Fine for late submission of reports to the Social Insurance Fund in 2021

The law makes reporting on insurance premiums and payments related to industrial accidents and occupational illnesses mandatory for submission to the Social Insurance Fund. This means that penalties have also been established for 4-FSS, which were not submitted on time or were not submitted at all subsequently. We are analyzing what financial sanctions an organization or individual entrepreneur with staff may face in 2021 for the absence of this report in its territorial branch of the Social Insurance Fund. What fines for 4-FSS may there be in 2021?

Sanctions remain the same

The issue of the fine for form 4-FSS is regulated by Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against accidents at work and occupational diseases” (hereinafter referred to as Law No. 125-FZ).

Let us immediately note that for the absence of a 4-FSS report, the fine in 2021 remained at the same level. Legislators did not change the provisions of this law, which regulate the imposition of a fine for 4-FSS in 2021.

Electronic 4-FSS reports are submitted to the fund before the 25th day inclusive of the month that follows the reporting (calculation) period - quarter, half-year, 9 months, year. And for submitting 4-FSS on paper, the deadline for submission is slightly shorter - until the 20th.

When does the obligation to submit reports to the Social Insurance Fund arise?

As stated in paragraph 1 of Art. 24 of Federal Law N 125-FZ, all insurers must submit reports. From Art. 6 of this Law it follows that a person acquires the status of an insurer from the moment of registration with the Social Insurance Fund. Thus, the answer to the question of at what point an organization is obliged to submit reports to the Social Insurance Fund depends on its status as an insurer, since the legislator associates the obligation of legal entities and individuals with their status as an insurer, and not with the fact of accrual of insurance premiums and insurance payments or conducting business and hiring employees.

The courts also proceed from this understanding of the emergence of the obligation to submit reports to the Social Insurance Fund. The Resolution of the Federal Antimonopoly Service NWO dated April 10, 2006 N A26-9560/2005-25 states: the legislator associates the obligation of legal entities and individuals to submit reports to the Fund with their status as an insured. The case materials contain a certificate of state registration of the Institution as a legal entity and an insurance certificate confirming the registration of the Institution as an insurer at its location in the Regional Branch of the Social Insurance Fund of the Russian Federation. Thus, the obligation of the Institution to submit reports to the Fund in the form approved by the insurer (in this case, payroll statements of Form 4-FSS of the Russian Federation) within the prescribed period arose from the moment of such registration.

It should be noted that this approach is generally accepted in judicial practice and the insured has no chance to prove his case in this situation. Evidence of this can also be found in the Resolutions of the Federal Antimonopoly Service of the Eastern Military District dated April 10, 2006 N A82-6404/2005-35, and the Federal Antimonopoly Service of the North Kazakhstan Region dated October 17, 2006 N F08-5081/2006-2132A.

In accordance with Art. 3 of Federal Law N 125-FZ, the insured is a legal entity of any organizational and legal form (including a foreign organization operating on the territory of the Russian Federation and employing Russian citizens) or an individual employing persons subject to clause 1 of Art. 5 of the Law on compulsory social insurance against accidents at work and occupational diseases. Since the introduction of the “one-stop shop” system into practice, registration as an insurer with the Social Insurance Fund has been completely invisible for newly created organizations. The registration body, that is, the territorial body of the Federal Tax Service, vested with the appropriate powers, provides the fund with information about the registered legal entity, which independently, without a special application from the policyholder, registers it.

Unfortunately, often officials of organizations find out about this only after receiving a report from a desk audit and a decision to prosecute them in the form of a fine.

What is the fine for failing 4-FSS?

The main penalties for late submission of 4-FSS in 2021 are provided for in paragraph 1 of Article 26.30 of Law No. 125-FZ.

Note that the possible sanctions are relatively small. Thus, the fine for failure to provide 4-FSS is:

minimum – 1000 rubles (usually for a zero report);
as a general rule - 5% of the accrued amount of contributions payable for the quarter/6 months/9 months/year, but not more than 30% of it.

Moreover, the onset of liability for late submission of 4-FSS is not affected by whether in the future, after missing the deadline, a report for the required period will be submitted (or whether it will be submitted at all). Even if you are late by at least 1 day, there is already a reason for the fund to impose a fine.

Many are looking for ways to avoid paying a fine for 4-FSS. But in practice, it is almost impossible to avoid sanctions. After all, fund employees are required by law to fine even for failure to submit the zero form 4-FSS (without indicators).

