Sample of filling out the zero form 4-FSS in 2021

If there was no activity during the reporting period for any reason, this does not exempt you from passing the 4-FSS. In this case, you just need to send a null report.

Organizations report as long as they exist as a legal entity.

Individual entrepreneurs who were once registered, but then ceased to be employers, hand over “zeros” until they are deregistered from the Social Insurance Fund.

The deadline for submitting “zero” in 2021 is standard for this report - within 20 days after the end of the first, second, third and fourth quarters, or within 25 days if the report is submitted electronically.

If you do not submit the zero form to the Social Insurance Fund, the Fund will fine the organization or individual entrepreneur 1,000 rubles, and the official of the organization an additional 300-500 rubles.

What does the legislation say about zero 4-FSS?

Reporting to social security in Form 4-FSS is a calculation presented in tabular form, containing information:

• on insurance premiums for compulsory insurance against accidents at work and occupational diseases (ASP and OPD), accrued and paid in the reporting period (for injuries);
• expenses for payment of insurance coverage under NSP and PZ.

Zero calculation 4-FSS is a type of insurance reporting in the absence of reporting data. This situation arises if the company has suspended, ceased or is just planning to start operations.

The condition for the mandatory submission of such a calculation is contained in Art. 24 of the Law “On compulsory social insurance against accidents at work and occupational diseases” dated July 24, 1998 No. 125-FZ. This article speaks of the need for quarterly reporting on insurance premiums by all policyholders.

Find out who is taking the 4-FSS from this article.

Note! An individual entrepreneur without employees does not submit a zero to the Social Insurance Fund, since he is not an insurer.

There is no mention of zero form 4-FSS in the law. Nothing is said about this type of reporting in the FSS order No. 381 dated September 26, 2016, which describes the technology for filling out this reporting form.

However, this does not mean that the lack of reporting data relieves policyholders from submitting 4-FSS - everyone needs to report every reporting quarter. We will tell you how to do this in the following sections.

Definition of the concept

Form 4-FSS is intended for reporting on labor protection, for example, injuries, benefits regarding accidents, medical examination of workers and the condition of workplaces.
Important: Form 4-FSS was approved by Order No. 275 of the FSS of the Russian Federation of 2021. All operating enterprises that have a staff of employees are required to submit the report.

It is filled out only if the enterprise is operating; if there is a downtime, then many data are not entered into the form, but the zero option is submitted. Enterprises that do not have employees do not need to use the report at all.

When submitting reports, it is necessary to take into account the status of the enterprise - legal entities submit the document at the location, entrepreneurs at the place of registration, and if individuals independently provide the reporting document at the place of registration of the unit.

When an incorrect policyholder number does not prevent you from passing 4-FSS, you will learn in this video:

Mandatory zero sheets

Social insurance expects 4-FSS from policyholders in any case - whether they made payments in the reporting period in favor of individuals or not. If there is nothing to write down in the report, the employer will be required to submit a 4-FSS zero calculation completed according to special rules.

Its main difference from a regular (data-filled) calculation is the reduced volume of tables presented.

If in one of the quarters, for example, in the first, you had accruals for hired employees, but not in subsequent quarters, the report until the end of the year will not be zero, because some lines are filled with a cumulative total. ConsultantPlus experts explained the nuances of filling out each line of form 4-FSS. Get free demo access to K+ and go to the Ready Solution to find out all the details of this procedure.

Calculation 4-FSS - 2021 is filled out on the form approved. by order of the FSS dated September 26, 2016 No. 381, as amended. from 06/07/2017. You can download it below.

The minimum set of sheets and tables of the report is defined in clause 2 of Appendix No. 2 to Order No. 381 - it includes:

• title page;
• 3 tables (1 - calculation of the base for calculating insurance premiums, 2 - calculation of injury premiums and 5 - results of assessing working conditions).

These are mandatory sheets for 4-FSS. The remaining calculation tables (1.1, 3 and 4) may not be filled out - this is indicated in clause 2 of the Procedure for registration of 4-FSS, approved. by order No. 381 (Appendix No. 2). Therefore, you can create a zero calculation without them.

