Reporting to the Social Insurance Fund - procedure and deadlines for submitting 4-FSS

You should start filling out the calculation from the title page, which provides general information about the policyholder.

Table 1 calculates the taxable base for insurance premiums in case of injury. Table 1.1 is intended for those policyholders who provide their staff for the work of another organization or individual entrepreneur. If there were expenses for the payment of insurance coverage, then table 3 is filled in. The number of victims, if any, is indicated in table 4. And table 2 reflects the status of settlements with the fund department, and the balance of mutual settlements on insurance premiums in case of injury is displayed.

Table 5 is filled out separately, since its indicators are not related to the information in other tables.

Attention! When filling out the calculation on each page, the fields “Registration number of the policyholder” and “Subordination code” are filled in automatically in accordance with the notice (notification) of the policyholder issued upon registration with the territorial body of the fund. The page serial number is also automatically indicated.

Title page
Table 1. Calculation of the base for calculating insurance premiums
Table 1.1. Information necessary for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ
Table 2. Calculations for compulsory social insurance against industrial accidents and occupational diseases
Table 3. Expenses for compulsory social insurance against industrial accidents 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
Table 6. Independent qualification units/funding sources

Title page

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.”

Attention! If the policyholder is registered in the SBIS system, then almost all fields of the title page are filled in automatically.

“Adjustment number” field is filled in as follows: if the calculation is primary, then “000” is indicated, if it is a corrective calculation, then the adjustment number “001”, “002”, etc. is indicated.

“Reporting period (code)” field is filled in in accordance with the codes given in the directory. In this case, the first two digits are the code of the reporting period (for example, if the calculation is made for the first quarter, then the code “03” is selected, for the half year “06”, etc.), and the last two digits indicate the number of requests from the policyholder for the allocation of funds for payment of insurance compensation (one appeal - 01, etc.).

“Calendar year” field automatically indicates the year for the reporting period for which the calculation is presented.

Attention! The “Cessation of activities” field is filled in only if the organization’s activities are terminated due to liquidation or termination of activities as an individual entrepreneur.

Field “Full name of the organization, separate division/full name” individual entrepreneur, individual" is filled in automatically in accordance with the name (full name) specified in the policyholder's registration card. When filling out this field, the full (without abbreviations) name of the organization (separate division) is reflected, corresponding to that indicated in the constituent documents or the last name, first name, patronymic (if any) of the individual entrepreneur.

The fields “TIN” , “KPP” and “OGRN (OGRNIP)” are filled in automatically from the client’s registration card in the program.

In the “OKVED Code” , select the code of the main type of activity of the policyholder in accordance with the all-Russian classifier of types of economic activity. These codes are determined by organizations and individual entrepreneurs independently and are contained in extracts from the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs.

In the “Budget organization”

The policyholder's attribute is selected in accordance with the source of financing:

1 - federal budget;
2 - budget of a constituent entity of the Russian Federation;
3 - municipal budget;
4 - mixed financing.

Attention! The attribute in this field is indicated only by policyholders who are budgetary organizations.

When filling out the “Contact telephone number” , the policyholder’s telephone number specified during registration is reflected.

In the “Registration Address” , organizations indicate their legal address, and individual entrepreneurs (individuals) indicate their registered address at the place of residence.

The field “Average number of employees” indicates the average number of employees.

The corresponding fields indicate the number of working disabled people and workers employed in hazardous industries.

Attention! All headcount indicators are indicated as of the reporting date, i.e. on the last day of the reporting period for which the calculation is submitted.

When filling out the field “Calculation is presented on ____ page.” The number of pages on which the calculation is compiled is indicated.

The field “with supporting documents or their copies on ___ sheets” reflects the number of sheets of supporting documents and (or) their copies (if any). Such documents may be: the original (or a certified copy) of a power of attorney confirming the authority of the policyholder’s representative (if the calculation is submitted by a representative of the insurance premium payer), etc.

In the section of the title page “I confirm the accuracy and completeness of the information specified in this calculation:” the following is indicated:

1 - if the document is submitted by the policyholder,

2 - if the document is presented by a representative of the policyholder;

3 – if the document is presented by the legal successor.

Next, indicate the last name, first name, patronymic of the head of the organization, individual entrepreneur (individual) or representative of the policyholder.

In the “Document confirming the authority of the representative” , the type of document confirming the authority of the signatory is indicated (for example, a power of attorney, its number and date).

Section No. 2

Only those policyholders who apply special tax regimes need to fill out section No. 2. When drawing up a report in this case, indicate:

Policyholder code.
The amount of money received from the Social Insurance Fund.
The amount of debt for the Social Insurance Fund.
Expenses for temporary disability benefits.
The total amount of expenses associated with the payment of benefits for pregnancy, childbirth and child care.

An insured who combines the general taxation regime with the payment of UTII should fill out sections No. 1 and No. 2 on the basis of separate accounting data in relation to the relevant types of activities.
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The procedure for generating this report:

1. Open the menu item Reports / Reports on insurance premiums / Form 4-FSS.

2. In the conditions for preparing the report, indicate the necessary information:

2.1. The reimbursement report is generated for all current employees of the organization from the beginning of the current year. Therefore, in the “Select faces” item you need to select one of the options

2.1.2. the “All” position will collect in the report all persons included in the list, regardless of any marks;

2.2. Set the “Report Period”. The interval must be marked from 1 month to the month in which you submit a report with the amounts for reimbursement. For example, from 1 to 7, from 1 to 4;

2.3.

