Report 4-FSS in 2021 + instructions for filling out

Form 4-FSS is a report that is submitted quarterly by all payers of insurance premiums (they are also policyholders) to the social insurance fund. Most often, this form is called a calculation of insurance premiums paid by the employer. All employers must pass 4-FSS, or more precisely:

1. Legal entity, organization, regardless of form of ownership.
2. Individual entrepreneur, if there is at least one employee on staff.

The calculation is completed for contributions for injuries. It should be noted that they are paid by employers for their employees only in certain situations. Firstly, if the need for payment is stipulated by the employment agreement. Secondly, when we are talking about citizens with whom an employment contract or civil contract has been concluded, as well as in situations where these persons are brought to work by court decision. In all of these cases, the corresponding amounts will need to be included in the insurance reporting.

The deadlines and methods for submitting calculations for 2021 remain the same. Employers are obliged, as before, to submit it to the territorial authority at their location (at the place of registration). The remaining features of preparing and passing the 4-FSS are summarized and presented below in the table.

It should be remembered that an electronic report must be submitted by those policyholders whose average annual number of personnel exceeds the established limit of 25 people. However, the data is taken into account only for the past year.

Other employers who have the same number of employees less than 25 people have the right to submit 4-FSS both on paper and electronically. Grounds: clause 1 of Art. 24 Federal Law of the Russian Federation No. 125 dated July 24, 1998 (as amended in 2021).

Important! Failure to submit a calculation or refusal to do so, or violation of the filing procedure is punishable under Art. 26.31 Federal Law of the Russian Federation No. 125 of July 24, 1998 (fine 200 Russian rubles) or according to clause 3 of Art. 15.33 Code of Administrative Offenses (fine for officials from 300 to 500 Russian rubles).

Changes introduced to form 4-FSS from 2021

For the period from 2021 to 2021 no innovations were introduced into the 4-FSS form. Therefore, the changes that were introduced since June 2017, in fact, remain relevant today. These are the ones you should pay special attention to.

It should be noted that the template of the new form has generally been preserved. Minor changes affected only the content, the fields of the form (there are more of them) and the order of filling. In general, it should be noted that:

• the form still includes a title and 5 tables;
• a new field has been added to the title for state employees;
• there is no field for the OKATO code and the OKTMO code;
• The title and table are required to be completed. 1, 2, 5;
• table 1.1, 3 and 4 are filled out if there are indicators, and if they are absent, dashes are added accordingly.

Thus, in the updated form, only the sections that record information about contributions “for injuries” remain. Everything else was excluded from it.

4-FSS: sample filling

Under the new rules, all information related to disability insurance premiums has been excluded. Filling out 4-FSS is carried out only for sections related to injuries. It became half shorter.

• Each page must indicate the individual registration number found in the notice of registration as an insured that was assigned to the fund.
• Table 1 reflects the calculation base for contributions to insurance for injuries and occupational diseases. The amount of the tariff is related to the occupational risk class that is assigned to the organization in accordance with the norms of the current legislation in accordance with OKVED, recorded in the statutory documents of the enterprise. The class is usually indicated in the corresponding notification from the Social Insurance Fund, issued upon registration of a legal entity as a payer. There may be several classes, depending on the number of activities. If there is only one class, then filling out 4-FSS is done once. If there are divisions with different classes, then the calculation is filled out as many times as there are classes.
• Table 1.1 is presented only by those legal entities that transfer their employees to other organizations for a certain period of time.
• Table 3 is filled out if you made payments for sick leave issued due to work-related injuries or occupational diseases, or spent money on injury prevention. The entire list of expenses can be found in Law 125-FZ. Costs for special assessments must be reflected in this section only if they were authorized by the fund. If the enterprise’s funds were not spent or expenses were carried out without the prior consent of the fund, then information about the expenses is not included in the report. For permission from the fund for a special assessment, which guarantees subsequent compensation for the costs incurred from social insurance funds, an application and the necessary package of documents are submitted to the fund before August 1. The application will be reviewed by the fund and a decision will be made on whether to allow or prohibit a special assessment for payment of contributions for injuries.

