4-fund report for 2021 - what it will be like

In 2021, legal entities with employees will have to report to the Social Insurance Fund four times - submit report form 4-FSS based on the results of 2021, the first quarter, half a year and nine months.

Form 4-FSS is submitted only for contributions from accidents. For all other types of contributions, you must report to the Federal Tax Service using the approved payment form.

Reports to the FSS are submitted in the form approved by Order of the FSS of the Russian Federation dated 06/07/2017 No. 275. When preparing a report in 2021, you should check the relevance of the form.

Submit electronic reports via the Internet. The Kontur.Extern service gives you 3 months free of charge!

Try it

Forms for submitting reports to the Social Insurance Fund

An electronic report in Form 4-FSS is submitted by organizations where the average number of employees exceeds 25 people. The same applies to newly created or reorganized companies (Article 22.1 of the Federal Law of July 24, 1998 No. 125-FZ).

Individual entrepreneurs who have entered into employment contracts with employees are also required to pay contributions and submit reports in Form 4-FSS. The deadlines for submitting the report are the same as for organizations.

Submit electronic reports via the Internet. The Kontur.Extern service gives you 3 months free of charge!

Try it

Please note that if an individual entrepreneur has concluded a civil contract with an employee, then he is not required to register with the Social Insurance Fund, pay contributions and submit reports.

Calculation according to Form 4-FSS (reporting for employees in the Social Insurance Fund) in 2021

In the field “ Adjustment number”

" is put: "
000
" (if the declaration is submitted for the first time for the tax period (quarter), "
001
" (if this is the first correction), "
002
" (if the second), etc.

Note

: the updated calculation is submitted in the form that was in force in the period for which errors were identified.

In the field “ Reporting period (code)

» the code of the period for which the report is submitted is indicated:

• I quarter – 03;
• Half-year – 06;
• 9 months – 09;
• Calendar year – 12.

The number of requests from the policyholder for the allocation of the necessary funds to pay insurance compensation is designated 01, 02, and so on.

In the “ Calendar year”

» indicates the year for the reporting period for which the Calculation is submitted (updated Calculation).

Field “ Discontinuation of activity”

» is filled out only in case of termination of activity due to the liquidation of an organization or closure of an individual entrepreneur.
In this case, the letter “ L
” is placed.

Further

The full name of the organization is indicated in accordance with the constituent documents. Individual entrepreneurs fill out the last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document).

In the " TIN"

» Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put zeros in the first 2 cells (for example, “001234567891”).

Field " Checkpoint"

» IP is not filled out. Organizations indicate the checkpoint that was received from the Federal Tax Service at the location of the organization (separate unit).

Field “ OGRN (OGRNIP)

" Individual entrepreneurs and organizations indicate their OGRN (OGRNIP) in accordance with the received state registration certificate. For organizations, the OGRN consists of 13 digits, so when filling in the first 2 cells you must put zeros (for example, “001234567891234”).

Field " OKVED code"

" Individual entrepreneurs and organizations indicate the code according to the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2). Newly created organizations - insurers for compulsory social insurance against industrial accidents and occupational diseases indicate a code according to the state registration authority, and starting from the second year of activity - a code confirmed in the prescribed manner in the territorial bodies of the Fund.

In the “ Contact phone number”

» indicate the landline or mobile phone number with the city code or mobile operator. You cannot use the dash and parenthesis signs (for example, “+74950001122”).

In the fields separated to indicate the registration address

:

• Organizations indicate a legal address.
• Individual entrepreneurs indicate the registration address at the place of residence.

In the field “ Average number of employees

»:

• Organizations indicate the average number of employees.
• Individual entrepreneurs indicate the number of insured individuals to whom payments were made as part of their employment relationship.

In other cells

it is necessary to indicate the number of disabled people working and employed in work with harmful and (or) hazardous production factors.

In the field “ Calculation is presented on

"indicates the number of pages that make up the 4-FSS report (for example, “006”). If copies of documents are attached to the report (for example, a representative’s power of attorney), then their number is indicated (if they are missing, put dashes).

Block “ Reliability and completeness of information”

»:

In the first field you must indicate the person's code

, confirming the accuracy and completeness of the information in the calculation: “
1
” (policyholder), “
2
” (representative of the policyholder) or “
3
” (successor).

Further, depending on who confirms the information, the surname, name, and patronymic of the head of the organization, individual entrepreneur, representative or legal successor are indicated (in full, without abbreviations, in accordance with the identity document).

In the “Signature” and “Date” fields, enter the signature of the payer (successor) or his representative and the date of signing the Calculation (if there is a seal, it is placed in the MP field).

If the declaration is submitted by a representative, then it is necessary to indicate the type of document confirming his authority. If the representative of a legal entity is an organization, then its name must be indicated in the appropriate field.

