How the deadlines for submitting reports to the Social Insurance Fund changed in 2017

Who is required to submit a report in Form 4FSS

Submission of reports to the Social Insurance Fund takes place according to Form 4FSS, approved by the fund. Depending on the number of employees hired, the report in 2017 must be submitted either in the standard way - on a paper form independently or through an authorized representative (companies with up to 25 employees on staff), or in an electronic version free of charge using special telecommunications means. Individual entrepreneur with less than 25 employees. will also be able to provide the report remotely. It is necessary to understand that failure to meet deadlines is fraught with consequences for the entrepreneur, for this reason they must be planned in advance.

For individual entrepreneurs who do not have hired employees, a simplified procedure for filling out and transferring insurance premiums is taken into account; a specialized form 4 is provided for reporting - FSS. If a businessman pays salaries to employees, then reporting to the Social Insurance Fund in 2017 occurs in the standard way, as for legal entities.

The 4FSS report displays all company payments, without exception, associated with the payment of salaries and any other income to employees. It must be submitted to the department to which the company’s place of residence is assigned.

Types of reporting

Reporting for 2021 differs from reporting to the Social Insurance Fund for 2021. The main difference is the appearance of a new calculation of contributions. A single calculation combines forms RSV-1 and 4-FSS, and it is submitted to the Federal Tax Service.

However, policyholders will continue to submit 4-FSS. The fact is that contributions for injuries must be reported to the Social Insurance Fund. The report is also submitted in Form 4-FSS, but in a modified form.

The report to the Social Insurance Fund in 2021 included, in addition to data on contributions for injuries, data on contributions to compulsory social insurance. Now in form 4-FSS there is only data on “traumatic” insurance premiums. How to fill out a report to the FSS, the filling procedure will tell you (Order of the FSS of the Russian Federation dated September 26, 2016 No. 381).

Submission of reports to the Social Insurance Fund can be carried out in two ways: in electronic format or on paper. If the number of employees is more than 25 people, 4-FSS must be sent to the Fund’s specialists exclusively in electronic form.

In addition to the listed quarterly reports, once a year you need to submit a certificate to the Social Insurance Fund confirming your main type of activity. Only organizations submit these documents; individual entrepreneurs are exempt from this obligation. This form shows the share of each type of activity performed. Based on the data received, the Social Insurance Fund determines the rate of contributions for insurance against industrial accidents.

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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

Calculation 4-FSS

The calculation in form 4-FSS is submitted to the Social Insurance Fund by all business entities that are employers. The document includes only information directly related to social insurance against industrial accidents and occupational diseases.

Important! For other types of insurance (compulsory insurance, compulsory medical insurance, compulsory insurance), the calculation of insurance premiums is submitted to the Federal Tax Service.

To prepare the 4-FSS calculation, you need to use the form and electronic format regulated by FSS Order No. 381 dated September 26, 2016, as amended by FSS Order No. 275 dated June 7, 2017.

Calculation in form 4-FSS for the first half of 2021 must be submitted on time:

• no later than July 20, if on paper;
• no later than July 27, if in electronic form.

If the company has an average headcount of more than 25 people, then 4-FSS must be submitted electronically. The same point applies to newly created and reorganized entities. If there are up to 25 people, it is allowed to submit calculations on paper.

What are the deadlines for submitting the report?

Reporting is considered submitted by the date of mailing or delivery directly to the fund. If the report is sent by mail, then the date the letter is received by the postal worker is the date of delivery; the payer is left with a receipt and a list of the contents. When submitted using telecommunication systems, the document is assigned a personal number by the company operator. The deadlines for submitting reports are the same for absolutely everyone . For this reason, delivery is carried out according to the general rules, regardless of the amount and the fact of accrual of income.

All companies must take 4FSS 4 times a year. New reporting deadlines came into force in 2015. In accordance with the fund’s resolution, a paper report must be submitted by the twentieth day of the month following the previous quarter, and electronic reporting must be sent by the twenty-fifth. For example, for the 4th quarter of 2021 the report is due on 01/20/17.

The deadlines for submitting reports for 2021 established by the Social Insurance Fund are considered strict, but if the reporting date falls on a holiday or weekend, the date is postponed to the next working day.