• Table 4 is filled out in case of accidents at work.
• Table 5 reflects the number of jobs that require special assessment.

Form 4-FSS in 2021

The standard 4-FSS report form, introduced back in 2021, has changed more than once. For the most part, the changes introduced to it are related to the transfer of powers to administer insurance premiums to the Federal Tax Service of the Russian Federation. For 2021, the form of the form is used, which is approved with the changes established by Order of the Federal Social Insurance Fund of the Russian Federation No. 275c on 06/07/2017.

The updated form in Excel format is presented in Appendix. No. 1 to Order of the Federal Social Insurance Fund of the Russian Federation No. 381 dated September 26, 2016 (as amended on June 7, 2017). This order also includes the procedure for filling it out in sections. The 4-FSS calculation itself includes 5 tables and contains the following information:

1. Total and other indicators for calculating the base for the purpose of calculating contributions (Table 1).
2. Contribution base, tariff with a discount (surcharge) and according to the risk class, as well as details of the host organization (Table 1.1).
3. Calculations performed for contributions “for injuries” (Table 2).
4. Total expenses for social insurance against occupational diseases and during industrial emergencies (Table 3).
5. The number of insured persons injured in a specific period, by insured events (Table 4).
6. The results of the special assessment of working conditions and mandatory medical examinations of workers as of the beginning of the current year (Table 5).

The same Order of the FSS introduced the procedure for filling out the calculation (see Appendix No. 2 to the order). Insurers are obliged to comply, first of all, with the general requirements determined by this procedure. These are standard requirements for reporting, which provide for the possibility of filling out a standard form manually or by printing on a computer. When filling out manually, as a rule, you should use a fountain or ballpoint pen with black (or blue) ink. The text part of the calculation is written in block letters.

In the calculation, as is customary, continuous numbering is indicated (the “page” field). The policyholder (or his legal successor) must certify each page with a personal signature, putting the corresponding signature date. If some of the pages are not completed, then it is not necessary to attach them to the report and submit it along with it. Please note that the policyholder will be able to submit an electronic settlement only if he has a qualified signature.

What information is reflected in the form?

Since no one is insured against accidents or occupational diseases of employees in the course of their activities, monthly contributions are made for such cases. In this regard, to monitor the correctness of calculation and timely deduction of such contributions, the above-mentioned 4FSS form is used.

The report form was approved by Order of the Federal Social Insurance Fund of the Russian Federation No. 381 of September 26, 2016 (as amended by Order of the Federal Social Insurance Fund of the Russian Federation No. 275 of June 7, 2017). Compared to reporting in 2021, the form to fill out in 2020 has not changed .

Until the end of 2021, calculations for this type of insurance were combined with calculations for social insurance. Starting from 2017, the 4FSS form is filled out only for accidents and occupational diseases.

Depending on the form in which the information is provided—paper or electronic—there are different deadlines for submitting the report.

Insurance premiums must be paid every month by the 15th.

As you can see, providing a report in electronic form is more time-efficient. Compared to the paper form, there are 5 additional days for its preparation and verification.

Anyone can submit a report electronically, regardless of the number of employed employees.

Instructions for filling out 4-FSS

So, all the requirements for filling out the calculation form are contained in the Appendix. No. 2 to Order of the Federal Social Insurance Fund of the Russian Federation No. 381 dated September 26, 2016 (as amended on June 7, 2017). They must be observed when entering information into a calculation form filled out manually on paper, as well as when completing its electronic version.

Thus, in the absence of the necessary indicators in Table. 1.1, 3 and 4 are not completed or submitted. In general, indicators are recorded in columns according to the principle of one column - one indicator. If they are absent, dashes are placed in the columns.

