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Report 4 fss instructions for filling out. Reimbursement of benefits and expenses

The new form 4-FSS is a calculation of insurance premiums in case of injury. The calculation also reflects data on accident benefits, medical examinations of employees and workplaces.

The calculation form was approved by order of the Federal Social Insurance Fund of Russia dated 06/07/2017 No. 275. The electronic calculation format and control ratios were approved by the orders of the Federal Social Insurance Fund dated 03/09/2017 No. 83 and dated 09/11/2017 No. 416.

Who is renting? The 4-FSS report is submitted by all payers of contributions for injuries. These include organizations and individual entrepreneurs who pay payments to individuals under employment contracts or civil liability agreements, in which the employer has provided for the payment of insurance premiums. Entrepreneurs without employees are not registered with the Social Insurance Fund. An exception is that the individual entrepreneur decided to voluntarily pay insurance premiums.

Where to submit. Organizations submit the new 4-FSS to the FSS department at their location. Entrepreneurs submit a 4-FSS report to the FSS branch at their place of residence. If a company division itself issues payments to individuals, the new Form 4-FSS must be submitted at the place of registration of the division.

What is the due date? The deadlines for submitting Form 4-FSS vary depending on the form in which it is submitted. The electronic 4-FSS report must be submitted by the 25th of the month after the reporting period, and the paper report by the 20th. It turns out that you need to report for 2018 in 2019. The deadlines are as follows: no later than January 21, 2019 on paper and no later than January 25, 2019 in electronic form.

Companies and individual entrepreneurs whose average number of employees is more than 25 people are required to submit Form 4-FSS electronically. Other organizations and entrepreneurs can submit either on paper or electronically.

Articles on the topic “Form 4-FSS”:

The deadline for submitting a paper report in Form 4-FSS for the 2nd quarter of 2019 has been postponed. The report must be submitted electronically according to the general rules. We have given all the new deadlines for the 1st, 2nd, 3rd and 4th quarters, taking into account the changes, in the table in the article. 43326

Form 4-FSS - a sample of filling out for the 1st quarter of 2019 with zero data you can see in our material. Here you will find a description of the mechanism for filling out such a report, find out which sheets do or do not need to be completed, and receive other important information on drawing up a zero 4-FSS.

What does the legislation say about zero 4-FSS?

Reporting to social security in Form 4-FSS is a calculation presented in tabular form, containing information:

on insurance premiums for compulsory insurance against accidents at work and occupational diseases (ASP and OPD), accrued and paid in the reporting period (for injuries);
expenses for payment of insurance coverage under NSP and PZ.

Zero calculation 4-FSS is a type of insurance reporting in the absence of reporting data. This situation arises if the company has suspended, ceased or is just planning to start operations.

The condition for the mandatory submission of such a calculation is contained in Art. 24 of the Law “On compulsory social insurance against accidents at work and occupational diseases” dated July 24, 1998 No. 125-FZ. This article speaks of the need for quarterly reporting on insurance premiums by all policyholders.

Find out who is taking the 4-FSS from this article.

Please note: an individual entrepreneur without employees does not submit a zero card to the Social Insurance Fund, since he is not an insurer.

There is no mention of zero form 4-FSS in the law. Nothing is said about this type of reporting in the FSS order No. 381 dated September 26, 2016, which describes the technology for filling out this reporting form.

However, this does not mean that the lack of reporting data relieves policyholders from submitting 4-FSS - everyone needs to report every reporting quarter. We will tell you how to do this in the following sections.

Mandatory zero sheets

Social insurance expects 4-FSS from policyholders in any case - whether they made payments in the reporting period in favor of individuals or not. If there is nothing to write down in the report, the employer will be required to submit a 4-FSS zero calculation completed according to special rules.

Its main difference from a regular (data-filled) calculation is the reduced volume of tables presented.

Calculation 4-FSS - 2019 is filled out on the form approved by. by order of the FSS dated September 26, 2016 No. 381, as amended. from 06/07/2017. You can download it below.

The minimum set of sheets and tables of the report is defined in clause 2 of Appendix No. 2 to Order No. 381 - it includes:

title page;
3 tables (1 - calculation of the base for calculating insurance premiums, 2 - calculation of injury premiums and 5 - results of assessing working conditions).

These are mandatory sheets for 4-FSS. The remaining calculation tables (1.1, 3 and 4) may not be filled out - this is indicated in clause 2 of the Procedure for registration of 4-FSS, approved. by order No. 381 (Appendix No. 2). Therefore, you can create a zero calculation without them.

We will talk about the specifics of filling out the cells of the zero calculation tables in the next section.

How to prepare a report if there is no data - zeros, dashes or empty cells?

To correctly fill out the zero calculation in Form 4-FSS, use the algorithm set out in Appendix No. 2 to Order No. 381:

Clause of Appendix No. 2 to Order No. 381	Decoding
	Dashes are added to table cells if there is no reporting indicator.
	When filling out the “TIN” field in the 2 initial cells (zone of 12 cells), enter zeros (00) if the TIN consists of 10 characters. *How to find out the FSS registration number by TIN in a couple of minutes, see the material*
	In the 1st and 2nd cells of the field “OGRN (OGRNIP) of the legal entity, enter zeros (their OGRN consists of 13 characters with a 15-digit zone to be filled in)

In addition, individual calculation cells are not filled in at all - neither with zeros nor dashes. For example:

the field “Cessation of activity” located on the title page - according to clause 5.6 of Appendix No. 2 to Order No. 381, code “L” is entered in this field (if the company or individual entrepreneur is liquidated in the reporting period) or it is not filled in at all;
field “Budgetary organization” - only state employees work with it (clause 5.12 of Appendix No. 2 to Order No. 381), and in the reporting of other companies and individual entrepreneurs it remains blank.

From these features of the calculation filling technique, the following conclusion can be drawn:

zeros are entered only in the 1st and 2nd cells of the “TIN” and “OGRN” fields if the value indicated in them consists of 10 or 13 characters, respectively;
In the cells of the form tables, if there is no data, dashes are inserted;
individual cells for a specific purpose are left unfilled.

If you generate several different reports in parallel at once, read the next section to protect yourself from errors.

Technology of filling out calculations - how not to make a mistake?

The above method of filling out the fields is typical only for 4-FSS. When preparing, for example, the calculation of contributions, a different scheme is used (clause 2.20 of Appendix No. 2 to the Federal Tax Service order No. ММВ-7-11/551@ dated 10.10.2016):

12 acquaintances of the “TIN” field of a single calculation for insurance premiums must be filled out from the first cells, and with a 10-digit TIN, dashes are entered in the last 2 cells (for example, 8970652349--);
missing indicators (quantitative and total) are filled with zeros; in other cases, empty cells are crossed out.

For a sample of a zero single calculation for insurance premiums, please see the link.

Do not confuse these technical features of the design of different reporting forms, otherwise problems may arise with the timely acceptance of the 4-FSS calculation by social insurance specialists. They may not accept the calculation on formal grounds - due to non-compliance with the procedure established by law for filling it out.

Find out how much the policyholder will have to pay if, due to a technical or other error, the calculation is not submitted on time.

When are numerical values entered in the zero report tables in the absence of “insurance” charges and payments?

The described scheme for filling out the calculation (namely, putting dashes in those table cells for which there are no indicators) cannot be used using the continuous method. That is, when filling out the zero calculation of 4-FSS, it is also necessary to take into account the peculiarities of filling out individual cells. Including:

Calculation cell 4-FSS	Explanation for filling
Row 5 of table 1	The line cannot be crossed out (there is information to fill it out) - write down the insurance rate in it, which is set for each policyholder depending on the class of professional risk. *How the tariffs indicated in 4-FSS are set and what they depend on, find out*
Rows 6 and 7 of table 1	Cross out the lines only if the tariff does not include a discount or surcharge
Line 8 of table 1	If you have received a tariff premium, in line 8 indicate the date of the corresponding FSS order
Line 9 of table 1	Always fill out the line - it will reflect: the result of arithmetic operations (adding a surcharge to the tariff or subtracting a discount from it); or the insurance rate from line 5, if there are no discounts or surcharges (lines 6, 7 and 8 are crossed out)
Row 1 of table 2	In the line, enter the amount of debt to social insurance for contributions from NSP and PZ at the beginning of the billing period (if there is such a debt) - it is reflected in the accounting (for loan account 69) and confirmed by the results of reconciliation with the fund. Compare it with the amount reflected on page 19 of the 4-FSS calculation for the previous year - the indicators should match
Row 3 of table 2	Fill out this line if the Social Insurance Fund has accrued injury contributions based on the results of desk or on-site inspections
Row 4 of table 2	Expenses not accepted for offset by the Social Insurance Fund for previous billing periods based on inspection reports are reflected here.
Row 5 of table 2	On this line, reflect the amount of contributions accrued by you for previous billing periods that are subject to payment (if any such accruals exist)
Row 6 of table 2	Fill out this line if your account has received reimbursement from social insurance that exceeds the amount of accrued injury contributions.
Row 7 of table 2	The line is filled in by companies and individual entrepreneurs if they have received a refund of overpaid contributions from social insurance.
Row 8 of table 2	The line contains a numeric value, if pages 1-7 (or some of them) reflected non-zero values - the indicators on pages 1-7 are summed
Lines 9,14.1 of table 2	These lines reflect the debts of the Social Insurance Fund to the policyholder (at the end and beginning of the billing period)

Find out the technology for preparing the latest table 4-FSS in the next section.