Deadlines for submitting FSS reports:

1. 4-FSS with information about the 4th quarter of 2021 should be submitted by 20.01. (paper version) and until January 25 (electronic version) 2017. 2. Documents, namely an application and a certificate, which confirm the fact of engaging in a specific type of economic activity that is the main one. In 2021, they should be submitted to the reporting authority by April 17, previously it was April 15. The FSS will collect data for the 1st quarter of 2021 on the type of activity declared by the enterprise independently. 3. 4-FSS for the reporting period 2017: • deadlines for the 1st quarter: 04/20/2017 (paper version) and 04/25/2017 (electronic version); • deadlines for the 2nd quarter: 07/20/2017 (paper version) and 07/25/2017 (electronic version); • deadlines for the 3rd quarter: 10/20/2017 (paper version) and 10/25/2017 (electronic version); • deadlines for the 4th quarter: 01/20/2018 (paper version) and 01/25/2018 (electronic version).

The responsibility for checking reporting documentation for the period 2016 remains with the Social Insurance Fund. From 01/01/2017, the revenue side will be controlled by the Federal Tax Service, and the FSS will be responsible for accounting for expenses. This is a joint affiliate type of review.

It is worth noting that the tax office checks more thoroughly and identifies inconsistencies more often. Also, the tax service has a wider range of powers, including summoning with a report to the commission, interrogation, and meeting.

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

What are we submitting to the Social Insurance Fund in 2021?

Transferring contributions to tax authorities will not save us from communicating with social insurance. It will accept adjustments for 2021 and earlier and will continue to reimburse benefits. Moreover, for benefits from 2017, you will need to submit an additional certificate to the Fund - a calculation. 4-FSS will also remain, but in a truncated form – in terms of contributions “for injuries”. And information on insurance from VNiM will be transferred to the tax form. And she will already supply the FSS with this information. The Social Security Fund never tires of reminding us of this.

How to submit a report

The reporting form changes from time to time and corrections are made to it, but the main design rules always remain the same.

The report contains a title page, which contains mandatory information about the policyholder. It is through them that his identification will be made in the FSS. The main details are: the name of the company and the registration number that was assigned by the fund. In addition to this information, on the title page you need to indicate: OGRN, location of the company, SSCH, etc.

You only need to take those sections that contain digital data. In certain cases, the FSS will require additional documentation to confirm the expenses incurred.

Submission of 4-FSS on the deadline: dangers and consequences

The legislation does not limit the policyholder in choosing a specific date for submitting 4-FSS.
The main thing is that the report gets to social security no later than the reporting deadline. At the end of the second quarter, the policyholder has the opportunity to submit a report on any working day:

• from July 1 to July 20 (if the report is submitted in paper form);

• from July 1 to July 25 (if submitted electronically).

ATTENTION! July 25, 2021 - Saturday. We recommend that you do not delay submitting the form and submit 4-FSS by July 24, 2020. It will be safer this way, because... the possibility of postponing the deadline to the next closest 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 07/27/2020, when receiving objections from the territorial fund, you can refer to the letter of the Ministry of Health and Social Development dated 09/16/2011 No. 3346-19, which states the possibility of postponing the deadline to a nearby working date.

At the same time, it is dangerous to focus on the very last day of submitting 4-FSS for the 2nd quarter of 2021. What is the danger? The fact is that 4-FSS will be considered accepted if no errors are found in it during inspection.

Find out the types of possible 4-FSS errors and how to eliminate them from this publication.

Therefore, the policyholder risks by postponing the deadline for submitting 4-FSS for the 2nd quarter of 2021 (as well as in other quarters) to the last reporting day. Inaccuracies identified during control can play a cruel joke - the report will not be considered accepted, and the policyholder will be charged a fine (Clause 1, Article 26.30 of the Law on Compulsory Social Insurance from NS and PZ dated July 24, 1998 No. 125). We will talk about the size of the sanctions further.

You can find a line-by-line algorithm for filling out form 4-FSS in ConsultantPlus. Get trial access to the system for free and go to the Ready-made solution.

Deadlines for submitting reports for the 2nd quarter of 2021

We have prepared a convenient table in which we list the deadlines for submitting reports for the 2nd quarter of 2021 and provide links to the forms. In addition to the quarterly ones, in the table we have referred to the forms that must be submitted monthly - so that you do not miss anything.

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