Fine for late submission of reports to the Social Insurance Fund

If the 4-FSS is not submitted on time, the organization may be held liable under Art. 26.30 of the Federal Law of July 24, 1998 No. 125-FZ. That is, 5% of the amount of contributions accrued for the last three months of the reporting or billing period, for each full and partial month from the date established for submitting the calculation. In this case, the fine should not exceed 30% of this amount and be less than 1,000 rubles.

In addition, for violation of the procedure for submitting reports - for example, when the number of employees at the enterprise is more than 25 people, but the report was submitted in paper form - a fine of 200 rubles is provided.

What reporting forms need to be submitted to the Social Insurance Fund at the end of the 4th quarter?

Currently, only contributions for insurance against accidents and occupational diseases remain under the jurisdiction of the Social Insurance Fund.
It is on these that it is necessary to report quarterly to the Social Insurance Fund. The reporting periods are 1st quarter, half a year, 9 months and a year, since the data in the report is formed on an accrual basis. Thus, reports submitted to the Social Insurance Fund at the end of the 4th quarter will contain information for the full year 2021. The report is filled out in accordance with Form 4-FSS, approved by departmental order dated September 26, 2016 No. 381 and updated by order No. 275 dated June 7, 2017. It contains information on remunerations accrued in favor of employees, which form the basis for calculating contributions and are not included in it, the amount of insurance tariff and calculated contribution amounts. The calculation also shows the results of the special assessment as of the beginning of the year.

A ready-made solution from K+ will help you accurately calculate premiums for insurance against industrial accidents. If you do not have access to the system, you can try it for free.

How to prepare a 4-FSS report in electronic form

You can generate an electronic 4-FSS report in the Kontur.Extern system: select the “FSS” menu > “Create report”.

After that, select the type of report, reporting period and organization for which you want to submit the report and click on the “Create report” button. If you started filling out the report earlier, then by clicking the “Show report in the list” button you can open it for editing and sending.

To download a ready-made calculation from your accounting program, select the “FSS” menu > “Load from file”. The downloaded report can be viewed and, if necessary, edited by clicking on the “Download for editing” button.

After filling out the report, it will appear in the “FSS” > “All reports” section. Hover your cursor over the line with the desired report and select the required action.

After proceeding to send the report, select the certificate to sign and click on the “Check Report” button. If errors are found when checking the report, click on the “Open Editor” button, correct the errors and proceed to submit the report again.

If there are no errors, click on the “Proceed to Send” button.

After this, just click “Sign and Send”, and the system will upload the report to the FSS portal.

Next, you can track the status of the report - the control protocol and receipts for receiving reports will be sent directly to Extern.

When the status changes to “Receipt Received”, this means that the report has been submitted. The receipt can be opened and viewed, and saved if necessary. If the calculation status is “Submission Error,” it means that the calculation was not sent and you need to try again.

If the status is designated as “Decryption error,” the FSS was unable to decrypt the calculation or verify the electronic signature. Make sure you select the correct certificate to sign the payment and submit again.

The status “Format control error” indicates that the calculation has not been submitted. You need to correct the errors and resubmit the report. If the status is indicated as “Logical control error”, then a receipt with errors was received. The need to correct them must be reported to the FSS.

Submit electronic reports via the Internet. The Kontur.Extern service gives you 3 months free of charge!

Try it

Who takes 4-FSS?

Everyone who uses hired labor needs to pass 4-FSS. If you have employees, you must report. Even if in the past period you did not make payments that are subject to contributions for injuries, and there were no payments for insured events.

Only individual entrepreneurs who did not have and do not have employees under an employment contract are free from the obligation to submit this report to the Social Insurance Fund.

If an individual entrepreneur enters into contract agreements (GPC) with individuals, rather than labor agreements, he also does not have the obligation to pay contributions for injuries. Accordingly, there is no obligation to register and report to the Social Insurance Fund. There will be an exception only if the GPC agreement specifically stipulates the individual entrepreneur’s obligation to pay “unfortunate” contributions.

The point remains controversial: is it necessary to submit the form to companies without employees, headed by a founding director? Rostrud's opinion: there is no need to conclude an employment contract with the sole director-owner. Accordingly, a situation is possible when the company has no employees.

4-FSS: until what date is it due in 2021

In order to submit the report to the Social Insurance Fund on time, the deadlines for submission in 2021 must be determined taking into account the postponement of weekends and holidays. Only official holidays regulated by the Government of the Russian Federation are taken into account. The table below contains the current deadlines for submitting f. 4-FSS for 2021 based on reports for the 4th quarter. 2021 (2017); 1 sq. 2021; 2 sq. 2021 (half year 2018); 3 sq. 2021 (9 months 2021) and 4 quarters 2021 (2018).

Deadline for submitting the report f. 4-FSS for 2021:

Note! The deadline for submitting 4-FSS for the 1st quarter of 2021 corresponds to the normative, as well as the deadline for submitting 4-FSS for the 2nd quarter of 2021. And the deadline for submitting 4-FSS for 9 months of 2021 has been slightly extended due to the deadline falling on Sunday. But in this case, this only applies to the report “on paper”; nothing changes when submitting the form electronically.