We will talk about the specifics of filling out the cells of the zero calculation tables in the next section.

Let's sum it up

• Zero 4-FSS is submitted if no income was paid to employees during the reporting period.
• For the sole founder-director, with whom no agreement was concluded and whose income was not paid, you also need to submit a zero 4-FSS.
• Zero 4-FSS for 2021 on paper is submitted by 01/20/2020, and if the report is submitted electronically - by 01/24/2020.
• The fine for missing the deadline for submitting zero 4-FSS will be 1,000 rubles.

If you find an error, please select a piece of text and press Ctrl+Enter.

How to prepare a report if there is no data - zeros, dashes or empty cells?

To correctly fill out the zero calculation in Form 4-FSS, use the algorithm set out in Appendix No. 2 to Order No. 381:

In addition, individual calculation cells are not filled in at all - neither with zeros nor dashes. For example:

• the field “Cessation of activity” located on the title page - according to clause 5.6 of Appendix No. 2 to Order No. 381, code “L” is entered in this field (if the company or individual entrepreneur is liquidated in the reporting period) or it is not filled in at all;
• field “Budgetary organization” - only state employees work with it (clause 5.12 of Appendix No. 2 to Order No. 381), and in the reporting of other companies and individual entrepreneurs it remains blank.

From these features of the calculation filling technique, the following conclusion can be drawn:

• zeros are entered only in the 1st and 2nd cells of the “TIN” and “OGRN” fields if the value indicated in them consists of 10 or 13 characters, respectively;
• In the cells of the form tables, if there is no data, dashes are inserted;
• individual cells for a specific purpose are left unfilled.

If you generate several different reports in parallel at once, read the next section to protect yourself from errors.

Procedure and deadlines for submitting the document

The deadlines for submitting reports vary depending on the option used for submission:

• electronic format until the 25th day of the month following the reporting period;
• paper version until the 20th in the same order.

At the same time, according to the regulations, the electronic format is mandatory for use by enterprises and entrepreneurs whose average number of employees has reached or exceeded 25 people. Other participants in the economic market have a choice between electronic and paper format.

Responsibility

Federal Law No. 125 outlines a list of sanctions for failure to submit a document. According to this document, penalties can be of different sizes, since the fine for delay in calculation is based on the number of days of delay and the amount indicated in the report.

In the case of zero reporting, the penalties are minimal - 1,000 rubles.

In addition, liability also arises for an incorrectly applied reporting format, for example, if paper was used when the document should be in electronic form, a fine of an additional 200 rubles.

At the same time, according to Art. 15.33 of the Administrative Code for officials an additional penalty in the amount of 300 - 500 rubles.

Important: blocking the debtor’s accounts in this case is unacceptable, since the report is not a tax return, to which similar sanctions can be applied on the basis of Art. 76 Tax Code of the Russian Federation.

Technology of filling out calculations - how not to make a mistake?

The above method of filling out the fields is typical only for 4-FSS. When preparing, for example, the calculation of contributions, a different scheme is used (clause 2.20 of Appendix No. 2 to the Federal Tax Service order No. ММВ-7-11/ [email protected] dated ):

• 12 acquaintances of the “TIN” field of a single calculation for insurance premiums must be filled out from the first cells, and with a 10-digit TIN, dashes are entered in the last 2 cells (for example, 8970652349—);
• missing indicators (quantitative and total) are filled with zeros; in other cases, empty cells are crossed out.

For a sample zero-sum calculation for insurance premiums, please follow the link.

Do not confuse these technical features of the design of different reporting forms, otherwise problems may arise with the timely acceptance of the 4-FSS calculation by social insurance specialists. They may not accept the calculation on formal grounds - due to non-compliance with the procedure established by law for filling it out.

How much the policyholder will have to pay if, due to a technical or other error, the calculation is not submitted on time, find out here.

