For the 1st quarter of 2021, the report to the Social Insurance Fund must be submitted by April 20 (paper) and April 25 (electronic)

Which form to use (download)

According to the law, Form 4-FSS for the 1st quarter of 2021 is generated and submitted by organizations (merchants) that during this reporting period made to individuals, within the framework of employment and a number of civil law contracts, remuneration and other payments for which it is necessary to accrue contributions for injuries. Accordingly, insurance premiums must be paid based on these amounts at established rates.

Also in Table 5 the calculations reflect the results:

• carried out a special assessment of working conditions (certification of workplaces according to working conditions);
• mandatory preliminary and periodic medical examinations of personnel at the beginning of 2021.

ATTENTION

This report must be prepared and submitted to the Social Insurance Fund even if no payments were made for the first quarter of 2021, for which contributions for injuries are calculated. This will be the so-called zero form of 4-FSS.

For more information, see “Sample of filling out the zero form 4-FSS in 2021.”

What does the new reporting form look like in the Social Insurance Fund?

The new form of the 4-FSS report for the 1st quarter of 2021 has been significantly reduced. For 2021, it is allowed to report using the same forms. If an entrepreneur uses accounting software to prepare documentation, it usually has the ability to use the form for any period. Moreover, the form is automatically changed when a different reporting period is indicated.

Thus, the reporting form in the Social Insurance Fund for the 1st quarter of 2021 assumes that only the 2nd section of the previous document will be retained. The federal insurance service still retains control over contributions for injuries. Everything else is transferred to the tax service from the beginning of the year, and the report to the Social Insurance Fund for the 1st quarter. 2021 must be submitted exclusively in the updated format.

The title page was retained in its original form; it still reflects the basic data about the enterprise, starting with the name and TIN. In the table remaining from the previous report, the columns are filled in according to the established rules. To eliminate errors, it is worth downloading the 4-FSS report for the 1st quarter of 2021 with demonstration digital data. Using this example, it is much easier to fill out the form yourself. If doubts remain, you should contact a competent specialist.

How separate units pass 4-FSS

Please note that “separate units” are handed over to 4-FSS for those individuals who received appropriate payments from them for their work. In this case, the division must have its own:

1. Balance.

2. Current account.

When both of these conditions are not met, the head office already makes payments to 4-FSS and the contributions accrued on them for such separate divisions.

The current 4-FSS report form for the 1st quarter of 2021 is taken from Order No. 381 of the FSS of Russia dated September 26, 2021 (Appendix No. 1):

From our website you can download the new form 4-FSS for the 1st quarter of 2021 for free using the direct link here.

Also see "".

Full and shortened versions of 4-FSS

The form used for the report in Form 4-FSS for the 1st quarter of 2020 was approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381 (as amended by Order of the FSS of the Russian Federation dated June 7, 2017 No. 275).
You can see a video tutorial with detailed explanations of the latest form adjustments at the link.

In the same publication there is a form that can be downloaded and filled out.

4-FSS is characterized by 2 options:

• full - all components of the calculation are filled in;
• abbreviated - with this option, some tables can be omitted (except for the required ones).

Which tables are required to be filled out and which are not - see the diagram:

Visual tips on the general rules for filling out 4-FSS for the 1st quarter of 2021 are presented in the figure:

In the next section, we will talk about the features of filling out the 4-FSS for the 1st quarter of 2021 by participants in the pilot project.

Difficulties with generating a 4-FSS report? On our forum you can clarify any point about working with the report. For example, here we explain how to clarify the code of the insurance premium payer in the Social Insurance Fund.

When to submit it

Regarding the submission of 4-FSS for the 1st quarter of 2021, the deadlines vary depending on the method of submitting this report. If in electronic form, then until April 25, 2021 inclusive. It will be a regular working day - Wednesday. If on paper, then the deadline for submitting 4-FSS for the 1st quarter of 2021 is slightly less - until April 20, 2021 inclusive (this is Friday).

However, paragraph 1 of Art. 24 of the Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (hereinafter referred to as Law No. 125-FZ) allows you to choose the method of submitting 4-FSS only to payers with a staff of insured persons of 25 people or less. The rest submit 4-FSS calculations only electronically.

WARNING

For failure to comply with the 4-FSS report submission form, the fund may be fined 200 rubles (Clause 2, Article 26.30 of Law No. 125-FZ).

The requirements for the electronic format of the 4-FSS report are set out in the fund’s order No. 83 dated March 9, 2021. They must be taken into account by the developers of the software with which this calculation is filled out.

Also see “Deadlines for submitting 4-FSS in 2021: table.”

