Reporting to the Social Insurance Fund in 1C Accounting 8.3

Organizations and individual entrepreneurs with more than 25 employees are required to submit electronic reporting to the Social Insurance Fund. You can submit reports online on the portal of the Social Insurance Fund, State Services or through certified intermediaries. The deadline for submitting the report for 9 months of 2021 is October 25, 2018. For late submission or on paper, the organization faces a fine.

Who is required to report to the Social Insurance Fund electronically?

All organizations and individual entrepreneurs with employees are required to report to the Social Insurance Fund. Reports are submitted 4 times a year: based on the results of last year, the first quarter, half a year and 9 months of the current year.

By law, reports can be submitted both electronically and in paper form.
The form of submission depends on the number of employees. Organizations with more than 25 employees are required to submit reports to the Social Insurance Fund electronically. Attention : when calculating the average number of employees, employees on maternity leave and those who have written an application for parental leave are excluded.
Also, persons specified in Rosstat Order No. 772 dated November 22, 2017 (clause 79) are not taken into account. The same applies to both newly created and reorganized organizations (Article 15 of the Federal Law of July 24, 1998 No. 125-FZ).

Reports are submitted in the form approved by Order of the Social Insurance Fund of the Russian Federation No. 275 dated 06/07/2017 (Form 4-FSS). This form is submitted for contributions to insurance against accidents (injuries).

The electronic calculation format was approved by order of the Federal Tax Service of the Russian Federation No. 83 dated 03/09/2017.

Rice. 2. You only need to report to the Social Insurance Fund on contributions for injuries

Payment of contributions to the Social Insurance Fund

To register the payment of social insurance contributions in 1C, a bank statement must be entered as a document “Write-off from a current account”, which has the type of transaction “Payment of tax” and the tax details “Insurance contributions to the Social Insurance Fund” (or “Insurance contributions to the Social Insurance Fund from accidents”) and "Contributions".

What services can you use to submit your report online?

An organization has 3 ways to submit electronic reports to the Social Insurance Fund:

on the FSS portal (free);
through the State Services website (free);
through a special intermediary operator (under agreement).

To submit the form through the FSS portal, you need to register on the website fz122.fss.ru and install certificates. The report is generated directly on the website. Then you need to download it, save it on the policyholder’s work computer, sign the completed calculation with an enhanced qualified electronic digital signature (EDS) and upload it to the portal.

After loading the data, the electronic digital signature is checked to ensure that the file complies with current formats and compliance with the requirements for filling out the calculation. If the check is successfully completed, a receipt of acceptance is sent, if errors are detected, a receipt of receipt of the calculation with errors is sent. In both cases, the form is considered submitted.

If there are errors in the format and digital signature, a verification protocol is sent, in which case the calculation must be sent again.

You must also register on the State Services website, in the section for legal entities, select “Ministry of Labor/FSS” and. The uploaded file with the calculation is also signed with a qualified digital signature.

You can send electronic reports to 4-FSS through a special operator - a company that has a certificate with the right to sign reports to the funds. To do this, you will have to connect to a special program, in which you can immediately fill out a report form. You can also download a pre-prepared file downloaded from an accounting program.

Note: if the employee did not have income during the reporting period, reporting must still be submitted with zero figures.

Rice. 3. Submitting reports electronically saves time

Procedure for filling out form 4-FSS

Starting from 2021, you need to report using a new form (Order of the Federal Tax Service of the Russian Federation No. 381 dated September 26, 2016).

The form consists of a title page and 6 tables.
All organizations must fill out the title page, tables No. 1, 2 and 5. Other indicators are entered only if available, and they are not required to be submitted if data is not available. Blank lines of the form are always crossed out. Important! On each page it is necessary to indicate the registration number and five-digit subordination code, which are assigned to the organization upon registration with the Social Insurance Fund at the beginning of its activities.
The first sheet indicates the basic data of the organization, which can be taken from the registration certificate or extract from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs.