Agreement for filling out zero reporting to the Social Insurance Fund

With full support, a contract is concluded. It guarantees that the company correctly and within the established time frame transmits all documentation to the competent authorities. If you need to submit declarations only for a certain period, this must be stated in the contract. For example, if only zero 4-FSS reporting is submitted for the 3rd quarter of 2021.

It is most profitable to enter into long-term service contracts. Then the company can additionally provide legal and financial services.

Where can I get the information for Table 5?

Always fill out this table, regardless of whether the indicators are in the other calculation tables or not. It is devoted to the results of a special assessment of working conditions (SOUT) and mandatory medical examinations performed at the beginning of the year.

Please put dashes in all cells if you have registered as an insured this year. Other companies and individual entrepreneurs need to collect information:

• from the personnel service - about the number of jobs (this information is needed for column 3), the number of employees required to undergo medical examinations (column 7) and those who have already passed them (column 8);
• from the SOUT report - on the number of certified workplaces, including those classified as harmful and dangerous working conditions (columns 4–6).

What the law on SOUTH refers to as hazardous working conditions is described here.

For all the details on filling out this table, see our material “4-FSS - Table 5: how to fill out in 2021.”

Regulatory regulation taking into account the features of the form

So, the form is required to be submitted by all enterprises that employ workers; such an obligation arises as a result of Federal Law No. 125 of 1998, namely Art. 25 of this standard.

Important: on the basis of this law, only those enterprises that have no staff at all can not submit a report, and enterprises with a certain number of employees, even in the absence of activity, are obliged to submit the document on time, since they have, for example, a director.

Moreover, if the director and the founder are one person, and he is the only employee at the enterprise, then the form must still be submitted even without concluding an agreement, since labor rights arise on the basis of Art. 16 of the Labor Code of the Russian Federation from the moment the employee begins to perform his duties.

Filling out the form must be carried out on the basis of Order No. 381 of the Federal Social Insurance Fund of the Russian Federation of 2021; only those periods for which current data exist can be filled out in the document; according to clause 2 of the Procedure, only the following can be used:

• title page;
• tables 1, 2, 5.

Detailed rules for filling out form 4-FSS

Since the form is unified, there are instructions for filling it out in detail, while the rules take into account all the features of the enterprise’s activities, its conditions and the nuances of the reporting periods.

Title page

The initial sheet is always required to be filled out for any type of reporting, since it contains information regarding the insured and basic data on the enterprise, for example, its details and the number of staff. The margins indicate the following:

• registration number that was assigned to the policyholder during the registration process;
• subordination code - the division of the fund in which the policyholder was registered;
• if the submitted reporting is not primary, then the adjustment number is indicated, for example, 001, 002, and so on;
• reporting period - two parts are required to be filled out - factual information regarding the reporting period is entered on the left, the numbering of the request for payment for compensation according to its priority is indicated on the right;
• actual calendar year;
• The field “Cessation of activity” is filled out in accordance with clause 15 of Art. 22.1 Federal Law No. 125 only in case of liquidation of the enterprise, by affixing the letter L;
• indication of the name of the enterprise or full name of the entrepreneur on the basis of constituent documents / registration certificate;
• TIN/KPP codes – for organizations, the first two cells are filled with zeros, since their registration number is shorter than that of an entrepreneur;
• field OGRN/OGRIP, again organizations fill the first 2 cells with zeros;
• OKVED is indicated based on the classifier;
• the column “Budgetary organization” must be filled out only if there is subsidization from the state, and numbers are entered according to the status of the institution - federal - 1, regional - 2, local - 3, subsidies from several sources - 4;
• contact information regarding the authorized person who provided the form to the department;
• number of personnel, if there are dangerous or harmful working conditions then it must be observed when filling out Rosstat requirements;
• number of sheets used in the form;
• reliability of the reporting paper, signature of the filler and date of preparation of the form;
• details of the power of attorney, if necessary, if the filling was carried out by an authorized person;
• The FSS employee will fill out the field provided for him.

Here you will find out what reports small businesses are required to submit and within what time frame.

An example of filling out a title page.

Table 1 – calculation for the base

This section provides information regarding the amount of insurance premiums and payments in favor of individuals.

