Arrears on insurance contributions to the Social Insurance Fund is

Arrears in 4-FSS: how not to get confused in terms

We do not have an official definition of the concept of “arrears in 4-FSS” in the legislation. The term “arrears” is disclosed in Art. 11 of the Tax Code of the Russian Federation and means the amount of tax, fee or insurance premiums not paid within the period established by law.

The arrears that policyholders reflect in 4-FSS do not relate to tax payments. Although it means the same thing - this is the amount of outstanding contributions for which the payment deadline has expired. In this case we are talking about insurance premiums “for injuries”, which are administered by the Social Insurance Fund.

Two concepts should be distinguished:

• “debt owed by the policyholder at the end of the reporting (settlement) period” is a normal phenomenon when the policyholder has accrued contributions due on the reporting date (for the last month), and the payment deadline for them has not yet arrived (will occur in the next month, which belongs to another reporting period);
• “arrears” - its presence indicates that the policyholder has delayed payment of premiums and will be financially punished for this (see below for the consequences of arrears).

To avoid arrears in contributions for injuries, the policyholder should monitor the timeliness of payment of contributions - monthly no later than the 15th day of the calendar month following the month for which contributions are calculated (Clause 4 of Article 22 of the Law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ).

We tell you what the differences are between penalties, fines and penalties.

How to fill out table 6 of section 2 of form 4-FSS correctly?

Completing Table 6 in 4-FSS begins with collecting information on all payments made in favor of employees for the reporting period.
This information is collected from analytical cards for accounts 70 and 73 (if employers are organizations, individual entrepreneurs) or payroll statements (if employers are individuals). In relation to employees registered under a GPC agreement, information is taken from the cards under account 76 - only in terms of payments for which the employer must pay “traumatic” contributions. First, all payments to employees displayed under Kt 70, 73, 76 are analyzed and summed up. The results are summed up for each month of the past quarter and for the period being calculated as a whole. The amounts received in rubles and kopecks are entered in line 1 (columns 3–6).

Then all payment amounts reflected under Kt 73 are collected:

• material aid;
• loans;
• other payments not related to the performance of work duties.

To these are added payments accrued under Kt 70, 76, but not subject to contributions in accordance with clause 20.2 of the law “On compulsory social insurance against accidents at work and occupational diseases” dated July 24, 1998 No. 125-FZ:

• benefits;
• compensation;
• reimbursement of expenses incurred by employees in connection with the performance of work duties, etc.

The calculated amounts of non-taxable payments are entered in line 2 (columns 3–6).

The final base for calculating contributions for injuries is determined as the difference between the values ​​indicated in line 1 and the values ​​in line 2 and is recorded in line 4 (columns 3–6).

Organizations and individual entrepreneurs, if they have employees with disabilities of groups I, II, III, allocate payments made in their favor in a separate line 4 (columns 3–6). The separate reflection of these payments is due to the fact that the insurance tariff for them is 60% of the generally established one (Clause 1, Article 2 of the Law “On Insurance Tariffs...” dated December 22, 2005 No. 179-FZ, Art. 2 of the Law “On Insurance Tariffs... " dated December 14, 2015 No. 362-FZ).

Next, information on the size of insurance rates is collected to calculate the final value of the insurance tariff, taking into account discounts (surcharges). In particular, from the notification received from the Social Insurance Fund, you need to take the amount of rates, premiums and discounts on insurance premiums. Then, by adjusting the base rate by the amount of discounts (surcharges), the total insurance rate is calculated.

You can familiarize yourself with the current tariffs for contributions for injuries in our reference article “Contribution rates for compulsory insurance against industrial accidents and occupational diseases depend on the type of economic activity.”

The calculations made can be clearly seen in the sample table 6 presented below.

Special line for arrears

How to reflect arrears in 4-FSS? You need to show the arrears in 4-FSS on line 20 - this is the final line in Table 2 “Calculation of compulsory social insurance against industrial accidents and occupational diseases”:

Line 20 details line 19 “Debt owed by the policyholder at the end of the reporting (settlement) period” in terms of the amount of arrears. It shows for reference how much of the total debt amount is arrears.

Find out about important tax innovations for 2021:

• “Increasing the amount of the tax deduction for children from 2020”;
• “What changes await PSN from 2021: nuances”;
• “Changes in accounting statements from 2021”;
• “Bad debts of individuals can be written off without personal income tax.”

Calculation of 4-FSS and the place of arrears in it

In the 4-FSS report, the line reserved for indicating arrears contains 2 tables reflecting the process of calculation of contributions (balance at the beginning of the period - accrued - received - spent - paid - balance at the end of the period):

• table 1, located in section 1 and dedicated to contributions for insurance for temporary disability and maternity;
• Table 7, located in section 2 and dedicated to accident insurance premiums.

In both tables, the arrears line is the final and disclosing part of the value of the amount “debt owed by the payer of contributions at the end of the reporting period,” i.e., a reference value showing how much of the arrears constitutes the total amount of debt.

Determining the indicator for line 20

There is no legally established algorithm by which the amount of arrears can be calculated to reflect it in line 20 of the 4-FSS report. We will not find the necessary formulas or descriptions in the Procedure for filling out 4-FSS, approved. by order of the FSS of the Russian Federation dated September 26, 2016 No. 381.

However, line 20 of form 4-FSS, if the policyholder has arrears, must be filled out, like the rest of the indicators in table 2. Order No. 381 indicates only the general direction of data search - table 2 is filled out based on the policyholder’s accounting records.

The arrears take into account all late payments, except for the late payment for the last month. So, to calculate the amount of arrears, you should add up everything that has not been paid as of the reporting date, without taking into account the last calendar month - the contributions accrued for this month are considered simply arrears until their payment is due.