Where can I get the information for Table 5?

Always fill out this table, regardless of whether the indicators are in the other calculation tables or not. It is devoted to the results of a special assessment of working conditions (SOUT) and mandatory medical examinations performed at the beginning of the year.

Please put dashes in all cells if you have registered as an insured this year. Other companies and individual entrepreneurs need to collect information:

from the personnel service - about the number of jobs (this information is needed for column 3), the number of employees required to undergo medical examinations (column 7) and those who have already passed them (column 8);
from the SAW report - on the number of certified workplaces, including those classified as harmful and dangerous working conditions (columns 4-6).

We'll tell you what the law on SOUTH refers to as harmful working conditions.

Sample 4-FSS with an example for a novice policyholder

Let's consider the scheme for filling out the 4-FSS 2019 for a company created in the 3rd quarter.

Example

Initial data:

Stroika Plus LLC was registered in August 2019.
At the end of the 3rd quarter, activities had not yet begun, staff had not been recruited, payments had not been made, insurance premiums had not been paid.
Only the director is on staff.
The injury contribution rate is 2.3% (without discounts or surcharges).
The SOUT is scheduled for December 2019.

Despite the lack of activity, in October 2019 the company will be required to submit its first calculation to social insurance in Form 4-FSS. It will be null because there is no data to fill:

table 1—no injury payments were accrued;
table 2 - Stroika Plus LLC did not conduct mutual settlements with the Social Insurance Fund;
table 5—there is no information about the results of special assessment tests and mandatory medical examinations.

How to complete a zero calculation, see the sample of filling out 4-FSS, latest edition 2019.

Results

All policyholders fill out the 4-FSS calculation form. If they did not work during the reporting period or temporarily suspended their work, they must submit a zero calculation on this form. If there is no reporting data, you need to fill out 3 mandatory tables (1, 2 and 5).

Form 4-FSS for the year will be one of the first to be submitted in 2019. In the article we will tell you whether the report form has changed, what to pay special attention to when filling it out, and will also give you the opportunity to download a ready-made sample of the 4-FSS form.

Form 4-FSS 2018

Currently, the only type of contributions fully controlled by the extra-budgetary fund (FSS) remains contributions for injury insurance, subject to the Law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ. In 2018, nothing fundamentally changed in the procedure for working with contributions for injuries. Form 4-FSS also remained relevant, in the version that was in effect in the 3rd quarter of 2017.

Let us remind you that the current 4-FSS was put into circulation by order of the FSS of the Russian Federation dated September 26, 2016 No. 381, began to be used with reporting for the 1st quarter of 2017, and was corrected for the report for 9 months of 2017 (order of the FSS of the Russian Federation dated June 7, 2017 No. 275 ), adding:

a field for a code reflecting an indication of the source of funds received by the budget organization on the title page of the report;
additional lines to reflect the debt of the policyholder (or the fund to it), which arose during the reorganization or closure of its separate division, in the table of the form reflecting data on accruals and calculations of contributions;
necessary adjustments to the filling rules.

No later changes were made to the form. Therefore, the 4-FSS report for 2018 will be generated on this form, familiar to everyone.

Form 4-FSS for the annual report And Explanations on the sources of information for filling it out can be found in this material.

Features of entering data into 4-FSS

Form 4-FSS for the year will need to be filled out, adhering to the design rules contained in the same order of the FSS of the Russian Federation dated September 26, 2016 No. 381 (in its current version), which approved the form of this report. In comparison with the rules in force for annual reports submitted to social insurance for periods before 2017, the procedure used to fill out 4-FSS for the current year has no fundamental innovations.

The general rules of this procedure require that Form 4-FSS be drawn up for the year in the same way as interim reports, i.e., taking into account the fact that:

it contains mandatory and optional tables;
the absence of data to fill out a field (columns, lines) must be marked with a dash;
a report with erroneous data may be replaced with a corrected one.

Nuances in the procedure for entering data into Form 4-FSS for the year may appear for policyholders who have become participants in the pilot project. Since participation in this project excludes the emergence of an intermediary role of the policyholder in the procedure for insurance payments to employees, the report will not reflect expenses incurred at the expense of the Social Insurance Fund. That is, when filling out Form 4-FSS for the year, such policyholders will not show information about them in the corresponding report tables.

A special situation may arise for those participants in the pilot project who joined it during the year. They may have expenses in their report that are not reflected by the pilot project participants who were already connected to it at the beginning of 2018. Order No. 114 of the Federal Social Insurance Fund of the Russian Federation dated March 28, 2017, is devoted to the specifics of entering data on such expenses into the report.

About some special issues that arise for policyholders involved in the pilot project when preparing documents related to insured events, read the articles:

“FSS pilot project - how to participate and what are the advantages?” ;
“FSS pilot project - how to fill out sick leave.”

Sample of the annual report 4-FSS

A sample of filling out 4-FSS for the year is available on our website.

However, let us immediately make a reservation that when creating the above example of filling out 4-FSS for the year, we did not use all the tables of the existing report, since our task is limited to reflecting the design principles. Therefore, the given sample 4-FSS for the year can be used as a form for this report only when there is no need to fill out the tables missing from it. If there is such a need, then it is better to initially take the full version of the form to enter data into the 4-FSS report for the year, filled out according to your own real data.

Only those insurers whose average number of employees does not exceed 25 people (Clause 1, Article 24 of Law No. 125-FZ of July 24, 1998) can prepare a report for submission to the Social Insurance Fund in paper form. The rest will prepare it electronically using software, using the report form contained in the program. The program will automatically exclude unfilled tables from the generated report.

Results

The 4-FSS report in 2018-2019 is the only one subject to submission to the extra-budgetary fund. To complete it, you should use a form approved by a separate order of the FSS (dated September 26, 2016 No. 381). For policyholders taking part in a pilot project that removes them from the role of intermediaries in the payment of insurance amounts, there are special features in filling out the report.

Filling out form 4-FSS 2019 ,2018 order / instructions / rules

03.01.2019

Form 4-FSS

Beginning effective from the report for the 1st quarter of 2017new form 4-FSS, approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381, as amended Order of the FSS of Russia dated 06/07/2017 No. 275.

Effectiveness of the latest edition: 09.07.2017.

CHANGES, WHICH ARE INCLUDED IN APPENDICES N 1 AND N 2 TO THE ORDER OF THE FUNDSOCIAL INSURANCE OF THE RUSSIAN FEDERATION FROM SEPTEMBER 262016 N 381 "ON APPROVAL OF THE FORM OF CALCULATION FOR ACCRUEDAND PAID INSURANCE PREMIUMS FOR COMPULSORY SOCIAL

INSURANCE AGAINST ACCIDENTS AT PRODUCTION AND OCCUPATIONAL DISEASES, AS WELL AS COSTSFOR PAYMENT OF INSURANCE PROVISIONAND THE PROCEDURE FOR COMPLETING IT"

1. In Appendix No. 1 “Calculation of accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, as well as expenses for the payment of insurance coverage”:

a) the title page after the field "Code according to OKVED" is supplemented with the field "Budget organization: 1 - Federal budget 2 - Budget of a constituent entity of the Russian Federation 3 - Municipal budget4 - Mixed financing";

b) in Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases”:

add a new line 1.1 with the following content:

“Debt owed by a reorganized policyholder and (or) a separate division of a legal entity deregistered”;

line 8 should be amended as follows:

"Total (sum of lines 1 + 1.1 + 2 + 3 + 4 + 5 + 6 + 7)";

add a new line 14.1 with the following content:

“Debt from the territorial body of the Fund to the policyholder and (or) a separate division of a legal entity that has been deregistered”;

line 18 should be amended as follows:

"Total (sum of lines 12 + 14.1 + 15 + 16 + 17)."