Table 1. Calculation of the base for calculating insurance premiums

The indicators in the table are reflected as follows:

in column 3 - on a cumulative basis from the beginning of the billing period;
in columns 4-6 - for the last three months of the reporting period.

In line 1, the total amount of payments and other remunerations subject to insurance premiums is automatically calculated:

page 1 = page 2 + page 3

Line 2 indicates payments that are not subject to insurance premiums (if any). In this case, the value in column 3 is calculated automatically as follows:

page 2 gr. 3 (for 1 quarter of the billing period) = (column 4 + group 5 + group 6) page 2

page 2 gr. 3 (for other reporting periods) = page 2 gr. 3 calculations for the previous reporting period + (column 4 + group 5 + group 6) page 2 calculations for the current reporting period

Line 3 reflects the base for calculating insurance premiums. In this case, the value in column 3 is calculated automatically as follows:

page 3 gr. 3 (for 1 quarter of the billing period) = (column 4 + group 5 + group 6) page 3

page 3 gr. 3 (for other reporting periods) = line 3 gr. 3 calculations for the previous reporting period + (column 4 + group 5 + group 6) page 3 calculations for the current reporting period

Attention! When filling out line 3 , you should pay attention to the fact that the following equality must be satisfied:

page 3 = page 1 – page 2

Line 4 indicates payments made in favor of disabled people. In this case, the value in column 3 is calculated automatically as follows:

page 4 gr. 3 (for 1 quarter of the billing period) = (column 4 + group 5 + group 6) page 4

page 4 gr. 3 (for other reporting periods) = page 4 gr. 3 calculations for the previous reporting period + (column 4 + group 5 + group 6) page 4 calculations for the current reporting period

Line 5 indicates the size of the tariff that is established for the organization or its separate division.

Attention! Line 5 is filled out on the basis of a notice of the amount of insurance contributions for compulsory social insurance against accidents at work and occupational diseases, which is issued to the policyholder by the branch of the Federal Social Insurance Fund of Russia.

If the organization has the right to a discount on the insurance rate, then it is reflected in line 6 . The percentage of discount to the insurance rate is set by the territorial body of the Social Insurance Fund for the current calendar year and depends on the state of labor protection (including the results of a special assessment of working conditions, as well as mandatory medical examinations) and the cost of insurance coverage.

If the organization uses a premium to the contribution rate, then line 8 reflects the date of the order of the territorial branch of the Social Insurance Fund to establish the premium, and line 7 indicates the percentage of the premium. The percentage of the premium to the insurance tariff is set by the territorial body of the Social Insurance Fund for the current calendar year.

The maximum discount (surcharge) cannot exceed 40% of the approved insurance rate.

In line 9, the final rate of insurance premiums is automatically calculated taking into account the discount or surcharge using the following formulas:

- if the payer of insurance premiums does not have discounts (surcharges) to the insurance rate:

page 9 = page 5

- if the payer of insurance premiums has a discount on the insurance rate:

page 9 = page 5 – page 5 * page 6 / 100

- if the payer of insurance premiums is given a premium to the insurance tariff:

page 9 = page 5 + page 5 * page 7 / 100

How to submit an interim report to the Social Insurance Fund

Form 4-FSS is a federal form specifically designed for insurance premium payers making payments and other types of benefits to individuals. A report on this form is drawn up quarterly, due no later than the fifteenth day of the month following the expired reporting period. Before the end of the quarter, the policyholder can fill out and submit the interim statement 4-FSS to the Social Insurance Fund at the place of registration.

All individual entrepreneurs (except those who work alone), as well as all organizations and enterprises, regardless of their form of ownership, will need to fill out the intermediate 4-FSS. You can fill out the report either manually or using computer technology.

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How to fill out form 4-FSS? Step by step guide

New form of calculation 4fss from 2021. FSS, expenses for the payment of insurance coverage to the insured, including when allocating funds for these expenses in excess of accrued insurance. Do I need to indicate them in the calculation of contributions for the 1st

. The organization will receive reimbursement of insurance premiums from the Social Insurance Fund. Interim calculation of 4FSS for reimbursement, take a form or sample in yours. Let us remind you that the current procedure for submitting documents to the Social Insurance Fund for reimbursement of social expenses. If you are submitting an application for reimbursement of benefits. The approved application form to the Social Insurance Fund for compensation 2021 contains a link to. The Ministry of Labor explains that starting from 2017, payments for insurance premiums will be submitted by employers. Having filled out everything according to the rules, you can request from the social network. The format of the document is not strictly fixed by law, and a sample can be taken. The FSS must submit a REFERENCE CALCULATION The text must be entered carefully, without blots, etching, etc. The possibility of replacing calendar years with a calendar year is established by law

RSV2017 filling out etc. You can download a free sample application from an organization to the Social Insurance Fund for reimbursement of expenses in the online support service. Sample of filling out an application for reimbursement of funds from the Social Insurance Fund in 2021. C0283 is my SECOND channel. First, you will claim your insurance coverage costs in a single estimate. Here is a sample 2021 FSS Calculation Certificate form, submitted for reimbursement of funds for the payment of social insurance benefits based on the results of the 1st quarter.

The procedure for generating this report:

1. Open the menu item Reports / Reports on insurance premiums / Form 4-FSS.

2. In the conditions for preparing the report, indicate the necessary information:

2.1.2. the “All” position will collect in the report all persons included in the list, regardless of any marks;

2.2.

Interim report to the Social Insurance Fund for reimbursement of benefits

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