How to fill out 4-FSS if your tariff has been increased?

Who should report

All insurers are required to submit a calculation in form 4-FSS for the 2nd quarter of 2021: organizations and individual entrepreneurs paying individuals remuneration subject to contributions “for injuries” (Clause 1 of Article 24 of the Law of July 24, 1998 No. 125-FZ).

Individual entrepreneurs without employees who pay insurance premiums only “for themselves.” They do not need to submit 4-FSS for the 2nd quarter of 2021.

If for some reason an organization in the first half of 2017 did not make payments that are recognized as subject to insurance contributions to the Social Insurance Fund, and does not pay these contributions, then, despite this, it is necessary to submit a zero 4-FSS report for the 2nd quarter of 2021.

When to report: deadlines

Calculations must be submitted on 4-FSS forms based on the results of the reporting periods:

• I quarter;
• half a year;
• nine months;
• of the year.

“On paper,” 4-FSS reports must be submitted no later than the 20th day of the month following the reporting period. In electronic form - no later than the 25th day of the month following the reporting period (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ). If the due date falls on a weekend, you must report on the next working day.

Thus, the deadline for submitting 4-FSS for the 2nd quarter of 2021 is no later than July 20 “on paper” and no later than July 25 – in electronic form.

As we have already said, 4-FSS is submitted based on the results of the reporting periods. Therefore, it is more correct to call the current reporting “4-FSS for the first half of 2021” rather than for the 2nd quarter.

Stages of filling out the calculation

In the previous section, we found out that Form 4-FSS for the 2nd quarter of 2020 is not considered new. Therefore, we can safely fill it out using the same algorithms that we used previously (starting with reporting for 9 months of 2021).

To fill out the 4-FSS (hereinafter referred to as the calculation) for the 2nd quarter of 2021, you must:

• Decide on the composition of the calculation (the minimum acceptable set of sections is 1, 2 and table 5 plus the title page).

Find out more about the composition of the calculation by following the link.

• Collect data (on accrued and paid contributions “for injuries”, results of special assessment, etc.).
• Choose a presentation method - on paper or in electronic form (only policyholders with an average number of employees of no more than 25 people have the opportunity to make this choice; for others, only the electronic method is available).

This publication will tell you about the nuances of counting the number of employees.

• Submit the calculation to the fund no later than 07/20/2020 on paper and 07/27/2020 in electronic form (it is better to do this before July 24).

If you receive a negative protocol from the fund in response to a sent calculation, hurry up and correct the errors. The calculation will be considered accepted only after the check reveals no errors. If the process of correcting errors takes a long time, and the electronic form 4-FSS for the 2nd quarter of 2021 is accepted by the fund later than the deadline reporting date, a fine is possible (clause 1, article 26.30 of the law on compulsory social insurance from NS and PZ dated July 24, 1998 No. 125-FZ ).

Detailed instructions with error codes, tips for eliminating them and the amount of fines for late payments are available here.

You can find a line-by-line algorithm for filling out form 4-FSS in ConsultantPlus. Get trial access to the system for free and go to the Ready-made solution.

New calculation form

From 2021, the new 4-FSS form will be used. It was approved by order of the FSS of Russia dated September 26, 2016 No. 381. Report 4-FSS for the 2nd quarter of 2021 in Excel format.

The 4-FSS report form includes:

• title page;
• table 1 “Calculation of the base for calculating insurance premiums”;
• Table 1.1 “Information required for calculating insurance premiums by policyholders specified in paragraph 21 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ.” (for situations where employees are temporarily employed in another organization or with an individual entrepreneur);
• table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases”;
• Table 3 “Expenses for compulsory social insurance against accidents at work and occupational diseases”;
• table 4 “Number of victims (insured) in connection with insured events in the reporting period”;
• Table 5 “Information on the results of a special assessment of working conditions and mandatory preliminary and periodic medical examinations of workers at the beginning of the year.”

