Sample of filling out a 4-FSS report with sick leave

Sick leave in 4-FSS: understanding the regulatory requirements

To understand the nuances of reflecting sick leave in 4-FSS in 2020, we will need a calculation form and two regulatory documents:

• Law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ;
• FSS order No. 381 dated September 26, 2016, which approved the procedure for filling out 4-FSS.

From sub. 1 clause 1 art. 20.2 of Law No. 125-FZ it follows that temporary disability benefits (sick leave) are not subject to contributions for injuries. However, this does not mean that sick leave does not need to be reflected in 4-FSS - the procedure for filling out the calculation provides that non-contributory amounts should be reflected in it.

The following articles will help you understand the nuances of regulatory requirements in various situations:

• “Settlements with accountable persons - regulatory documents”;
• “Regulatory regulation of fixed assets accounting”;
• "State regulatory requirements for labor protection."

We will explain in the next section what the procedure for recording sick leave in the 4-FSS report depends on.

Sample filling

Before moving on to the rules for filling out the FSS-4 form, we note that according to the latest rules, all organizations with 25 or more employees are required to submit this report only in electronic form, using a special program. To do this, you must have a strengthened qualified electronic signature.

Submitting a report on paper is acceptable only for small firms. In this case, the form is filled out with a ballpoint or fountain pen, exclusively with blue or black (not purple!) ink, and block letters. As mentioned above, corrections are acceptable if they are carefully, with the ability to read the crossed out data, corrected by the person who made them, and certified by his signature and date.

The paper version is endorsed by the signature of the head of the organization or an authorized representative on each (!) sheet. The electronic one is protected by an enhanced qualified electronic signature, which must first be obtained from an authorized organization.

The new FSS-4 form consists of:

• title page;
• Table 1 - calculation of the base for calculating insurance premiums;
• Table 2 - calculation of the base for social insurance against accidents at work and occupational diseases;
• Table 3 - actual expenses incurred for insurance against accidents and occupational diseases;
• Table 4 - the number of insured victims of workplace injuries for the reporting period;
• Table 5 - information on the results of workplace certification for working conditions and mandatory medical examinations of workers at the beginning of the year.

Documents for download (free)

Filling out the form begins with the title page, on which the following is indicated in the relevant sections:

1. Registration number of the policyholder, that is, the employer company.
2. Subordination code - the number of the local branch of the Fund where the enterprise is registered.
3. In the “Adjustment number” field, a three-digit code indicates whether this is a primary report for a given period (code 000), or whether it is a report with changes made (codes from 001 to 010 inclusive).
4. In the column “Reporting period (code)” the codes of the reporting periods (quarters) and the total number of cases when the policyholder applied to the Fund for funds to pay insurance are entered. The code is indicated in the first two cells and is marked as “03”, “06”, “09” or “12”, which, respectively, is the first, second, third quarters and the billing period of the year (last, fourth quarter). If this report is submitted only to receive funds from the fund to pay insurance coverage, then only the last two cells of this column are filled in. The number of hits is marked as “01..10”.
5. In the “Calendar year” column, the year that was the billing period when drawing up the report is indicated accordingly (the billing period includes three reporting quarters).
6. The column “Cessation of activity” is filled in as necessary.
7. The next field indicates the full name of the insured organization in accordance with the Charter. if the report is submitted by an individual entrepreneur or other individual - full name.
8. Next, you need to indicate the TIN, KPP, OGRN and OKVED in the appropriate fields. After this, the landline or mobile phone number of the policyholder without dashes and brackets, only numbers, and the legal address is indicated on the title page.
9. At the final stage, the number of disabled employees and employees engaged in hazardous/hazardous work is indicated on the title page. At the end of everything, the code of the policyholder, his representative or legal successor is put in the appropriate cell, personal data is indicated, and all this is endorsed with a stamp.

In the future, all essential tables, which include the first, second and fifth, are filled in detail. The procedure and features of filling them out are described in detail in Appendix No. 2 to FSS Order No. 381 dated September 26, 2021.

The third and fourth tables, which reflect actual insured events, are filled out only as needed.

How does the cause of disability affect the way sick leave is reflected in calculations?

A sick leave certificate can be issued to an employee for various reasons: due to illness or injury, caring for a sick child, etc.

For the benefit recipient, the reason why he was issued a certificate of incapacity for work does not play a special role - he needs to obtain a correctly issued sick leave certificate or the number of an electronic certificate of incapacity for work from a medical institution and apply for benefits.

