Filling out Table 2 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity” of the 4-FSS Calculation form
This table reflects expenses for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period in accordance with the current regulations on compulsory social insurance.
When filling out the table:
1. in column 3, lines 1-4, 10 indicate the number of paid days; on lines 7 - 9 - the number of payments made; on lines 5, 6, 11 - the number of benefits;
2. Column 4 reflects expenses on an accrual basis from the beginning of the billing period, offset against insurance premiums accrued to the Fund, including in Column 5 expenses incurred from funds financed from the federal budget in excess of established norms for persons affected by radiation exposure , in cases established by law, payment of 4 additional days off for caring for disabled children, as well as additional costs for the payment of benefits for temporary disability, pregnancy and childbirth associated with the inclusion of periods of service in the insurance record of the insured person during which the citizen was not subject to compulsory social insurance in case of temporary disability and in connection with maternity, in accordance with Part 4 of Article 3 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity "(Collected Legislation of the Russian Federation, 2007, No. 1, Art. 18; 2009, No. 30, art. 3739; 2010, No. 50, art. 6601) (hereinafter referred to as Federal Law of December 29, 2006 No. 255-FZ), affecting the determination of the amount of benefits from January 1, 2007;
3. line 1 reflects the costs of paying benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity on the basis of primary certificates of incapacity for work for the reporting period, and the number of cases of assignment of benefits for temporary disability (column 1 ), of them:
on line 2 - expenses for the payment of temporary disability benefits to persons working part-time, and the number of cases of assignment of temporary disability benefits (column 1);
4. Line 3 reflects expenses for the payment of maternity benefits made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity on the basis of primary certificates of incapacity for work for the reporting period, and the number of cases of assignment of maternity benefits ( column 1), of which:
on line 4 - payments to persons working on external part-time jobs, and the number of cases of assignment of maternity benefits (column 1);
5. line 5 reflects the costs of paying a one-time benefit to women who registered with medical organizations in the early stages of pregnancy;
6. line 6 reflects the costs of paying benefits for the birth of a child made by the policyholder;
7. Line 7 reflects the costs of paying monthly child care benefits, reflecting the number of recipients in column 1, including:
on line 8 - for caring for the first child, reflecting the number of recipients in column 1;
on line 9 - for caring for the second and subsequent children, reflecting the number of recipients in column 1;
8. line 10 reflects the costs of paying for 4 additional days off for caring for disabled children made by the policyholder;
9. line 11 reflects the costs of social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services made by the insured;
10. line 12 - control line, which shows the sum of lines 1, 3, 5, 6, 7, 10, 11.
Now it reflects only contributions for insurance against industrial accidents and occupational diseases (“injuries”), and indicators for insurance contributions in case of temporary disability and maternity, which have become the responsibility of the tax authorities, are excluded from the form. In what form the report is submitted in 2017 and how Table 5 of Form 4-FSS is filled out - we will tell you in this article.
Injury report 2017
The currently valid form 4-FSS is valid from reporting for the 1st quarter of 2017. It was approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381. The sections on insurance contributions in case of disability and maternity have disappeared from the updated form, and the remaining tables on “injuries”, according to Compared to the previously used form, they remained practically unchanged.
The calculation form consists of a title page and six tables. In Form 4-FSS 2017, Table 5, along with Tables 1 and 2, is required to be submitted, even if there are no indicators for “injuries” in the reporting period, and Tables 1.1, 3 and 4 are submitted as part of the calculation only if the relevant data is available.
The procedure for filling out table 5 of form 4-FSS in 2017
Table 5 of Form 4-FSS is intended for data on the special assessment of working conditions, as well as on mandatory medical examinations of workers. The detailed procedure for filling out the table is contained in paragraphs. 14 – 14.4 of Appendix No. 2 to Order No. 381 of the Federal Tax Service of the Russian Federation.
