How to fill out and check the report on Form 4-FSS online in 2020-2021

Changes in 4-FSS from 01/01/2021

The FSS of Russia has published a draft order on the implementation of the updated form 4-FSS and the procedure for filling it out from the 1st quarter of 2021. The need to change reporting is due to the fact that from 01/01/2021, policyholders begin to transfer insurance contributions to the Social Insurance Fund in full, without reducing the amount of benefits paid. The new mechanism applies to the entire Russian Federation. The assignment and payment of insurance coverage will be handled by the territorial bodies of the Social Insurance Fund.

Form 4-FSS was simplified by excluding from it the tables in which policyholders provided information about expenses incurred through insurance premiums. In addition, the following will change:

• table 1 “Calculation of amounts of insurance premiums” - the line “Calculated insurance premiums” was added instead of the line “Date of establishment of the premium”;
• tables with calculations for OSS from accidents at work and occupational diseases and with the corresponding expenses will be excluded;
• new table 1.1 with a breakdown of information about the taxable base and calculated contributions for organizations with designated independent classification units;
• table of information for calculating contributions (Table 2 instead of Table 1.1) for policyholders who outsource personnel.

IMPORTANT!

We will use the new form for reporting for the 1st quarter of 2021. We report for the 4th quarter of 2021 using the old form.

What is reporting form 4-FSS

The current form and electronic calculation format were approved by FSS Order No. 381 dated September 26, 2016, as amended by FSS Order No. 275 dated June 7, 2017. The main difference from the previous form is the exclusion of sections on contributions for disability and maternity, which have been transferred to a single calculation of insurance premiums, which the Federal Tax Service now accepts from employers.

The quarterly calculation of accrued and paid insurance premiums in Form 4-FSS has significantly decreased in volume. In fact, only section 2 of the old form, dedicated to contributions for injuries, which remained under the jurisdiction of the Social Insurance Fund, was preserved.

Possible errors when sending data

When working with the gateway, the user may experience problems with sending due to various types of errors. The FSS portal contains codes for all possible errors. Please note that on the portal in a special window you can select the category of errors: errors in the 4-FSS form or errors in the register of certificates of incapacity for work.

There are more than 30 errors related to sending registries.

Almost half of the existing errors are related to the signing certificate. For example, error code 13 indicates that the user certificate does not contain a record of the policyholder’s registration number, and error 17 means that the certificate contains an incorrect format for the code of the Federal Insurance Service of the Russian Federation.

Errors with codes 10–51 indicate problems when signing uploaded documents, that is, errors are present in the certificate.

Error codes 503–598 refer to various problems found in the downloaded files.

Error 599 indicates internal problems on the FSS portal. In this case, you need to write to technical support.

The gateway can be used at any time of the day. The FSS register verification gateway is a convenient and modern way to interact with the Fund.

Submit your reports to the Social Insurance Fund on time and without errors! We are giving access for 3 months to Kontur.Ektern!

Reporting deadlines in 2021

Form 4-FSS for the 4th quarter of 2021 is submitted to the regional FSS department in paper or electronic form. On paper, it will only be accepted by those employers whose average number of employees does not exceed 25 people.

A paper report is submitted by the 20th of the month following the reporting period, and an electronic report by the 25th. These requirements have not changed.

Ways to check reports

Law No. 125-FZ dated July 24, 1998 established that filing and checking Form 4-FSS is the responsibility of all types of employers. They prepare the document on a quarterly basis. The form has a unified template, which is fixed by Order No. 381 dated September 26, 2016. Also see “Form 4-FSS in 2021.”

The calculation according to the approved form can be submitted in paper form or electronically. Depending on the method used to prepare the finished form, the deadlines for its submission to the regulatory authority differ:

• when submitting a document on paper, verification of 4-FSS in 2018 and the fact of acceptance of the form by the responsible person in the government agency must be carried out by the 20th day of the month following the reporting quarterly interval;
• when submitting the form via TKS electronically, time restrictions are fixed within 25 days after the end of the reporting quarter.

Also see “Deadlines for submitting 4-FSS in 2021“.

In the latter case, the 4-FSS can be checked online. This is done using special services of the Social Insurance Fund on the official website of the government agency. Preliminary verification of control ratios, accounting data and numerical values ​​reflected in the reporting form are mandatory stages in preparing a document for submission to government agencies. Options for implementing verification activities:

• checking 4-FSS on the FSS website online - carried out by policyholders independently;
• employers perform reconciliation manually without the use of software;
• a desk audit, which is initiated and carried out by the regulatory authority without the involvement of the policyholder to confirm the correctness of the information contained in the form;
• on-site inspection format.

Basic rules for filling out and structure of form 4-FSS

Generating a report is not difficult. The form consists of a title page and five tables. All employers are required to fill out basic information about themselves on the title page and tables 1, 2 and 5. These sheets must be submitted even if the policyholder did not have any accrual of contributions during the reporting period. The remaining tables are filled out if the relevant information is available in the reporting period. If they are not present, then these pages are not provided.

Our detailed instructions for dummies on how to make a FSS report will help you avoid any inaccuracies:

1. When filling out the form by hand, use only black or blue ink.
2. Only one indicator is entered in each cell. If the required indicator is not available, a dash is added.
3. Electronic reporting is certified by an electronic signature.
4. Each report page is numbered in the appropriate cell at the top of each sheet.

Especially for participants of the FSS pilot project

Fill out and submit 4-FSS according to special rules. To figure it out and not break anything, use free special instructions from ConsultantPlus.

Instructions for filling: title page

Here are detailed instructions for filling out 4-FSS (the title page indicates basic information about the policyholder).

As an example, we took the abstract Alpha LLC, registered and operating in Moscow. The organization employs three people (including the director). Employment contracts have been concluded with all employees. One of the employees is disabled group III. During 2021, the number of employees did not change. Alpha LLC applies a rate for accident insurance premiums of 0.40%. Discounts and surcharges to the insurance rate are not established.

At the top of each page, indicate the registration number and subordination code, which you will find in the notice issued by the Social Insurance Fund when registering as an insurance premium payer.

The title page indicates the adjustment number, reporting period code and calendar year. If reporting for a specific period is submitted for the first time, then the code 000 is indicated in the “Adjustment number” field. The quarter code is indicated in the “Reporting period” field:

• 03 - in the 1st quarter;
• 06 - in the 2nd quarter;
• 09 - in the 3rd quarter;
• 12 - in the 4th quarter.

In 4-FSS for the 4th quarter of 2021 we indicate code 12.

The calendar year must also be specified. If the organization ceases activity, it is necessary to check a special field.

The full name of the enterprise or full name is entered in the appropriate columns. individual entrepreneur, TIN, KPP, OGRN, address, contact details and average number of employees. Be sure to indicate the type of activity code according to OKVED 2 - there is a special window for this on the right side of the form.

If the organization employs disabled people, they are included in the payroll. In the example, this is 1 person.

At the bottom of the page there are cells where the number of pages and sheets of the report that is sent to the Fund is indicated. Insert the date the document was completed and the signature of the authorized person of the policyholder. Next to them are fields that the social insurance worker fills out. You cannot make any marks on them.

Basic principle of data transfer

To send registers and sick leave through the FSS gateway, the policyholder needs to go to the Fund’s website. In a special window you need to upload ready-made documents certified by an electronic signature. Next, the policyholder must confirm the download by pressing a special button. From this moment, the downloaded registers and certificates of incapacity for work will arrive at the FSS gateway. The progress of the verification can be monitored on the information page about submitted documents. To do this, you need to enter the policyholder's registration number. A special field will display data on the submitted documents: status, result, receipt, date of download and processing.

If errors are detected, the user will see the corresponding status. You will have to correct the shortcomings and send the documents again through the FSS gateway for receiving sick leave registers.

Especially for all policyholders, the Social Insurance Fund portal has detailed instructions for uploading documents and working with the gateway for receiving sick leave registers.

Filling out table 1

The first section of form 4-FSS is devoted to the calculation of insurance premiums if there was an accident or occupational disease. Here's how to correctly fill out Form 4-FSS - Section 1:

1. Indicators for contributions are indicated in rubles on an accrual basis from the beginning of the year and broken down by month of the last quarter of the reporting period.
2. Start filling out Table 1 of Form 4-FSS with columns 4–6, then enter the data in column 3 on an accrual basis.
3. Table 1.1 is filled out only by those employers who sent their employees for temporary work with other employers under a contract, as provided for in clause 2.1 of Art. 22 of Federal Law No. 125 of July 24, 1998. All other policyholders do not need to fill out and submit this sheet.

Who is required to report to the Social Insurance Fund electronically?

All organizations and individual entrepreneurs with employees are required to report to the Social Insurance Fund. Reports are submitted 4 times a year: based on the results of last year, the first quarter, half a year and 9 months of the current year.

By law, reports can be submitted both electronically and in paper form.
The form of submission depends on the number of employees. Organizations with more than 25 employees are required to submit reports to the Social Insurance Fund electronically. Attention : when calculating the average number of employees, employees on maternity leave and those who have written an application for parental leave are excluded.
Also, persons specified in Rosstat Order No. 772 dated November 22, 2017 (clause 79) are not taken into account. The same applies to both newly created and reorganized organizations (Article 15 of the Federal Law of July 24, 1998 No. 125-FZ).

Reports are submitted in the form approved by Order of the Social Insurance Fund of the Russian Federation No. 275 dated 06/07/2017 (Form 4-FSS). This form is submitted for contributions to insurance against accidents (injuries).

The electronic calculation format was approved by order of the Federal Tax Service of the Russian Federation No. 83 dated 03/09/2017.

Rice. 2. You only need to report to the Social Insurance Fund on contributions for injuries

Filling out table 2 of form 4-FSS

Table 2 is filled out by policyholders based on accounting data on the status of settlements with the Fund for contributions and expenses for the reporting period. The numbers are indicated in rubles.

In the left column, the amount of insurance premiums payable is entered in the context of the balance for the reporting period, accrued amounts and funds received from the Social Insurance Fund. In the right column, the policyholder indicates the expenses incurred by him for labor protection measures and payments for compulsory insurance. At the end, the debt to the Social Insurance Fund at the end of the reporting period is displayed.

Here is an example of filling out form 4-FSS - table 2:

Do-it-yourself check

Using electronic services on the official website of the Social Insurance Fund, the 4-FSS report is checked online by the employer independently and free of charge. The sequence of actions is as follows:

1. Log in to the social insurance website https://portal.fss.ru and go to the menu item https://portal.fss.ru/fss/services/f4input.
2. On the portal, an electronic document template is filled out or an already generated report is uploaded.
3. The 4-FSS report is checked on the FSS website, and the result produced by the program is analyzed.

Filling out tables 3 and 4 of form 4-FSS

These tables are not included in the list of required ones. They are filled out by those employers who spent social security funds in the reporting period, namely:

• paid benefits for accidents and injuries;
• paid for treatment of workers in hazardous industries in sanatoriums;
• financed preventive measures for labor protection;
• purchased personal protective equipment.

If the organization did not have such expenses during the reporting period, then there is no need to fill out and submit this sheet. On the same sheet with Table 3 there is Table 4, which provides information on cases of occupational diseases and industrial accidents for the reporting period. If such incidents were recorded by acts, this table indicates the number of injured workers.

Responsibility for late submission and errors in the calculation of 4-FSS

For each calendar month (including incomplete ones) for which the organization is late in submitting the report, it will have to pay from 5 to 30% of the amount of accrued contributions, excluding benefits paid, but not less than 1000 rubles.

For a zero report, officials will impose a fine at the minimum rate, but if it contains indicators, then even a few days of delay will cost 30% of the amount of contributions.

Responsibility for incorrect report form has been introduced. If, by law, the employer is required to submit it electronically, but filled it out and submitted it on paper, social insurance specialists will impose a fine of 200 rubles (Clause 2 of Article 26.30 of Law No. 125-FZ). In this case, the employee of the organization who is responsible for submitting reports will be fined in the amount of 300 to 500 rubles under Part 2 of Art. 15.33 Code of Administrative Offenses of the Russian Federation.