Electronic format

The electronic format of 4-FSS and control ratios are approved by Order of the FSS of Russia dated 03/09/2017 No. 83.

The FSS has changed the form of the report on accrued and paid insurance premiums “for injuries” (4-FSS). The amendments were made by Order No. 275 of the Social Insurance Fund dated 06/07/2017. The updated calculation form comes into force on 07/09/2017. But what has changed in the form? Let me explain.

A new field has appeared on the title page, which will need to be filled out by budgetary organizations. Also, Table 2 “Calculations for compulsory social insurance against industrial accidents and occupational diseases” has been supplemented with two new lines:

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• 1.1. “Debt owed by a reorganized policyholder and/or a separate division of the organization deregistered”;
• 14.1 “Debt from the territorial body of the Fund to the policyholder and/or to a separate division of a legal entity that has been deregistered.”

But in what form will the Social Insurance Fund accept payments for the first half of 2017 (old or new)? Will they even accept 4-FSS for the 2nd quarter of 2017 on the old form if the report is submitted before July 9? The FSS provided an explanation on its website that Order No. 275 dated 06/07/2017 came into force on the date after the start of the reporting campaign for the 2nd quarter of 2021. Therefore, this order should be applied starting with reporting for 9 months of 2021. However, it is not entirely clear on what basis such a conclusion was made. From a legal point of view, from July 9, only the new form 4-FSS can be used.

What it is

Reporting in Form 4-FSS is a document for calculating accrued and paid contributions aimed at providing social insurance. The form simultaneously includes accounting for the costs of paying out insurance coverage.

In simpler words, this is the information provided about paid contributions for sick leave.

The following causes of disability are taken into account:

• temporary absence from work due to illness;
• pregnancy and child care;
• injuries.

Due to control by the Social Insurance Fund, all enterprises and persons engaged in entrepreneurial activities must submit a completed report.

The main legislative acts regulating this issue are:

1. FSS Order No. 59 dated February 26, 2015, which marked the beginning of reporting.
2. Order No. 381 dated September 26, 2016, approving the form and procedure for filling out documentation.
3. FSS Order No. 275 dated June 07, 2017, which introduced the latest changes to the procedure for filling out reports.

In addition to these documents, for regions where the pilot project of the Social Insurance Fund has been implemented, Order No. 114 of March 28, 2017 is in force.

It has been systematically established that all organizations automatically become liability insurers for their employees when they register as a legal entity. Namely, after entering the company into the Unified State Register of Legal Entities, the tax service sends data on the legal entity to the Social Insurance Fund.

There the policyholder number is assigned. From now on, in addition to personal income tax, it is required to submit reports for social insurance, regardless of work performance and the presence of hired employees.

When an individual entrepreneur is registered in the Unified State Register of Legal Entities, information about them does not come to the Social Insurance Fund. Therefore, in the absence of employees, there is no need to provide reports. But when registering an employee in your business, you will need to independently register with the Social Insurance Fund.

Where to send the report

If the organization does not have separate divisions, then 4-FSS for the 2nd quarter of 2021 must be submitted to the territorial branch of the FSS of Russia at the place of registration of the company (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ).

If there are separate divisions, then Form 4-FSS for the 2nd quarter of 2021 must be submitted to the location of the separate division. But only on the condition that the “isolation” has its own current (personal) account in the bank and it independently pays salaries to employees.

Penalty for failure to submit 4-FSS

If a business entity untimely submits a 4-FSS calculation, it will be held accountable in accordance with clause 1 of Art. 26.30 of the Federal Law of July 24, 1998 No. 125-FZ. The fine will be 5% of the amount of insurance premiums “for injuries” accrued over the last 3 months, for each full or partial month from the date of delay. In this case, the minimum fine is 1,000 rubles, and the maximum is 30% of the amount of insurance premiums.

In addition, a business entity may be punished if it violates the procedure for submitting 4-FSS, i.e. if there are more than 25 people, the report will be submitted on paper. In accordance with paragraph 2 of Art. 26.30 of the Federal Law of July 24, 1998 No. 125-FZ, the fine in this case is 200 rubles.