Starting from January 1, 2014, organizations and entrepreneurs that have employees are required to conduct a special assessment of labor conditions at least once every 5 years (Article 212 of the Labor Code of the Russian Federation, Law dated December 28, 2013 No. 426-FZ). Previously, working conditions were assessed through workplace certification, the results of which are valid until a maximum of December 31, 2018, after which the employer will need to conduct a special assessment.
4-FSS table 5: rules for filling out line 1
For indicators obtained as a result of certification or special assessment, line 1 of table 5 in 4-FSS is allocated. How to fill out this line in 2017:
- All indicators in table 5 are reflected as of 01/01/2017. If the special assessment was carried out in 2017, data on it will be contained in table 5 of the 4-FSS report, only starting with reporting for the 1st quarter of 2018.
- Column 3 - the total number of jobs that are subject to a special assessment of working conditions. This indicator is completed by the employer, even if an assessment has not been carried out. Please note that the number of jobs in Table 5, Column 3 of 4-FSS is not always equal to the number of employees - several employees can work in one place, but on different days or shifts.
- Columns 4-6 of line 1 reflect the number of jobs if a special assessment was carried out on them, or certification of working conditions was carried out before 01/01/2017. If the assessment was not carried out, “0” is indicated in columns 4-6.
- Columns 7 and 8 on line 1 are not filled in.
Table 5 4-FSS: how to fill out line 2
Line 2 of Table 5 in Form 4-FSS is filled out by employers who have employees engaged in work with harmful and dangerous working conditions, who are required to undergo preliminary (when applying for a job) and periodic medical examinations. How often periodic examinations should be carried out depends on the type of work, or on the type of harmful factors affecting the employee (Order of the Ministry of Health of the Russian Federation dated April 12, 2011 No. 302n). Information for filling out line 2 of table 5 in form 4-FSS in 2017 is taken from the conclusions and reports of the medical commission based on the results of preliminary medical examinations and periodic examinations of workers:
- Column 7 indicates the number of employees subject to mandatory medical examinations.
- Column 8 of Table 5 of the 4-FSS calculation includes the number of employees who underwent such medical examinations within the established time limits before 01/01/2017.
- If there are no indicators, dashes are added in columns 7 and 8.
- Columns 3-6 on line 2 are not filled in.
Examples of form 4-FSS table 5 - how to fill out in 2017
Example 1. Special assessment completed
As of January 1, 2017, the LLC had 10 jobs, a special assessment for which was carried out in January 2016. According to its results, 2 workplaces were classified as class 3 for hazardous working conditions. All employees who are required to undergo regular medical examinations (2 people) underwent it in September 2016. The procedure for filling out Table 5 of Form 4-FSS in 2017 will be as follows:
Example 2. No special assessment was carried out
As of January 1, 2017, the organization had 5 jobs. No special assessment of working conditions was carried out, and workers were not required to undergo medical examinations. In this case, in the calculation of 4-FSS, table 5 in 2017 will look like this:
Example 3. Newly created enterprise
The company was created in January 2017. In this case, there are no indicators as of 01/01/2017, which means that Table 5 4-FSS does not contain data in 2017, i.e. It is enough to put dashes in all its cells.
Let's continue filling out form 4 FSS in manual mode with the calculation of all results. All changes in filling new Form 4 FSS, approved by Order of the Ministry of Health and Social Development of the Russian Federation No. 216n dated March 12, 2012, are discussed in the article “Filling out Form 4 of the Social Insurance Fund, main changes.”
The calculation of accrued and paid insurance premiums to the Social Insurance Fund is submitted no later than the 15th day of the month following the reporting month. Policyholders with an average number of more than 50 people submit reports in electronic form with an electronic digital signature.
Advantages of manually filling out a report:
- knowledge of the relationship between indicators and calculation of results;
- the ability to copy calculations for the previous period and make changes to the copy;
- there is no need to fill out all the details of the title page and registration number on each page each time;
- the ability to carry over balances from the previous period without having a paper version of the report at hand.
The disadvantages of this option for filling out the report are fewer than the advantages:
- no automatic calculation of results;
- lack of checking the linkage of report indicators.
