4-FSS for the 2nd quarter of 2021: submission deadlines, sample filling, new form

All policyholders are required to submit 4-FSS for the 2nd quarter of 2021. This is not a tax report and is devoted exclusively to social insurance issues. It reflects the amount of accrued and paid contributions for compulsory insurance against accidents at work and occupational diseases (AS and PP) and a number of other information. You will find an example of filling out the 4-FSS in our material. We will also tell you about the deadlines for submitting the 4-FSS for the 2nd quarter of 2021 (that is, for the first half of the year).

We determine the obligation to submit 4-FSS for the six months

To find out whether you need to take the 4-FSS, consider a few examples:

1. IP Salikhov R.E. engages in business activities without the use of hired force. It applies the simplified taxation system (STS). Absence of R.E. Salikhov from the staff. employees eliminates the need to submit 4-FSS.
2. IP Trukhnin M.V. carries out vehicle washing activities. Applies UTII and has 7 employees. He is obliged to report to Social Insurance in form 4-FSS in the generally established manner.
3. IP Samokhvalov A.T. uses the labor of individuals. Only GPC agreements are drawn up with them, which do not stipulate the employer’s obligation to pay contributions for injuries. An individual entrepreneur should not submit 4-FSS under such conditions.
4. Toreador LLC employs 98 people. The company uses OSNO. She is required to report quarterly to Social Security on contributions for injuries.
5. PJSC "Children's Goods" registered with the tax authorities in May 2021. The company applies the Unified Agricultural Tax. Until the end of June, she did not manage to hire a single employee. At the same time, the obligation to submit a report on injuries to the Social Insurance Fund remains for her. The calculation will be zero.

Examples show that the obligation to submit 4-FSS does not depend on:

• organizational and legal form of the insured;
• applicable tax regime.

The absence of employees on staff allows only individual entrepreneurs not to take 4-FSS. In this case, companies submit a zero report to social insurance.

4-FSS (2018): due date and filling procedure

Very soon the time is approaching to pass the 4-FSS on injuries for the 1st quarter of 2021. In this regard, organizations and private entrepreneurs have questions about who, where, when and in what form to submit the report, and whether any changes occurred in 2018.

The end of the quarter means submitting a rather impressive package of documents. Moreover, the list of securities may vary depending on the organizational and legal form and some other factors. The 4-FSS report on injuries is one of the most well-known forms of reporting submitted by individual entrepreneurs and organizations. Almost all business entities have to hand it over once a quarter.

The reporting is completed on the standard form. The current form was presented to the FSS in order No. 381 of September 26, 2021. From that moment on, she underwent some changes.

Therefore, 4-FSS for the 1st quarter of 2021 must be submitted, taking into account the innovations introduced by the FSS by order No. 275 of June 7, 2017.

The same form has already been used by policyholders twice when submitting a report for 2021 - when submitting information for 9 and 12 months, respectively.

Who takes 4-FSS?

Federal Law No. 125-FZ of July 24, 1998 (last amended on March 7, 2021) vests insurers, that is, employers, with the obligation not only to record accidents at work that resulted in injuries and occupational injuries. illness, but also timely submit calculations for accrued and paid contributions of this type to the Social Insurance Fund by employees.

It is a mistaken opinion that the absence of insurance payments “for injuries” exempts the policyholder from filing 4-FSS in 2021. In fact, even if there were no insured events at the enterprise, you will have to submit a calculation, it will simply be zero. Moreover, it must be filled out correctly: the cells are not allowed to remain empty; dashes must be placed in them.

Those enterprises that have no employees, that is, the payroll number is zero, are completely exempt from reporting. Read more about payroll numbers in the article.

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.

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.

The same Federal Law No. 125-FZ also regulates reporting formats. Organizations and individual entrepreneurs can submit information to the FSS:

• on paper;
• electronic.

Moreover, for some, the electronic format is mandatory. We are talking about old organizations, the average number of which over the past period exceeds 25 people. This also applies to new companies whose number of employees exceeds the established limit.

4-FSS, regardless of the format of the document, must be submitted to the territorial body of the FSS where the organization or individual entrepreneur is registered. Moreover, for companies with separate divisions, they will have to submit reports for each OP at their location, provided that they:

• have a separate current account;
• make payments to employees themselves.