Table 1 contains data on payments to employees for the last three months. Table 2 contains data on accrued and paid contributions for the reporting period, reflecting the debt at the beginning of the year (line 1) and the end of the period. Line 19 reflects the debt at the end of each reporting period (quarter, half-year, 9 months and year). To fill out table 2, the SALT for account 69.11 is used.

Table 3 reflects the amount of sick leave paid in connection with occupational diseases or industrial accidents.

Table 4 reflects the declared number of victims based on acts N-1 and acts on occupational diseases

Table 5 reflects the results of the assessment of working conditions and medical examinations.

For more information about filling out the form, watch the video:

4-FSS - how to correctly fill out a report in 1C

Published 07/04/2013 14:00 In this article I want to talk a little about filling out the 4-FSS form, which everyone will soon have to submit. However, I do not plan to describe in detail which column needs to be filled with which number. I think most of you already know this very well. My article will discuss the most frequently asked questions that arise when generating this report in the programs “1C: Salary and HR Management 8” and “1C: Integrated Automation 8”.

So, one of the main questions that usually arises among accountants who fill out reports in 1C for the first time: “Why does the report not include data on the amounts of contributions paid?

In order for this information to be included in 4-FSS, it is necessary to fill out the document “Calculations for insurance premiums”, which is located in the “Taxes and Contributions” menu or on the “Taxes” tab of the desktop in the “1C: Salaries and Personnel Management 8” program .

The easiest way to find it in the 1C: Integrated Automation 8 program is to switch the interface to “Full” and then go to the menu item

Operations -> Documents -> Calculations for insurance premiums

In the topmost column of the “Payment/Accrual” document, you must select “Payment to the Social Insurance Fund”, and in the “Type of payment” field indicate “Current contributions payments”.

When you click the “Fill in balances” button, the program inserts the amount of current outstanding contributions into the document; if necessary, they can be adjusted. It is also necessary to fill in the details of payment orders. Such documents must be made for all payments, after which the amounts of paid contributions and payment slip numbers will be included in 4-FSS.

The next important question is why balances at the beginning of the year are filled in incorrectly and how to correct them?

Errors in filling out balances are very common and their causes can be different:

— the initial data was incorrectly transferred when switching to 1C 8;

— manual entries were made on account 69.01 (you can read in detail about this reason in the article Manual entries - why does 8 “not like them”?);

— data on accrued or paid contributions in previous periods was incorrectly reflected.

The easiest way to adjust the initial balances is with the same document “Calculations for insurance premiums”. You just need to calculate the difference between the amounts that the program puts into the report and the actual balances. If the amount in the report is less than it should be, then we “add up” the difference with the document, i.e. in the “Payment/Accrual” field, you must select “Accrual”; if the amount in the report is greater, then the difference is reflected as a payment. In the date fields we enter December 31 of the previous year everywhere. After this, the balances will be reflected correctly.

Another popular question is how to ensure that the amounts received from the Social Insurance Fund are automatically included in the report?

Surprisingly, in this case too, the document “Calculations for insurance premiums” will help us. If the FSS reimbursed you for the costs of paying benefits, then in the “Payment/Accrual” field you need to select “Insurance Expenses”, and in the “Type of Payments” field - “Received from the executive body”, indicate the date of receipt of the money and the amount.

And you probably noticed that with this setting, in the “Type of calculations” field, you can select the value “Not accepted for offset.” If you fill out the document in this way, the data will also fall into the corresponding columns of form 4-FSS.

Author of the article: Olga Shulova

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+3 #18 mike 06.22.2016 13:35 Hello! How to register a benefit at the expense of the FSS in the 1C KA 2.0 program so that it ends up in the 4FSS report? Thanks in advance

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0 #17 Olga Shulova 10/12/2015 08:26 I quote Natalya:

The document is completed according to the article, the balances should be greater, I have done “tax accrued/paid”. I looked at the movement in the registers, the expense document dated 10/01/2010???? I checked the dates of my document, everything is correct 12/31/2014