2. In Appendix No. 2 “The procedure for filling out the calculation form for accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage (Form 4-FSS)”:

a) add a new subclause 5.12 with the following content:

"5.12. In the field "Budgetary organization: 1 - Federal budget 2 - Budget of a constituent entity of the Russian Federation 3 - Budget of a municipal entity 4 - Mixed financing" the sign of the insurer being a budgetary organization is entered in accordance with the source of financing;";

c) in paragraph one of subclause 5.15, replace the words “as of the reporting date” with the words “for the period from the beginning of the year”;

d) in the subsection “Completing Table 2 “Calculations for compulsory social insurance against industrial accidents and occupational diseases” of the Calculation form”:

"11.1.1. on line 1.1 in accordance with Article 23 of the Federal Law of July 24, 1998 N 125-FZ, the insured - legal successor reflects the amount of debt transferred to him from the reorganized insured in connection with the succession, and (or) the legal entity reflects the amount of debt of a separate division deregistered";

add a new subclause 11.1.1 with the following content:

"11.11.1. on line 14.1, the policyholder - legal successor reflects the amount of debt owed to the territorial body of the Fund, transferred to it from the reorganized policyholder in connection with the succession and (or) the legal entity reflects the amount of debt owed to the territorial body of the Fund of the deregistered separate division;";

Subclause 11.14 should be stated as follows:

"11.14. Line 17 reflects the written off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific policyholders or the industry for writing off arrears, as well as the amount of debt written off in accordance with Part 1 of Article 26.10 of the Federal Law of July 24 1998 N 125-FZ;

in subclause 11.15, replace the number “15” with the number “14.1”.

Features of filling out form 4-FSS in regions with direct payments social benefits

FSS of Russia by order of March 28, 2017 No. 114approved the specifics of filling out the new form 4-FSS by employers registered in regions with direct payments of social benefits.

The order was registered with the Ministry of Justice of Russia on April 14, 2017 No. 46387.

Start of validity of the document:starting with reporting to the Social Insurance Fund for the 1st quarter of 2017.

On the main changes in filling out 4-FSS according to Order No. 114 dated March 28, 2017:
in the “pilot” regions, employers in table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” do not fill in the indicators in line 15 “Expenses for compulsory social insurance”.
Table 3 “Expenses for compulsory social insurance against accidents at work and occupational diseases” is not filled out and is not presented at all.

Appendix No. 2 to the order of the FSS of Russia dated September 26, 2016 No. 381

ORDER COMPLETING THE CALCULATION FORM FOR ACCRUED AND PAIDINSURANCE PREMIUMS FOR COMPULSORY SOCIAL INSURANCEFROM PRODUCTION AND PROFESSIONAL ACCIDENTSDISEASES, AS WELL AS COSTS FOR PAYMENT OF INSURANCE SECURITY (FORM 4 - FSS)

I. General requirements

1. The calculation form for accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as for the costs of paying insurance coverage (Form 4 - Social Insurance Fund) (hereinafter referred to as the Calculation, Calculation form) is filled out using funds computer technology or by hand with a ballpoint (fountain) pen in black or blue in block letters.

2. When filling out the Calculation form, only one indicator is entered in each line and the corresponding columns. If there are no indicators provided for in the Calculation form, a dash is placed in the line and the corresponding column.

The title page, table 1, table 2, table 5 of the Calculation form are mandatory for submission by all policyholders.

If there are no indicators to fill out table 1.1, table 3, table 4 of the Calculation form, these tables are not filled out and are not submitted.

To correct errors, you must cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the policyholder or his representative under the correction indicating the date of correction.

All corrections are certified by the seal (if any) of the policyholder/legal successor or his representative.

Errors may not be corrected by correction or other similar means.

3. After filling out the Calculation form, sequential numbering of the completed pages is entered in the “page” field.

At the top of each completed page of the Calculation, the fields “Insured's Registration Number” and “Subordination Code” are filled in in accordance with the notice (notification) of the insured issued upon registration (registration) with the territorial body of the Fund.

At the end of each page of the Calculation, the signature of the policyholder (successor) or his representative and the date of signing of the Calculation are affixed.

II. Filling out the cover page of the Calculation form

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

5. When filling out the cover page of the Calculation form:

5.1. in the field "Insurant's registration number" the registration number of the insured is indicated;

5.2. the “Subordination Code” field consists of five cells and indicates the territorial body of the Fund in which the policyholder is currently registered;

5.3. in the "Adjustment number" field:

when submitting the primary Calculation, code 000 is indicated;

when submitted to the territorial body of the Settlement Fund, which reflects changes in accordance with Article 24 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” (Collection of Legislation of the Russian Federation, 1998 , N 31, Art. 3803; 2003, N 17, Art. 1554; 2014, N 49, Art. 6915; 2016, N 1, Art. 14; N 27, Art. 4183) (hereinafter referred to as the Federal Law of July 24 1998 N 125-FZ) (updated Calculation for the corresponding period), a number is entered indicating which account Calculation, taking into account the changes and additions made, is submitted by the policyholder to the territorial body of the Fund (for example: 001, 002, 003,...010 ).

The updated Calculation is presented in the form that was in force in the period for which errors (distortions) were identified;

When presenting the Calculation for the first quarter, half a year, nine months and a year, only the first two cells of the “Reporting period (code)” field are filled in. When applying for the allocation of the necessary funds for the payment of insurance coverage, only the last two cells are filled in the “Reporting period (code)” field.

Reporting periods are the first quarter, half a year and nine months of the calendar year, which are designated respectively as “03”, “06”, “09”. The billing period is the calendar year, which is designated by the number "12". The number of requests from the policyholder for the allocation of the necessary funds to pay insurance compensation is indicated as 01, 02, 03,... 10;

5.5. in the “Calendar year” field, enter the calendar year for the billing period of which the Calculation (adjusted calculation) is being submitted;

5.6. The field “Cessation of activities” is filled in only in the event of termination of the activities of the organization - the insured in connection with liquidation or termination of activities as an individual entrepreneur in accordance with paragraph 15 of Article 22.1 of the Federal Law of July 24, 1998 N 125-FZ (Collection of Legislation of the Russian Federation, 1998, No. 31, Article 3803; 2003, No. 17, Article 1554; 2016, No. 27, Article 4183). In these cases, the letter “L” is entered in this field;

5.7. in the field “Full name of the organization, separate subdivision/full name (last if available) of an individual entrepreneur, individual” the name of the organization is indicated in accordance with the constituent documents or a branch of a foreign organization operating in the territory of the Russian Federation, a separate subdivision; when submitting a Calculation by an individual entrepreneur, lawyer, notary engaged in private practice, the head of a peasant farm, an individual who is not recognized as an individual entrepreneur, his last name, first name, patronymic (the latter if available) (in full, without abbreviations) are indicated in accordance with the document , identification;

For an individual who is not recognized as an individual entrepreneur (hereinafter - an individual), an individual entrepreneur, the TIN is indicated in accordance with the certificate of registration with the tax authority of the individual at the place of residence on the territory of the Russian Federation.

When an organization fills out a TIN, which consists of ten characters, in the area of twelve cells reserved for recording the TIN indicator, zeros (00) should be entered in the first two cells;

The checkpoint at the location of the separate subdivision is indicated in accordance with the notice of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation at the location of the separate subdivision on the territory of the Russian Federation;

For an individual entrepreneur, the main state registration number of an individual entrepreneur (hereinafter referred to as OGRNIP) is indicated in accordance with the certificate of state registration of an individual as an individual entrepreneur.

When filling out the OGRN of a legal entity, which consists of thirteen characters, in the area of fifteen cells reserved for recording the OGRN indicator, zeros (00) should be entered in the first two cells;

5.11. In the field "Code according to OKVED" the code is indicated according to the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2) for the main type of economic activity of the insured, determined in accordance with Decree of the Government of the Russian Federation of December 1, 2005 N 713 "On approval of the Rules for classifying types of economic activities as professional risk" (Collected Legislation of the Russian Federation, 2005, No. 50, Art. 5300; 2010, No. 52, Art. 7104; 2011, No. 2, Art. 392; 2013, No. 13, Art. 1559; 2016, N 26, Art. 4057) and by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 N 55 “On approval of the Procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against accidents at work and professional diseases - a legal entity, as well as types of economic activities of the insurer's divisions, which are independent classification units" (registered by the Ministry of Justice of the Russian Federation on February 20, 2006, registration N 7522) as amended by orders of the Ministry of Health and Social Development of the Russian Federation dated August 1, 2008 N 376n (registered by the Ministry of Justice of the Russian Federation on August 15, 2008, registration N 12133), dated June 22, 2011 N 606n (registered by the Ministry of Justice of the Russian Federation on August 3, 2011, registration N 21550), dated October 25, 2011 No. 1212n (registered by the Ministry of Justice of the Russian Federation on February 20, 2012, registration No. 23266) (hereinafter referred to as Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55).

Newly created organizations - insurers for compulsory social insurance against industrial accidents and occupational diseases indicate a code according to the state registration authority, and starting from the second year of activity - a code confirmed in the prescribed manner in the territorial bodies of the Fund.