Liability is also provided for under Part 2 of Art. 15.33 Code of Administrative Offenses of the Russian Federation. In case of violation of the deadline for submitting 4-FSS, a fine is imposed on officials in the amount of 300 to 500 rubles.

Completion rules and required sections

The rules for filling out the 4-FSS calculation are contained in the Procedure approved by Order of the FSS of Russia dated September 26, 2016 No. 381. This document (in paragraph 2) stipulates that the calculation (including for the 2nd quarter of 2021) must include:

• title page;
• tables 1, 2 and 5.

The remaining tables are filled in only if there is information that needs to be recorded in these tables.

Even if the organization did not operate during the reporting period, the “zero” 4-FSS for the 2nd quarter of 2021 still needs to be submitted. You only need to fill out the required sections:

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

Next, we provide samples of filling out 4-FSS for the 2nd quarter of 2021, which was formed using a specific example (with line-by-line explanations).

Title page

If you are submitting the first payment in form 4-FSS for the 2nd quarter of 2021, then enter “000” in the “Adjustment number” field. If you are clarifying the semi-annual report, then indicate the adjustment number (for example, “001”, “002”, etc.)

When you fill out the calculation for the 2nd quarter of 2021, indicate “06” in the “Reporting period” field, and put dashes in the next two cells.

Indicate the name of the organization. For individual entrepreneurs, you must indicate your last name, first name and patronymic. Also indicate the TIN and KPP, postal code and registration address.

In the “OKVED Code” field, show the main code of the type of economic activity of the policyholder according to the OKVED2 classifier OK 029-2014.

In the “Average number of employees” field, indicate the average number of employees. In the fields “Number of working disabled people”, “Number of employees engaged in work with harmful and (or) dangerous production factors” - indicate the list number of working disabled people and employees employed in hazardous working conditions. Form all indicators as of the reporting date - June 30, 2021 (clause 7 5.14 of the Procedure, approved by Order of the Federal Tax Service of Russia dated September 26, 2016 No. 381).

Table 1

In Table 1 of the 4-FSS report for the 2nd quarter of 2021 you need to show:

• payments subject to insurance premiums for half a year and separately for April, May and June;
• payments from which contributions “for injuries” are not accrued;
• basis for calculation;
• tariff rate;
• discount and surcharge to the insurance rate;
• tariff including discount/surcharge.

Let's decipher the content of the rows of table 1:

Table 1.1 should be compiled exclusively by those insured employers who temporarily transfer their employees to other organizations or entrepreneurs. If so, then the table needs to reflect:

• number of assigned workers;
• payments from which insurance premiums are calculated for half a year, for April, May and June;
• payments in favor of disabled people;
• the insurance premium rate of the receiving party.

table 2

Table 2 should contain the following information:

• on arrears of insurance premiums at the beginning of 2021 and as of June 30, 2021;
• about insurance premiums “for injuries” accrued and paid in April, May and June and for the entire six months;
• amounts accrued based on the results of inspections;
• expenses that were not accepted by the Social Insurance Fund for offset in the first half of the year;
• returns from the Social Insurance Fund;
• expenses reimbursed by the Social Insurance Fund.

As for row-by-row filling, show the following information in the main rows of this table:

• in line 1 - debt on accident insurance contributions at the beginning of 2021;
• in lines 2 and 16 - accrued and paid amounts of accident insurance premiums since the beginning of 2021;
• in line 12 - the debt of the FSS body of the Russian Federation to the policyholder at the beginning of 2021;
• in line 15 – accident insurance expenses incurred since the beginning of 2021;
• in line 19 – arrears in accident insurance contributions as of June 30, 2021, including arrears in line 20;
• in other lines - the remaining available information.