Errors can be corrected, but only in the prescribed manner. Corrective agents must not be used for these purposes. First, the incorrect indicator is crossed out. Then write down its correct value. Finally, the date of the amendment and the signature of the policyholder (another authorized person) are indicated next to it.

4-FSS 2021 – form

The improvement of the new form consists of eliminating no longer necessary sections on social contributions to VNiM and editing sections on prof. insurance. All employers, including individual entrepreneurs and legal entities, are required to report within the established time limits when concluding labor and civil contracts (Articles 3, 5 of Law No. 125-FZ of July 24, 1998). In other words, these are not only payments related to salary payments, but also remuneration given to citizens for the provision of various services/works.

The new Form-4 is required to be submitted by policyholders with reporting for 1 quarter. 2021 – here (for the purpose of submitting a report for the 1st quarter of 2021 and the half of 2021). Approved by the FSS in Order No. 381 of September 26, 2016.

To report for 9 months. 2021, use the updated calculation of 4-FSS according to the latest edition of 2021 - here. Approved by the FSS in Order No. 275 of 06/07/17.

Note! The latest version of Order No. 381 approves the current version of “injury” reporting for 2021. There are no other changes planned at this time. But if you need to report on past periods, for example, when clarifying information, you should use the forms that were used previously. Suppose the policyholder needs to submit an adjustment for 2021 - the calculation form is taken according to Order No. 59 of 02.26.15.

Preparation of the electronic version of 4-FSS

You can generate and prepare an electronic version of the calculation on the portal of the FSS of the Russian Federation (link to view the information: https://portal.fss.ru). Users are invited to take advantage of the service, which allows them to fill out calculations electronically even without registering on the site. Simply enter the required data in the form provided and then save it on your computer. The calculation generated in this way is automatically checked. Please note that the service is used only for preparing 4-FSS. You can find it at the link https://portal.fss.ru/fss/f4input.

In addition, the FSS portal has another service called “Calculation Reception Gateway. Form 4-FSS with electronic signature.” It is designed to accept electronic statements sent by policyholders. You can use it only if you have an electronic signature. Link to the service: https://f4.fss.ru.

All incoming electronic payments undergo format and logical control. The Fund does not accept them if the policyholder's electronic signature is not valid or if they do not comply with the required format. Considering this fact, it is recommended to submit the calculation in advance. If it is received on the last day, then you will have to submit the corrected version later than the deadline, which is fraught with “penalty” consequences.

Common mistakes when preparing 4-FSS calculations

Error 1. The presence of a round seal in the calculation (for LLC or JSC) is not necessary. The FSS will accept the report without it, since refusal is not provided for in such situations. From 04/07/2015, it is not necessary to manufacture or have a seal, since for the named structures this requirement has been canceled due to the Federal Law of the Russian Federation No. 82 of 04/06/2015.

Typically, corrections made in form 4-FSS and other statements (about returns, offset of excess amounts) are also not required to be certified with a seal.

Error 2. If errors are made in the submitted 4-FSS form, then the employer is obliged to draw up and submit its clarifying correct version, noting the correction number “001”. So, for example, it is necessary to clarify the information if inaccurate amounts are indicated in the primary calculation, incomplete or distorted data are recorded, etc. The 4-FSS update calculation is submitted upon detection of errors.

Sanctions for late reporting

If the completed 4-FSS form is not received by the social insurance department on the prescribed dates for any reason, then the sanctions established by law are applied to the debtor: administrative fines are imposed on him. Both the organization and the official (most often the manager) are fined. For an organization, the fine will be from 5 to 30 percent of the total accrual of contributions for the quarter for which data was not submitted on time (but not less than a thousand rubles), for a manager from three hundred to five hundred rubles, according to the decision of the magistrate.

Answers to frequently asked questions

Question No. 1: Is it necessary to submit a zero calculation 4-FSS if the organization did not conduct activities?

