Similar jobs with special assessment

What you need to know

First of all, we note that Table 5 4-FSS is an analogue of the 10th table of the previous calculation of contributions for injuries and corresponding payments. The new one was approved by order of the Social Insurance Fund of Russia dated September 26, 2021 No. 381 and is effective from the report for the first quarter of 2021.

You can download the current 4-FSS report with Table 5 from our website using the following direct link.

Table 5 itself in form 4-FSS is the last. It looks like this:

As you can see, filling out Table 5 of Form 4-FSS implies indicating the results of 2 types of events:

• special assessment of working conditions;
• mandatory preliminary and periodic medical examinations of personnel

In addition, according to the requirements, Table 5 in Form 4-FSS in 2017 is subject to mandatory completion and submission by policyholders to the fund department along with the title page, as well as Tables 1 and 2.

Also see “Deadline for submitting reports to the Social Insurance Fund in 2021.”

Information on special assessment of working conditions

To establish a discount (surcharge) to the rate of contributions for insurance against accidents and occupational diseases, the organization is obliged to inform the Federal Social Insurance Fund of Russia about the results of a special assessment of working conditions and mandatory medical examinations of employees (subclause 18, clause 2, article 17 of the Law of July 24, 1998 No. 125-FZ). The necessary information is reflected in table 10 of section II of form 4-FSS, approved by order of the FSS of Russia dated February 26, 2015 No. 59.

Table 10 is mandatory in Form 4-FSS. All policyholders must fill it out. If the policyholder has not yet conducted a special assessment of working conditions, indicate in the table data on the current results of workplace certification carried out in previous years. This is stated in paragraph 29.1 of the Procedure approved by order of the FSS of Russia dated February 26, 2015 No. 59.

In columns 3–6 of Table 10, indicate the total number of workplaces that are subject to special assessment and the number of workplaces that have already been inspected (including those classified as harmful and dangerous working conditions). Fill out the columns based on the report on the special assessment of working conditions.

In columns 7–8 on line 2, indicate the number of employees who work in harmful and dangerous working conditions and must undergo mandatory and preliminary medical examinations. Fill out the columns based on the final reports of the medical commissions. Determine the number of employees as of the beginning of the calendar year.

There is no special assessment of working conditions for homeworkers and remote workers. Therefore, there is no need to indicate their number in line 1, columns 3–6 of table 10. However, if such employees are employed in jobs that require preliminary and periodic medical examinations, then indicate their information in line 2, columns 7–8.

This is stated in paragraphs 29–29.4 of the Procedure approved by order of the FSS of Russia dated February 26, 2015 No. 59, and in the letter of the FSS of Russia dated April 24, 2014 No. 17-03-14/05-4188.

If the organization has not conducted a special assessment of working conditions or certification of workplaces, Table 10 still needs to be filled out. In this case, in column 3, indicate the total number of jobs, and in columns 4, 5 and 6, put dashes.

An example of filling out form 4-FSS. The organization applies a general taxation system and pays insurance premiums at the basic rate of 2.9 percent

The organization applies a general taxation system and charges social insurance contributions in case of temporary disability and in connection with maternity at the basic rate of 2.9 percent. Therefore, when filling out the title page of Form 4-FSS, the accountant indicated the policyholder code - 071/00/00.

As of January 1, 2021, the organization had a debt to the Federal Social Insurance Fund of Russia for contributions to compulsory social insurance and contributions to insurance against accidents and occupational diseases for December 2015 in the amount of 4,300 rubles, respectively. and 290 rub.

For the first quarter of 2021, contributory payments to employees amounted to RUB 448,000, including:

– for January – 150,000 rubles; – for February – 148,000 rubles; – for March – 150,000 rubles.

In February, in addition to the salary, one of the employees was accrued sick leave benefits in the amount of 2,000 rubles, including at the expense of the Social Insurance Fund of Russia - 980 rubles. The number of days of incapacity paid by the fund was three days.

The calculation of compulsory social insurance contributions for the first quarter of 2021 is presented in the table.