5.12. in the "Contact telephone number" field, indicate the city or mobile telephone number of the policyholder/successor or representative of the policyholder with the city code or cellular operator, respectively. The numbers are filled in in each cell without using the dash and parenthesis signs;

5.13. in the fields provided for indicating the registration address:

legal entities - legal address is indicated;

individuals, individual entrepreneurs - the registration address at the place of residence is indicated;

5.14. in the field "Average number of employees" the average number of employees is indicated, calculated in accordance with the federal statistical observation forms approved by the federal executive body authorized by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of the Federal Law of November 29, 2007 N 282- Federal Law "On official statistical accounting and the system of state statistics in the Russian Federation" (Collected Legislation of the Russian Federation, 2007, N 49, Art. 6043; 2012, N 43, Art. 5784; 2013, N 27, Art. 3463; N 30, Art. 4084) (hereinafter referred to as Federal Law of November 29, 2007 N 282-FZ) as of the reporting date.

In the fields “Number of working disabled people”, “Number of workers engaged in work with harmful and (or) dangerous production factors” the list number of working disabled people, workers engaged in work with harmful and (or) dangerous production factors, calculated in accordance with federal statistical observation forms approved by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of Federal Law No. 282-FZ of November 29, 2007) as of the reporting date;

5.15. information on the number of pages of the submitted Calculation and the number of attached sheets of supporting documents is indicated in the fields “Calculation submitted on” and “with the attachment of supporting documents or their copies on”;

5.16. in the field “I confirm the accuracy and completeness of the information specified in this calculation”:

in the field “1 - policyholder”, “2 – representative of the policyholder”, “3 – legal successor”, if the accuracy and completeness of the information contained in the Calculation is confirmed by the head of the organization, individual entrepreneur or individual, the number “1” is entered; in case of confirmation of the accuracy and completeness of the information, the representative of the policyholder enters the number “2”; if the accuracy and completeness of the information is confirmed, the legal successor of the liquidated organization enters the number “3”;

in the field “Full name (last if available) of the head of the organization, individual entrepreneur, individual, representative of the policyholder” when confirming the accuracy and completeness of the information contained in the Calculation:

The head of the organization - the policyholder/legal successor - indicates the last name, first name, patronymic (last if available) of the head of the organization in full accordance with the constituent documents;

Individual, individual entrepreneur - indicate the surname, first name, patronymic (last if available) of the individual, individual entrepreneur;

The representative of the policyholder/legal successor - an individual - indicates the last name, first name, patronymic (last if available) of the individual in accordance with the identity document;

The representative of the policyholder/successor - a legal entity - indicates the name of this legal entity in accordance with the constituent documents, and affixes the seal of the organization;

in the fields "Signature", "Date", "M.P." the signature of the policyholder/successor or his representative is affixed, the date of signing the Calculation; if the organization submits the Calculation, a stamp is affixed (if any);

in the field "Document confirming the authority of the representative" the type of document confirming the authority of the representative of the policyholder/legal successor is indicated;

5.17. The field “To be filled in by an employee of the territorial body of the Fund Information on the submission of the calculation” is filled in when submitting the Calculation on paper:

in the field "This calculation is submitted (code)" the method of presentation is indicated ("01" - on paper, "02" - by post);

in the field “with the attachment of supporting documents or their copies on sheets” the number of sheets, supporting documents or their copies attached to the Calculation is indicated;

In the field "Date of submission of calculation" the following is entered:

date of submission of the Calculation in person or through a representative of the policyholder;

date of sending the postal item with a description of the attachment when sending the Calculation by mail.

In addition, this section indicates the last name, first name and patronymic (if any) of the employee of the territorial body of the Fund who accepted the Calculation, and puts his signature.

III. Filling out the section "Calculation based on accrued paid insurance premiums for compulsory socialindustrial accident insurance

General requirements

6. An insured who has independent classification units, allocated in accordance with Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 N 55, submits a Calculation compiled for the organization as a whole and for each division of the insured, which is an independent classification unit.

Filling out table 1 "Calculation of the base for calculating insurance contributions" Calculation form

7. When filling out the table:

7.1. line 1 in the corresponding columns reflects the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period ;

7.2. in line 2 in the corresponding columns the amounts not subject to insurance premiums are reflected in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ;

7.3. line 3 reflects the base for calculating insurance premiums, which is defined as the difference in line indicators (line 1 - line 2);

7.4. line 4 in the corresponding columns reflects the amount of payments in favor of working disabled people;

7.5. line 5 indicates the amount of the insurance tariff, which is set depending on the class of professional risk to which the insured belongs (separate division);

7.6. in line 6 the percentage of the discount to the insurance rate established by the territorial body of the Fund for the current calendar year is entered in accordance with the Rules for establishing discounts and surcharges for policyholders to insurance rates for compulsory social insurance against industrial accidents and occupational diseases, approved by the Decree of the Government of the Russian Federation dated 30 May 2012 N 524 “On approval of the Rules for establishing discounts and surcharges for insurers on insurance rates for compulsory social insurance against industrial accidents and occupational diseases” (Collected Legislation of the Russian Federation, 2012, N 23, Art. 3021; 2013, N 22 , Art. 2809; 2014, No. 32, Art. 4499) (hereinafter referred to as Decree of the Government of the Russian Federation of May 30, 2012 No. 524);

7.7. line 7 indicates the percentage of the premium to the insurance rate established by the territorial body of the Fund for the current calendar year in accordance with Decree of the Government of the Russian Federation dated May 30, 2012 N 524;

7.8. line 8 indicates the date of the order of the territorial body of the Fund to establish an additional premium to the insurance tariff for the policyholder (separate unit);

7.9. line 9 indicates the amount of the insurance rate, taking into account the established discount or surcharge to the insurance rate. The data is filled in with two decimal places after the decimal point.

Filling out table 1.1 "Information required for calculating insurance premiums by policyholders, specified in paragraph 2.1 of Article 22 of the Federal Law dated July 24, 1998 N 125-FZ "Calculation forms

8. The table is filled out by insurers who temporarily send their employees under an agreement on the provision of labor for workers (personnel) in the cases and on the conditions established by the Labor Code of the Russian Federation (Collected Legislation of the Russian Federation, 2002, No. 1, Art. 3, No. 30, Art. 3014, 3033; 2003, N 27, Art. 2700; 2004, N 18, Art. 1690; N 35, Art. 3607; 2005, N 1, Art. 27; N 19, Art. 1752; 2006, N 27 , Art. 2878; N 52, Art. 5498; 2007, N 1, Art. 34; N 17, Art. 1930; N 30, Art. 3808; N 41, Art. 4844; N 43, Art. 5084; N 49, Art. 6070; 2008, N 9, Art. 812; N 30, Art. 3613, 3616; N 52, Art. 6235, 6236; 2009, N 1, Art. 17, 21; N 19, Art. 2270 ; N 29, Art. 3604; N 30, Art. 3732, 3739; N 46, Art. 5419; N 48, Art. 5717; 2010, N 31, Art. 4196; N 52, Art. 7002; 2011, N 1, Art. 49; N 25, Art. 3539; N 27, Art. 3880; N 30, Art. 4586, 4590, 4591, 4596; N 45, Art. 6333, 6335; N 48, Art. 6730, 6735 ; N 49, Art. 7015, 7031; N 50, Art. 7359; 2012, N 10, Art. 1164; N 14, Art. 1553; N 18, Art. 2127; N 31, Art. 4325; N 47, Article 6399; N 50, art. 6954, 6957, 6959; N 53, art. 7605; 2013, N 14, art. 1666, 1668; N 19, Art. 2322, 2326, 2329; N 23, art. 2866, 2883; N 27, art. 3449, 3454, 3477; N 30, art. 4037; N 48, art. 6165; N 52, Art. 6986; 2014, N 14, art. 1542, 1547, 1548; N 19, Art. 2321; N 23, art. 2930; N 26, Art. 3405; N 30, art. 4217; N 45, art. 6143; N 48, art. 6639; N 49, art. 6918; N 52, Art. 7543, 7554; 2015, N 1, art. 10, 42, 72; N 14, Art. 2022; N 18, Art. 2625; N 24, Art. 3379; N 27, art. 3991, 3992; N 29, Art. 4356, 4359, 4363, 4368; N 41, art. 5639; 2016, N 1, art. 11, 54; N 18, Art. 2508, N 27, art. 4169, 4172, 4205, 4238, 4280, 4281), Law of the Russian Federation of April 19, 1991 N 1032-1 “On employment in the Russian Federation” (Collected Legislation of the Russian Federation, 1996, N 17, Art. 1915; 1998, N 30, Art. 3613; 1999, N 18, Art. 2211; N 29, Art. 3696; N 47, Art. 5613; 2000, N 33, Art. 3348; 2001, N 53, Art. 5024; 2002, N 30, Art. 3033; 2003, N 2, Art. 160, 167; 2004, N 35, Art. 3607; 2006, N 1, Art. 10; 2007, N 1, Art. 21; N 43, Art. 5084; 2008, N 30, Art. 3616; N 52, Art. 6242; 2009, N 23, Art. 2761; N 30, Art. 3739; N 52, Art. 6441, 6443; 2010, N 30, Art. 3993; N 31, Art. 4196; 2011, N 27, Art. 3880; N 29, Art. 4296; N 49, Art. 7039; 2012, N 31, Art. 4322; 2012, N 53, Art. 7653; 2013, N 8, Art. 717; N 27, Art. 3454, 3477; 2014, N 19, Art. 2321; N 30, Art. 4217; N 49, Art. 6928; N 52, Art. 7536; 2016, No. 1, Article 8, 14; No. 11, Article 1493), other federal laws, to work for another legal entity or individual entrepreneur.

9. When filling out the table:

9.1. the number of completed lines in Table 1.1 must correspond to the number of legal entities or individual entrepreneurs to which the insurer temporarily sent its employees under an agreement on the provision of labor for workers (personnel) in cases and under the conditions established by the Labor Code of the Russian Federation, the Law of the Russian Federation of April 19, 1991 year N 1032-1 “On employment of the population in the Russian Federation” (hereinafter referred to as the agreement), other federal laws;

9.2. in columns 2, 3, 4, the registration number in the Fund, TIN and OKVED of the receiving legal entity or individual entrepreneur are indicated respectively;

9.3. Column 5 indicates the total number of employees temporarily assigned under a contract to work for a specific legal entity or individual entrepreneur;

9.4. Column 6 reflects payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are charged, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.5. Column 7 reflects payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.6. columns 8, 10, 12 reflect payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.7. in columns 9, 11, 13, payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.8. Column 14 indicates the amount of the insurance rate, which is set depending on the class of professional risk to which the receiving legal entity or individual entrepreneur belongs;

9.9. Column 15 indicates the amount of the insurance rate of the receiving legal entity or individual entrepreneur, taking into account the established discount or surcharge to the insurance rate. The data is filled in with two decimal places after the decimal point.

Filling out table 2 "Calculations for compulsory social and occupational diseases" Calculation forms

10. The table is filled out based on the policyholder’s accounting records.

11. When filling out the table:

11.1. Line 1 reflects the amount of debt for insurance premiums from industrial accidents and occupational diseases that the insurer has accumulated at the beginning of the billing period.

This indicator should be equal to the indicator of line 19 for the previous billing period, which does not change during the billing period;

11.2. line 2 reflects the amount of accrued insurance contributions for compulsory social insurance against accidents at work and occupational diseases from the beginning of the billing period in accordance with the amount of the established insurance tariff, taking into account the discount (surcharge). The amount is divided “at the beginning of the reporting period” and “for the last three months of the reporting period”;

11.3. line 3 reflects the amount of contributions accrued by the territorial body of the Fund based on reports of on-site and desk inspections;

11.4. line 4 reflects the amounts of expenses not accepted for offset by the territorial body of the Fund for past billing periods based on reports of on-site and desk inspections;

11.5. line 5 reflects the amount of insurance premiums accrued for previous billing periods by the policyholder, subject to payment to the territorial body of the Fund;

11.6. line 6 reflects the amounts received from the territorial body of the Fund to the bank account of the policyholder in order to reimburse expenses exceeding the amount of accrued insurance premiums;

11.7. line 7 reflects the amounts transferred by the territorial body of the Fund to the policyholder’s bank account as a return of overpaid (collected) amounts of insurance premiums, offset of the amount of overpaid (collected) insurance premiums to pay off the debt on penalties and fines to be collected.

11.8. line 8 - control line, where the sum of the values of lines 1 to 7 is indicated;

11.9. Line 9 shows the amount of debt at the end of the reporting (calculation) period based on the policyholder’s accounting data:

line 10 reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting (calculation) period, formed due to the excess of expenses incurred for compulsory social insurance against accidents at work and occupational diseases over the amount of insurance premiums subject to transfer to the territorial body of the Fund;

line 11 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the end of the reporting period;

11.10. Line 12 shows the amount of debt at the beginning of the billing period:

line 13 reflects the amount of debt owed to the territorial body of the Fund at the beginning of the billing period, formed due to the excess of expenses for compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance contributions subject to transfer to the territorial body of the Fund, which during the billing period did not changes (based on the policyholder’s accounting data);

line 14 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the beginning of the billing period;

11.11. the indicator of line 12 must be equal to the indicator of lines 9 of the Calculation for the previous billing period;

11.12. line 15 reflects the costs of compulsory social insurance against industrial accidents and occupational diseases on an accrual basis from the beginning of the year, broken down “at the beginning of the reporting period” and “for the last three months of the reporting period”;

11.13. line 16 reflects the amounts of insurance premiums transferred by the policyholder to the personal account of the territorial body of the Fund, opened with the Federal Treasury, indicating the date and number of the payment order;

11.14. line 17 reflects the written-off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific policyholders or the industry for writing off arrears, as well as in the event that the court adopts an act in accordance with which the insurer loses the ability to collect arrears and debt on penalties due to the expiration of the established period for their collection, including the issuance of a ruling on the refusal to restore the missed deadline for filing an application to the court for the collection of arrears and arrears of penalties;

11.15. line 18 - control line, which shows the sum of the values of lines 12, 15 - 17;

11.16. line 19 reflects the debt owed by the policyholder at the end of the reporting (calculation) period based on the policyholder's accounting data, including arrears (line 20).

Filling out table 3 "Expenditures for compulsory social insurance against accidents at workand occupational diseases" Calculation forms

12. When filling out the table:

on lines 2, 5 - expenses incurred by the insured to the injured person working outside;

on lines 3, 6, 8 - expenses incurred by the insured who suffered in another organization;

12.2. Line 9 reflects expenses incurred by the insurer to finance preventive measures to reduce industrial injuries and occupational diseases. These expenses are made in accordance with the Rules for financial support of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium and resort treatment of workers engaged in work with harmful and (or) dangerous production factors, approved by order of the Ministry of Labor and Social Protection of the Russian Federation dated 10 December 2012 N 580н (registered by the Ministry of Justice of the Russian Federation on December 29, 2012, registration N 26440) as amended by orders of the Ministry of Labor and Social Protection of the Russian Federation dated May 24, 2013 N 220н (registered by the Ministry of Justice of the Russian Federation on July 2 2013, registration N 28964), dated February 20, 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), dated April 29, 2016 N 201n (registered by the Ministry of Justice of the Russian Federation on August 1 2016, registration N 43040), dated July 14, 2016 N 353n (registered by the Ministry of Justice of the Russian Federation on August 8, 2016, registration N 43140);

12.3. line 10 - control line, which shows the sum of the values of lines 1, 4, 7, 9;

12.4. line 11 reflects for information purposes the amount of accrued and unpaid benefits, with the exception of the amounts of benefits accrued for the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation was not missed;

12.5. Column 3 shows the number of paid days for temporary disability due to an industrial accident or occupational disease (vacation for sanatorium treatment);

12.6. Column 4 reflects cumulative expenses from the beginning of the year, offset against insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

Filling out table 4 "Number of victims (insured) in connection with insured events in the reporting periodperiod" of the Calculation form

13. When filling out the table:

13.1. on line 1, the data is filled out on the basis of reports of industrial accidents in form N-1 (Appendix No. 1 to the resolution of the Ministry of Labor and Social Development of the Russian Federation dated October 24, 2002 No. 73 “On approval of document forms required for investigation and recording accidents at work, and provisions on the specifics of investigating accidents at work in certain industries and organizations" (registered by the Ministry of Justice of the Russian Federation on December 5, 2002, registration No. 3999) as amended by order of the Ministry of Labor and Social Protection of the Russian Federation dated 20 February 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), highlighting the number of fatal cases (line 2);

13.2. on line 3, the data is filled in on the basis of reports on cases of occupational diseases (appendix to the Regulations on the investigation and recording of occupational diseases, approved by Decree of the Government of the Russian Federation of December 15, 2000 N 967 “On approval of the Regulations on the investigation and recording of occupational diseases” (Collected Legislation Russian Federation, 2000, No. 52, Article 5149; 2015, No. 1, Article 262).

13.3. line 4 reflects the sum of the values of lines 1, 3, highlighting on line 5 the number of victims (insured) in cases that resulted only in temporary disability. The data on line 5 is filled in on the basis of certificates of incapacity for work;

13.4. When filling out lines 1 - 3, which are filled out on the basis of reports on industrial accidents in form N-1 and reports on cases of occupational diseases, insured events for the reporting period should be taken into account on the date of the examination to verify the occurrence of the insured event.

Filling out table 5 "Information on the results of the conducted special assessment of working conditions and mandatory mandatorypreliminary and periodic medical examinationsemployees at the beginning of the year" Calculation forms

14. When filling out the table:

on line 1 in columns 4 - 6, data on the number of jobs in respect of which a special assessment of working conditions was carried out, including those classified as harmful and dangerous working conditions, contained in the report on the special assessment of working conditions; if a special assessment of working conditions was not carried out by the insured, then “0” is entered in columns 4 - 6.

In the event that the validity period of the results of certification of workplaces for working conditions, carried out in accordance with the Federal Law of December 28, 2013 N 426-FZ "On Special Assessment of Working Conditions" (Collection of Legislation of the Russian Federation, 2013) , N 52, Art. 6991; 2014, N 26, Art. 3366; 2015, N 29, Art. 4342; 2016, N 18, Art. 2512) (hereinafter referred to as Federal Law of December 28, 2013 N 426-FZ ) order, has not expired, then on line 1 in columns 4 - 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information based on this certification is indicated.

Columns 7 - 8 are filled out in accordance with the information contained in the final acts of the medical commission based on the results of periodic medical examinations (examinations) of workers (clause 42 of the Procedure for conducting mandatory preliminary (upon entry to work) and periodic medical examinations (examinations) of workers employed in heavy labor work and work with harmful and (or) dangerous working conditions, approved by order of the Ministry of Health and Social Development of the Russian Federation dated April 12, 2011 N 302n (registered by the Ministry of Justice of the Russian Federation on October 21, 2011, registration N 22111) as amended, introduced by orders of the Ministry of Health of the Russian Federation dated May 15, 2013 N 296n (registered by the Ministry of Justice of the Russian Federation on July 3, 2013, registration N 28970), dated December 5, 2014 N 801n (registered by the Ministry of Justice of the Russian Federation on February 3, 2015 , registration N 35848) (hereinafter referred to as the Procedure) and in accordance with the information contained in the conclusions based on the results of a preliminary medical examination issued to employees who have undergone these examinations over the previous year (clause 12 of the Procedure);

14.3. Column 7 indicates the total number of employees engaged in work with harmful and (or) hazardous production factors, subject to mandatory preliminary and periodic inspections;

14.4. Column 8 indicates the number of employees engaged in work with harmful and (or) hazardous production factors who have undergone mandatory preliminary and periodic inspections.

In this case, the results of mandatory preliminary and periodic medical examinations of workers as of the beginning of the year should be taken into account, taking into account that, according to paragraph 15 of the Procedure, the frequency of periodic medical examinations is determined by the types of harmful and (or) hazardous production factors affecting the employee, or the types of work performed .

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New form of form 4-FSS (4FSS) for 2019 (1st, 2nd, 3rd and 4th quarter) New form of form 4-FSS (4FSS) for 2018 (1st, 2nd, 3rd and 4th quarter)

Form 4-FSS 2018 was approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381 (as amended on June 7, 2017). Since there is no new 4-FSS form from 2018, last year’s version of the form is used.

Calculation form for 4-FSS contributions for 2018

Form 4-FSS (4FSS) for 2017 (1st, 2nd, 3rd and 4th quarter)

On July 9, 2017, Order No. 275 of the FSS of Russia dated June 7, 2017 came into force, which made the following changes to Form 4-FSS:

The field “Budgetary organization” has been added to the title page after the “OKVED code” field.
in Table 2, new lines appeared: “Debt owed by the reorganized policyholder and (or) a separate division of a legal entity deregistered” and “Debt owed by the territorial body of the Fund to the insured and (or) a separate division of a legal entity deregistered.”

Despite the fact that the order comes into force during the reporting period, according to the information message published on the Fund’s website on June 30, 2017, this order should be applied starting with reporting for 9 months of 2017.

4-FSS must be submitted in the form approved by Order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381. This form is called “Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.” It has been applied since the 1st quarter of 2017 and is still called 4-FSS, however, it does not have a section regarding insurance premiums for temporary disability and maternity. Since the inspectors receive all data on these contributions fromCalculation of insurance premiums to the Federal Tax Service .

Calculation form for 4-FSS contributions for the 1st quarter and half of 2017
Download a sample calculation form in MS Excel >>

Calculation form for 4-FSS contributions for 9 months and for the entire 2017
<Download a sample calculation form in MS Excel >>

Instructions for filling out Form 4-FSS

Filling out the cover page of the Calculation form

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

5. When filling out the cover page of the Calculation form:

5.1. in the field "Insurant's registration number" the registration number of the insured is indicated;

5.2. the “Subordination Code” field consists of five cells and indicates the territorial body of the Fund in which the policyholder is currently registered;

5.3. in the "Adjustment number" field:
when submitting the primary Calculation, code 000 is indicated;
when submitted to the territorial body of the Settlement Fund, which reflects changes in accordance with Article 24 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” (Collection of Legislation of the Russian Federation, 1998 , N 31, Art. 3803; 2003, N 17, Art. 1554; 2014, N 49, Art. 6915; 2016, N 1, Art. 14; N 27, Art. 4183) (hereinafter referred to as the Federal Law of July 24 1998 N 125-FZ) (updated Calculation for the corresponding period), a number is entered indicating which account Calculation, taking into account the changes and additions made, is submitted by the policyholder to the territorial body of the Fund (for example: 001, 002, 003,...010 ).
The updated Calculation is presented in the form that was in force in the period for which errors (distortions) were identified;

5.4. in the “Reporting period (code)” field, the period for which the Calculation is being submitted and the number of requests from the policyholder for the allocation of the necessary funds for the payment of insurance compensation are entered.
When presenting the Calculation for the first quarter, half a year, nine months and a year, only the first two cells of the “Reporting period (code)” field are filled in. When applying for the allocation of the necessary funds for the payment of insurance coverage, only the last two cells are filled in the “Reporting period (code)” field.
Reporting periods are the first quarter, half a year and nine months of the calendar year, which are designated respectively as “03”, “06”, “09”. The billing period is the calendar year, which is designated by the number "12". The number of requests from the policyholder for the allocation of the necessary funds to pay insurance compensation is indicated as 01, 02, 03,... 10;

5.5. in the “Calendar year” field, enter the calendar year for the billing period of which the Calculation (adjusted calculation) is being submitted;

5.8. in the "TIN" field (taxpayer identification number (hereinafter - TIN)) the policyholder's TIN is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at its location in the territory of the Russian Federation.
For an individual who is not recognized as an individual entrepreneur (hereinafter - an individual), an individual entrepreneur, the TIN is indicated in accordance with the certificate of registration with the tax authority of the individual at the place of residence on the territory of the Russian Federation.
When an organization fills out a TIN, which consists of ten characters, in the area of twelve cells reserved for recording the TIN indicator, zeros (00) should be entered in the first two cells;

5.9. in the field "KPP" (reason code for registration) (hereinafter referred to as KPP) at the location of the organization, the KPP is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location in the territory Russian Federation.
The checkpoint at the location of the separate subdivision is indicated in accordance with the notice of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation at the location of the separate subdivision on the territory of the Russian Federation;

5.10. in the field "OGRN (OGRNIP)" the main state registration number (hereinafter referred to as OGRN) is indicated in accordance with the certificate of state registration of a legal entity formed in accordance with the legislation of the Russian Federation at its location on the territory of the Russian Federation.
For an individual entrepreneur, the main state registration number of an individual entrepreneur (hereinafter referred to as OGRNIP) is indicated in accordance with the certificate of state registration of an individual as an individual entrepreneur.
When filling out the OGRN of a legal entity, which consists of thirteen characters, in the area of fifteen cells reserved for recording the OGRN indicator, zeros (00) should be entered in the first two cells;

5.12. In the field "Budgetary organization: 1 - Federal budget 2 - Budget of a constituent entity of the Russian Federation 3 - Budget of a municipal entity 4 - Mixed financing" the attribute of the insurer being a budgetary organization is entered in accordance with the source of financing;

5.13. in the "Contact telephone number" field, indicate the city or mobile telephone number of the policyholder/successor or representative of the policyholder with the city code or cellular operator, respectively. The numbers are filled in in each cell without using the dash and parenthesis signs;

5.14. in the fields provided for indicating the registration address:
legal entities - legal address is indicated;
individuals, individual entrepreneurs - the registration address at the place of residence is indicated;

5.15. in the field "Average number of employees" the average number of employees is indicated, calculated in accordance with the federal statistical observation forms approved by the federal executive body authorized by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of the Federal Law of November 29, 2007 N 282- Federal Law "On official statistical accounting and the system of state statistics in the Russian Federation" (Collected Legislation of the Russian Federation, 2007, N 49, Art. 6043; 2012, N 43, Art. 5784; 2013, N 27, Art. 3463; N 30, Art. 4084) (hereinafter referred to as Federal Law of November 29, 2007 N 282-FZ) for the period from the beginning of the year.
In the fields “Number of working disabled people”, “Number of workers engaged in work with harmful and (or) dangerous production factors” the list number of working disabled people, workers engaged in work with harmful and (or) dangerous production factors, calculated in accordance with federal statistical observation forms approved by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of Federal Law No. 282-FZ of November 29, 2007) as of the reporting date;

5.16. information on the number of pages of the submitted Calculation and the number of attached sheets of supporting documents is indicated in the fields “Calculation submitted on” and “with the attachment of supporting documents or their copies on”;

5.17. in the field “I confirm the accuracy and completeness of the information specified in this calculation”:
in the field “1 - policyholder”, “2 – representative of the policyholder”, “3 – legal successor”, if the accuracy and completeness of the information contained in the Calculation is confirmed by the head of the organization, individual entrepreneur or individual, the number “1” is entered; in case of confirmation of the accuracy and completeness of the information, the representative of the policyholder enters the number “2”; if the accuracy and completeness of the information is confirmed, the legal successor of the liquidated organization enters the number “3”;
in the field “Full name (last if available) of the head of the organization, individual entrepreneur, individual, representative of the policyholder” when confirming the accuracy and completeness of the information contained in the Calculation:
- - by the head of the organization - the policyholder/legal successor - the surname, first name, patronymic (last if available) of the head of the organization is indicated completely in accordance with the constituent documents;
- by an individual, individual entrepreneur - indicate the surname, first name, patronymic (last if available) of the individual, individual entrepreneur;
- representative of the policyholder/successor - an individual - indicate the surname, first name, patronymic (last if available) of the individual in accordance with the identity document;
- representative of the insured/legal successor - legal entity - the name of this legal entity is indicated in accordance with the constituent documents, the seal of the organization is affixed;
in the fields "Signature", "Date", "M.P." the signature of the policyholder/successor or his representative is affixed, the date of signing the Calculation; if the organization submits the Calculation, a stamp is affixed (if any);
in the field "Document confirming the authority of the representative" the type of document confirming the authority of the representative of the policyholder/legal successor is indicated;

5.18. The field “To be filled in by an employee of the territorial body of the Fund Information on the submission of the calculation” is filled in when submitting the Calculation on paper:
in the field "This calculation is submitted (code)" the method of presentation is indicated ("01" - on paper, "02" - by post);
in the field “with the attachment of supporting documents or their copies on sheets” the number of sheets, supporting documents or their copies attached to the Calculation is indicated;
In the field "Date of submission of calculation" the following is entered:
date of submission of the Calculation in person or through a representative of the policyholder;
date of sending the postal item with a description of the attachment when sending the Calculation by mail.
In addition, this section indicates the last name, first name and patronymic (if any) of the employee of the territorial body of the Fund who accepted the Calculation, and puts his signature.

Filling out Table 1 "Calculation of the base for calculating insurance premiums" of the Calculation form

7. When filling out the table:

7.2. in line 2 in the corresponding columns the amounts not subject to insurance premiums are reflected in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ;

7.3. line 3 reflects the base for calculating insurance premiums, which is defined as the difference in line indicators (line 1 - line 2);

7.4. line 4 in the corresponding columns reflects the amount of payments in favor of working disabled people;

7.5. line 5 indicates the amount of the insurance tariff, which is set depending on the class of professional risk to which the insured belongs (separate division);

7.8. line 8 indicates the date of the order of the territorial body of the Fund to establish an additional premium to the insurance tariff for the policyholder (separate unit);

Filling out table 1.1 "Information required for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 N 125-FZ" of the Calculation form

9. When filling out the table:

9.2. in columns 2, 3, 4, the registration number in the Fund, TIN and OKVED of the receiving legal entity or individual entrepreneur are indicated respectively;

9.3. Column 5 indicates the total number of employees temporarily assigned under a contract to work for a specific legal entity or individual entrepreneur;

9.6. columns 8, 10, 12 reflect payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.7. in columns 9, 11, 13, payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.8. Column 14 indicates the amount of the insurance rate, which is set depending on the class of professional risk to which the receiving legal entity or individual entrepreneur belongs;

Filling out Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” of the Calculation form

10. The table is filled out based on the policyholder’s accounting records.

11. When filling out the table:

11.1. Line 1 reflects the amount of debt for insurance premiums from industrial accidents and occupational diseases that the insurer has accumulated at the beginning of the billing period.
This indicator should be equal to the indicator of line 19 for the previous billing period, which does not change during the billing period;

on line 1.1 in accordance with Article 23 of the Federal Law of July 24, 1998 N 125-FZ, the insured - legal successor reflects the amount of debt transferred to him from the reorganized insurer in connection with the succession, and (or) the legal entity reflects the amount of debt deregistered separate division;

11.3. line 3 reflects the amount of contributions accrued by the territorial body of the Fund based on reports of on-site and desk inspections;

11.4. line 4 reflects the amounts of expenses not accepted for offset by the territorial body of the Fund for past billing periods based on reports of on-site and desk inspections;

11.5. line 5 reflects the amount of insurance premiums accrued for previous billing periods by the policyholder, subject to payment to the territorial body of the Fund;

11.8. line 8 - control line, where the sum of the values of lines 1 to 7 is indicated;

11.9. Line 9 shows the amount of debt at the end of the reporting (calculation) period based on the policyholder’s accounting data:
line 10 reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting (calculation) period, formed due to the excess of expenses incurred for compulsory social insurance against accidents at work and occupational diseases over the amount of insurance premiums subject to transfer to the territorial body of the Fund;
line 11 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the end of the reporting period;

11.10. Line 12 shows the amount of debt at the beginning of the billing period:
line 13 reflects the amount of debt owed to the territorial body of the Fund at the beginning of the billing period, formed due to the excess of expenses for compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance contributions subject to transfer to the territorial body of the Fund, which during the billing period did not changes (based on the policyholder’s accounting data);
line 14 reflects the amount of debt owed to the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the policyholder at the beginning of the billing period;

11.11. the indicator of line 12 must be equal to the indicator of lines 9 of the Calculation for the previous billing period;

on line 14.1, the policyholder - legal successor reflects the amount of debt owed to the territorial body of the Fund, transferred to it from the reorganized policyholder in connection with the succession and (or) the legal entity reflects the amount of debt owed to the territorial body of the Fund of the deregistered separate division;

11.14. line 17 reflects the written off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific policyholders or the industry for writing off arrears, as well as the amount of debt written off in accordance with Part 1 of Article 26.10 of the Federal Law of July 24, 1998. N 125-FZ;

11.15. line 18 - control line, which shows the sum of the values of lines 12, 14.1 - 17;

11.16. line 19 reflects the debt owed by the policyholder at the end of the reporting (calculation) period based on the policyholder's accounting data, including arrears (line 20).

Filling out Table 3 "Expenses for compulsory social insurance against accidents at work and occupational diseases" of the Calculation form

12. When filling out the table:

12.1. Lines 1, 4, 7 reflect the expenses incurred by the policyholder in accordance with the current regulatory legal acts on compulsory social insurance against industrial accidents and occupational diseases, of which:
on lines 2, 5 - expenses incurred by the insured to the injured person working outside;
on lines 3, 6, 8 - expenses incurred by the insured who suffered in another organization;

12.3. line 10 - control line, which shows the sum of the values of lines 1, 4, 7, 9;

12.5. Column 3 shows the number of paid days for temporary disability due to an industrial accident or occupational disease (vacation for sanatorium treatment);

Filling out table 4 "Number of victims (insured) in connection with insured events in the reporting period" of the Calculation form

13. When filling out the table:

Filling out 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” of the Calculation form

14. When filling out the table:

14.1. on line 1 in column 3, data on the total number of employer’s jobs subject to a special assessment of working conditions is indicated, regardless of whether a special assessment of working conditions was carried out or not;
on line 1 in columns 4 - 6, data on the number of jobs in respect of which a special assessment of working conditions was carried out, including those classified as harmful and dangerous working conditions, contained in the report on the special assessment of working conditions; if a special assessment of working conditions was not carried out by the insured, then “0” is entered in columns 4 - 6.
In the event that the validity period of the results of certification of workplaces for working conditions, carried out in accordance with the Federal Law of December 28, 2013 N 426-FZ "On Special Assessment of Working Conditions" (Collection of Legislation of the Russian Federation, 2013) , N 52, Art. 6991; 2014, N 26, Art. 3366; 2015, N 29, Art. 4342; 2016, N 18, Art. 2512) (hereinafter referred to as Federal Law of December 28, 2013 N 426-FZ ) order, has not expired, then on line 1 in columns 4 - 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information based on this certification is indicated.

14.2. on line 2, columns 7 - 8 indicate data on the number of workers engaged in work with harmful and (or) hazardous production factors who are subject to and have undergone mandatory preliminary and periodic inspections.
Columns 7 - 8 are filled out in accordance with the information contained in the final acts of the medical commission based on the results of periodic medical examinations (examinations) of workers (clause 42 of the Procedure for conducting mandatory preliminary (upon entry to work) and periodic medical examinations (examinations) of workers employed in heavy labor work and work with harmful and (or) dangerous working conditions, approved by order of the Ministry of Health and Social Development of the Russian Federation dated April 12, 2011 N 302n (registered by the Ministry of Justice of the Russian Federation on October 21, 2011, registration N 22111) as amended, introduced by orders of the Ministry of Health of the Russian Federation dated May 15, 2013 N 296n (registered by the Ministry of Justice of the Russian Federation on July 3, 2013, registration N 28970), dated December 5, 2014 N 801n (registered by the Ministry of Justice of the Russian Federation on February 3, 2015 , registration N 35848) (hereinafter referred to as the Procedure) and in accordance with the information contained in the conclusions based on the results of a preliminary medical examination issued to employees who have undergone these examinations over the previous year (clause 12 of the Procedure);

14.3. Column 7 indicates the total number of employees engaged in work with harmful and (or) hazardous production factors, subject to mandatory preliminary and periodic inspections;

14.4. Column 8 indicates the number of employees engaged in work with harmful and (or) hazardous production factors who have undergone mandatory preliminary and periodic inspections.
In this case, the results of mandatory preliminary and periodic medical examinations of workers as of the beginning of the year should be taken into account, taking into account that, according to paragraph 15 of the Procedure, the frequency of periodic medical examinations is determined by the types of harmful and (or) hazardous production factors affecting the employee, or the types of work performed .

Form 4-FSS (4FSS) for 2016 (1st, 2nd, 3rd, 4th quarter)

Form 4-FSS was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59 “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against accidents at work and professional diseases, as well as the costs of paying insurance coverage and the procedure for filling it out.” Latest changes in the spring by Order of the Social Insurance Fund of the Russian Federation dated July 4, 2016 No. 260 “On introducing amendments to Appendices No. 1 and No. 2 to the Order of the Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59 “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage and the Procedure for filling it out "" (as amended on 07/04/2016 ).

Attention! The FSS has approved a new format for submitting the 4-FSS report, starting with reporting for 9 months of 2016.

The change in format was approved by Order No. 386 dated September 29, 2016 “On amendments to the Technology for accepting payments from policyholders for accrued and paid insurance premiums in the system of the Social Insurance Fund of the Russian Federation in electronic form using an electronic signature, approved by order of the Social Insurance Fund of the Russian Federation dated February 12 2010 No. 19"

From reporting for 9 months of 2016 (3rd quarter), file 4-FSS is presented in the new format “0.9”.

The 4-FSS report for the 1st quarter and half-year, if necessary, will be submitted in the same format, “0.8”.

Form 4-FSS (4FSS) for 2015 (1st, 2nd, 3rd, 4th quarter)

Form 4-FSS for 2015 was approved by Order of the Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59 “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance from accidents at work and occupational diseases, as well as the costs of paying insurance coverage and the procedure for filling it out.”

Form 4-FSS (4FSS) for 2014 (1st, 2nd, 3rd, 4th quarter)

Order of the Ministry of Labor of Russia No. 94 dated February 11, 2014 amended appendices No. 1 and 2 to the order of the Ministry of Labor and Social Protection of the Russian Federation dated March 19, 2013 No. 107n “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage and the Procedure for filling it out.”

Main changes:

the "OKATO code" field on the title page has been eliminated;
Table 3 “Calculation of the base for calculating insurance premiums” has been changed;
added table 4.5 "Information necessary for the application of the reduced tariff of insurance premiums by the payers of insurance premiums specified in paragraph 14 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ";
table 10 “Information on the results of certification of workplaces for working conditions and mandatory preliminary and periodic medical examinations of workers at the beginning of the year” has been changed;
The filling order has been changed.

Read more about calculating insurance premiums using Form 4-FSS for 2013

Documents by form
Order of the Ministry of Labor of Russia No. 107n dated March 19, 2013 (registered with the Ministry of Justice of Russia on May 22, 2013 N 28466) approved a new form of reporting on insurance contributions for compulsory social insurance (form 4-FSS).
The new form comes into effect with reporting for the first half of 2013 and contains an additional table to reflect information on certification of workplaces for working conditions and mandatory preliminary and periodic medical examinations. This information is taken into account when determining the size of the discount or surcharge to the insurance rate established by the Federal Insurance Service of the Russian Federation.

Electronic reporting via the Internet to the Social Insurance Fund
Order of the FSS of the Russian Federation dated 02/12/2010 No. 19 “On the introduction of secure exchange of documents in electronic form using an electronic digital signature for the purposes of compulsory social insurance” (as amended by Orders of the FSS of the Russian Federation dated 04/06/2010 N 57, dated 09/24/2010 N 195, dated 03/21/2011 N 53, dated 06/14/2011 N 148, dated 03/14/2012 N 87) approved the technology for accepting payments from policyholders for accrued and paid insurance premiums in the system of the Social Insurance Fund of the Russian Federation in electronic form using an electronic digital signature.
Insurers whose average number of individuals, in whose favor payments and other remunerations are made, for the previous billing period exceeds 50 people, as well as newly created (including during reorganization) organizations whose number of specified individuals exceeds this limit are required to provide report in electronic form with an electronic digital signature.

You can use Sending Reports via the Internet right now!

Report on Form 4a-FSS is now for individual entrepreneurs
A report in form 4a-FSS, approved by order of the Ministry of Health and Social Development of Russia dated October 26, 2009 N 847n, is provided annually. It is provided by lawyers, individual entrepreneurs, members of peasant (farm) households, notaries engaged in private practice, other persons engaged in private practice, members of family (tribal) communities of indigenous peoples of the North who have voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Article 4.8 of the Federal Law of December 29, 2006 N 255-FZ.

More information about calculating insurance premiums using Form 4-FSS for previous years

Calculation of insurance premiums according to form 4-FSS for 2012

The Ministry of Health and Social Development of Russia developed Order No. 216n dated March 12, 2012 “On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, as well as on the costs of paying insurance coverage and the procedure for filling it out"

Download the FSS recommended procedure for filling out form 4-FSS 2012

Calculation of insurance premiums according to form 4-FSS for 2011

The Ministry of Health and Social Development of Russia developed Order No. 156n dated February 28, 2011 “On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, as well as on the costs of paying insurance coverage and the procedure for filling it out"

Download the FSS recommended procedure for filling out form 4-FSS 2011

Calculation of insurance premiums according to form 4-FSS for 2010

Order of the Ministry of Health and Social Development of Russia dated November 6, 2009 N 871n was adopted, which approved the form of quarterly reporting to the Social Insurance Fund for 2010 “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance from accidents at work and occupational diseases, as well as the costs of paying insurance coverage"

Calculation of insurance premiums according to form 4-FSS valid until 2009

The procedure for filling out a report on insurance premiums voluntarily paid to the FSS of the Russian Federation by certain categories of insurers (form 4a-FSS) was approved by Resolution of the FSS of the Russian Federation dated 04/25/2003 N 46 (as amended by Resolution of the FSS of the Russian Federation dated 01/19/07 No. 11, dated 04/13/2009 No. 92)
The procedure for filling out the payroll using the funds of the Social Insurance Fund of the Russian Federation in 2009 (form 4-FSS), approved by the resolution of the Federal Insurance Fund of the Russian Federation dated December 22, 2004 No. 111 (as amended by resolutions dated March 31, 2006 No. 37, dated January 19, 2007 No. 11, dated 27.07.2007 No. 165, dated 21.08.2007 No. 192, dated 13.04.2009 No. 92)

Report 4 fss instructions for filling out. Reimbursement of benefits and expenses

Articles on the topic “Form 4-FSS”:

What does the legislation say about zero 4-FSS?

Mandatory zero sheets

How to prepare a report if there is no data - zeros, dashes or empty cells?

Technology of filling out calculations - how not to make a mistake?

When are numerical values ​​entered in the zero report tables in the absence of “insurance” charges and payments?

Where can I get the information for Table 5?

Sample 4-FSS with an example for a novice policyholder

Results

Form 4-FSS 2018

Features of entering data into 4-FSS

Sample of the annual report 4-FSS

Results

The service allows you to:

Filling out the cover page of the Calculation form

Filling out Table 1 "Calculation of the base for calculating insurance premiums" of the Calculation form

Filling out table 1.1 "Information required for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 N 125-FZ" of the Calculation form

Filling out Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” of the Calculation form

Filling out Table 3 "Expenses for compulsory social insurance against accidents at work and occupational diseases" of the Calculation form

Filling out table 4 "Number of victims (insured) in connection with insured events in the reporting period" of the Calculation form

Filling out 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” of the Calculation form

When are numerical values entered in the zero report tables in the absence of “insurance” charges and payments?