New form 4-FSS for the 3rd quarter of 2021

Form 4-FSS in 2021

If previously the 4-FSS report was intended for all insurance premiums paid to the Social Insurance Fund, then from the beginning of 2021 it reflects exclusively contributions for “injuries”. For the first quarter and half of 2021 Insurers reported using a modified Form 4-FSS, from which sections relating to insurance premiums in case of temporary disability and maternity were excluded.

Form 4-FSS 2021, the new form of which was approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381, was used for reporting for the first quarter and half of the year. For a report for 9 months, it is filled out on a form with amendments made by order of the FSS of the Russian Federation dated 06/07/2017 No. 275.

Form 4-FSS for the 3rd quarter

To correctly fill out and submit the 4-FSS report for the 3rd quarter, you need to know the requirements:

Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” dated July 24, 1998 No. 125-FZ - it specifies the deadlines for submitting the report, an algorithm for clarifying incorrect data and other important conditions;
FSS order No. 275 dated 06/07/2017 - it approves the latest version of form 4-FSS and the procedure for filling it out.

The latest amendments came into force in the 3rd quarter of 2021 and did not affect the majority of policyholders, but affected only public sector employees and reorganized companies.

When filling out form 4-FSS for the 3rd quarter:

do not forget to use the form as amended by the FSS order dated 06/07/2017 No. 275;
to enter data into tables, collect information for the time period from January to September, including detailing individual data for the 3rd quarter;
do not violate the design requirements: in each cell of the table to be filled out, enter 1 indicator if there are reporting data, and put a dash if there is no data;
do not delay sending: October 20 is the deadline for the paper version of the report; 5 more days are allocated for its electronic version.

Attention! Since October 25, 2021 is a Sunday, we recommend that you do not delay submitting the form and submit 4-FSS by October 23, 2020. It will be safer this way, because... the possibility of postponing the deadline to the next nearest working day is not provided for by the law of July 24, 1998 No. 125-FZ. If you decide to submit the form on Monday, October 26, 2020, upon receiving objections from the territorial fund, you can refer to the letter of the Ministry of Health and Social Development dated September 16, 2011 No. 3346-19, which states the possibility of postponing the deadline to a nearby working date.

If the above deadlines are violated, you will be subject to penalties in the amount of 5% for each full/incomplete overdue month of the amount of insurance premiums indicated in the report for the 3rd quarter. The amount of the fine cannot be less than 1 thousand rubles. and above 30% of the amount of contributions (clause 1 of Article 26.30 of the Law of July 24, 1998 No. 125-FZ).

We will talk about the tables of Form 4-FSS for the 3rd quarter below.

New form 4-FSS: what has changed in the report for 9 months of 2017

There are few changes in the 4-FSS calculation form, all of them affected the title page and table 2:

a field appeared on the title page intended for public sector employees - “Budgetary organization”, which indicates the code of the source of funding
in table 2, which reflects settlements with the Social Insurance Fund, line 1.1 has been added about the debt transferred to the insured-successor from the reorganized legal entity, or the debt of a separate division deregistered
Accordingly, in line 8 “Total” of the report form 4-FSS there is a new calculation formula - line indicator 1.1 has been added to it
Line 14.1 has been added to Table 2, reflecting the debt of the Social Insurance Fund to a reorganized legal entity, or a separate division that has been deregistered
in line 18 “Total” the formula has changed due to the inclusion of line 14.1 indicator in it

Corresponding additions have been made to the Procedure for filling out Form 4-FSS. New form 2021 with changes from 06/07/2017. applies starting with the report for 9 months of 2021. Updated calculations of 4-FSS for periods before 2021 are submitted on the form that was in force in the billing period for which the adjustment is made (clause 1.5 of Article 24 of Law No. 125- dated July 24, 1998 Federal Law).

Three changes have been made to the new report form:

1. The “Budget organization” field appeared on the title page . In this field you must indicate the source of funding.

2. In Table 2, line 1.1 “Debt owed by the reorganized policyholder and (or) deregistered separate division of a legal entity” appeared;

3. In Table 2, line 14.1 has been added “Debt from the territorial body of the Fund to the policyholder and (or) a separate division of a legal entity that has been deregistered.”

Filling out 4-FSS

The procedure for filling out the 4-FSS calculation remains the same; it can be found in Appendix No. 2 to Order No. 381, as amended. dated 06/07/2017. If the policyholder is registered where the FSS pilot project operates, he needs to take into account the filling out features approved by Order of the FSS of the Russian Federation dated 03/28/2017 No. 114.