Is the date in the payment date field also correct?
This error does not reproduce for me, everything is written correctly in the register. Quote 0 #16 Natalya 10/09/2015 03:44 The document is completed according to the article, the balances should be greater, I did “tax accrued/paid”. I looked at the movement in the registers, the expense document dated 10/01/2010???? I checked the dates of my document, everything is correct 12/31/2014

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0 #15 Olga Shulova 10/08/2015 16:43 I quote Natalya:

Yes, I made this document, the remains have not changed anywhere. 4-FSS everything is still the same

If you click the “Go” button in the document and look at the movements by register.
Are they generated with the correct amounts? Is the document filled out exactly as written in the article? Quote 0 #14 Natalya 10/07/2015 02:37 Hello! Have you done the document “Calculations for insurance premiums”? If yes, then this document does not generate transactions (therefore it is not visible in SALT), it only affects the balances in the 4-FSS and RSV-1 reports (they are taken not from SALT, but from other registers). Yes, I made this document, the remains have not changed anywhere. 4-FSS everything is still the same

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0 #13 Olga Shulova 10/06/2015 21:16 I quote Natalya:

Good afternoon, Olga! 1C KA 8.3, tried to pay the fees on December 31, 2014. , to change the initial balances, but after holding in the SALT nothing changes. Please tell me what could be causing this?

Hello!
Have you done the document “Calculations for insurance premiums”? If yes, then this document does not generate transactions (therefore it is not visible in SALT), it only affects the balances in the 4-FSS and RSV-1 reports (they are taken not from SALT, but from other registers). In order to enter the initial balances specifically for account 69, you need to use other documents, for example, “Operation (accounting and tax accounting)” Quote 0 #12 Natalya 10/06/2015 16:38 Good afternoon, Olga! 1C KA 8.3, tried to pay the fees on December 31, 2014. , to change the initial balances, but after holding in the SALT nothing changes. Please tell me what could be causing this?

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0 #11 Olga Shulova 07/15/2015 13:40 Quoting Ekat:

Thank you very much for the answer! Enterprise Accounting program (basic), edition 3.0 (3.0.40.36). We're not doing it right in turnover. I opened the report for 2014 and the 1st quarter of 2015, the balances in the 4FSS report are the same, so I think that it is correct. And the amount for which there is no credit is the initial balance in turnover, and the Social Insurance Fund report this amount is reflected in line 1 debt at the beginning of the year in the report for 2014.

Without seeing your database, it is very difficult to write something substantive.
But you need to check all the information, reconcile account 69.11: payments and accruals. Accruals can be verified with 4-FSS monthly, payments with data in the client bank (maybe something has not loaded, etc.). Do the bank statements generally match? If yes, then look in accruals. Well, find the period from which the discrepancies began. It’s just that if the account data does not match, then incorrect information may also be in other reports, for example, in the balance sheet. Therefore, it is important to find the error, and not just correct it now. Well, that's my opinion. Quote 0 #10 Ekat 07/13/2015 17:18 Thank you very much for your answer! Enterprise Accounting program (basic), edition 3.0 (3.0.40.36). We're not doing it right in turnover. I opened the report for 2014 and the 1st quarter of 2015, the balances in the 4FSS report are the same, so I think that it is correct. And the amount for which there is no credit is the initial balance in turnover, and the Social Insurance Fund report this amount is reflected in line 1 debt at the beginning of the year in the report for 2014.

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0 Olga Shulova 07/13/2015 16:47 Quoting Ekat:

Good afternoon Please tell me. I have formed a balance sheet for account 69.11 and there I have a balance at the beginning of the month. It does not go with the 4FSS report, table 7, line 1 Should the amount match? And the amount that does not go towards is equal to the amount of Debt in Table 7, Line 1 in the last reporting period. What could it be?