Table 3

Please fill out Table 3 as part of Form 4-FSS for the 2nd quarter of 2021 if in the first half of the year you paid hospital benefits in connection with work-related injuries and occupational diseases, financed injury prevention measures, and incurred other expenses for insurance against accidents and occupational diseases. An exhaustive list of such expenses is given in paragraph 1 of Article 8 of the Federal Law of July 24, 1998 No. 125-FZ. The table is formed on a cumulative basis from the beginning of 2021.

Form 4-FSS 2019-2020

This form consists of six sheets, the first of which contains fields for entering the details of the policyholder and brief information about the insured workers. The next five sheets contain six tables with the following meaning:

• Table 1 represents the calculation of the base for accrued and paid insurance contributions for compulsory social insurance.
• Table 1.1 serves to indicate the information required for calculating insurance premiums by those policyholders specified in clause 2.1 of Art. 22 Federal Law No. 125-FZ. This legislative norm refers to those insurers who temporarily send their employees to work in other organizations under the agreement “On the provision of labor for employees.”
• Table 2 is a calculation of the base for compulsory social insurance.
• Table 3 provides information on the costs of paying all types of benefits provided for by the compulsory social insurance system.
• Table 4 is necessary to indicate the number of injured people, dividing them into victims of accidents and occupational diseases.
• Table 5 serves to enter information on the results of assessing working conditions and medical examinations of workers.

All policyholders must fill out the details on the first sheet, as well as tables 1, 2 and 5. Tables 1.1, 3 and 4 are filled out only in cases where the relevant events occurred during the reporting period.

Table 4

Submit Table 4 as part of the 4-FSS report for the 2nd quarter of 2017, if from January to June there were industrial accidents or occupational diseases were identified.

Table 5

In Table 5, record:

• total number of jobs;
• the number of workplaces where a special assessment of working conditions was carried out (the certification results are valid), and harmful and dangerous conditions were identified;
• the number of workers who work in hazardous conditions and must undergo periodic medical examinations, and how many of them have undergone such medical examinations.

In Table 5 as part of the 4-FSS report for the 2nd quarter of 2021, show the information:

• on the total number of workplaces subject to a special assessment of working conditions, and on the results of the special assessment, and if the validity period of the workplace certification results has not expired, then information based on this certification;
• on mandatory preliminary and periodic medical examinations of employees. For more information about filling out Table 5 line by line, see “Filling out Table 5 of Form 4-FSS.”

The procedure for filling out form 4-FSS for the 2nd quarter of 2021

To fill out the new form 4-FSS, you must follow the procedure that is given in Appendix No. 2 of Order No. 381 of the FSS of the Russian Federation. When filling out the paper version of the calculation, you must use a blue or black pen, using block letters. You can fill out the form on your computer if you download the new form 4-FSS 2017.

On each page, the policyholder must indicate his registration number and subordination code. These data are indicated in the notice issued when registering the policyholder with the social insurance fund. The policyholder's signature and the date of signing the document are indicated at the bottom of the page.

The adjustment number “000” is indicated on the title page if Form 4-FSS for the second quarter of 2021 is submitted for the first time. In the future, if a revised calculation is submitted, then “001” is entered, subsequent clarifications of the same report are given “002”, etc. The updated calculation must be submitted according to the reporting form that was in effect during the period for which errors were identified. Reporting periods are the first quarter, half of the year, and nine months of the calendar year, which are respectively designated “03,” “06,” and “09.” The billing period is the calendar year, which is designated by the number “12”. The reporting period code for the 2nd quarter is “06”.

The pages of form 4-FSS 2021 are numbered and their number, as well as the number of pages of applications (if any), are indicated on the title page.

Cash amounts in calculations are not subject to rounding, i.e. are indicated in rubles and kopecks. If the indicator is zero, then a dash is placed in the corresponding column.

Table 1 - it reflects the calculation of the base for calculating contributions for “injuries”. Indicators are indicated on a cumulative basis from the beginning of the year, and are broken down by month of the last quarter of the reporting period.