Important: in zero reporting, columns 1 – 4 need to be filled in with dashes, and 5 – 7 are required to be filled out in any circumstances since they are carriers of information regarding insurance tariffs.

Table 2 – calculation of compulsory social insurance

In this table it is necessary to put figures regarding mutual settlements between the policyholder and the fund, so it can contain up-to-date information even in the absence of activity at the enterprise.

If the company has an outstanding debt for the previous period, the following entries must be made:

• line 1 – Debt due to the policyholder at the beginning of the period;
• line 16 – Insurance premiums paid, without indicating the receipt number, since the payment was made earlier than in the last 3 months;
• line 8 and 18 – checksums;
• the remaining lines are crossed out.

Important: if the policyholder has no debt for previous periods, then all empty fields in Table 2 are filled in with dashes.

Table 5 – information regarding special assessments for jobs

This table also cannot be ignored if there are activities in past periods, since information on these periods is entered into it:

1. Line 1 – contains information regarding the assessment of working conditions:

• Column 3 – number of places for work in the overall count;
• Column 4 - data regarding places for workers for which there is an assessment according to the SOUT at the beginning of 2021 or the results of certification of jobs with a current validity period at the beginning of 2021;
• Columns 5 and 6 – the number of assessed workplaces with harmful/hazardous working conditions. Here you will learn what dangerous and harmful production factors are.

1. Line 2 – information regarding the results of the medical examination of workers working in difficult / dangerous working conditions:

• column 7 indicates their total number;
• Column 8 is filled in regarding those who have already passed the medical examination.

Sample of filling out the zero 4-FSS.

Sample of filling out a table from the report.

Sample 4-FSS with an example for a novice policyholder

Let's consider the scheme for filling out the 4-FSS 2021 for a company created in the 3rd quarter.

Example

Initial data:

• Stroika Plus LLC was registered in August 2021.
• At the end of the 4th quarter, activities had not yet begun, staff had not been recruited, payments had not been made, insurance premiums had not been paid.
• Only the director is on staff.
• The injury contribution rate is 2.3% (without discounts or surcharges).
• The SOUT is scheduled for September 2021.

Despite the lack of activity, in October 2021 the company will be required to submit its first calculation to social insurance in Form 4-FSS. It will be null because there is no data to fill:

• table 1—no injury payments were accrued;
• table 2 - Stroika Plus LLC did not conduct mutual settlements with the Social Insurance Fund;
• table 5—there is no information about the results of special assessment tests and mandatory medical examinations.

How to complete a zero calculation, see the sample of filling out 4-FSS, the latest edition of 2021.

How to fill out the 4-FSS zero report in 2021

When 4-FSS zero is submitted, what sheets should I print in 2021? The general procedure for entering information into the document is given in Appendix 2 of Order No. 381. If you study the structure of the report, you can see that the form includes a title page, as well as tables - 1, 1.1, 2, 3, 4 and 5. But not all of them are needed when submitting blank form. So which sheets should I submit for 4-FSS zeros in 2021?

Of course, this is the title page, which contains all the basic data on the insurance company, as well as the main tables. Detailed rules for filling out each of them are in the Procedure. But in the absence of accounting data, all lines with calculated indicators should be filled with dashes.

Mandatory pages 4-FSS 2021 zero:

• Title page - on the first page of the form, the policyholder provides his registration data, including his FSS registration number and subordination code; OGRN; TIN and checkpoint; address of registration with the Fund; OKVED code. It is necessary to enter a headcount indicator to confirm the selected option for submitting information; and also reflects the reporting year and period. The document is certified by the head of the company and sealed. If the form is submitted through an authorized representative, the signature of such representative is required.
• Table 1 is the main table for calculating the contribution base of payments. Here on page 1 the total amount of remuneration accrued to citizens is displayed, separately on page 2 the preferential amounts under stat. 20.2 of Law No. 125-FZ; and on page 3 the final figure is given. The breakdown is carried out for the last three months of the period, general data is entered for the period from the beginning of the year (calendar). On pages 5-9 the tariff is calculated taking into account the applicable surcharges or discounts.
• Table 2 – directly on this page, contributions are calculated for the period (total) and for the last three months (separately). When submitting a zero, dashes are placed on all lines. If there is a balance, the data is filled in on the corresponding lines.
• Table 5 – this sheet displays information about those workplaces that are subject to mandatory SOUT (AWS), as well as medical examinations. When filling out, indicate general data for all places of work and separately indicate the number of places subject to medical examinations or assessment.