Hello!
You simply encountered a discrepancy between the accounting data and the registers from which the program takes information. This situation occurs often, and the reasons can be very different. Which 1C program are you working in? Title and version. In general, the amounts must match, so you need to determine which of them is correct and, based on this, then make a decision on how to correct the situation. Quote 0 Ekat 07/10/2015 18:36 Good afternoon! Please tell me. I have formed a balance sheet for account 69.11 and there I have a balance at the beginning of the month. It does not go with the 4FSS report, table 7, line 1 Should the amount match? And the amount that does not go towards is equal to the amount of Debt in Table 7, Line 1 in the last reporting period. What could it be?

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0 ElenaZotova 04/15/2015 14:22 Thank you SO MUCH, you helped a lot)))

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0 Olga Shulova 04/14/2015 19:59 I quote Elena Zotova:

Help, for some reason the 4FSS report uploads the Insurance rate according to the professional risk class (%) as 0.80, but in the accounting parameter settings it is 0.84%. And you need 0.84%. Because of this, in 1C the report does not pass the correlation check. What to do? MAYBE THERE ARE MISSING CHECKS WHERE? please smart people tell me

Hello, Elena!
The fact is that the 4-FSS form in this column implies 1 decimal place. If you need to adjust this value, then you should manually fill in the following columns (discount and surcharge to the insurance rate). In your case, you can set a premium of 5% and then in the last column of the table you will receive the required 0.84% Quote 0 ElenaZotova 04/14/2015 19:30 Help, for some reason the 4FSS report is uploaded The size of the insurance tariff in accordance with the class of professional risk (%) equal to 0.80, and in the accounting parameter settings it is 0.84%. And you need 0.84%. Because of this, in 1C the report does not pass the correlation check. What to do? MAYBE THERE ARE MISSING CHECKS WHERE? please smart people tell me

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+4 Olga Shulova 06/07/2014 16:51 I quote Svetlana:

What document needs to be filled out so that the overpaid amounts are included in the 4-FSS report in Table 1, line 7?

Unfortunately, this cell is not filled in automatically, like all cells in regulated reports in 1C, colored yellow.
Data can only be entered manually Quote +1 Olga Shulova 06/07/2014 16:38 Quoting Svetlana:

In the report 4 FSS doubles sick leave. One sick leave was accidentally entered twice, then one was deleted, but the report still doubles. Why?

You need to refill the document “Calculation of insurance premiums” for the period when sick leave was accrued, or simply go to the “Social benefits” tab in it.
insurance" and delete extra lines Quote +1 Svetlana 06/06/2014 20:42 What document needs to be filled out so that the 4-FSS report in Table 1, line 7, includes the overpaid amounts?

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0 Svetlana 06/06/2014 17:22 In the report of 4 FSS, sick leave is doubled. One sick leave was accidentally entered twice, then one was deleted, but the report still doubles. Why?

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When should the report be submitted?

The previous 3 reporting forms that were required to be submitted in 2021 have already been submitted by organizations. Next up is the report for 9 months of 2018. If submitted online, it must be submitted by October 25, 2018.

The 4-FSS report for the full year 2021 will need to be submitted by January 25, 2019.

Table 1. Deadlines for submitting reports to the Social Insurance Fund

Reporting period	Electronic submission deadlines
9 months 2021	Until October 25, 2021
2018	Until January 25, 2021

Filling out basic information on the website

To fill out 4-FSS on the FSS website online, you must complete the following steps:

Visit the website portal.fss.ru. Immediately after switching to the site, you are taken to a form for filling out a document report according to the 4-FSS standard.

In the future, the document is filled out according to the following scheme:

Registration number of your organization in which you conduct your business.
Time for which the report is provided.

It can be annual, quarterly, monthly or weekly.

This indicates the number of requests from employees who have applied for deductions of social benefits.
Date completed (for example, 2021).
Details of the legal entity.

These may include TIN or KPP, as well as other forms of details, if any.

Initials of the person who assumes the responsibilities of the insured. Most often this is the head of the enterprise, unless, of course, there is a specific position.
The policyholder code is several numbers that fit into the field of the document.
The mode in which the organization operates.
This column indicates the number of specialists working for the company.

All this is carried out according to a special division: the number of female employees, the number of employees performing hazardous work, as well as the number of disabled people in the enterprise.