Registration of an updated calculation of 4-FSS

The updated 4-FSS in 2021 must be formed taking into account the following rules:

• On the form in force during the period of compilation of the original report (clause 1.5 of Article 24 of Law No. 125-FZ). In 2021, Form 4-FSS continues to be in force, used from the report for 9 months of 2021 (its form is given in the order of the FSS of the Russian Federation dated September 26, 2016 No. 381).
• On the title page, in the field provided for this purpose, the serial number of the correction is indicated. The number consists of three characters: “001”, “002”, etc. (clause 5 of Appendix No. 2 to Order No. 381).
• When entering updated data, the same procedure for reflecting them applies as when creating the original report. That is, the report is completely filled out again.

We recommend that, along with the updated report, you send a letter to the Social Insurance Fund explaining what exactly was corrected in the reporting and why.

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The method of submitting the report must be electronic if information is submitted for more than 25 people (Clause 1, Article 24 of Law No. 125-FZ). If the number is smaller, you can submit the report on paper. The submission method does not have to be the same as the original report.

Possible sanctions

Please note that you must remember to donate 4-FSS to the fund. Otherwise, for its absence you will have to pay a fine of at least 1000 rubles (Clause 1, Article 26.30 of Law No. 125-FZ). In general, it will amount to 5% of the amount of contributions payable for January – March 2021, but not more than 30% of it.

In addition, most likely, the manager/employees of the enterprise who are responsible for the generation and submission of the reports in question will also face an administrative fine. They will have to fork out an amount of 300 to 500 rubles (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation). But this fine is not imposed on entrepreneurs.

What and how to fill out

The rules for drawing up the 4-FSS report are regulated by Appendix No. 2 to the order of the Social Insurance Fund dated September 26, 2016 No. 381 (the form was also approved by it). First, general points.

Let’s say right away that passing the 4-FSS implies the mandatory presence of the following completed sheets and tables:

Also see “Filling out Table 5 of Form 4-FSS.”

In turn, if necessary - when there are appropriate indicators - fill in:

Please note that in the upper left part of each sheet of form 4-FSS there are 2 details - “Insured Registration Number” and “Subordination Code”. They are taken from the notice (notification) received upon registration with the Social Insurance Fund:

By the way, you can clarify the policyholder’s numbers in the Social Insurance Fund using the TIN/KPP using a special electronic service on the official website of the Social Insurance Fund. Here is the exact link to it:

https://portal.fss.ru/fss/insurant/searchInn

INFORMATION

If you are submitting a zero 4-FSS for the 1st quarter of 2021, then fill out 4 sheets: the title sheet and tables 1, 2, 5. Place dashes only in those columns that would be filled out in your situation. Leave the rest blank. In Table 1, in lines 5 and 9, do not forget to indicate the amount of the insurance rate assigned to the enterprise by the Social Insurance Fund.

The general requirements for filling out 4-FSS for the 1st quarter of 2021 are quite standard. Among them:

• can be done on a computer or by hand;
• ballpoint (fountain) pen, black or blue;
• block letters only;
• one column – one indicator;
• if there is no indicator, put a dash;
• corrections certified by signature, date and seal (if any) are acceptable;
• corrector cannot be used;
• continuous numbering;
• at the end of each sheet - the signature of the policyholder (successor) or his representative and the date of signing.

When a legal entity fills out a 10-character TIN, put zeros in the first two cells, since there are 12 cells in total.

On the title page, in the “Contact telephone number” field, you can provide the city or mobile number of the policyholder (successor) or the representative of the policyholder with the city code or mobile operator, respectively. Keep in mind that the numbers are filled in in each (!) cell without (!) dashes and parentheses:

Calculate the details “Average number of employees” according to the instructions of Rosstat from its order No. 772 dated November 22, 2021.

At the end, the 4-FSS calculation is signed by the head of the company. On the title page indicate his full name, signature and date of signing. In the "M.P." field – stamp (if any):

Even if there is a company seal, but not affixed to 4-FSS, the fund is still obliged to accept the payment.

4-FSS for the first quarter of 2021

In accordance with paragraph 1 of Art. 24 of Federal Law No. 125-FZ, policyholders submit quarterly, in accordance with the established procedure, to the territorial body of the insurer at the place of their registration a calculation of insurance premiums (in Form 4-FSS). Starting with reporting for the nine months of 2021, the calculation is submitted in an updated form, taking into account amendments.

The new form for calculating insurance premiums in case of injury, 4-FSS, was approved by order of the FSS of Russia dated June 7, 2017 No. 275. The 4-FSS report is submitted to the FSS department at their location by all payers of contributions for injuries. The deadline for submitting Form 4-FSS is established by clause 1 of Art. 24 Federal Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against accidents at work and occupational diseases” (the current version) and depend on the form in which it is delivered. The 4-FSS report is submitted in electronic form by the 25th of the month after the reporting period, on paper - by the 20th. Organizations and individual entrepreneurs whose average number of employees exceeds 25 people are required to submit the report electronically. The rest can take either the TKS or on paper.