The calculation must include a title page and tables 1,3,6,7. The remaining tables are presented if they contain indicators.
Only one indicator can be entered in each cell; if it is missing, a dash or zero is entered. Corrections are permitted by crossing out, writing above the correct value and confirming the correction with the signature, seal of the person responsible and the date of the correction. The use of corrector is prohibited.
Filling out the title page.
At the top of each page of the calculation, the registration number of the policyholder and the code of subordination are indicated (from the Social Insurance Fund Notification about registration). An additional code is inserted through the slash (if available).
Page numbering is continuous and is done after filling out the report. Filling format from 001 to 012. All sheets are signed by an authorized person and the date of signing is indicated.
When submitting the report for the first time, the adjustment number will be 000, for subsequent reports for the same period it will be 001, and so on.
The reporting period for the first quarter will be 03, for the half-year - 06, for 9 months - 09 and the report for the year - 12. The second two cells of this field are intended for numbering applications for the allocation of insurance compensation - 01, 02, etc. If there were no requests – 00.
Calendar year is the year for which the calculation is presented. It is recorded in full, for example 2012.
The “Cessation of activity” field is filled in only in the event of termination of the entrepreneur’s activities or liquidation of the enterprise. In this case, you must put the letter “L”. Otherwise this field is not filled in.
In the “TIN” field, the policyholder’s TIN is indicated in accordance with the certificate of registration with the tax authorities. Organizations put 00 in the first two cells.
The “Checkpoint” field is filled in only by organizations; entrepreneurs enter zeros. The “OGRN (OGRNIP)” field is intended for filling in the main state registration number in accordance with the state registration certificate. registration. Legal entities put zeros in the first two cells. “OKATO code” means the code of the territorial entity from the information letter of the statistical authorities. In the “OKVED Code” field the code of the main type of economic activity is indicated.
The first three cells of the field “Insured Code” are filled in in accordance with Appendix 1 to the Procedure for filling out 4 FSS, the next two cells in accordance with Appendix 2 and the last two cells are filled in with codes from Appendix 3. Namely, Appendix 1 lists the payers of the reduced tariff and they are assigned special codes, all other insurers applying the 2.9% tariff indicate 071. Appendix 2 states that organizations and individual entrepreneurs put 01 on the simplified tax system, 02 on UTII, 03 on the Unified Agricultural Tax, all others – 00. Appendix 3 indicates the code for state and budgetary institutions - 01, all others enter - 00.
In the field “I confirm the accuracy and completeness of the information specified in this calculation”, code 1 is entered if the calculation is signed and submitted to the FSS by the policyholder (manager or individual), code 2, if the calculation is signed and submitted to the Fund by an authorized person, code 3 is added – the right to sign the settlement by the legal successor. If code 2 is entered, then in the “Document confirming the authority of the representative” field, you must enter the details of the power of attorney and attach a copy of the power of attorney to the calculation. Next, a signature, seal and date of signing the calculation are placed.
Completing section 1.
Filling out table 1
The table is filled out in rubles and kopecks.
Line 1 reflects the debt owed to the policyholder at the beginning of the year. It is equal to line 19 of the Calculation for the previous year.
In line 2 – insurance premiums have been accrued since the beginning of the year. Including: accrued at the beginning of the period plus accruals for the reporting quarter. In turn, accruals for the quarter consist of the amounts of accrued contributions for each month of the quarter. In the calculation for the 1st quarter, the amount at the beginning of the period is 0. In subsequent reports, the amount on line 2 of the previous Calculation will be the amount at the beginning of the reporting period in the current Calculation.
In line 3, the accrued insurance premiums based on inspection reports are filled in.
Line 4 reflects the amount of premiums accrued by the policyholder for previous periods.
Line 5 contains expenses of the policyholder for previous periods not accepted by the Fund based on inspection reports.
Line 6 contains amounts received from the Social Insurance Fund to the current account to reimburse expenses incurred for temporary disability and in connection with maternity.
Line 7 – return to the bank account of over-transferred contributions from the Social Insurance Fund.
