At what rate should we calculate premiums for insurance against accidents and occupational diseases?

From your employees' salaries you pay insurance premiums:

• 30% goes to the tax office for pension, medical and social insurance.
• From 0.2 to 8.5% - in the Social Insurance Fund for insurance against accidents at work, they are also called contributions for injuries.

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Where can I see the amount of contributions?

1. Find in the table the type of economic activity for which you had the most income over the past year.
2. Using the same table, determine the professional risk class of your business. The higher the class, the higher the fees.
3. Look at the law for the contribution rate.

For example, for risk class 1 the minimum contribution rate is 0.2%. This means that from an employee’s salary of 20 thousand rubles you will pay 40 rubles in injury contributions per month.

Risk class 1 includes most businesses: cafes, clothing repair, hairdressers, almost all wholesale and retail trade, software development, consulting, photo services, passenger transportation, couriers, hotels, food delivery, education and other businesses.

Zero reporting 4-FSS 2021: how to fill out

The procedure for filling out 4-FSS for zero reporting has characteristic features. So, for example, you will have to enter zeros in some columns and fields of the report, enter dashes in some cells, and leave specific fields blank. Let's look at the filling requirements in order.

So, put dashes in all fields, columns and cells that do not have data to fill out.

When filling out the TIN field on the title page, enter zeros in the last two cells of the field if your company’s TIN consists of 10 digits. A similar rule is provided for filling out the OGRN: if the code consists of 13 digits, then enter zeros in the first two cells of the 15-digit field.

If your company has not ceased its activities, then leave the “Cessation of activities” field empty. We do the same with the “Budget organization” field. Only public sector institutions are required to fill out this cell. If your company does not qualify, leave the field blank.

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Report 4-FSS: who takes it and why

4-FSS is a mandatory quarterly report for all legal entities and individual entrepreneurs who charge injury contributions for their employees under an employment or civil contract.

The report is needed to calculate insurance premiums for work-related injuries of insured company employees. The calculation takes into account information on accidents and on the employee’s special assessment of working conditions and medical examinations.

The form also contains insurance premiums at a fixed rate and information about the employer’s costs of paying sick leave.

Accounting form 4-FSS appeared in 2021. 4-FSS was approved in September 2021 and came into force in January 2021. In June 2021, the FSS updated the form by order No. 275 dated June 7, 2017, and since then it has remained unchanged.

A field has been added to the title page that all budget organizations must fill out. The remaining changes affected mainly the division of responsibilities between the Social Insurance Fund and the Federal Tax Service.

Part of the calculations have been removed from Social Insurance, and now the section on incapacity for work (temporary due to illness or due to maternity) has passed to the Federal Tax Service.

Now 4-FSS contains the following sections:

• title page
• calculation of the base of insurance premiums to be accrued;
• calculation of the base for industrial injuries and occupational diseases;
• table with actual costs for compulsory insurance against accidents and occupational diseases;
• data on the number of insured employees who were injured in the workplace during the reporting period;
• general information on assessing working conditions and the state of workplaces at the beginning of the reporting period, information on mandatory medical examinations.

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

An organization or entrepreneur that did not work during the reporting period and did not make any contributions to employees must also report in Form 4-FSS. In this case, you need to submit a zero form, which will inform the Social Insurance Fund about the lack of activity in the reporting period.

How to determine the main activity?

This is the one for which you received the most income last year.

For example, Katya has a beauty salon, an online cosmetics store and courses for hairdressers.

Her income for 2021 is 3.6 million rubles excluding expenses. Here's how income is distributed across different businesses:

• income from a beauty salon - 2.5 million rubles
• income from the online store - 800 thousand rubles
• income from courses for hairdressers - 300 thousand rubles.

Katya's main activity is a beauty salon. The share of income from this business is 69.4%.

If several types of business have the same shares of income, the main one will be the one with the higher risk class.

Title page

If you are submitting the first payment in Form 4-FSS for the period, enter “000” in the “Adjustment number” field. If you are clarifying it, indicate the serial number of the correction (for example, “001” - if this is the first clarification, “002” - for the second clarification, etc.)

If you are submitting a calculation based on the results of the period (for the first quarter, half a year, nine months and a year), fill in only the first two cells of the “Reporting period” field. For example, if you are filling out a calculation for the nine months of 2021, then enter “09” and put dashes in the next two cells.

If you are submitting a calculation to receive insurance compensation, then fill out only the last two cells. Indicate the number of requests for insurance compensation: “01”, “02”, etc.

This procedure is provided for in paragraph 5.4 of the Procedure approved by Order No. 59 of the FSS of Russia dated February 26, 2015.

In the “Calendar year” field, indicate the year for which you are making the calculation.

Place the letter L in the “Cessation of activity” field only upon liquidation of the organization or upon termination of the entrepreneur’s activities. Otherwise, do not fill in this field.

Indicate the name of the organization in accordance with its charter. For citizens, it is necessary to indicate the last name, first name and patronymic (if any), as in the passport.

How to confirm the main type of activity?

From January 1 to April 15, send to the FSS at the place of registration of the LLC:

• statement
• confirmation certificate
• a letter about the absence of an explanatory note to the balance sheet is not necessary, but it is better to be safe.