If submitting an electronic document, the company must use the FSS reporting gateway. A special service allows you not only to download the calculation, but also to preview it and check the correctness of the information provided. To transfer a document electronically you must:

1. availability of a means of cryptoprotection of information on a personal computer (you can buy it at a specialized certification center);
2. have a valid digital signature key with special fields suitable for signing 4-FSS (key verification certificates are updated from time to time and the current ones are posted on the official website of the FSS; the certificate dated September 15, 2017 is currently valid);
3. register a personal account on the FSS website as an individual entrepreneur or legal entity (depending on the current reporting form).

All these steps require time and additional money. If the number of employees in an enterprise is below 25 people and the organization does not have its own digital signature and cryptographic protection means, it will be faster and more profitable to submit paper reports to the supervisory authority yourself, albeit 5 days earlier.

Fines

If the company has not submitted 4-FSS, a fine for late submission will be charged even if the calculation in fact should be zero. The company or individual entrepreneur itself is subject to financial liability in an amount equal to the greater of two values:

• 1,000 rubles;
• 5% of the amount of contributions accrued for injuries during the reporting period, multiplied by the number of months of delay (incomplete months are also considered), but not more than 30% of the insured amounts.

Even if you are a few days late, you will have to pay a fine for a full month. Moreover, it is important for the policyholder to make the calculations correctly. Let's consider several situations using an example:

• The entrepreneur forgot to submit zero reporting. Since the contributions “for injuries” were zero, the fine will be 1,000 rubles.
• The organization provided reports to 4-FSS for the 1st quarter of 2018 only on May 19. The amount of contributions indicated in the calculation is 3,000 rubles. How much will you have to pay? (3,000*0.05) (3,000*0.05) = 300 rubles. Since this amount is less than 1,000 rubles, the fine will be 1,000 rubles.

Additionally, a fine may be imposed on the responsible person in accordance with the Code of Administrative Offenses of the Russian Federation in the amount of 300–500 rubles. This type of liability applies only to legal entities; it does not apply to individual entrepreneurs.

If an organization submitted a report on paper, and the total number of employees for the previous year was higher than 25 people, then you will additionally have to pay a fine of 200 rubles for an incorrect reporting form.

Filling procedure

Appendix No. 2 of FSS Order No. 381 dated September 26, 2021 includes the procedure for correctly filling out the 4-FSS calculation. You can find the most important features and a sample document in article No. 2.

Let's talk about some points about the procedure for filling out form 4-FSS:

1. The calculation must be filled out in black or blue ink (clause 1 of the Procedure). If you fill out the calculation on paper by hand, then you need to use a ballpoint or fountain pen.
2. The calculation is filled out in block letters (clause 1 of the Procedure).
3. Errors in the declaration cannot be corrected using a corrective or other similar means (clause 2 of the Procedure). To correct an error, you need to cross out the incorrect value and write the correct value. The correction must be certified by the signature of the employer or his representative. And if the employer has a seal, the correction must be certified with a seal.
4. If any indicator is missing, a dash is placed in the corresponding field (clause 2 of the Procedure).
5. When submitting the initial calculation, “000” is entered in the “Adjustment number” field on the title page (clause 5.3 of the Procedure). When submitting the first clarification, indicate “001”, when submitting the second – “002”, etc.
6. When submitting the current calculation in the “Reporting period (code)” field, the employer must fill in only the first two cells of this field (clause 5.4 of the Procedure):

If the employer applies for the allocation of the necessary funds to pay insurance coverage, then only the last two cells are filled in in the “Reporting period (code)” field. The code depends on the number of calls: “01”, “02”, etc.

7. If the calculation is filled out by an organization, then in the first two cells of the “TIN” field it must put “00” (clause 5.8 of the Procedure).

You can learn more about the rules for filling out 4-FSS in the above-mentioned Procedure.

Nuances of filling out 4-FSS: title page

Let's continue the conversation about 4-FSS using one of the previously discussed examples.