Example 1

The accountant of Ritm LLC, when filling out the 4-FSS for the 1st quarter of 2020, on line 19 of Table 2, indicated the insured's debt at the end of the period - 28,644 rubles. At the same time, the amount of contributions accrued for March 2021, based on the report data, amounted to 19,172 rubles.

Considering that the deadline for payment of contributions for March falls on 04/15/2020, the amount of contributions accrued for March (RUB 19,172) will be ordinary debt. And the remaining amount is 9,472 rubles. (28,644 - 19,172) - arrears. It should be indicated on line 20 of Table 2.

Let's change the conditions of example 1 and show how to fill out line 20 if the policyholder has no arrears:

Example 2

According to the accounting data of Rhythm LLC, the company’s debt on contributions for injuries at the end of the 1st quarter of 2021 amounted to 19,172 rubles. — this amount of contributions was accrued for March 2021. Ritm LLC plans to pay this amount no later than 04/15/2020.

Considering that the company has no other debts on contributions for injuries, the accountant, when filling out 4-FSS, will reflect:

• on line 19 (debt of the policyholder at the end of the reporting period) - 19,172 rubles;
• on line 20 (including arrears) - a dash (19,172 - 19,172 = 0).

If there is a dash in line 20, the policyholder should not worry.

How to calculate arrears on contributions: example

Let’s assume that in the report for Social Insurance for the half-year of 2021 in Table 1 at the end of the period, the contribution payer’s debt was formed in the amount of 45,000 rubles. At the same time, the amount of contributions accrued by him for June 2021, based on the report data, is 40,000 rubles.

Since the due date for payment of fees for June will not arrive until July 15, 2016, the presence of the amount of 40,000 rubles. being in debt is normal. But 5,000 rubles, representing the difference between the amount of debt and the amount of June contributions, are arrears, and they must be shown in the last line of Table 1.

Why is arrears dangerous?

Arrears are always punishable. It is not for nothing that its amount needs to be shown for reference in line 20 of Table 2 of the 4-FSS report - the appearance of any figure in this line signals that the policyholder has an overdue debt to the Social Insurance Fund and measures must be taken to repay it as quickly as possible.

For example, the presence of arrears is the reason for receiving a refusal from the Social Insurance Fund to provide financial support for preventive measures to reduce industrial injuries and occupational diseases of workers:

Another negative factor in the presence of arrears is the accrual of penalties on its amount. And these are unplanned additional expenses for the policyholder. The FSS is responsible for calculating penalties according to the following rules:

If you do not pay the arrears of contributions for injuries and penalties on time, the FSS will forcibly collect the amounts from the insured’s account or at the expense of his property.

The most confusing indicators of FSS form-4 - how to avoid mistakes in them

How this article will help: In the annual form-4 of the Social Insurance Fund, fill in the information that is most often mistaken - these are the debts of the company and social insurance. What it will protect you from: From errors in subsequent calculations and reporting. In addition, there will be no discrepancies between the company’s data and the Social Insurance Fund, which means there will be no need to go through additional reconciliation.

Important detail The current calculation according to FSS Form-4 was approved by Order of the Ministry of Labor of Russia dated March 19, 2013 No. 107n.

Until January 15, 2014 inclusive, you will have to submit calculations according to FSS Form-4 for 2013. There were no changes to the form. Nevertheless, there are indicators in the annual reporting that distinguish it from quarterly calculations and raise the most questions - these are the fields where it is necessary to reflect the debts of the company and the fund for regular contributions and contributions for injuries.

Using a specific example of filling out Table 1 (for regular contributions) it will be easier for you to understand your indicators (see example below). Table 7 for contributions for injuries should be compiled according to similar rules.

– this symbol marks the lines discussed in the article.

Print sample >>

in Excel format >>

But before moving on to the most confusing indicators, let’s focus on one important detail on the title page - OKATO. It is this, and not the new OKTMO codes, that the specialists of the FSS of the Russian Federation recommend setting until the FSS Form-4 itself is changed, including in the annual reporting.

But we recommend that you clarify this point with your social insurance department. After all, for example, new codes must be entered in annual tax reporting (see letter of the Federal Tax Service of Russia dated October 17, 2013 No. ED-4-3/18585).

The company's debt at the beginning and end of 2013

For regular contributions: lines 1, 19 and 20 of table 1.

For contributions for injuries: lines 1, 15 and 16 of table 7.

The company's debt at the beginning of 2013 is reflected in line 1 of table 1 and line 1 of table 7. To fill out these indicators, take the credit balance of account 69 (the corresponding sub-account depending on the type of contributions) as of January 1, 2013.

Do not forget that the indicator in line 1 must be equal to the amount from line 19 (16 for contributions for injuries) for 2012. A mismatch is an error.

If at the beginning of 2013 the company had no debts on contributions, then dashes must be placed in lines 1 of tables 1 and 7. Policyholders who first started operating in 2013 should do the same.

Open Day at the Chief Accountant School is coming soon, don’t forget to sign up

Debt at the end of 2013 is line 19 of table 1 and line 15 of table 7. Fill in these lines if the company owes something to social insurance. That is, the organization accrued insurance premiums, but as of December 31, 2013, did not transfer them to the Social Insurance Fund of the Russian Federation.

The debt in the reporting must be equal to the credit balance of account 69 (the corresponding sub-account depending on the type of contributions) at the end of 2013.

Be careful: the debt at the end of 2013 must be deciphered if there is arrears (line 20 of Table 1, line 16 of Table 7). Let us remind you that arrears arise if contributions are not transferred on time. In other cases, there is no question of arrears.

