social Insurance Fund employee.

Table 1 4-FSS

It contains data for calculating the base for calculating contributions for injuries. Information is reflected for each indicator incrementally from the beginning of the year and separately for each month of the last quarter of the reporting period. The size of the insurance rate is also determined taking into account the premium or discount.

Table 1.1 is filled out if the employer transferred its employees for temporary work to other organizations.

Table 2 4-FSS

The page is filled out in accordance with accounting data on the status of settlements with the Social Insurance Fund for contributions and expenses for the reporting period. Indicators are given in rubles.

Column 3:

• line 1 – the indicator should be equal to line 19 of the table. 2 for the previous billing period.
• lines 2 and 16 reflect the amounts of insurance premiums accrued and paid since the beginning of the billing period.
• lines 12 – 14 – data from lines 9-11 of the table. 2 for the previous year.
• line 15 – expenses for accident insurance since the beginning of the year. The indicator is transferred from line 10, column 4 of the table. 3 if it was filled. If not, a dash.
• line 19 indicates the insured's debt to the Social Insurance Fund at the end of the reporting period.

Tables 3 and 4 of form 4-FSS

No. 3 is filled out only if accidents or occupational diseases occurred during the reporting period, i.e. the employer spent funds from the Social Insurance Fund, for example, to pay benefits for injuries or occupational illnesses, to pay for treatment of employees in sanatoriums, etc. Information is entered into the fields if, from January to September 2021, sick leave was paid for an injury at work or there were other expenses that can be offset against payments for injuries.

Data in Table 4 is entered if in January-September there were industrial accidents in the organization or the employee’s occupational disease worsened (Act N-1 was drawn up). The number of affected workers is indicated.

If there were no such expenses or cases, there is no need to fill out and submit these sheets.

Table 5 4-FSS

The sheet contains data on the total number of jobs, the results of a special assessment of working conditions and mandatory medical examinations of workers. The information is indicated as of the beginning of the year, so the table will be the same for 4-FSS for the 1st, 2nd, 3rd quarter and year 2019. Medical examinations and special labor assessments carried out this year do not need to be reflected.

Table on deadlines for submitting 4-FSS in 2021

For convenience, all dates for submitting calculations for “injuries” will be reflected in a general table.

Deadlines for submitting 4-FSS:

*date moved to the next working day due to weekends

When to take 4-FSS?

For individual entrepreneurs and organizations, the deadline for submitting 4-FSS is the same, but it depends on the form in which the calculation is submitted. Paragraph 1 of Article 24 No. 125-FZ clearly states that:

• when providing a paper version of the document, it must be submitted before the 20th day of the month following the end of the quarter;
• if the company uses an electronic payment form, then the filing deadline is extended until the 25th day of the month immediately following the end of the quarter.

If the deadline for submitting a calculation falls on a non-working period for the Social Insurance Fund, then the deadlines are postponed according to the general rule, that is, to the next nearest working day. In 2021, reports must be submitted at the following times:

The deadlines will be shifted only for those who will submit reports on paper. They can submit information for 9 and 12 months later than usual, by 2 and 1 day, respectively.

We remind you that 4-FSS reporting is submitted on an accrual basis, that is, when submitting reports for the 1st half of the year, the calculations must take into account information transmitted after the 1st quarter, as well as data for the 2nd quarter of 2021.