For the employer, the reason for issuing a certificate of incapacity for work is important when reflecting sick leave in 4-FSS. It determines in which sections and lines the accrued amount of disability benefits and other necessary information will be reflected.

In the figure below you will find tips on how to reflect sick leave in 4-FSS, depending on the cause of disability:

In 4-FSS, sick leave is reflected in accordance with the rules described above. They are provided for in paragraphs. 7.1-7.2, 12.1-12.6 of the current Procedure for filling out 4-FSS, approved by FSS Order No. 381.

IMPORTANT! From 2021, reflect the amount of benefits for temporary disability and in connection with maternity, as well as the contributions themselves, in a single calculation of insurance premiums, and submit a report to the Federal Tax Service.

Reimbursement of benefits and expenses

In 2021, the Social Insurance Fund directly retains only payments for insured events related to injuries at work or an employee receiving an occupational disease. The new legislation leaves the issues of calculating the return of disability benefits, parental leave or maternity leave not fully clarified.

Thus, since reporting on sick leave and issues related to motherhood and children has been transferred to the tax service, if the amount of benefits paid during the reporting period (quarter) does not exceed the amount of contributions that must be paid, then the policyholder has the right to submit to the Federal Tax Service in a new document — a single calculation for insurance premiums — information about the reduced amount of contributions, indicating the amount of benefits paid.

The tax office transmits this information to the Social Insurance Fund, which determines whether to accept the paid amounts of benefits as a credit for insurance premiums or not, and relays this information back to the tax service, which informs the policyholder of the decision made, and, if necessary, reimburses the difference between expenses and contributions.

If the amount of benefits paid, including not only for injuries, but also for sick leave or issues related to maternity and/or child care (maternity leave, etc.), exceeded the amount of contributions paid during the reporting period, then the policyholder has the right to either offset the difference between benefits paid and payments made to the Social Insurance Fund for the next reporting period (quarter) within the calculation year (year), that is, reduce payments to the fund for the next quarter by this difference, or apply to Social Security to receive compensation for payment of benefits. In any case, you should contact the Social Security Fund, and not the tax office.

To reimburse funds spent on benefits before 2017, you must provide:

1. A written application indicating all the details of the company and the required amount of money.
2. Calculation in form FSS-4 confirming these expenses. The form must be the one that was used before 2021, for the period for which the money is required to be returned.
3. Copies of documents confirming actual expenses incurred, for example, certificates of incapacity for work, certificates of occupational diseases, etc. for each employee.

The FSS may order a desk audit of the validity of expenses. If he does not do this, he will transfer the money to the company’s current account within 10 calendar days from the date of receipt of the application.

In order to receive reimbursement of benefits expenses for any period of 2021, you will need to provide to the FSS, in addition to an application with details and amount and copies of supporting documents, a detailed statement of calculation, previously received from the Fund itself, which reflects all accrued, additionally accrued, accepted and unaccepted contributions and expenses, amounts previously received from the Fund, amounts of debts, incl. written off, and other evidence of the movement of funds between the Fund and the policyholder.

The certificate form is currently not approved and is supposed to be free.

Example of reflecting sick leave in 4-FSS

We'll tell you how to reflect sick leave in 4-FSS, using an example.

Pyramid LLC has two employees. For January and February 2020, they were paid monthly wages in the total amount of 76,440 rubles. And in March, one of the employees was sick for several days and brought a sick leave certificate to the accounting department. As a result, in March accrued payments amounted to 68,600 rubles, including disability benefits - 8,324 rubles.

At the end of the first quarter, the accountant of Pyramida LLC, when filling out the 4-FSS sick leave, reflected in column 6 of Table 1 (for the third month of the reporting period):

• on line 1 - in the total amount of accruals 68,600 rubles. (salary + amount of disability benefits);
• on line 2 - an allowance in the amount of 8,324 rubles. (as a non-contributory amount);
• on line 3 - the taxable base in the form of the difference between the indicators of lines 1 and 2 (68,600 - 8,324 = 60,276 rubles)

The figure below shows a sample of 4-FSS with sick leave (Table 1):

Filling out form 4-FSS with and without sick leave is carried out according to the same rules.

ConsultantPlus experts explained in detail how to correctly fill out and submit reports on Form 4-FSS. Get trial access to the K+ system and upgrade to the Ready Solution for free.

What a sample 4-FSS looks like without sick leave, see this material.

Brief instructions for filling out the report

The form consists of a title page and 2 sections, designated by Roman numerals (I, II). The first contains 9 tables, the second - 5, total: 14 pages (8.9 tables are combined on one). They are filled in with blue or black paste in block letters (this can be done using technology), and dashes are placed in the free cells.

Attention. If there is no data to fill out individual parts of the calculation form, they do not need to be generated and submitted. But there should not be less than 6 pages, since the title, appendices 1, 3, 6, 7, 10 are mandatory for all fee payers.

Example.

The dispensary of Narcissus LLC employs 23 people; for the 1st quarter, salaries were paid in the amount of 1,149,700 rubles. At the beginning of the year there was no debt or overpayment. In January, one employee was sick for 15 days; I received 10,500 rubles on sick leave, of which 2,100 were paid by the company (3 days) and 8,400 were paid by social insurance. The information was submitted on April 15, 2015; on the day of delivery, payments for March were not transferred.

This example generates a report that can be used as a sample. Nowadays, many services offer to fill out FSS Form 4 online for free, but you can always print and save the data. It is more practical to use an Excel file.

Sick leave at the expense of the employer: are there any nuances reflected in the calculation?

Considering that the employer pays sick leave benefits from its own funds for the first 3 days of illness, and the rest is paid from the Social Insurance Fund, when reflecting sick leave in 4-FSS, the question may arise: is it necessary to divide the disability benefit into parts depending on the source of payment?

There is no such requirement in the law. Sickness benefits in full (both from the employer’s funds and at the expense of the Social Insurance Fund) are a state benefit and in full are not subject to contributions for injuries (subclause 1, clause 1, article 20.2 of Law No. 125-FZ).

Learn about when employer-sponsored expenses may have tax implications for employees:

• “It is not profitable for employees to receive treatment at the employer’s expense”;
• “Personal travel by an employee at the expense of the employer results in personal income tax.”

Section I. Tables.

No. 1. (page 002)

It indicates: accruals for VNiM for the reporting period - 1 quarter. 2015, expenses for sick leave at the expense of the Social Insurance Fund, amount transferred. Since the last month of the quarter was not paid, the debt to the fund is shown. The OKVED code is filled in only by organizations paying contributions at reduced rates and corresponding types of activities (clause 8, 11 part 1; part 1.4, 1.5 article 58 No. 212 -FZ).

No. 2. (page 003)

Contains information about the number of days of temporary disability and benefits paid from the fund; its form is slightly modified. If there were no such payments, the application is not included in the report.

No. 3. (page 004)

Figure 2 shows how to fill out Table 3 of Form 4 of the Social Insurance Fund. The total amount of accrued salary from which contributions must be withheld is reduced by the benefits paid. As a result, the base for accrual for VNIM remains. Line 3 is filled out only if there are payments exceeding the maximum established amount for 2015: 670,000 rubles. Lines 5 - 7, respectively, if the specified conditions are met.

We add that this is required because the tariff for SPT (5) for 2012-2018 is 0, and for foreign workers - 1.8%.

Figure 2.

№ 3.1.

Included in the report if during the reporting period there were payments in favor of foreigners working under a patent. Citizens of the EAEU and highly qualified specialists are not indicated in it.

№ 4.

It is intended for companies engaged in the implementation of intellectual property results, operating in the field of information technology and in special economic zones, paying insurance premiums at preferential rates established by Part 3 of Article 58 No. 212-FZ.

№ 4.1.

Filled out by individual entrepreneurs and organizations using the simplified tax system, as well as combining this system with UTII for certain types of activities or the patent system, which have the right to pay at the reduced rates provided for in Part 3.4. Article 58 No. 212-FZ.

№ 4.2.

This table is mandatory only for non-profit associations using a simplified taxation system, operating in the field of social services, healthcare, culture and sports, paying fees according to the tariffs of Part 3.4. Article 58 No. 212-FZ. No. 4.3.

Payers working for PSN must fill out this application in relation to the salaries of employees engaged in the relevant activity. A separate line is filled in for each patent used. Exceptions: individual entrepreneurs leasing their own real estate (houses, land), engaged in retail trade and providing catering services through stationary facilities with an area of ​​less than 50 square meters. m.

№ 5.

It is formed by organizations that, during the reporting period, paid maternity benefits, child care benefits, paid additional leave to mothers of disabled children, and so on. Everyone who fills out table 5 of form 4 of the Social Insurance Fund must ensure that the data in column 5 coincided in Appendices 5 and 2 (Figure 3).

Figure 3.