For example, a company accrued contributions in the amount of 10,000 rubles from the salary for December 2013. But by December 31, 2013, she still had not paid her dues. Therefore, in line 19 of table 1 you need to write 10,000. At the same time, dashes are placed in line 20 of table 1. After all, contributions can be transferred until January 15, 2014. This means there is no arrears.

1. The company’s debt at the beginning of 2013 does not match the debt at the end of 2012. They should be the same.

2. If there is arrears, the company’s debt at the end of 2013 has not been deciphered. Only contributions not paid on time are considered arrears.

3. The amounts of contributions accrued in 2013 for previous periods are not reflected. For example, based on the results of the audit for 2012.

4. The fund’s debts at the end of the year are not deciphered - overpayment of contributions or excess of the amount of benefits over contributions.

Additional accrued contribution amounts

For regular contributions: lines 3 and 4 of table 1.

For contributions for injuries: lines 3 and 5 of table 7.

Additional accrued amounts of contributions must be shown in annual reporting. But the order in which they are reflected depends on who added them: the fund based on the results of an audit, or the accountant himself discovered an error in the calculation.

Additional charges based on the results of the audit. Let’s assume that the fund conducted a desk or on-site inspection and added additional contributions in case of temporary disability. They should be reflected in line 3 in table 1.

There are different rules for injury contributions. Additional accrued amounts are reflected in line 3 of Table 7 if the decision was made after an on-site inspection. Or in line 5 of the same table 7, if FSS employees accrued additional contributions after the camera room (clauses 27.3 and 27.5 of the Procedure approved by order of the Ministry of Labor of Russia dated March 19, 2013 No. 107n).

All additional accrued contributions (both regular and for injuries) must be reflected precisely in the period when the auditors made a decision based on the results of the audit. That is, even if in December 2013 the Social Insurance Fund accrued additional contributions in case of temporary disability for 2012 or 2011, there is no need to fill out updated calculations for previous periods.

All additional amounts accrued by the fund in 2013 must be shown in line 3 of Table 1. It does not matter whether the company paid these contributions or not.

The amount of contributions paid is always shown in line 16 of Table 1. This line must also include those contributions that were additionally accrued by fund employees.

The accountant himself found an error in calculating contributions in the previous period. It would seem that a clarification needs to be submitted. After all, an updated calculation is required if, as a result of an error, contributions were calculated less than required.

But you can do without adjustments. Social insurance employees themselves insist that policyholders show additional accrued amounts in the current period. Moreover, there are special fields for this - line 4 of table 1 and line 5 of table 7.

If you decide to correct an error in the current period, then it makes sense to attach an explanation to the reporting. In them, describe the essence of the error and for what year the company independently calculated additional insurance premiums.

Important detail If you decide to correct an error in the current period, attach an explanation to the report.

The wording may be as follows: “Insurance premiums were erroneously not calculated from the bonuses paid to employees in July 2012. The error was discovered in December 2013. In the same month, the company independently accrued additional contributions and paid them to the budget of the Federal Social Insurance Fund of the Russian Federation. A copy of the payment document is attached."

Be that as it may (whether you submit an amendment or reflect the additional accrued amounts in the current period), you must transfer the penalty in a separate payment slip. But there will be no fine. After all, the error was found by the company itself, and not by the fund’s auditors (Parts 2–4 of Article 17 of Federal Law No. 212-FZ of July 24, 2009).

Now legislators are planning to change the procedure for submitting reports to funds: companies with an average number of over 25 people (and no more than 50 people) will have to send calculations of contributions and personalized accounting information via the Internet. However, for FSS Form-4 for 2013, the procedure remains the same.

Those organizations that have a number greater than 50 on their title page in the “Number of Employees” field are required to report via the Internet. This is the average number of employees. This indicator must be determined for 2013 as a whole.

If the average headcount of your company does not exceed 50 people, then you can choose how to submit the report: on paper (by mail or in person to the FSS office of the Russian Federation) or via the Internet.

Debt of the Social Insurance Fund to the company

For regular contributions: lines 9–14 of table 1.

For contributions for injuries: lines 9 and 10 of table 7.

Social insurance debt to a company can arise for two reasons. Firstly, due to overpayment of insurance premiums. Secondly, if insurance costs exceed the amount of accrued payments. That is, the company paid more benefits than it should transfer in contributions.

The fund's debts for contributions in case of disability must be shown broken down by the beginning and end of the year (lines 12 and 9 of Table 1, respectively).

Each of the amounts must be deciphered depending on the reason for the social insurance debt - is it an overpayment or a positive difference between expenses and charges.

Lines for decoding are 13 and 14 (for debts as of the beginning of the year), 10 and 11 (for debts of the Federal Social Insurance Fund of the Russian Federation as of December 31, 2013).

The indicator in line 12 of Table 1 should be equal to the debit balance of account 69 subaccount “Calculations for compulsory social insurance in case of temporary disability and in connection with maternity” as of January 1, 2013. And the indicator in line 9 of Table 1 should correspond to the debit balance of account 69 for the same subaccount only at the end of the billing period (that is, December 31, 2013).

If at the beginning or end of 2013 the FSS of the Russian Federation does not owe the company anything, a dash must be entered in line 12 (9). Those policyholders who started working only in 2013 also put dashes in these lines.

For contributions from accidents and occupational diseases, the rules are the same. Only the fund's debt as of January 1, 2013 (line 10 of Table 7) and as of December 31, 2013 (line 9 of Table 7) does not need to be deciphered.

1 The amount of the company’s debt can be determined by the credit balance of account 69 in the subaccount for insurance contributions to the Federal Social Insurance Fund of the Russian Federation.

2 The amounts of additional accruals based on the results of inspections must be reflected in the annual reports if the fund made the decision in 2013.