For the first quarter of 2021, the organization transferred contributions to the budget of the FSS of Russia in the following amounts:

• in January - 4300 rubles. (contributions paid on January 14 – for December 2015);
• in February - 4350 rubles. (fees paid on February 12 – for January 2016);
• in March – 4292 rubles. (fees paid on March 14 – for February 2016).

Contributions for March 2021 in the amount of 4350 rubles. were listed in April (i.e. in the second quarter of 2021).

When preparing the calculation for the first quarter of 2021, line 16 of Table 1 indicates the amounts of contributions actually transferred to the fund for the period from January 1 to March 31 inclusive (with a monthly breakdown) (letter of the Federal Social Insurance Fund of Russia dated May 23, 2011 No. 14-03- 09/04-1286).

Contributions for insurance against accidents and occupational diseases are calculated at a rate of 0.2 percent (class 1 of professional risk according to the Classification of Economic Activities by Class of Professional Risk):

For the first quarter of 2021, contributions for insurance against accidents and occupational diseases are listed in the following amounts:

• in January – 290 rubles. (contributions paid on January 14 – for December 2015);
• in February – 300 rubles. (fees paid on February 12 – for January 2016);
• in March – 296 rubles. (fees paid on March 14 – for February 2016).

The accountant reflected the status of settlements with the Federal Social Insurance Fund of Russia for contributions to compulsory social insurance, sick leave benefits, the calculation base and the amount of accrued insurance contributions in tables 1, 2 and 3 of Section I of Form 4-FSS for the first quarter of 2021.

The accountant reflected the status of settlements with the Federal Social Insurance Fund of Russia for contributions for insurance against accidents and occupational diseases, the calculation base and the amount of accrued insurance premiums in tables 6 and 7 of Section II of Form 4-FSS for the first quarter of 2021. At the same time, the accountant deducted from the base for calculating contributions the amount of sick leave benefits, which are not subject to insurance contributions (Clause 1, Article 20.2 of Law No. 125-FZ of July 24, 1998).

There were no industrial accidents in the organization. Activities to prevent injuries and occupational diseases were not funded. There are no foreign employees. Therefore, the accountant did not fill out tables 3.1 of section I and 8, 9 of section II of form 4-FSS.

In the first quarter of 2021, the organization conducted a special assessment of working conditions. The accountant entered its results into Table 10.

On April 14, 2021, completed and signed by director A.V. Lvov submitted Form 4-FSS for the first quarter of 2021 to the territorial branch of the FSS of Russia.

Features of the design of Table 5 4-FSS in 2017

The main regulations on how to fill out Table 5 4-FSS in 2021 contain the order of the FSS of Russia dated September 26, 2016 No. 381. It also approved the new form of the calculation in question.

Let us immediately note that the rules for filling out Table 5 4-FSS require all data to be provided at the beginning of the current year. That is, as of January 01, 2021.

However, how to fill out Table 5 of Form 4-FSS if the company has not been registered since the beginning of the year? There is a special instruction in this regard: put dashes in all columns of Table 5 4-FSS for 2021.

Thus, filling out Table 5 of Form 4-FSS in 2021 will be the same for each quarter. That is, with the same indicators.

Another important point arising from the procedure for filling out Table 5 of Form 4-FSS. Namely, from the rule of indicating information at the beginning of the year. So, if a special assessment of working conditions and/or medical examinations at the enterprise was carried out during 2021, then the indicators for them must be entered into Table 5 of the 4-FSS for 2021.

As for the certification of workplaces according to the previous rules, it has its own deadline. If by 2021 its results are outdated, then they will not be included in the 4-FSS.

Sample of filling out Table 4

The production facility produces components for cabinet furniture. At the end of June, a woodworking shop turner injured his hand while processing a product. The work-related injury was registered in accordance with all the rules, but this work-related injury will not be reflected in 4-FSS for the six months, since the examination to verify the occurrence of the insured event will be dated back to the beginning of July.

In 4-FSS for the first half of 2021, the accountant of Krasnoderevshchik LLC will repeat information on injuries (3 cases, one of which was fatal) and occupational diseases (2 insured events confirmed by an examination) from the report for the 1st quarter ─ indicators should be reflected on an accrual basis from the beginning of the year.

How Krasnoderevshchik LLC filled out Table 4 of the report for the first half of 2019, see below:

Column 3

Particular attention in Table 5 4-FSS to column 3. It shows the total number of jobs for a given insurer that require a special assessment (it does not matter whether it was carried out previously or not). Ideally, it should match the number of personnel. But in practice it can vary both up and down (for example, shift work in one position). There's nothing wrong with that.

If the enterprise has not carried out a special assessment of working conditions, indicate “0” in columns 4 – 6 of Table 5 of the 4-FSS calculation.

As a result, filling out Table 5 4-FSS will vary depending on whether a special assessment of labor conditions took place in 2021 or not.

For those who did not have time to conduct SOUT

If the SOUT was not carried out at all or was not completed in the 4th quarter of 2021 (even if an agreement was concluded with a specialized company), 0 is entered in columns 4, 5, 6 (this is provided for in the procedure for filling out the form). Information on the special assessment completed in 2021 in the 4-FSS report for the first and subsequent quarters of 2021 is not reflected in the reporting, since only the information that is available at the beginning of the year is provided. Only column 3 is filled in - the total number of jobs to be assessed.

Example

Medical examinations

We would like to remind you that not all employees are subject to mandatory medical examination by law. In addition, the frequency of such periodic inspections depends on the types of harmful and/or dangerous production factors, as well as the work performed themselves (clause 15 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated April 12, 2011 No. 302n).

Also see “Maintaining a compulsory first-aid post at an enterprise reduces income tax.”

Who submits a report on form 4FSS

The obligation to provide a report is enshrined in Law No. 125-FZ of July 24, 1998.

Form 4FSS must be drawn up and provided by all companies and entrepreneurs that use the labor of employees. In addition, if an organization or entrepreneur hired an employee under a civil contract and it states that insurance premiums are calculated and paid, then a report will have to be submitted in this case as well.

Expert opinion

Payments under civil contracts must be shown in Table 1. This occurs only if the calculation and payment of contributions are provided for in the contract and if they were actually accrued.

Head of Administration Department

insurance premiums of the Federal Social Insurance Fund of Russia, M. Orlova

The only exceptional case when a report does not need to be submitted is the work of an individual entrepreneur without employees. If an entrepreneur works alone, then he is not required to register with the Social Insurance Fund, and therefore does not have to submit a report, even a zero one.

Such conclusions are reflected in Article 3, Clause 1, Article 5, Clause 1, Article 24 of Law No. 125-FZ.

How not to make a mistake

The control ratios for it for 2021 will help you finally determine how Table 5 of Form 4-FSS is filled out. They were approved by order of the FSS dated March 9, 2021 No. 83.

Read also

26.04.2018

How to reflect a special assessment in the calculation of 4-FSS

To fill out, use the information from the working conditions assessment report. The special assessment of working conditions in 4-FSS is entered on the first line (under code 1) of Table 5. This is the last page of the calculation.

How to reflect a special assessment in 4-FSS:

First, line 1 of Table 5 indicates the total number of all available jobs subject to SOUT (column 3) - it does not matter whether the conditions were assessed for them or not. The data can be compared by the Fund’s specialists with the average number of places - there should not be a big difference, but they can differ up or down, since the average number of places is calculated as a whole for the past year, and the number as of the 1st day of the year is included in the total number of places

In addition, several people can work in shifts at one workplace. A dash can only appear on those who do not have hired employees and organized places of work, which seems unlikely for organizations, since at least the executive body - the director - should have one. An individual entrepreneur will put a dash if, as of January 1, 2021, it turns out that he has no employees, but he plans to hire them, otherwise he would have to be deregistered from the Social Insurance Fund as an employer.

Next, in columns 4, 5, 6, fill in the information about the special assessment. In 4-FSS this is all the data required by the fund:

total places assessed - column 4 of the report;

places with hazardous working conditions were identified according to the 3rd class of “harmfulness” (column 5);

indicated in the Report on the special assessment of specialties with difficult and dangerous conditions in class 4 (column 6).

The figures entered must coincide with the report submitted to the Fund at the end of the SOUT.

Example