Line 8 is equal to the sum of lines 1 through 7.
Line 9 reflects the Fund's debt as of the reporting date. This amount is deciphered as debt in terms of excess expenses (line 10) and (or) overpayment of contributions (line 11).
Line 12 shows the debt owed to the Fund at the beginning of the year. Including due to excess costs (line 13) and overpayments (line 14). Line 12 is equal to line 9 of the Calculation for the previous year.
Line 15 records the policyholder's expenses from the beginning of the reporting year. This amount consists of expenses at the beginning of the period and expenses for the last three months. Line 15 must be equal to line 12 of column 3 of table 2 of the Calculation.
Line 16 reflects the payment of insurance premiums from the beginning of the year, including at the beginning of the reporting period and for the last three months. When reflecting transfer amounts for the last three months, you must record the date and number of the payment order.
Line 17 – written off amount of arrears since the beginning of the year.
Line 18 is equal to the sum of lines 12, 15, 16,17.
Line 19 reflects the negative difference between lines 18 and 8. This includes the arrears. If the difference between lines 18 and 8 is positive, then we put it in line 9 and decipher it in lines 10 and 11.
Filling out table 2.
This table reflects the policyholder's expenses for temporary disability and in connection with maternity from the beginning of the reporting year. Filling is done in rubles and kopecks.
Column 3 reflects the number of days of benefit payments on lines 1, 2, 3, 4, 10. In lines 7-9 the number of payments made. In lines 5, 6, 11 – the number of benefits paid.
Column 4 shows expenses from accrued insurance premiums, incl. in column 5 at the expense of the federal budget.
Line 1 reflects payments of benefits for temporary disability, including external part-time work in line 5. Amounts and days of payments at the expense of the employer (the first 3 days of sick leave) are not present here.
Line 3 – payments for pregnancy and childbirth, including external part-time work, line 4.
Line 5 reflects the costs of paying a one-time benefit to women who registered in the early stages of pregnancy. Relevant certificate is required.
Payments of a lump sum benefit at the birth of a child are reflected in line 6.
Payments of monthly child care benefits, including for the first, second and subsequent ones, are reflected in lines 7, 8, 9.
Line 10 – payment for additional days off to care for disabled children.
And the social benefit for funeral is reflected in line 11.
Line 12 of columns 4 and 5 summarizes lines 1, 3, 5, 6, 7, 10, 11. It should be equal to line 15 of table 1 of this calculation.
Filling out table 3.
This table is mandatory and reflects the calculation of the base for calculating insurance premiums. Filled out in rubles and kopecks.
Line 1 reflects the amounts of accruals in favor of individuals from the beginning of the year and, including, for the last three months in accordance with Article 9 of Federal Law No. 212-FZ.
Line 2 includes amounts not subject to insurance premiums under the same article. This includes payments taken into account in table 2.
Line 3 records payments in excess of the established limit for calculating insurance premiums. In 2012, this value is equal to 512,000 rubles. Payments above this amount are not subject to contributions.
Line 4 – the total base for calculating insurance premiums is equal to the difference between line 1 and lines 2 and 3.
Line 5 reflects the amount of payments in favor of disabled people from line 4.
Line 6 concerns payments to individuals in the field of pharmaceutical activities, and line 7 concerns payments to ship crew members.
Check: The amount in line 4 of column 3 multiplied by the insurance premium rate must be equal to the amount in line 3 of table 1.
Filling out table 3.1.
The table is filled out by policyholders who apply a reduced rate of insurance premiums for payments in favor of disabled people.
The number of lines is equal to the number of disabled people receiving payments. And in columns 3, 4 the dates of issue and expiration of certificates of medical and social examination or VTEC are indicated.
Payments are indicated in columns 5-8 from the beginning of the year and including for the last three months.
Filling out table 4.
The table will be filled out only by policyholders who are public organizations of disabled people.
In line 1, fill in the number of all members of the organization, including the number of disabled people (line 2), and their share in the total number (line 3).
Filling out table 4.1.