Additional information about FSS Form-4

Articles: “New Form-4 FSS - what has changed and how to fill it out” (“Glavbukh” No. 12, 2013); “What to consider when drawing up FSS Form-4 for 9 months” (“Glavbukh” No. 18, 2013).

Document: Order of the Ministry of Labor of Russia dated March 19, 2013 No. 107n.

Results

Arrears are the amounts of contributions not paid on time. In 4-FSS, arrears in contributions for injuries are reflected for information in line 20 of Table 2. If the insured has an arrear, penalties are charged for its amount. In addition, the Social Insurance Fund may refuse to provide financial support for preventive measures to reduce industrial injuries and occupational diseases of workers.

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

General information about the organization

To correctly fill out the calculation for the organization, the following must be indicated: full name, in accordance with the constituent documents, TIN, KPP, OGRN, OKVED codes, registration number of the policyholder, subordination code, registration address and information about the head of the organization. The necessary information is indicated in the Organizations directory (section Settings - Organizations) (Fig. 1).

Rice. 1

Information about the tariff of insurance premiums

The rate of contribution for compulsory social insurance against accidents and occupational diseases is established for the policyholder for each year by the territorial body of the Federal Social Insurance Fund of the Russian Federation, depending on the class of professional risk of the type of activity carried out by the policyholder. The established tariff rate is entered in the Contribution rate to the Social Insurance Fund NS and PZ field, indicating the start date of its application in the organization’s accounting policy settings form (section Settings - Organizations - Accounting policy and other settings tab - Accounting policy link - Insurance premiums tab). Moreover, the rate is indicated taking into account the discount/surcharge (if it is established for the policyholder), i.e. the resulting rate at which insurance premiums should be calculated. For more information on filling out the form, see the article Information on insurance premium rates.

Rice. 2

Accounting for income for the purposes of calculating insurance premiums

For the correct accounting of income received by individuals for the purposes of calculating insurance premiums and for further filling out the indicators for calculating the base for calculating insurance premiums in the calculation, it is also recommended to check and, if necessary, clarify the settings of the types of accruals with which the program makes accruals to employees for worked and unworked time. All payments and other rewards in favor of individuals in the program are calculated using accrual types (section Settings - Accruals). For each type of accrual, on the Taxes, contributions, accounting tab, in the Insurance premiums section, the type of income must be indicated for the purposes of calculating insurance premiums (Fig. 3). For more information about this, see the article Setting up the imposition of insurance premiums on various types of charges.

When posting documents with the help of which accruals are made in favor of individuals (for example, documents Calculation of salaries and contributions, Bonuses, Financial assistance, Dismissal), the corresponding type of income is recorded for the purposes of calculating insurance premiums. This data is used to determine the basis for calculating insurance premiums and filling out Table 1 of the calculation. You can obtain data on the formation of the base for calculating insurance premiums using the report Analysis of contributions to funds (section Taxes and contributions - Reports on taxes and contributions - Analysis of contributions to funds - version of the Social Insurance Fund report (accidents, occupational diseases).

Rice. 3

Remunerations under GPC agreements are subject to insurance contributions for compulsory social insurance against industrial accidents and occupational diseases only if this obligation is provided for in the agreement (paragraph 4, paragraph 1, article 5 of the Federal Law of July 24, 1998 No. 125-FZ) . If such an obligation is provided for in the contract, then in the Contract (work, services) document, check the Subject to accident insurance checkbox (Fig. 4). In this case, the remuneration will be subject to contributions to compulsory health insurance, compulsory medical insurance and to the Social Insurance Fund for NS and PZ, in addition to compulsory social insurance in case of temporary disability and in connection with maternity.

Rice. 4

In addition, the program can register other income received by individuals from the organization. For such income, the following is indicated for calculating insurance premiums:

• when registering payments to former employees - in the Types of Payments to Former Employees directory;
• when registering other income of individuals - in the directory Types of other income of individuals;
• when registering copyright agreements with individuals - in the Types of Copyright Agreements directory;
• when registering prizes, gifts from employees - if insurance premiums need to be calculated on the cost of the gift, then in the Prize, gift document, check the Gift (prize) is provided for by the collective agreement checkbox.

Calculation of insurance premiums

Insurance contributions for compulsory social insurance against accidents and occupational diseases are calculated separately for each individual. The legislation does not provide for a maximum base for these contributions.

The calculation of insurance premiums in the program is carried out using the document Calculation of salaries and contributions when completing the procedure for filling out a document or other document by which contributions are calculated (Dismissal, Parental Leave). The amounts of accrued insurance premiums for each individual are reflected on the Contributions tab of the document Accrual of salaries and contributions (Fig. 5). When posting the document, the amounts of accrued contributions are recorded. Based on these data, the calculation fills in information about the amounts of accrued insurance premiums in Table 2. You can obtain data for analyzing the amounts of accrued insurance premiums using the Analysis of Fund Contributions report. You can check the correctness of the calculation of insurance premiums for a certain period using the report Checking the calculation of contributions (section Taxes and contributions - Reports on taxes and contributions - Checking the calculation of contributions - FSS_TS report option). For more information on the calculation of insurance premiums, see the article Calculation of insurance premiums.

Rice. 5

Calculation of contributions from payments in favor of disabled people

If the organization employs disabled people of groups I, II or III, in respect of whose payments insurance premiums for insurance against accidents and occupational diseases are paid in the amount of 60% of the insurance rate (clause 2 of article 2 of the Federal Law of December 22, 2005 No. 179- Federal Law), then it is necessary to fill out information about disability (Fig. 6). In the calculation using Form 4-FSS, the amount of accruals in favor of disabled individuals is shown separately in column 4 of Table 1. Also on the title page of the calculation, the number of working disabled people is automatically calculated. For more information about the calculation of insurance premiums from payments in favor of disabled people, see the article Insurance premiums from payments in favor of disabled people.