Submitting reports to the FSS of the Russian Federation: violations and liability

As practice shows, the biggest troubles for novice entrepreneurs are associated with the Social Insurance Fund.
Why? At the beginning of their activities, organizations, as a rule, do not conduct business activities, they have no sales revenue, have no employees and do not pay wages. All this creates the illusion that she has no responsibilities towards the Social Insurance Fund. However, it is not. The situation is further aggravated by the size of penalties for forgetfulness or poor legal preparation of novice entrepreneurs. Unlike Art. 119 of the Tax Code of the Russian Federation, in which liability for failure to submit “zero” tax returns is limited to 100 rubles, Federal Law of July 24, 1998 N 125-FZ in relation to beginning entrepreneurs cannot be called anything other than draconian. Judge for yourself - in accordance with paragraph 1 of Art. 19 of Federal Law N 125-FZ, late submission of reports (including zero) is punishable by a fine of 1000 rubles. The second such violation within a calendar year will cost the entrepreneur 5,000 rubles. Agree, quite a considerable sum for beginning entrepreneurs. Why only for beginners? Problems with delays in submitting reports, unfortunately, also happen to long-term business entities. An accountant is also a person - he can get sick or, to be honest, simply miss this “red date of the calendar”, with the onset of which the Social Insurance Fund has a great opportunity to improve its budget at the expense of its own policyholders.

To ensure that accountants have as few such unpleasant moments as possible, this article was written.

An example of calculating a fine for a failed 4-FSS report

Let us show clearly how fines are calculated for late submission of the 4-FSS report. Let's say Guru LLC submitted the 4-FSS calculation in electronic form for the first quarter of 2021 only on May 15, 2021, although it should have done this before 04/26/2021 inclusive.

According to the calculation for the 1st quarter of 2021, the amount of accrued contributions amounted to 5,000 rubles.

Delay in delivery – 2 months (partial April and partial May).

As a result, the penalty for failure to provide 4-FSS in 2021 is as follows:

(5000 rub. × 5%) + (5000 rub. × 5%) = 500 rub.

Results

A fine for failure to submit zero reporting on time in Form 4-FSS is imposed on enterprises and individual entrepreneurs with employees in the amount of 1,000 rubles.
The fine imposed on the official may range from 300 to 500 rubles. However, fines may be reduced or canceled if the policyholder presents a statement and evidence of valid reasons specified in Law No. 125-FZ for his act. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Fine for violating the procedure for submitting 4-FSS

We warn you that the current legislation provides not only a fine for failure to submit the 4-FSS in 2021, but also another sanction - for failure to comply with the report submission form (clause 2 of Article 26.30 of Law No. 125-FZ).

Thus, the FSS can fine you 200 rubles, since paragraph 1 of Article 24 of Law No. 125-FZ allows only payers with a staff of 25 insured persons or less to choose between a paper or electronic form of the 4-FSS report. The rest submit this calculation exclusively electronically.

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 developer of the software with which this calculation is filled out. Therefore, it is necessary to use the latest versions of the relevant software.

Also see “Checking the 4-FSS report.”

Who takes SZV-TD

From January 1, 2020, all enterprises will begin to send a monthly report to the Pension Fund of Russia - in the SZV-TD form. This form is a report sent to the Pension Fund of the Russian Federation on employed and expelled persons, as well as on personnel movements of workers (for example, transfer to another job or assignment of another qualification).

It should be noted that financial penalties for failure to report to the Federal Tax Service are a nightmare for any chief accountant or boss. Fines for disrupting the SZV-TD report in 2021 were voted on by the State Duma only in the third reading.

The obligation to send information to the Pension Fund of Russia in the form SZV-TD falls on all enterprises and individual entrepreneurs, regardless of the number of personnel, even if only one individual is employed.

The SZV-TD form is filled out and submitted to the territorial office of the Pension Fund of the Russian Federation (clause 1.4 of the order of the Pension Fund of the Russian Federation No. 730p dated December 25, 2019).

Government departments also provide this report by category of employed persons, in accordance with paragraph. 3 clause 2.6 art. 11 of Law No. 27-FZ of 04/01/1996 “On personal accounting ... insurance”.

The head of the enterprise decides who to submit this report to - an accountant or a personnel officer, by appointing the person responsible by his order.

( Video : “Submission of reports to the FSS (Social Insurance Fund)”)

Due to the transition from 1.01. 2021 for electronic work books, reporting can be submitted as follows:

An employer with 25 or more employees is required to transmit data electronically, for example, using an electronic document management operator.
If the number of employed personnel is less than 25 people, it is allowed to send SZV-TD reports on paper.

Submission of electronic reporting SZV-TD is carried out in accordance with Appendix 3 of PFR Order No. 730p, confirmed by an electronic signature, in accordance with Law No. 63-FZ of 04/06/2011 “On Electronic Signatures”.

When sending SZV-TD reports for the first time, all data on employees as of January 1 is displayed. 2021 in the institution (subclause 1, clause 2.5, article 11 of Law No. 27-FZ of 04/01/1996).