Toreador LLC is preparing to submit reports to the Social Insurance Fund for the 2nd quarter. For this the company:

• Uses the report form from the order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381 (as amended on June 7, 2017).
• All fields with missing information are crossed out.
• The composition of the report is determined by the following algorithm: the minimum acceptable reporting set includes the title page, tables 1, 2 and 5, and tables 1.1, 3 and 4 are filled out and submitted only if indicators are available. Since Tornado LLC does not have such indicators, for the first half of 2021 it will fill out 4-FSS in the minimum allowable volume.
• At the end of the half-year, “06” will be entered in the “Reporting period (code)” field.

• In the “Average number of employees” field, indicate the value calculated using a special methodology used when filling out statistical reporting (Rosstat order No. 772 dated November 22, 2017).

The methodology for calculating the indicator for filling out the field “Average number of employees” (Nsr) is as follows:

1. To determine the Chsr, Tornado LLC collected information for January-June:

*Different numbers of employees in different periods are due to their absence from work for various reasons (for example, due to going on unpaid leave)

1. Taking into account the fact that Tornado LLC had no part-time employees in the reporting half-year, the average for the half-year will be:

HR = (98 + 98 + 98 + 93 + 98 + 95) / 6 = 97 people.

The fields on the title page dedicated to the number of working disabled people and workers engaged in harmful and dangerous work are crossed out. There are no such employees at Tornado LLC.

Legal grounds for filling out form 4-FSS

The obligation to submit Form 4-FSS is established in clause 1 of Art. 24 of the Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance...”. All legal entities and individuals using the services of insured persons must submit a report, i.e. employees who are subject to social insurance.

The insured persons include (Clause 1, Article 5 of Law No. 125-FZ):

1. Employees with whom an employment contract has been concluded.
2. Individuals involved in labor as part of the execution of a sentence imposed by a court.
3. Individuals with whom civil law (copyright) contracts have been concluded. In the latter case, the performer is the insured person, if this is provided for by the terms of the contract.

The 4-FSS report form for 9 months of 2021 and the procedure for filling it out were approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381. The latest changes that are relevant today were made by Order of the FSS of the Russian Federation dated June 7, 2017 No. 275.

The current 4-FSS report form for the 3rd quarter of 2021 can be downloaded for free here.

Fill out tables 1, 2 and 5 Calculation

To fill out Table 1 of the 4-FSS calculation, you need to understand what is the basis for calculating contributions for injuries. Law No. 125-FZ (Clause 1, Article 20.1) will help us with this: the object of taxation of contributions is payments and remuneration in favor of individuals:

• under employment contracts;
• under GPC agreements, the subject of which is the performance of work (provision of services);
• under copyright contracts.

Payments under GPC agreements and author's orders are included in the database if the text of the agreement specifies the customer's obligation to pay insurance premiums.

To determine the base for calculating contributions (BNV), it is necessary to divide all payments into 2 parts:

1. “OVS” - payments subject to contributions “for injuries” (Article 20.1 of Law No. 125-FZ).
2. “NVS” - non-taxable amounts (Article 20.2 of Law No. 125-FZ).

To calculate BNV, the simplest mathematical subtraction operation is used:

BNV = OVS – NVS

There are nine lines in Table 1 of Form 4-FSS, which are filled in with the following data:

Let's continue the example of Tornado LLC. Considering that NBC = 0 (there were no non-contributory payments in the first 6 months of the year), we have OBC = BNB. The contribution rate established by Social Insurance is 0.2% (data are shown in the table):

Before filling out Table 2, specialists from Tornado LLC verified mutual settlements with the Social Insurance Fund and collected information from bank statements on insurance payments, broken down for each month of the second quarter.

For Table 5 of the Calculation, information about the special assessment and medical examinations performed at the beginning of the year was provided by employees of the company’s HR department.

How Tornado LLC will reflect this data in 4-FSS, see the sample below:

4-FSS: submission deadlines

If the deadline for submitting the calculation is violated, the employer will be charged a fine (Clause 1, Article 26.30 of Law No. 125-FZ).

Our Calculator will help you calculate the amount of the fine for late submission of 4-FSS.