Rice. 6

Calculation of contributions from payments in favor of foreigners

Contributions for compulsory insurance against industrial accidents and occupational diseases are paid for all foreign citizens, regardless of their status (Clause 2, Article 5 of Federal Law No. 125-FZ of July 24, 1998). Article 20.2 of Federal Law No. 125-FZ of July 24, 1998 does not provide for an exemption from insurance premiums for payments in favor of foreign employees.

Insurance Cost Data

Using funds from compulsory social insurance against accidents and occupational diseases, employers pay to insured persons who are in an employment relationship with them, security for this insurance in the form of:

• temporary disability benefits awarded in connection with an industrial accident;
• temporary disability benefits due to occupational diseases;
• payment for vacation for sanatorium treatment (in addition to annual paid leave) for the entire period of treatment and travel to and from the place of treatment.

Expenses for this type of social insurance made by the employer are counted towards the payment of insurance premiums for insurance against accidents and occupational diseases.

Payment of other types of insurance coverage (in the form of one-time and monthly insurance payments, payment of additional expenses related to medical, social and professional rehabilitation), provided for by Federal Law No. 125-FZ, is made to the insured person by the insurer, i.e. FSS of the Russian Federation (clause 7, article 15 of Federal Law No. 125-FZ).

Benefits for temporary disability due to an industrial accident or occupational disease are registered in the program using the Sick Leave document. Payment for vacation for the period of sanatorium-resort treatment - with the Vacation document. Data on accrued benefits and vacation are used when filling out table 3 of the calculation. You can obtain data on accrued benefits and leave for the period of sanatorium-resort treatment using the report Register of benefits at the expense of the Social Insurance Fund (section Taxes and contributions - Reports on taxes and contributions - Register of benefits at the expense of the Social Insurance Fund).

Information about paid insurance premiums

Policyholders are required to pay mandatory payments for insurance premiums no later than the 15th day of the calendar month following the calendar month for which the monthly mandatory payment for insurance premiums is calculated. If the specified deadline for payment of the monthly obligatory payment falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the expiration date of the deadline is considered to be the next working day following it (Clause 4 of Article 22 of Federal Law No. 125-FZ ).

The amount of insurance premiums to be transferred to the Social Insurance Fund of the Russian Federation is determined in rubles and kopecks (without rounding) (Clause 5, Article 22 of Federal Law No. 125-FZ).

The fact of payment of insurance premiums in the program is reflected using the document Payment of insurance contributions to funds (section Taxes and contributions - Payment of insurance contributions to funds) (Fig. 7). Indicators of paid contributions are reflected in table 2 of the calculation. Payment of contributions accrued according to inspection reports is also recorded in the document Payment of insurance contributions to funds.

Rice. 7

<<- return to the beginning of the article

Answer

we inform you the following

: No you can not. The procedure for filling out Form 4-FSS, approved by the Ministry of Labor No. 107n dated March 19, 2013, does not provide for the reflection of accrued penalties in Table 7.

The rationale for this position is given below in the materials of the Glavbukh System

Order of the Ministry of Labor of the Russian Federation dated March 19, 2013 No. 107n “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for payment of insurance coverage and the Procedure for filling it out (as amended as of February 11, 2014)"

Appendix No. 2

30. The table is filled out based on the policyholder’s accounting records.

31. When filling out the table:

31.1. line 1 reflects the balance of the account credit for settlements with the Fund for compulsory social insurance against industrial accidents and occupational diseases. This indicator does not change during the billing period;

31.2. line 2 reflects the amount of accrued insurance contributions for compulsory social insurance against accidents at work and occupational diseases from the beginning of the billing period in accordance with the amount of the established insurance tariff, taking into account the discount (surcharge). The amount is divided “at the beginning of the reporting period” and “for the last three months of the reporting period”;

31.3. line 3 reflects the amount of contributions accrued by the territorial body of the Fund based on on-site inspection reports;

31.4. line 4 reflects the amounts of expenses not accepted for offset by the territorial body of the Fund for past billing periods based on reports of on-site and desk inspections;

31.5. line 5 reflects the amount of premiums accrued for previous years both by the policyholder himself and based on the results of a desk audit;

31.6. line 6 reflects the amounts received from the territorial body of the Fund to the bank account of the policyholder in order to reimburse expenses exceeding the amount of accrued insurance premiums;

31.7. line 7 reflects the amounts transferred by the territorial body of the Fund to the bank account of the policyholder as a refund of overpaid (collected) amounts of insurance premiums;

31.8. line 8 “Total (sum of lines 1+2+3+4+5+6+7)” – control line, which indicates the sum of the values ​​of lines 1 to 7;

31.9. line 9 reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting period (debit balance of the account on which calculations are made for compulsory social insurance against industrial accidents and occupational diseases);

31.10. line 10 reflects the debit balance of the account for settlements with the Fund for compulsory social insurance against industrial accidents and occupational diseases (based on the policyholder’s accounting data). This indicator does not change during the billing period;

31.11. line 11 reflects the costs of compulsory social insurance against industrial accidents and occupational diseases on an accrual basis from the beginning of the year, broken down “at the beginning of the reporting period” and “for the last three months of the reporting period”;

31.12. line 12 reflects the amounts transferred by the policyholder to the bank account of the territorial body of the Fund, cumulatively from the beginning of the year, broken down “at the beginning of the reporting period” and “for the last three months of the reporting period” indicating the date and number of payment orders;

31.13. line 13 reflects the written off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific policyholders or the industry for writing off arrears;

31.14. line 14 “Total (sum of lines 10+11+12+13)” – control line, which shows the sum of the values ​​of lines 10 to 13;

31.15. line 15 shows the balance of debt owed to the policyholder at the end of the reporting period (credit balance on the account on which payments are made for compulsory social insurance against accidents at work and occupational diseases), including line 16 shows the amount of overdue debt calculated by the policyholder himself based on accounting data."