The report displays information about:

Employment of a new employee.
Dismissal of an employee.
Moving to another position.
Acquisition by a working person of a new profession or advanced training.
Deprivation of an employee's right to hold certain positions based on a court verdict.
An employee submits a petition to choose a method for recording his work record book.
About renaming the enterprise.

The report is also sent to part-time employees.

For failure to send the report on time, the head of the enterprise may be given a warning or a financial penalty of 300-500 rubles.

In the future, there is a draft amendment to the Code of Administrative Offenses of the Russian Federation, according to which it is proposed to increase this fine to 5,000 rubles.

( Video : “Deadlines for submitting reports to the Pension Fund and the Social Insurance Fund”)

Penalty for failure to submit a declaration to the Social Insurance Fund

For failure to declare a tax return, the tax service may:

Assign a financial penalty to the institution.
Seize the institution's bank accounts.

In this case, it does not matter whether the institution is a tax payer or not.

This department has the right to impose a fine for failure to submit a declaration on any institution that is obliged to submit a report (paragraph 2, paragraph 5, article 174 of the Tax Code).

According to the established procedure, failure to submit reports to the Federal Tax Service (calculation of insurance payments or declarations) is subject to punishment in the form of a financial penalty in the amount of 5% of the tax payment displayed for transfer in the “overdue” declaration and not credited to the state budget before the approved date, for each overdue month, but not higher than 30% of the arrears and not lower than 1000 rubles (clause 1 of article 119 of the Tax Code of the Russian Federation).

However, there is an exception to every rule. Thus, for failure to report 6-NDFL, the institution will need to transfer a financial penalty in the amount of 1000 rubles for each overdue month (clause 1.2 of Article 126 of the Tax Code of the Russian Federation).

It should be noted that in order to calculate the amount of the financial penalty for failure to report on insurance payments, the Federal Tax Service employees take into account the debt on the 30th day of the month following the reporting period, i.e. on the date that is the last for sending reports (Explanation of the Federal Tax Service No. ГД-4-11/ dated 09.11.2017).

In addition to imposing a financial penalty for failure to declare a declaration, the tax department may seize the institution’s bank accounts if the declaration is not submitted within 10 working days after missing the date of its sending (clause 3 of article 76, clause 6 of article 6.1 of the Tax Code of the Russian Federation).

Note: If the date of sending the report falls on a weekend, then the report is sent on the first day of operation of the enterprise (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

In addition to the penalties imposed on the institution for failure to report, they can issue a penalty to the head of the institution or the chief accountant, equal to 300 to 500 rubles.

What does the FSS check during an on-site inspection in 2021?

As noted above, an on-site inspection can be either scheduled or unscheduled. To check whether contribution payers comply with legal requirements, the Social Insurance Fund draws up a plan for the year. Reasons for scheduled inspections include requests for funds for payment of benefits, complaints from employees, as well as processes of liquidation and reorganization of the company.

Important! The main thing that interests inspectors from the Social Insurance Fund is how the transferred amounts are spent, the procedure for calculating and paying contributions in the case of sick leave or maternity benefits.

Examples of calculating the amount of penalties for late submission of a report in Form 4-FSS

To understand all the nuances of collecting fines from employers for late submission of a report on Form 4-FSS to the Social Insurance Fund, let’s look at a specific example.

Maskarad LLC employs fifteen employees (average number). It is known that for the second quarter this employer accrued the following contributions to the Social Insurance Fund:

for social insurance - 23 thousand rubles;
for injuries - 4 thousand 200 rubles.

At the same time, reporting documentation in paper form according to Form 4-FSS was provided for this reporting period on July 25. As you can see, the deadlines for submitting this type of report have been violated - the paper version is due by the 20th of the month following the reporting period. Therefore, the time period for which a penalty is due will be less than one month.

The fine for Masquerade LLC is calculated as follows:

For social insurance contributions - 1 thousand 150 rubles (23,000 × 5%).
For contributions for injuries - 210 rubles (4,200 × 5%), taking into account that the resulting figure is less than the penalty amount established by law, payable - 1 thousand rubles.
The total fine is 2 thousand 150 rubles (1150 + 1 000).

The amount of the fine will increase depending on the number of overdue months.

On-site inspection results

Based on the results of the on-site inspection, the FSS draws up a report. Initially, before the inspection report, on the last day of the inspection, the inspector from the Social Insurance Fund draws up a certificate indicating the subject of the inspection, as well as the timing of the inspection.

Important! The report on the results of the inspection is drawn up within 2 months after the issuance of such a certificate. After drawing up the report, it is transferred to the audited company within 5 days.

The act is signed by both the inspector from the Social Insurance Fund and a representative of the company being inspected. If the company does not agree with the contents of the act, then it can present its objections before signing it (Read also the article ⇒ Inventory of wage calculations in 2021 + postings).