Let us recall the basic requirements of the instructions that should be observed when preparing the 4-FSS calculation (new form for the 3rd quarter of 2017):

the form must be filled out on a computer or manually, but only in block letters and black or blue ink
on each page the number of the policyholder in the Social Insurance Fund and the code of subordination are indicated, at the bottom of the page a signature and date are placed
monetary indicators are not rounded - they are reflected in rubles and kopecks, instead of a zero value a dash is placed
indicators are entered on a cumulative basis from the beginning of the year
All pages of the form must be numbered and their number must be indicated, as well as application pages, on the title page

Which sections of the 4-FSS calculation must the policyholder submit for 9 months of 2021:

the title page and tables 1, 2 and 5 are mandatory, they must be submitted, even if there were no accruals for “injuries” in the reporting period, that is, the reporting is “zero”
tables 1.1, 3 and 4 are submitted only when they contain the corresponding indicators

You can download the new form 4-FSS 2021 below.

Legal grounds and features of filling out the “zero” form 4-FSS

All policyholders must submit Form 4-FSS, i.e. legal entities and individuals who use the services of hired workers.

This is established by paragraph 1 of Art. 24 of the Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance...”.

This law does not provide for exemption from the obligation to submit a report in the absence of a basis for calculating contributions. Only individual entrepreneurs without employees do not submit Form 4-FSS. And a legal entity, even if there is no activity, must have at least one employee - a director.

An interesting situation arises if the company does not work, and the director is also the only founder. In this case, he often does not consider it necessary to conclude an employment contract “with himself.” Should such a manager be considered an employee? From the latest clarifications of the Ministry of Labor it follows that (letter dated March 16, 2018 N 17-4/10/B-1846). Officials refer to Art. 16 of the Labor Code of the Russian Federation and indicate that labor relations arise upon the actual admission of an employee to work, regardless of the existence of an employment contract with him.

Therefore, legal entities are required to submit a report to 4-FSS in any case.

To determine the composition and procedure for filling out the “zero” form, you need to refer to the order of the Federal Tax Service of the Russian Federation dated September 26, 2016 No. 381 (as amended on June 7, 2017). This regulatory act approved the form of the 4-FSS report and the procedure for filling it out (hereinafter referred to as the Procedure).

Form 4-FSS for 9 months of 2021 can be downloaded here.

If there is no activity, it is not necessary to submit all sheets of the report. The composition of the “zero” 4-FSS can be limited to four mandatory sections listed in paragraph 2 of the Procedure:

A title page containing general information about the policyholder.
Table 1, including the basis for calculating contributions.
Table 2, dedicated to settlements between the policyholder and the Social Insurance Fund branch.
Table 5, which contains information about the special assessment of working conditions (SOUT) and mandatory medical examinations.

Next, we will consider how to fill out these sections of the 4-FSS zero report. A sample form can be downloaded here.

When to submit a calculation for “injuries”

If the policyholder had an average number of employees for whom deductions are made last year exceeded 25 people, he can submit the calculation only electronically. The deadline for submitting the electronic form 4-FSS is no later than the 25th day of the month following the reporting period. For failure to comply with the electronic reporting format, the policyholder faces a fine of 200 rubles.

With an average headcount of 25 or fewer people, the policyholder has the opportunity to report both electronically and on paper. But for submitting a “paper” calculation, a shorter deadline is set - the 20th day of the month following the reporting period.

Thus, for 9 months of 2021, the electronic form 4-FSS must be submitted no later than October 25, 2017, and the “paper” form - October 20, 2017.

How to submit form 4-FSS for 9 months of 2021

To submit report-4 to the Social Insurance Fund, you must contact the territorial division of Social Insurance at the place of state registration of the policyholder in the Russian Federation. If the employer has separate subdivisions (separate subdivisions) in other regions, the report should also be submitted to the Social Insurance Fund at the address of the subdivision. The basis is the independent calculation of salaries for staff and the presence of an open bank account. In this case, it is possible to submit a document in various ways - electronically or “on paper”. Deadlines for submission vary depending on the format of preparation (clause 1 of Article 24 of Law No. 125-FZ):

Until the 25th - in cases where the policyholder reports electronically (via TKS or using a flash drive).
Until the 20th - in cases where the policyholder reports “on paper”.

Report submission deadline f. 4-FSS for Q3. 2021:

Until 25.10 – when submitting the form electronically.
Until 20.10 – when submitting a paper version of the calculation.

Note! If the policyholder has an average headcount of less than 25 people, you can report in any convenient way - either electronically or on paper. But if during the reporting period the average number of personnel exceeded 25 people, only the electronic version of submitting the form is allowed. The fine for failure to comply with this requirement is 200 rubles. (Part 2, Article 26.30 of Law No. 125-FZ).

Policyholders often have a question: Should Form 4-FSS be submitted? Despite the fact that the legislation in the field of insurance premiums has changed significantly, the obligation to submit blank reports has not yet been abolished. If the employer does not make settlements with staff and does not pay contributions for “injuries”, he must still submit 4-FSS. In this case, the title page of the document is filled out in the general order, and according to the lines of the table. 1, 2, 5 are marked with dashes. For failure to submit reports within the approved deadlines, the fine is minimal and amounts to 1000 rubles. (Part 1, Article 26.30 of Law No. 125-FZ).

Deadlines for submitting reports to the Social Insurance Fund in 2021. Table

Due to the transfer of maternity contributions to the tax service in 2021.
New reporting forms will be introduced. As for insurance premiums (IP) due to injuries, in 2021. they will still remain with the FSS. With deadlines for submitting reports to the Social Insurance Fund in 2021. can be found in the special table presented below 09/19/2016
What changes occurred in reporting to the Social Insurance Fund in 2017?

In 2021 All companies/organizations that have employees must submit reports to the social insurance fund in accordance with Form 4-FSS.

This document should reflect the compensation due to injuries that were accrued and paid for the corresponding period. In addition, it is necessary to disclose information regarding the tax base for payment of contributions and a list of social insurance expenses.

Data should be reflected on an accrual basis, taking into account the decoding for the last three months.

The quarterly report to the Social Insurance Fund has the following periods for submitting documents: 1st quarter/half year/9 months/year.

4-FSS is rented in two well-known ways:

In paper form: until the 20th day of the month following the reporting month.
Via TKS: before the 25th of the month following the reporting month.

By the way, if a company has more than 25 employees, then it submits the report exclusively in electronic form. If a company/organization has fewer than 25 employees, then it has the right to independently choose the method of submitting reports: in paper or electronic form.

What are the deadlines for submitting reports according to Form 4-FSS in 2021?

Report on the results for 2021 According to Form 4-FSS, firms/organizations should submit within the following deadlines:

In paper version: until January 20, 2017.
Via TKS: until January 25, 2017.

Reporting for 2021 should be completed according to the old form. And reporting for the 1st quarter of 2021. is issued in accordance with the new form 4-FSS.

How is the main activity confirmed?

All firms/organizations must confirm their main economic activity every year.

This confirmation is submitted to the FSS of the Russian Federation.

Thus, to confirm the main OKVED, the following package of documents should be prepared in advance:

Application for confirmation
Help confirmation.
A copy of the balance sheet (for those companies/organizations that are not small).

Who submits documents to confirm the main type of activity?

Firms/organizations that have employees (with the exception of individual entrepreneurs) must submit documents to confirm the main type of activity. A certificate confirming the main type of activity is submitted in paper form or via TKS.

What are the deadlines for submitting confirmation of the main type of activity to the Social Insurance Fund in 2021?

Document confirming the main OKVED for 2021. must be submitted by April 17, 2017.

Updated report on insurance contributions to the Social Insurance Fund

Starting from 2021 A report on accrued and paid compensation due to injuries should also be made to the Social Insurance Fund. As for the report form, it will be identical to the form of section No. 2 from the 4-FSS calculation.

What are the deadlines for submitting the updated report on injury contributions in 2021?

It is worth noting that the deadlines for submitting the report will remain identical to the report in Form 4-FSS:

In paper version: before the 20th day of the month following the reporting quarter.
Via TKS: before the 25th of the month following the reporting period.

Updated reporting on SV to the Federal Tax Service

Already from 2021 indicators regarding accrued and paid insurance payments due to maternity should be submitted both to the tax office and in accordance with the new reporting form.

New reports should be submitted to the Federal Tax Service every quarter.

What are the deadlines for submitting new reporting on SV in 2017?

So, there are two options for submitting reports to the relevant authorities:

In the paper version, if the number of employees is up to 25 people: until the 30th day of the month following the reporting period.
In electronic form: before the 30th day of the month following the reporting period.

Deadlines for submitting a report on insurance premiums due to injury/maternity in 2021. are presented in the table below:

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Deadlines for submitting Form 4-FSS for 2021

Companies submit Form 4-FSS to the branch of the FSS of the Russian Federation at the place of their registration within the following deadlines:

no later than the 25th day of the month following the reporting period, if reporting is sent electronically;
no later than the 20th day of the month following the reporting period, if it is submitted in paper form.

Thus, you must submit the calculation in form 4-FSS for 2021 no later than:

January 22, 2021, if the policyholder reports on paper (the postponement is due to weekends);
January 25, 2021, if the policyholder submits reports electronically.

Let us remind you that policyholders whose average number of employees exceeds 25 people send Form 4-FSS to social insurance in electronic form. Policyholders with this indicator of 25 people or less can submit the form on paper.

Federal Law of July 24, 1998 No. 125-FZ (as amended on July 29, 2017).

How reporting is submitted

There are several options on how to do this. For example, it is possible to take it to the post office and send it by registered mail, or deliver the document personally to the branch. In addition, it is possible to submit a report through a special FSS Portal for reporting, and you need to sign it with an electronic digital signature.

You need to pay special attention to the electronic method of filing reports, since the number of companies that submit them in paper form has recently decreased significantly. Since the beginning of 2015, companies with more than 25 employees must submit reports electronically.

To submit reports, an individual entrepreneur is required to purchase an electronic signature issued only by specialized companies. This document detail cannot be falsified, which is why more and more companies are switching to it. However, if there is no electronic signature, the report is considered unfulfilled; for this reason, it must be obtained in advance.

On video: Filling out form 4-FSS 2021

Changes in reporting in 2021

Now the 4FSS form is in force in accordance with the FSS resolution dated 07/04/16 No. 260. Report for 9 months. must be submitted directly on this form. New changes await him soon. What changes could happen in 2017?

The administration of social tax is transferred to the tax jurisdiction. This was done in order to improve supervision over incoming funds and reduce the burden on the Social Insurance Fund. There will no longer be a need to submit a report there from 2021. Instead of the previous document, it is planned to use a Unified Calculation, which will be submitted to the tax authority quarterly. It will also combine pension and health insurance contributions. It must be provided until the thirtieth day of the month following the reporting quarter.

However, the FSS report on social insurance for cases of injuries at work will still need to be submitted to the fund. For this purpose, a special calculation will be developed using a new form. At the same time, reconciliation of payments and submitted reports will be carried out.

On video: Submit a report to the Social Insurance Fund in 2021

Fill out form 4-FSS for the 1st quarter of 2021

When filling out the new Form 4-FSS, you must follow the instructions that are approved by Order No. 381 of the FSS of the Russian Federation (Appendix No. 2). The paper version of the calculation can be filled out using a black or blue pen in block letters, or you can fill it out on a computer, for which you first need to download the new form 4-FSS 2021.

At the top of each page, the policyholder must put down his registration number and subordination code, which are indicated in the notice issued upon registration with the Social Insurance Fund. At the bottom of the page is the signature of the policyholder and the date of signing.

Indicate the adjustment number on the title page: when submitting form 4-FSS for 1 sq. 2021 for the first time, enter “000”, if an updated calculation is submitted - “001”, the next time the same report is updated - “002”, etc. The updated report is submitted in accordance with the form in force in the corrected period. The reporting period code for the 1st quarter is “03”, year “2017”.

All completed pages of the new Form 4-FSS 2017 are numbered, and their number and the number of application pages (if any) are indicated on the title page.

Monetary indicators are indicated in calculations without rounding - in rubles and kopecks. If any indicator is zero, the corresponding column is crossed out.

Table 1 reflects the calculation of the base for calculating contributions for “injuries”. Indicators are entered incrementally from the beginning of the year, and broken down by month of the last quarter of the reporting period.

Table 1.1 is filled out only by those who, under a contract, sent their employees to temporary work with other employers (clause 2.1 of Article 22 of Law No. 125-FZ of July 24, 1998).

Table 2 of the Form 4-FSS report in 2021 is filled out based on the policyholder’s accounting data on the status of settlements for contributions and expenses.

Table 3 is filled in if there are expenses for “injuries”: sick leave payments for accidents and injuries, payment for leave for treatment in a sanatorium, financing of preventive measures.

Table 4 is located on the same page of Form 4-FSS for 2017 as Table 3. Based on the relevant acts on occupational diseases and accidents at work, it indicates the number of people injured.

Table 5 is intended for information on the results of a special assessment of working conditions and medical examinations of workers. This reflects the number of jobs subject to assessment, the number of workers in hazardous industries and, accordingly, the number of jobs assessed and the number of workers who underwent medical examinations at the beginning of the year.

Form 4-FSS 2021: available here.

How the 4-FSS form has changed

The current 4-FSS calculation form was approved by Order No. 381 of the FSS of the Russian Federation dated September 26, 2016; it must be applied starting with reporting for the 1st quarter of 2021. The main difference from the previously valid form is the absence of sections on contributions for disability and maternity, which is why the new form 4-FSS 2017 has significantly decreased in volume.

Otherwise, today’s 4-FSS calculation looks almost the same as Section II of the old form, dedicated to “traumatic” contributions, and does not contain any special innovations.

The new form of Form 4-FSS for the 1st quarter of 2021 consists of a title page and five tables, of which only tables 1, 2 and 5 are required to be submitted. The title and these sections must be submitted even if the policyholder had no accruals at all during the reporting period on "injury". The remaining tables are filled in when appropriate indicators are available.