The debt on insurance premiums for the reporting period consists of the following amounts: the balance of the debt at the beginning of the period, plus the amount of accrued premiums for the period, minus the amount of paid premiums. The arrears are included in the total debt for contributions to the Social Insurance Fund. To calculate arrears, you need to subtract accruals for the last month from the debt at the end of the month (and not at the end of the period). The resulting number is indicated in the “4-FSS” form of the financial statements in the corresponding line “arrears”. It is from this amount that the Social Insurance Fund charges penalties and fines.

Tax legislation provides a maximum period for collecting identified arrears. It is calculated as follows. The beginning of the report is the date of its discovery, to it is added the time before issuing a demand for payment, the period for voluntary payment, the time for undisputed collection, the time for going to court. The request for payment of arrears to the Social Insurance Fund is sent by the regulatory authority within three months from the date of its discovery. The obligation to pay the contribution is considered fulfilled from the date of submission to the bank of a payment order for the transfer of funds to the account of the Federal Treasury. Recognizing the arrears as hopeless and writing them off is possible only on the basis of an appropriate judicial act.

The demand for payment of arrears must be fulfilled within ten calendar days from the date of its receipt.

Arrears on insurance contributions to the Social Insurance Fund

Update: February 15, 2021

Starting from 2021, the payment of insurance contributions to extra-budgetary funds is regulated by a separate chapter of the Tax Code of the Russian Federation. Federal Law No. 212-FZ of July 24, 2009, which regulated such payment until 2021, has become invalid. However, with regard to contributions to the Social Insurance Fund, the provisions of the Federal Law of December 29, 2006 N 255-FZ (hereinafter referred to as Federal Law No. 255-FZ) and the Federal Law of July 24, 1998 N 125-FZ (hereinafter referred to as Federal Law No. 125-FZ). Based on the totality of the provisions of the Tax Code of the Russian Federation and these laws, policyholders pay social insurance premiums. Arrears in insurance premiums to the Social Insurance Fund are the result of non-payment (late payment) of such contributions or illegally incurred expenses for the payment of insurance coverage (hereinafter - CO). Let's consider the reasons for its occurrence and the procedure for collection.

Penalties: calculation, reflection in accounting

Penalties are accrued in case of untimely payment of contributions for each calendar day of delay; they must be paid, in addition to the amounts of arrears due for payment. Penalties for each day of delay are calculated as a percentage of the amount of arrears, the interest rate is equal to one three hundredth of the current refinancing rate of the Central Bank. Penalties are transferred to the Social Insurance Fund simultaneously with the payment of insurance premiums, as well as after payment of insurance premiums in full.

The amount of arrears and penalties may be forcibly collected by the FSS at the expense of the policyholder’s funds and property.

In accordance with the second paragraph of Article 270 of the Tax Code, in order to calculate income tax, expenses in the form of penalties and other sanctions transferred to extra-budgetary funds must be taken into account when determining the tax base. The accrual of penalties is reflected in the following entries: Debit of account 99 “Profits and losses”, Credit of account 69 “Calculations for social insurance and security”. Penalties payable in accounting do not affect the financial result; they do not change the tax base. Therefore, in accordance with Accounting Regulations 18/02, there is no difference in accounting and tax accounting for these amounts.

Sources:

• Illustrative examples for calculating insurance premiums in 2013

To calculate penalties for insurance
premiums
, you will need such initial data as the date of occurrence and planned repayment of the debt, the amount of arrears and the refinancing rate in the period from the deadline for payment of the contribution to the day when it was actually transferred to one or another extra-budgetary fund.

You will need

• — date of occurrence of the debt and its planned repayment;
• - amount of arrears;
• — refinancing rates during the period while the delay lasted.

Instructions

Unlike, in which case penalties

are accrued from the day following, including the advance payment, the delay in insurance premiums begins after the deadline for their payment at the end of the year.
This date is considered to be December 31st. And if you do not meet these limits, penalties
should be accrued to you from January 1 of the new year.
If the Pension Fund of the Russian Federation has calculated penalties
for your advance payments and you have paid them in a disciplined manner, the fund must return these to you or take them as offset against your future contributions.

Otherwise, the calculation mechanism is the same as for . You must determine the date when you plan to pay arrears. At the same time, a penalty

are accrued for all calendar days from the moment the delay occurs, including weekends and holidays, from January 1 to the last day before the payment is transferred, inclusive. The penalty is no longer counted for the day of payment.

A mandatory component of the calculation is also the one that was in effect at the time your delay lasted. If it has changed, you will have to divide this time into the periods of validity of each bet value and calculate the amount of penalties for each separately, and then add up the results. Refinancing rates for different periods can be found on the website of the Central Bank of the Russian Federation.

There is also a simpler option - use the penalty calculator on the website of the Glavbukh magazine ( https://www.glavbukh.ru/pencalc/

). Enter the date of debt accrual and its expected repayment, the amount in the appropriate fields and click on the “Calculate” button.

Calculation and payments for sick leave are the same for all employers, regardless of the taxation system they use. The first three days of sick leave are paid for by the employer, and the rest are paid by the Social Insurance Fund of the Russian Federation.