Table 1.1 is filled out by policyholders if their employees, on the basis of a contract, were sent to work for other employers. (clause 2.1 of article 22 of the law of July 24, 1998 No. 125-FZ).

Table 2 - Form 4-FSS in 2021 is filled out according to the policyholder’s accounting data on the status of settlements for contributions and expenses.

Table 3 - is filled in when there are expenses for “injuries”, that is, payments for temporary disability certificates for industrial accidents or injuries, payment for leave for the treatment of occupational diseases at resorts and sanatoriums.

Table 4 - it indicates the number of people affected by occupational diseases and industrial accidents. The data is indicated on the basis of the relevant acts. This table is located on the same page as Table 3.

Table 5 - information on the results of a special assessment of working conditions and medical examinations of workers performed. The table reflects the number of jobs subject to assessment, the number of workers in hazardous production conditions and, accordingly, the number of jobs assessed and the number of workers who underwent medical examinations at the beginning of the year.

Keep in mind that when downloading a form into excel, each table is located on a separate page of the file.

Completed sample

Now let’s look at filling out 4-FSS using a specific example:

Example conditions

The LLC Charodeyka organization has only five employees. Among them is one disabled person. As of the beginning of 2021 (as of January 1), the arrears (debt) on contributions for “injuries” amounted to 290 rubles. For the first half of 2021 (from January to June inclusive), contributory payments and benefits to all employees amounted to 898,000 rubles, in particular:

• for January, February, March, April and June – 150,000 rubles each;
• for May – 148,000 rubles;
• In May, one employee was awarded temporary disability benefits in the amount of 2,000 rubles.

Insurance premiums for “injuries” are determined at an insurance rate of 0.2%. And for a disabled person at a reduced (preferential) rate of 0.12 percent (0.2 × 60%). For the period from January to June 2021, insurance premiums were paid to the Social Insurance Fund: 1,666 rubles. (for December 2021 - May 2017), including April 12 - 276 rubles, May 15 - 276 rubles, June 5 - 272 rubles.

There were no accidents in the organization, and measures to prevent injuries and occupational diseases were not funded. In the second quarter of 2021, the organization conducted a special assessment of working conditions.

We present a completed sample 4-FSS for the 2nd quarter of 2021 based on the above example with indicators for the first half of 2021.

If there is a pilot project in the region, then do not fill out line 15 of Table 2 and Table 3 in Form 4-FSS for the 2nd quarter of 2021. See “Participants in the FSS pilot project in 2021.”

How to fill out 4-FSS

The report form was approved by FSS Order No. 381 dated September 26, 2016, as amended by Order No. 275 dated June 7, 2017. All policyholders must fill out the title page, Tables 1, 2 and 5. The remaining sections are filled out if indicators are available.

Title page

On the first sheet, the policyholder indicates information about himself and the report:

• Registration number received upon registration with the Social Insurance Fund.
• Subordination code - the FSS department to which the report is sent.
• Adjustment number “000” if the form for the reporting period is sent initially.
• Period code: quarter – “03”, half year – “06”, 9 months – “09”, year – “12”. Separated by a fraction is the number of applications to the Social Insurance Fund for payment of compensation.
• Calendar year.
• About termination of activities in the reporting period, if relevant.
• Name of the organization, as in the charter, or full name of the entrepreneur.
• TIN, KPP (for organizations), OGRN/OGRNIP, main OKVED.
• Telephone number for contact.
• Code depending on the type of funding of the budget organization, if applicable.
• Employer's address.
• Information on the number of employees: average number of all employees;
• the number of working disabled people and employees with harmful and dangerous working conditions, if any.

Filling out the main tables

Table 1 calculates the base for calculating contributions and indicates the tariff. You need to fill out its lines as indicated below.

Table 2 is filled out based on accounting data and reflects the calculation of “traumatic” contributions for the period. Its left side is filled in like this:

The right side of Table 2 contains the following indicators:

Table 5 reflects information on the special assessment of working conditions (SOUT) and medical examinations. The following fields are filled in: