Calculation and reporting periods for the 4-FSS report

Changes in form 4-FSS in 2020-2021

Based on the results of 2021, we will report in Form 4-FSS according to the previous rules.

From 2021, changes will be made to the 4-FSS form and the procedure for filling it out (project ID 01/05/09-20/00107825):

• A new form 4-FSS has been prepared, on which for the first time it will be necessary to report for the 1st quarter of 2021. The new form was developed in connection with the transition of all regions to direct payments of social benefits (tables with data on the insured’s expenses are excluded from the form, a table will appear for independent classification units, if the insured has them, and other changes).
• If the number of individuals is more than 10 people, 4-FSS can be submitted to Social Insurance only in electronic form (currently this number threshold is 25 people).
• The procedure for signing an electronic 4-FSS will be clarified: it will be possible to mark the employer’s representative on the UKEP calculation with the simultaneous submission to the FSS of a power of attorney in electronic form, certified by the employer’s UKEP.

Changes are also planned in the procedure for paying contributions for injuries. From 2021, they will be able to be paid by other persons: a founder or other related party for a company, one holding company for another, etc. Amendments will be made to Art. 26.1 of the Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance...” No. 125-FZ.

Changes in 4-FSS from 01/01/2021

The FSS of Russia has published a draft order on the implementation of the updated form 4-FSS and the procedure for filling it out from the 1st quarter of 2021. The need to change reporting is due to the fact that from 01/01/2021, policyholders begin to transfer insurance contributions to the Social Insurance Fund in full, without reducing the amount of benefits paid. The new mechanism applies to the entire Russian Federation. The assignment and payment of insurance coverage will be handled by the territorial bodies of the Social Insurance Fund.

Form 4-FSS was simplified by excluding from it the tables in which policyholders provided information about expenses incurred through insurance premiums. In addition, the following will change:

• table 1 “Calculation of amounts of insurance premiums” - the line “Calculated insurance premiums” was added instead of the line “Date of establishment of the premium”;
• tables with calculations for OSS from accidents at work and occupational diseases and with the corresponding expenses will be excluded;
• new table 1.1 with a breakdown of information about the taxable base and calculated contributions for organizations with designated independent classification units;
• table of information for calculating contributions (Table 2 instead of Table 1.1) for policyholders who outsource personnel.

IMPORTANT!

We will use the new form for reporting for the 1st quarter of 2021. We report for the 4th quarter of 2021 using the old form.

Who takes 4-FSS for 2021

Form 4-FSS contains information about accrued and paid “accidental” contributions at work. It is rented out:

• LLC and JSC;
• Individual entrepreneur with hired employees;
• lawyers, notaries and other private practitioners, if they pay citizens remuneration from which they pay contributions to the Social Insurance Fund.

If there was no activity and no income was paid to employees, the report will still have to be submitted, but with zero indicators. The same applies to companies with a single founder-CEO. More details on the procedure and example of filling out the zero 4-FSS can be found in this article.

Individual entrepreneurs without employees do not submit 4-FSS and do not pay contributions to Social Security. However, if he wishes, an individual entrepreneur can register with the Social Insurance Fund, transfer contributions there, and then be able to receive benefits for temporary disability, pregnancy and childbirth, and child care benefits up to 1.5 years. At the same time, there is no need to submit a 4-FSS report, since it is submitted only for hired employees.

Methods for passing 4-FSS

There are several ways to submit a report:

• On paper - if the average number of employees (SSH) is no more than 25 people.

Those whose SCN does not exceed 25 people are given the choice of submitting a report on paper or electronically.

• In electronic form - if the total number of employees exceeds 25 people.

4-FSS in electronic format is submitted via telecommunication channels (TCC) through electronic document management operators. Before this, the report must be signed with an electronic signature.

A short reminder on calculating the SSC (clause 78 of Rosstat Order No. 711 dated November 27, 2019):

• When calculating the average headcount, take into account only those employees for whom your organization is the main place of work.
• External part-time workers and employees under GPC agreements do not need to be included in the SSC.
• An internal part-time worker is counted as one person.

If you submit 4-FSS on paper and are required to submit it electronically, you will be fined 200 rubles.

Legislators plan to reduce the number threshold for passing the electronic 4-FSS from 25 to 10 people. The draft Federal Law “On Amendments...” is posted on the portal regulation.gov.ru.

When do you need to take 4-FSS in 9 months 2020

The deadline for submitting the report to the Social Insurance Fund still depends on the form in which it is submitted:

• 4-FSS on paper - must be sent to the FSS no later than October 20, 2020 . Only those employers whose number of employees does not exceed 25 people ;
• electronic 4-FSS for the 3rd quarter of 2021 - due no later than October 26, 2020 (since the last day for submission - October 25, 2020 - was on Sunday.

Please note that relations with the Social Insurance Fund for submitting reports are regulated by the Law “On Social Insurance against Accidents at Work and Occupational Diseases” dated July 24, 1998 No. 125-FZ, and not the Tax Code of the Russian Federation.

Unlike the Tax Code of the Russian Federation, Law No. 125-FZ does not separately stipulate the postponement of reporting deadlines if the last day falls on a weekend. Therefore, we recommend not to delay delivery until October 26, 2020 in order to avoid claims from the Social Insurance Fund.

important

When liquidating a company, the report must be submitted to the Federal Tax Service not in the usual time frame, but before the Federal Tax Service Inspectorate is notified of the liquidation. In this case, the calculation must contain data from the beginning of the year until the date of its delivery.

Procedure for filling out 4-FSS for 2021

Basic requirements for registration of 4-FSS:

• You can fill out the calculation on a computer or by hand with a ballpoint (fountain) pen in black or blue in block letters.
• Only one indicator is entered in each line of the report. If there is no data in a line or column, dashes are added.
• If there is no data to fill out tables 1.1, 3, 4, they are not included in the report.
• If an error is made in 4-FSS, it is crossed out and the correct value is entered, after which they put under it the signature of the person submitting the report, the date of the changes and the seal (if any).
• Correcting errors with a correction tool is not allowed.
• Page numbering is continuous.
• At the end of each page of the report, the policyholder must sign and date it.

Fill out the 4-FSS title page

The title page includes basic information about the policyholder submitting the report:

• Registration number of the policyholder.

A 10-digit number assigned to the employer by the Social Insurance Fund upon registration.

• Subordination code.

Code designation of the territorial Social Insurance Fund where the employer is registered. The code consists of 5 characters; it can also be found in the registration notice.

• Correction number.

If 4-FSS is submitted for the first time during the reporting period, you must indicate “000”. If an adjustment is submitted, then indicate its number: “001”, “002”, etc.

• Reporting period.

When filling out a report for the 1st quarter, half a year, 9 months and a year, only the first two cells of the field are filled in. When submitting 4-FSS for the 1st quarter - “03”, for the six months - “06”, for 9 months - “09”, for the year - “12”. The second two cells are filled out only when applying for funds to pay insurance coverage.

• Calendar year.

Indicate the year in which the policyholder reports. When submitting 4-FSS for 2021, indicate “2020”.

• Termination of activities.

To be completed only when submitting a report upon liquidation of an organization or closure of an individual entrepreneur. In this case, the value “L” is indicated in it.

• Full name.

The name of the organization is given in accordance with the constituent documents. Individual entrepreneurs, notaries, lawyers, heads of peasant farms and persons who are not individual entrepreneurs indicate their full names, without abbreviations.

• INN/OGRN.

Organizations put zeros in the first two cells, and the TIN and OGRN numbers in the rest. Individual entrepreneurs who have a 12-digit TIN enter it in full, without zeros. Only companies fill out the checkpoint.

• OKVED.

The code of the main activity is indicated in accordance with the OK 029-2014 classifier (NACE Rev. 2). Using the main code, the FSS assigns a pro-free insurance class to the policyholder and sets the rate of “unfortunate” contributions for 2021.

To do this, no later than April 15, 2020, an application for confirmation of the main type of activity had to be submitted to the territorial branch of the Social Insurance Fund. If you do not submit it, the fund will establish the maximum class of profrisk from those specified by you during registration and contained in the Unified State Register of Legal Entities (USRIP) OKVED.

Even if you are late in filing, submit your fund anyway. As follows from judicial practice, the mere delay in providing documents that confirm the main type of activity for establishing the tariff for contributions for injuries does not mean that the Social Insurance Fund should not consider them (Resolution of the Moscow District Court dated February 28, 2020 in case No. A40 -184022/2019).

Don’t forget to report to the Social Insurance Fund about compensation for “coronavirus” expenses by October 26, 2020

The last day to submit a report to the Social Insurance Fund on the use of insurance premiums for financial support for 9 months of 2021 is October 26, if you report electronically; October 20 - if on paper. The report form is new, you need to report on it for the first time.

Let us remind you that according to the Order of the Ministry of Labor “On Amendments to the Rules for Financial Support of Preventive Measures to Reduce Occupational Injuries and Occupational Diseases of Workers” dated June 23, 2020 No. 365n, coronavirus was also included among the dangers possible in the workplace. Consequently, employer expenses aimed at preventing employees from contracting COVID-19 can now be reimbursed through insurance contributions to the Social Insurance Fund.

Order No. 365n spells out exactly what costs for preventing COVID-19 infection can be included in compensation:

• purchase of personal protective equipment for employees (masks, face shields, shoe covers, anti-plague suits, disposable gowns, etc.);
• purchase of disinfectant skin antiseptics and dispensing devices for them (please note - disinfectants are only “for hand treatment”);
• acquisition of devices and disinfectants for the treatment of vehicles, transport packaging of materials, equipment, products, office premises, contact surfaces;
• purchasing devices to monitor body temperature;
• conducting a medical examination of workers for COVID-19 (the examination must be performed in a previously approved laboratory).