Need to. In the absence of activity, the zero calculation is still given; there are no relaxations or exceptions to this rule. In this case, you must fill out the title and table in the form. 1, 2, 5.

Question No. 2: Should an individual entrepreneur draw up and submit a 4-FSS calculation if he has no employees and works alone?

No, you shouldn't. Since there are no employees, there is no one to pay mandatory insurance premiums for. Accordingly, since he does not pay contributions, he has nothing to report for. You should also know that an individual entrepreneur without employees is not required to submit Form 4-FSS for himself.

We fill out the lines of form 4-FSS for the third quarter of 2021.

Please note that the changes affected not only the form, but also the rules and procedures for filling it out. Let's take a closer look at the rules that apply to filling out:

1. fill out the form on a computer or on paper with a pen with black or blue ink and in block letters only;
2. Only one value is entered in one column; if there is no data, a dash is entered;
3. when filling out a report by a budgetary institution, the “Budgetary organization” field is filled in with the attribute of the organization according to the source of funding;
4. if there is no data to indicate in tables 1.1, 3 and 4, the table data does not need to be provided to the relevant authority;
5. Incorrect data can be crossed out by replacing them with correct ones; however, the signature of the policyholder or his representative with the current date must be left under them. Corrections must be certified with the seal of the organization or the signature of an individual entrepreneur. Correctors and similar products are prohibited from being used;
6. in the form we use continuous numbering of sheets;
7. at the top of each page on which data is entered, we indicate the registration number of the enterprise and the code of subordination based on the notification issued upon registration at the foundation institution;
8. At the bottom of each sheet we put the signature of the manager and the date of signing the calculation;
9. when submitting reports for 9 months of 2021, we fill in only the first two cells of the reporting period column (that is, you must indicate the code “09” - 9 months);
10. in the OGRN column we write down the main registration code from the state registration certificate of the legal entity; private entrepreneurs indicate the code from the state registration certificate of an individual;
11. in the process of filling out the OGRN of an enterprise from 13 digits in a line of 15 cells, enter 00 in the first two cells;
12. if an enterprise has several OKVED codes, then we indicate the code of the company’s key area of ​​activity.

Example 1. Completed sample of zero calculation 4-FSS

Trajectory LLC was opened in Kazan quite recently, at the end of the 3rd quarter of 2021. The company will be engaged in the construction of residential and non-residential buildings (OKVED code “41.20”). Registration address: Kazan, st. Academician Parina, 10, bldg. 2, apt. 5.

Meanwhile, activities have not yet begun, there are no employees, so contributions for the 3rd quarter. were not paid. There is one director on staff (Marat Olegovich Gusarov). The tariff for contributions “for injuries” has been determined: 2.3%. A special assessment of working conditions at Trajectory LLC is scheduled for November 2021.

Despite the fact that activities in Q3. was absent, Trajectory LLC is obliged to prepare and submit a 4-FSS report for this period (in October 2021). Since there is no data, then a zero calculation should be submitted, filling out only the title and table. 1, 2, 5.

The sample below is presented in Excel format. When filling it out, conditional data was used.

Changes in reporting provided

The major change in revenue administrators led naturally to a change in reporting forms, thanks to desk audits of which compliance with the payment of contributions is assessed. Previously, reports were submitted:

• to the Pension Fund - for contributions to compulsory pension insurance and compulsory health insurance;
• to the Social Insurance Fund - for contributions to insurance for cases of temporary disability (for sick leave payments) and for contributions for injuries.

Now the tax authorities have developed their own form, convenient for them, regarding contributions to compulsory health insurance, the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund in terms of contributions for temporary disability. Accordingly, social insurance excluded everything related to sick leave from the old 4-FSS report and left only what was related to injuries. Reports on disability contributions are now one of the sections of the corresponding calculation for the tax office. Thus, a new form 4-FSS appeared.