How to submit 4-FSS and what to do if the report is not accepted

The following example will help us understand the 4-FSS reporting deadlines:

According to the data of the previous billing period, the number of individuals in whose favor contributions for injuries were calculated and paid was:

• in Medvezhiy Ugol LLC - 15 people;
• in Tornado LLC - 98 people;
• at IP Trukhnina M.V. — 7 people

All policyholders plan to report for the 2nd quarter of 2021 to Social Insurance in electronic form. According to paragraph 1 of Art. 24 of Law No. 125-FZ, such a report must be sent no later than July 25, 2018.

However, LLC “Medvezhiy Ugol” and IP Trukhnina M.V. there is a choice: they can report not only electronically, but also on paper (since the number of specified policyholders does not exceed 25 people).

If a paper 4-FSS is issued, you need to focus on another valid reporting date - 07/20/2018. No later than this date, the report must be accepted by FSS specialists, otherwise policyholders cannot avoid fines.

Pushing the date of submitting 4-FSS closer to the deadline reporting dates is dangerous. If errors are found in the calculation, it will be considered failed.

Among the most common errors identified when submitting electronic 4-FSS are:

• impossibility of decrypting the report file or checking the digital signature (error code (EC) “10” or “11”);
• incorrect format of the policyholder's registration number or FSS department code in the certificate (KO “15” or “16”);
• incorrect file name or format (KO “505” or “508”);
• the file has a zero size (KO "518").

These and other shortcomings in 4-FSS need to be corrected, which may take some time. For example, when it is necessary to reissue a certificate or resolve an error. Submitting the 4-FSS in advance will allow you to calmly correct any identified errors and report to Social Insurance on time.

How the form of the report to the Social Insurance Fund has changed in 2021

In general, the form remains the same, but the significant point is that the changes affected the title page of the report and Table 2. The title page now contains an additional field that is filled out by budget organizations. This field indicates the source of funding for the organization, for which numbers from 1 to 4 are used. Next to the field there is a hint as to which number should be entered:

• with federal funding - 1,
• with regional financing - 2,
• with municipal financing - 3,
• with mixed financing - 4.

If your organization does not receive government funding and is a commercial organization, you should simply ignore the new field on the title page.

As for Table 2, there are two innovations here. New lines 1.1 and 14.1 are filled in by companies that underwent reorganization in the second quarter of 2021 or during the same period their separate division was deregistered.

These lines indicate information regarding the balance of debt or debt to the Social Insurance Fund. If this does not concern you, you need to put dashes in two new lines.

The most important thing: conclusions

Calculation 4 – FSS must be submitted by all organizations and individuals that pay income to individuals. This calculation must be submitted to the territorial body of the Federal Social Insurance Fund of the Russian Federation no later than July 25, 2021 (if submitted electronically) and July 20 (if submitted in paper form).

In the calculation, it is necessary to fill out the title page and tables 1, 2, 5. You also need to fill out (clause 2 of the Procedure for filling out calculation 4 - FSS):

• table 1.1 - if you temporarily sent your employees to another organization or to an individual entrepreneur under a personnel supply agreement;
• table 3 - if you paid insurance coverage to individuals, for example, temporary disability benefits due to an industrial accident;
• Table 4 - if you had any accidents at work during the reporting period.

Read also

06.01.2018

Structure of the 4-FSS report for the 2nd quarter of 2021

Form 4-FSS for the 2nd quarter of 2021 is a form consisting of a title page and 6 tables:

• 1 – calculation of the base for deductions;
• 1.1 – information for calculating deductions for employees temporarily working for other employers;
• 2 – calculations for insurance against industrial accidents;
• 3 – social insurance costs;
• 4 – number of people who received work-related injuries;
• 5 – information on the results of the assessment of working conditions (SAW) and personnel medical examinations (PMO) at the beginning of the reporting year.

Tables 1, 2 and 5 are required to be filled out (even in the zero version). In the first two, the base and amount of accrued and paid contributions are calculated (or zeros are entered), table 5 is filled out in the 1st quarter, then the information is transferred throughout the year, without changing. Information on SOUT is reflected as of the beginning of the reporting year, as well as data on PMO. The remaining tables are drawn up if necessary or based on the specifics of the enterprise.