Note! If errors (inaccuracies) are made when entering accounting data into the report, the FSS allows you to correct such information by crossing out false information and reflecting reliable information. However, it is prohibited to use correctors and other similar products. To confirm the veracity of the corrections, the policyholder signs and stamps it.

Conclusion - in this article we looked at when 4-FSS is needed for the 1st quarter of 2021 zero. Additionally, information is provided on form submission deadlines and methods. Failure to provide data will result in penalties.

Obligation to report to the Social Insurance Fund

The obligation to submit a 4-FSS report is established by Federal Law No. 125-FZ of July 24, 1998 (hereinafter referred to as Federal Law No. 125-FZ).
Article 24 of Federal Law No. 125-FZ obliges to submit a report on the results of each quarter.

Form 4-FSS, in force since 2021, was approved by Order No. 381 of September 26, 2021.

The obligation to submit the 4-FSS calculation must be fulfilled:

• if the calculation is submitted on paper - before the twentieth day (inclusive) of the month following the expired quarter;
• if the calculation is submitted in the form of an electronic document - until the twenty-fifth day (inclusive) of the month following the expired quarter.

The law does not provide for the right of the policyholder not to submit a report for any reason. At the same time, in some cases it is possible to submit an incomplete report.

According to paragraph 2 of the Rules for filing Form 4-FSS, approved by Order No. 381 of September 26, 2021, each policyholder is required to fill out and submit the following sections of the calculation:

• title page;
• table 1 “Base calculation”;
• table 2 “Calculations for social fear.";
• Table 5 “Information on the assessment of working conditions.”

Therefore, the zero calculation must contain the above sections.

In the absence of relevant indicators, you should not make entries and submit:

• table 1.1;
• table 3;
• table 4.

In addition, it is important for policyholders to take into account significant changes and additions to Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Federal Law No. 255-FZ), which come into force in 2017, in particular changes in the procedure for administering relevant payments.

Based on Part 1.1 of Article 1.1 of Federal Law No. 255-FZ, the procedure for fulfilling the obligation to pay social security contributions for disability and maternity is regulated by the Tax Code of the Russian Federation.

The order of the Tax Service of the Russian Federation dated October 10, 2021 approved the form of quarterly calculation of relevant insurance premiums N ММВ-7-11/ [email protected] , the rules for its completion and submission. We talked about whether it is necessary to submit a zero calculation for insurance premiums in 2021 in a separate article.

The need to complete and submit Form 4-FSS

The obligation to report on social contributions was introduced by provisions of No. 125-FZ, adopted on July 24, 1998. Federal law establishes the need to prepare and submit a 4-FSS report for all employers with hired employees. This requirement applies to both organizations and individual entrepreneurs.

A characteristic feature of the domestic regulatory framework is the frequent introduction of changes. Therefore, it is not surprising that No. 125-FZ is constantly being adjusted. As a result, today the version of the legislative act that was adopted quite recently, on December 27, 2019, is relevant.

It should be noted that in a number of regions of the country, the number of which is increasing annually, a pilot project is being implemented that provides for new rules for the payment of social benefits for temporary disability. In accordance with them, payments of this kind are carried out directly by the Social Insurance Fund, and not by the employer, as was previously the case. In 2021, more than half of the constituent entities of the Russian Federation will participate in the project. The new rules for payment of benefits also affect the procedure for drawing up the 4-FSS report, which must be taken into account by LLCs and individual entrepreneurs operating in these regions. The list of participants in the pilot project is posted on the FSS website and is publicly available.

Tags: accountant, tax, order, Form