You will need

• — a correctly completed sick leave certificate;
• — data on the employee’s salary for the last 24 months;

Instructions

If there is no doubt about the authenticity of the document, you can begin to calculate the required payments. These payments depend on the employee’s insurance length, i.e. the period when the employer paid contributions to the Social Insurance Fund of the Russian Federation for him: - up to 5 years of insurance experience - 60% of average earnings; — from 5 to 8 years — 80% of average earnings; - from 8 years - 100% of average earnings.

To calculate the average salary, the previous 24 months are taken, including vacation pay. The data is summed up and divided by the number of days - 730. If the length of service is less than two years, the daily salary is calculated based on the actual accrued salary. It is calculated using the formula:

(B * 24) / 730 = C * % of payments = T, where B is the monthly salary, C is the daily salary, T is one day of sick leave. Multiply the resulting figure by the number of calendar days indicated on the sick leave. This should be the payout.

In the event that the price for one day of sick leave obtained during the calculation is below the minimum wage (in terms of one day), you are obliged to pay for sick leave based on the minimum wage established by law. It will be easier to clarify the figure at the local branch of the FSS of the Russian Federation, since in some regions of the Federation a regional coefficient is added to it.

note

Having received a sick leave certificate from an employee, the accountant must check its correctness. A detailed description of how a certificate of incapacity for work should be issued is prescribed in Order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n. If the sick leave is issued incorrectly or is fake, then the FSS of the Russian Federation will not reimburse the costs.

Helpful advice

Insurance payments for disability certificates are not subject to taxes.

In 2014, the minimum wage will be 5,554 rubles.

Sources:

• On this resource you can learn more about accounting for UTII in 2019
• detailed scheme for calculating sick leave benefits in 2019
• find out more about the minimum wage in 2014

Since 2011, the scheme for calculating sick leave for pregnancy and childbirth has changed. However, this year it is still possible to apply the old scheme, but this requires an application from the employee. If there is no such statement, then the calculation is made using a new method. The benefit is paid based on 100% of average earnings for the last two years. If part of this period relates to work for another insurer, then it is necessary to make a request for a certificate of the amount of wages to that organization.

Instructions

We divide the resulting amount by the number of working days - 730. We do not subtract vacation and sick days. We get the average daily earnings (ADE).

Keep in mind that: - If, before the onset of maternity leave, a woman worked simultaneously for several policyholders, then the calculation is carried out at all places of work, taking into account the earnings only from this policyholder. — If maternity leave began in 2010, then from 01/01/11 it will be recalculated according to the new rules. If the amount turns out to be less, then the benefit is not paid, and if it is, then it is increased by the corresponding amount. — The accounting department must provide a payslip within 10 days from the date of provision of the sick leave, and the payment must be made on the next payday. — If in the calculation of average earnings there are periods when a woman did not work, or her earnings were less than the minimum wage, then the calculation is based on the minimum wage (minimum wage). It follows that the maternity benefit cannot be less than 19,930 rubles, and the amount - 159,178.60 rubles.

Sources:

• how to calculate sick leave for pregnancy in 2019

The employer is obliged to pay the employee sick leave. The procedure for calculating sick leave in 2021 has a number of nuances that must be taken into account.

You will need

• — information about the amount of earnings for the last two years;
• - information about the number of days of illness.

Instructions

To calculate sick leave benefits in 2021, you must have information about your total income for the last two years (2014-2015). This includes all payments (salary, bonuses, allowances) made to the employee, taking into account personal income tax. The resulting annual income amounts must be compared with the maximum values ​​from which contributions to the Social Insurance Fund are paid. In 2014 it was 624 thousand rubles, in 2015 - 670 thousand rubles. If the annual income is greater than the specified values, then the calculation is carried out on their basis.

Calculate your average daily earnings. To do this, the amount of income for two years must be divided by 730 (the number of days). Compare the resulting value with the minimum average daily earnings, which in 2021 is set at 203.97 rubles. It was obtained on the basis of the new minimum wage of 6204 rubles. for the current year. When comparing the average daily and minimum earnings, the larger value is subject to payment. Also note that the average daily earnings should not exceed 1772.6 rubles.

The resulting average daily earnings must be multiplied by the number of sick days and the percentage, which depends on the employee’s length of service and the type of sick leave. If an employee falls ill himself, then for more than 8 years of service, sick leave is paid at the rate of 100%, from 5 to 8 - 80%, up to 5 years - 60%. In case of occupational illness, 100% of the average daily earnings are paid.

When paying for sick leave for child care, the following percentages are provided. For outpatient care for a child under 15 years of age, for the first 10 days, payments depend on the length of service: 100% - more than 8 years, 80% - from 5 to 8, 60% - up to 5 years. After 10 days, a flat rate of 50% applies. When caring for a sick child in a hospital and caring for a family member over 15 years of age, the same percentages are applied as when paying sick leave if the employee himself is ill, depending on the length of service.

Starting from 2021, the payment of insurance contributions to extra-budgetary funds is regulated by a separate chapter of the Tax Code of the Russian Federation. Federal Law No. 212-FZ of July 24, 2009, which regulated such payment until 2021, has become invalid. However, with regard to contributions to the Social Insurance Fund, the provisions of the Federal Law of December 29, 2006 N 255-FZ (hereinafter - Federal Law No. 255-FZ) and the Federal Law of July 24, 1998 N 125-FZ (hereinafter - Federal Law No. 125-FZ). Based on the totality of the provisions of the Tax Code of the Russian Federation and these laws, policyholders pay social insurance premiums. Arrears in insurance premiums to the Social Insurance Fund are the result of non-payment (late payment) of such contributions or illegally incurred expenses for the payment of insurance coverage (hereinafter - CO). Let's consider the reasons for its occurrence and the procedure for collection.

Insurance premiums according to Federal Law No. 255-FZ

Based on Part 1.1 of Article 1.1 of Federal Law No. 255-FZ, the procedure for appropriate control is regulated by the Tax Code of the Russian Federation.

From Part 6 of Article 4.7 of Federal Law No. 255-FZ, it follows that the corresponding arrears are collected by the tax authorities in the manner prescribed by the Tax Code of the Russian Federation.

Please note that tax authorities will develop collection practices starting in 2021. Currently, policyholders should pay special attention to legislation on this issue.

Organizations and entrepreneurs determine the date of accrual of such payments by the date of payment in favor of employees or other persons.

Insurance premiums must be paid monthly until the fifteenth day (inclusive) of the month that occurs after the corresponding month of payments.

Arrears on insurance premiums (F. Law No. 255-FZ)

Arrears arise when social security contributions are not paid on time.

According to subparagraph 9 of paragraph 1 of Article 31 of the Tax Code of the Russian Federation, collection of the amount of arrears is carried out in cases established by the Tax Code of the Russian Federation. To do this, the tax authorities present (send) a corresponding demand to the policyholder.

If two months have passed since the last date of payment at the request of the tax inspectorate, and the policyholder has not paid off the arrears, the amount of which allows one to detect signs of a crime, the tax authorities will be obliged to send information about this to the relevant authorities (Article 32 of the Tax Code of the Russian Federation).

A peculiarity of arrears in social insurance contributions is that, in addition to cases of non-payment, it is formed when the territorial body of the fund does not accept the costs of paying social insurance, which the insurer carried out with the following violations:

• expenses are not supported by documents;
• the basis for the expenses are documents drawn up with errors or issued in violation of the relevant rules.

In this case, the policyholder is sent a decision not to accept expenses for offset in the prescribed form.

If a corresponding arrear arises, it will be collected by the tax inspectorate in the above order established by the Tax Code of the Russian Federation. Additionally, if there are appropriate grounds, penalties and fines may be collected.

Methods for ensuring payment of the relevant payments are specified in Article 72 of the Tax Code of the Russian Federation.

Form 4-FSS: table 2

Changes have been made to form 4-FSS. In particular, new rows have been added to Table 2, so Table 2 will have to be filled out in a new way. Let's figure out how to fill out Table 2 correctly. Our step-by-step instructions and a completed completed sample will help you with this.

Latest changes in 4-FSS: table 2

It is necessary to report to the Social Insurance Fund on contributions for injuries on a special form. On June 28, 2021, the FSS published order No. 275 dated 06/07/2017, which makes changes to the report form. In the latest edition of Form 4-FSS, new columns have been added to the title page and table No. 2.

3 important changes for August 2021 regarding salaries:

We have opened VIP access to the magazine “Salary” especially for site visitors. Activate access to read articles.

Activate access

Despite the fact that the new report form to the Social Insurance Fund appeared in June, you only need to submit a report on it starting from the third quarter of 2021. Just like when submitting an updated calculation, you use the form that was in force during the period of the main report.

What's new in the new 4-FSS form:

• The column “Budget organization” was added to the title page. In it, state employees will need to enter a code indicating the source of funding.

• New rows have been added to Table 2 4-FSS:

Line 1.1 “Debt due to a reorganized policyholder and/or a separate division of the organization deregistered” and

Line 14.1 “Debt of the territorial body of the Fund to the policyholder and/or a separate division of the legal entity deregistered” - here the legal successor of the company will need to enter the amount of debt of the Social Insurance Fund to the company or its own.

Our colleagues from the Simplified magazine have created a very convenient electronic reporting service. First of all, it is focused on salary reporting - 6-NDFL, RSV, 4-FSS, SZV-M, SZV-STAZH. Service “Simplified 24/7.

Reporting" is used via a web browser; there is no need to install the program on your computer. Upload any report and click the “Submit” button. Next you will receive confirmation that the report has been accepted. The price for a year is only 2938 rubles. - You won't find a lower price.

We’ll connect you to the system within 24 hours, you don’t have to go anywhere, everything is done remotely.

Sample

You can download the new FSS form 4 with updated table 2 here

How to fill out table 2 in form 4-FSS

According to the procedure for filling out Form 4-FSS, Table 2 shows calculations for compulsory social insurance against industrial accidents and occupational diseases.

Scheme for filling out Table 2 4-FSS:

3 important September salary changes:

We have opened VIP access to the magazine “Salary” especially for site visitors. Activate access to read articles.

Activate access

We fill out Table 2 4-FSS line by line:

Line No. What indicators are entered?

* Attention, when filling out line 1 of table 2, the specified amount must be equal to line 19 for the previous billing period (this amount will be identical throughout the entire billing period).

**Line 2 of 4-FSS is equal to the amount of insurance premiums accrued for payment at the beginning of the period and for the last three months of the reporting period

Important! Table 2 of form 4-FSS is required to be completed by all insurers, even those who submit zero reports.

Basic rules when filling out form 4-FSS: tables 2

The rules for filling out table 2 of form 4-FSS in the latest edition of 2017 have not changed at all and are applicable to all other tables of the form, as follows:

• In each line and the corresponding columns, only one indicator is entered, and if there is none, a dash;
• when correcting an error, cross out the incorrect value and enter the correct one, signing the policyholder (representative) under the correction indicating the date of correction;
• all corrections must be certified with the seal (if any) of the policyholder (representative); corrections must not be made using a correction agent;
• at the end of Table 2 4-FSS, do not forget to sign the manager with a transcript and a date that matches the dates in the remaining sections of the form.

4 FSS for the 4th quarter of 2021 due date

Subscribe to the magazine “Salary” for only 13,900 rubles.

Hurry! The offer is valid for 3 days only.

Call

Subscribe