If April 15 falls on a holiday or day off, the deadline is moved back to the next working day.

If you register an LLC in 2021, you will first confirm the type of activity only in 2021. For the entire 2021, pay contributions for the main type of activity, which is indicated in the Unified State Register of Legal Entities.

Application form to the Social Insurance Fund for a discount

Several substantive changes have been made to the application form:

a field has appeared to indicate the reason code for registration;

• a table has been added indicating a number of indicators: The amount of insurance premiums accrued for payment for previous reporting periods, and separately for each month of the last quarter of the current period;
• Expenses not accepted for offset;
• Amounts received from the territorial branch of Social Insurance;
• Overpaid or collected fees that are returned or offset;
• Expenses for payment of insurance coverage for previous reporting periods and three months of the current one;
• The amount of contributions paid for previous reporting periods and three months of the current one;
• The written off amount of the insured's debt.

The policyholder can submit an application on paper or in electronic format, endorsed by an enhanced EPC.

How to fill out a confirmation certificate?

Provide information about the organization: name, tax identification number, address, full name of the director and chief accountant. If the organization does not have a chief accountant, indicate the director instead. Calculate the average number of employees - read the article on how to do this.

Fill the table:

1. Your OKVED codes according to the extract from the Unified State Register of Legal Entities.
2. Decoding of OKVED codes is in the same wording as in the extract from the Unified State Register of Legal Entities.
3. Income for each OKVED code excluding expenses. Important: indicate income in thousands of rubles. For example, write 1 million like this - 1,000 thousand rubles.
4. Do not fill out the fourth column if there was no targeted income - for example, grants and subsidies.
5. Calculate the share of income for each OKVED as a percentage.
6. Do not fill out the sixth column, it is only for non-profit organizations.

In paragraph 10, write the type of economic activity for which the share of income is greater, indicate its OKVED code.

Sample confirmation certificate

Confirmation of OKVED through State Services. Step-by-step instruction

Let us immediately note that confirmation of OKVED through State Services is a labor-intensive process. But if you decide to act on your own, use our step-by-step instructions:

• The director must add the organization to his account. To do this, he needs to log into his personal account on the State Services portal using his personal login/password and create an organization (see slides below).
• At this stage, fill in the details of the added organization.

Important point! To proceed to sending documents to the FSS, follow these steps:

• Log out of your public services portal account and go to the login page through a compatible browser (Internet Explorer, Mozilla Firefox, Opera, Google Chrome, etc.).
• Log in to the portal by clicking “Login” on the main page (see Figure 1).
• Perform authorization using the CEP tool.
• Log in to your Personal Account on behalf of the organization to receive government services to confirm the main type of economic activity of the policyholder for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as the types of economic activities of the policyholder's divisions, which are independent classification units.
• Select the “Authorities” section and find the Social Insurance Fund of the Russian Federation.
• On the Social Insurance Fund page, select the public service “Confirmation of the main type of economic activity of the insurer for compulsory social insurance against accidents at work and occupational diseases - a legal entity, as well as types of economic activity of the insurer’s divisions, which are independent classification units.”
• Read the description and rules of the public service provided, make sure you select it correctly (highlighted with a green oval on the slide below) and click on the “Get service” button (highlighted with a red oval on the slide below).
• Select “Create a new application” or continue editing the Draft application if you have already created one.
• Please provide the following information in your application:
• “Regional branch of the Social Insurance Fund of the Russian Federation”;

registration number and subordination code (if necessary, check the box “State (municipal) institution”);

• indicate the year based on the results of which you confirm the main type of activity, OKVED code and the name of the type of economic activity.

The results of checking the application to the Regional Office of the Social Insurance Fund will be available in your Personal Account. To view information, go to the “Application” – “Application History” section from the main page of the portal.

To see the result of sending an application, find the application number, click on it and view the information sent by the Fund. If there were no errors when sending, then download the Notice of the amount of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases. If you sent an incomplete set or made mistakes, the Foundation’s response will contain a requirement to correct them and resubmit the information.

If it is difficult to independently confirm your main type of economic activity, you can.

Homeworkers

If the company has homeworkers and remote employees, then a special assessment of their jobs is not carried out (Clause 3, Article 3 of Federal Law No. 426-FZ of December 28, 2013). The same rules apply to medical examinations of such workers. The exception is employees who work in hazardous work or in dangerous conditions (Appendices 1, 2, approved by order of the Ministry of Health and Social Development dated April 12, 2011 No. 302n).

For example, all employees in an organization are homeworkers or remote workers. Then in column 3 of line 1 of table 5 you need to put dashes. If there is no special assessment data or it was not carried out at the beginning of the year, then in columns 4-6 of line 1 you need to put 0 (clause 14.1 of the Procedure, approved by order of the Social Insurance Fund dated September 26, 2016 No. 381). Now you know how to reflect the special assessment in 4 FSS in 2021.

Table 7 of calculations for the first half of the year

Table 7 CALCULATIONS FOR COMPULSORY SOCIAL INSURANCE AGAINST INDUSTRIAL ACCIDENTS AND OCCUPATIONAL DISEASES (rub. kop.)

I confirm the accuracy and completeness of the information indicated on this page Astakhova 07/14/2015 —————- —————- (Signature) (Date)