IMPORTANT IN WORK

Payments to individuals under civil contracts that do not provide for the payment of insurance premiums for industrial accidents and occupational diseases should not be reflected in either line 1 or line 2 of Table 1 of Form 4-FSS.

Major changes in legislation required to complete the calculation.

A new field has appeared on the title page for filling out by budget organizations.

In the cell with data on the number of workers, it is now necessary to indicate the average number of employees for the period from the beginning of the year

The new form provides a separate table 1.1., which is filled out by policyholders who provide their employees to perform work for other organizations or individual entrepreneurs. It is necessary to fill out Table 3 if the expenses for injuries were incurred at the expense of the Social Insurance Fund. Table 4 is completed if an accident occurs at the workplace. Tables 1.1, 3 and 4 - are filled out by the policyholder only if the data is available.

New lines 1.1 and 14.1 have been added to Table 2 for those organizations that were reorganized in the reporting period or deregistered as a separate division. In these lines, organizations reflect the balance of debt at the beginning of the year for a reorganized company or a separate division, or the debt of the Social Insurance Fund. If the company does not have such changes, dashes are placed in lines 1.1 and 14.1.

Example

The balance of debt of Format LLC at the beginning of 2021 is 400 rubles. These are contributions for December 2021, paid by the deadline of 01/15/2018.

Contributions accrued for the quarter - 1200 rubles. The monthly contribution was 400 rubles. The cost of a medical examination in March at the expense of the Social Insurance Fund is 500 rubles.

In February 2021, Format LLC paid insurance premiums for January - 400 rubles, in March - for February - 400 rubles. Taking into account the accruals for March, the overpayment to the Social Insurance Fund will be 100 rubles. (500–400). The FSS debt at the end of the quarter is reflected in lines 9 and 10 of Table 2.

If the cost of the medical examination was carried out at the expense of the Social Insurance Fund, line 15 of Table 2 is filled in.

Table 5 of Form 4FSS reflects data on a special assessment of working conditions and medical examinations. In 4-FSS for the 1st quarter of 2021, data must be indicated as of 01/01/2018.

4-FSS report

Example of filling out for the first quarter

Let’s assume that the limited liability company “Guru” (LLC “Guru”) is registered in Moscow. It includes 3 employees (together with the manager), with whom employment contracts have been signed. Moreover, one of the employees has a group II disability. All employees are citizens of the Russian Federation. During the 1st quarter of 2021, their number did not change.

For the 1st quarter of 2021, employees of Guru LLC received payments subject to injury contributions:

The company did not accrue any other payments for the first quarter of 2021.

LLC applies a general tariff for contributions without discounts and surcharges in the amount of 0.50%.

In relation to payments to a disabled employee, the organization applies a tariff of 0.30% (60% of 0.50%).

For the first quarter of 2021, the company accrued the following amounts of contributions for injuries:

At the beginning of the first quarter of 2021, Guru LLC has no debt to the territorial Social Insurance Fund and vice versa.

At the end of the first quarter of 2021, the organization incurred a debt in the amount of 421.00 rubles. These are March 2021 contributions due in April 2021.

A special assessment of working conditions was carried out in 2021. Based on its results, no workplaces with harmful and/or dangerous working conditions were found.

Let us also agree that in the first quarter of 2021 there were no industrial accidents at the company.

Please note that when calculating 4-FSS for the first quarter of 2021, Guru LLC must attach a certificate of disability of the employee (on 1 sheet).

The following link shows the completed sample 4-FSS for the 1st quarter of 2018. It includes a title page, tables 1, 2 and 5 of the calculation. There are no indicators to fill out the remaining tables, so we ignore them and do not include them in the final report.

Also see “Gateway for receiving FSS reports”.

Read also

29.02.2020

Where can I download the current 4-FSS report form?

It is worth noting that the FSS offers to download the 4-FSS report for the 1st quarter of 2021 directly on its website. This is how the service guarantees the authenticity of the template and the ability to submit reports to the Social Insurance Fund in the 1st quarter of 2021 and for all subsequent reporting periods on time and without shortcomings.

The same site offers software that allows you to automate the process of filling out the form. The following files are provided:

• Local version of the program. It is used for one workplace, when only one employee is responsible for reporting.
• Network version of the program. Allows you to distribute responsibilities for entering source data into the database among several employees whose computers are connected to the same local network.

Here you can download an address classifier that helps you enter information about the residence addresses/registration of employees. Using the program, it is very easy to generate documentation completely on a turnkey basis: both the main form tables and Appendix 1 of the 2018 FSS report. Everything happens automatically. After processing the initial data, all that remains is to send the documents via a secure channel to the insurance service server. According to current legislation, 4-FSS reporting for the 1st quarter of 2021 in electronic form may be submitted a little later than the paper version.