The maximum amount of funds that can be compensated through contributions to the Social Insurance Fund is limited: no more than 20% of the amount of contributions paid to the Social Insurance Fund in 2021.

In order to exercise the right to offset expenses for the prevention of coronavirus, the employer had to submit to the Social Insurance Fund a corresponding application for financial support for the activities carried out before October 1, 2020.

And for the first time, you must report to the Social Insurance Fund on actually incurred reimbursable expenses based on the results of 9 months of 2021, before October 26, 2020, if electronically; until October 20, 2020 - if on paper.

You should report in the form recommended by the FSS in letter dated 08/05/2020 N 02-09-11/12-05-19094. follow the link below.

You can see a completed sample of the new form in ConsultantPlus, having received trial online access to K+ for free.

How can those who use special regimes receive reimbursement for coronavirus prevention expenses?
Find out for free from an expert consultation in ConsultantPlus by signing up for trial access to the system. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

“Pilot” features of 4-FSS

From 01/01/2020, another group of regions joined the FSS pilot project: 3 republics (Sakha, Komi and Udmurtia), 5 regions (Tver, Saratov, Orenburg, Kemerovo and Kirov), as well as the Yamalo-Nenets Autonomous Okrug.

Filling out and submitting the 4-FSS for “pilots” has its own peculiarities (clause 2 of the FSS Order No. 114 dated March 28, 2017, clause 2, clause 3 of the Appendix to Order No. 114, clause 2 of the Procedure for filling out the 4-FSS). The calculations do not need to reflect information about benefits, since participants in the pilot project do not reduce insurance premiums for them.

If the employer is already participating in a pilot project at the beginning of the year, page 15 of Table 2 is not filled out (dashes are inserted), and Table 3 is not included in the calculation.

An employer who became a participant on July 1 of the current year fills out 4-FSS in a special way for 9 months and a year:

• on page 15 of table 2 in column 1 in the lines “for the last three months of the reporting period”, “1 month”, “2 month” and “3 month” you need to put dashes;
• Table 3 reflects data on expenses as of July 1 of the year in which the region joined the pilot project;
• the amounts of expenses of the current billing period that were not accepted for offset on July 1 of the year in which the region joined the pilot project should be reflected by reducing the previously reflected indicators on page 15 of Table 2 in columns 1 and 3. Also, these amounts should be reflected in the corresponding lines table 3.

Filling out the title page of 4-FSS

The title page is filled out by the policyholder, except for the subsection “To be filled out by an employee of the territorial body of the Fund.”

Fines for 4-FSS

The amount of the fine depends on the type of violation:

• The deadline for submitting 4-FSS was missed (fees not paid).

The fine will be 5% of the unpaid amount of contributions for the last quarter for each overdue month (full and incomplete), but not more than 30% of the amount.

• The deadline for submitting 4-FSS has been missed (contributions have been paid).

Fine - 1,000 rubles. A similar fine is provided for missing the deadline for completing the 4-FSS zero.

• Violation of the procedure for submitting a report.

If the report is submitted on paper but is required to be submitted electronically, the fine will be 200 rubles. per document.

For missing the deadline for submitting the 4-FSS calculation, officials of the organization may be additionally fined in the amount of 300 to 500 rubles. (clause 2 of article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Useful information from ConsultantPlus

See the ready-made solution on how to fill out and submit reports on Form 4-FSS for accident insurance premiums.

Responsibility for late submission and errors in the calculation of 4-FSS

For each calendar month (including incomplete ones) for which the organization is late in submitting the report, it will have to pay from 5 to 30% of the amount of accrued contributions, excluding benefits paid, but not less than 1000 rubles.

For a zero report, officials will impose a fine at the minimum rate, but if it contains indicators, then even a few days of delay will cost 30% of the amount of contributions.

Responsibility for incorrect report form has been introduced. If, by law, the employer is required to submit it electronically, but filled it out and submitted it on paper, social insurance specialists will impose a fine of 200 rubles (Clause 2 of Article 26.30 of Law No. 125-FZ). In this case, the employee of the organization who is responsible for submitting reports will be fined in the amount of 300 to 500 rubles under Part 2 of Art. 15.33 Code of Administrative Offenses of the Russian Federation.

Let's sum it up

• The 4-FSS calculation is submitted to the territorial Social Insurance Fund at the end of each reporting period (1 quarter, half year, 9 months and year) by all employers.
• The deadline for submitting 4-FSS on paper is no later than the 20th day of the month following the reporting period, in electronic form - before the 25th. For 2021, 4-FSS must be submitted on paper no later than 01/20/2021, electronically no later than 01/25/2021.
• The 4-FSS calculation reflects the amount of “traumatic” contributions, as well as payments related to industrial accidents.

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

Reporting deadlines in 2021

Form 4-FSS for the 4th quarter of 2021 is submitted to the regional FSS department in paper or electronic form. On paper, it will only be accepted by those employers whose average number of employees does not exceed 25 people.

A paper report is submitted by the 20th of the month following the reporting period, and an electronic report by the 25th. These requirements have not changed.