Updated form 4-FSS: filling out features
According to the new established rules, the code of the payer of insurance premiums (policyholder) in the Social Insurance Fund is no longer provided in the 4-FSS form, which is filled out by all insurer organizations (IP) before submitting it to the Social Insurance Fund. On the new form, there is no longer a special field for this cipher, which was on the old form, which has been discontinued in 2021. However, if any errors were made when filling out the previous reports, the policyholder’s code will still have to be indicated to the Social Insurance Fund by filling out the form according to the old model:
This code was used in reporting until 2021 for several purposes:
- determined the specifics of the activities of an organization or individual merchant;
- indicated the tax regime chosen by the company;
- said that the institution is budgetary or state-owned.
As you can see, the main code was indicated on the first sheet of form 4-FSS, and additional indicators were placed on the appendix sheets.
The code contained 3 indicators by which it was possible to obtain basic information about the activities of the enterprise.
EXAMPLE
Code 121/01/00 indicates that this organization operates under a simplified taxation system and is engaged in the production of soft drinks.
The order of formation of the cipher
Let's look at what the code numbers hide behind, which payers will need only when filling out the updated calculation. The first three digits indicate the category of the payer and its insurance premium rate. Tariffs are:
- basic;
- reduced.
Important: The code of such categories does not depend on the taxation system chosen by the organization or individual entrepreneur only in the case of applying basic tariffs. Thus, the code of the payer of insurance premiums of the FSS policyholder under the simplified tax system in the case of applying the basic tariff will be 071, the same as for an organization or individual entrepreneur on UTII or OSNO. For reduced contributions, different codes are provided. For ease of use, we have listed them in the table:
| Contribution payer category | Cipher |
| Legal entities that operate in the field of information technology and are entitled to benefits by virtue of Part 3 of Article 58 of Federal Law No. 212-FZ of July 24, 2009. | 091 |
| Legal entities and individual entrepreneurs who have entered into agreements with the SEZ management bodies on the implementation of technology and innovation activities, as well as tourism and recreational activities | 051 |
| Organizations and individual entrepreneurs making payments and rewards in favor of crew members of ships registered in the Russian International Register of Ships (in relation to these payments) | 131 |
| Legal entities having the status of participants in the project for the implementation of research, development and commercialization of their results "Skolkovo" | 081 |
| Legal entities and individual entrepreneurs with the status of SEZ participants in the territory of the Republic of Crimea and the federal city of Sevastopol | 181 |
| Individual entrepreneurs and legal entities with the status of residents of the territory of rapid socio-economic development | 191 |
| Individual entrepreneurs and organizations with resident status of the free port of Vladivostok | 201 |
| Organizations and individual entrepreneurs on the simplified tax system, on a preferential type of activity, if the income from it is at least 70% of the total income by virtue of Part 3.4 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ | 121 |
| Pharmacies and individual entrepreneurs using UTII, which have a license to conduct pharmaceutical activities (in relation to the income of employees engaged in pharmacological activities) | 141 |
| Individual entrepreneurs using PSN - in relation to payments and remuneration of employees engaged in patent activities | 171 |
| Charitable organizations on the simplified tax system, in relation to payments to employees carrying out relevant activities | 161 |
| Non-profit organizations using the simplified tax system (exception: state and municipal institutions operating in the field of social services for citizens, scientific research and development, education, healthcare, culture, art and mass sports | 151 |
| Business companies and partnerships that are engaged in the implementation of the results of intellectual activity, the rights to which belong to budgetary and autonomous institutions, subject to the application of the simplified tax system | 101 |
Currently, the right to reduced contributions for these payers is determined by the Tax Code of the Russian Federation. But this no longer affects the completion of the 4-FSS report.
The middle two digits of the code indicated the taxation regime. Organizations and individual entrepreneurs that use special regimes set special codes:
- 01 - on the simplified tax system;
- 02 - on UTII.
All other payers of insurance premiums indicated “00” on the general taxation system. Insurers under the patent tax system should act similarly. When combining PSN and simplified tax system, code “01” is used, as with a simply simplified system. The last two cells indicate the form of ownership, therefore all commercial business entities indicate “00”, but government and budget institutions must indicate “01”. There are no other options for these cells.
How to get the code
One of the difficulties arose with how to find out the policyholder’s code in the Social Insurance Fund. To do this, you need to read clause 5.13 of the Procedure for filling out data in Form 4-FSS of the 2021 model. According to it, special tables have been developed in which various categories of contribution payers are recorded. Based on your data, select the desired category and determine the digital value.
These figures indicate not only the category of the insured, but also the rate at which he pays insurance premiums. Tariffs are usually divided into 2 types:
- basic tariff;
- reduced tariff.
If an organization makes deductions at the basic rate, the code is the same regardless of which taxation system this company uses. If the organization pays at a reduced rate, then the codes will be different and must be checked against the tables.
What has changed in legislation
In the new form 4-FSS, the code of the payer of insurance premiums in the FSS does not appear. And this is one of the innovations that payers should be aware of. This field no longer exists in the report:
In addition, since 2021, changes have affected the following legislative acts:
- Law No. 212-FZ ceased to apply (this regulatory document contained information on the payment of contributions to funds and their administration);
- Law No. 125-FZ of 1998 on deductions for injuries and occupational diseases was updated (the rules regarding filling out reports were supplemented and changed);
- Some provisions of Law 2006 No. 255-FZ concerning the administration of insurance premiums for disability and maternity have been changed (since 2021, these issues are regulated by the Tax Code of the Russian Federation).
Payment of insurance premiums remains the most important responsibility of organizations and individual entrepreneurs operating in all commercial areas.
Read also
24.03.2018