This table is filled out by organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, the number of disabled people is at least 50%, and the share of the salary of disabled people is at least 25% of the wage fund.
In line 1, fill in the average number of employees, including disabled people (line 2). Next, fill in the proportion of disabled people in the number (line 3), the total wage fund (line 4), including payments to disabled people (line 5), and the proportion of wages for disabled people (line 6).
Filling out table 4.2.
The table is filled out by organizations operating in the field of information technology and applying a reduced rate of insurance premiums in accordance with clause 6, part 1, article 58 of Federal Law No. 212-FZ.
To calculate the conditions for applying the reduced tariff, all indicators (average number of employees, amount of income) are reflected for 9 months of the previous year and on a cumulative basis from the beginning of the current year. Newly created organizations fill out only column 4.
Filling out table 4.3.
Table 4.3 provides a calculation for the right to apply a reduced tariff in accordance with the given OKVED in accordance with clause 8, part 1, article 58 of Federal Law No. 212-FZ.
Line 1 reflects the total amount of income of the policyholder since the beginning of the year, including the main type of activity (line 2) and its percentage in the total amount of income (line 3). To apply the reduced tariff, this percentage must be at least 70.
Filling out table 4.4.
Table 4.4 contains calculations for the right to apply a reduced tariff for organizations operating in the field of social services, scientific research, education, healthcare, culture, art and sports, specified in clause 11, part 1, article 58 of Federal Law No. 212-FZ. The share of income from the main activity should not be less than 70%.
Filling out table 5.
The table is filled out by insurers who make payments at the expense of the federal budget to persons injured in the accident at the Chernobyl nuclear power plant, PA Mayak, at the Semipalatinsk test site, etc. For each facility, the number of recipients of payments, the number of days of payments and the amount of payments by type of insured event are entered. Total. The table is filled out in rubles and kopecks.
Filling out section P.
Filling out table 6.
The calculation of the base for calculating insurance premiums for compulsory insurance against industrial accidents and occupational diseases is carried out in rubles and kopecks.
Line 1 reflects payments in favor of employees from the beginning of the year, line 2 for the last three months, broken down by month (lines 3, 4, 5). Line 1 also states the rate of insurance premiums (column 6), discounts and surcharges to the tariff (columns 7, 8, 9) and the size of the tariff, taking into account changes.
Filling out table 7.
Table 7 calculates insurance premiums based on the accrued base and tariff from Table 6. Filling it out is similar to filling out Table 1 of Section 1.
Line 1 records the policyholder's debt at the beginning of the year, and line 10 records the fund's debt at the beginning of the year. The calculation of insurance premiums, compulsory insurance costs and payment of insurance premiums are filled out in the same way as table 1. The amount in line 2 should be equal to the amount in line 1, column 3 of table 6 multiplied by the rate of insurance premiums (line 1, column 10).
If the difference between the amounts in line 14 and line 8 is positive, then the result is written in line 9, and if it is negative, in line 15.
Filling out table 8.
Filling out table 8 is similar to filling out table 2 of section 1, with the only difference being the types of payments and benefits.
Filling out table 9.
Table 9 shows the number of victims of industrial accidents. It indicates the number of victims of accidents, occupational diseases and everything.
Filling out Form 4 FSS “manually” updated: January 25, 2017 by: Everything for individual entrepreneurs
Table 2 FSS-4 - filling On the one hand, it is regulated in sufficient detail by special legal acts, and on the other, it is characterized by a number of nuances. This is an important element of this reporting form. What information is recorded in Table 2 and what to pay attention to when reflecting it, we will consider in our article.
Filling out Table 2 4-FSS: what information is reflected in it
First of all, it should be noted that in order to submit reports to the FSS, you should use the latest version of Form 4-FSS, approved by Order of the FSS of Russia dated February 26, 2015 No. 59, dated July 4, 2016.
Table 2, which is part of the structure of Form 4-FSS, records all expenses of a business entity for insurance payments in case of employees going on sick leave or maternity leave. In addition, a separate block of Table 2 reflects expenses incurred from budget sources.
Let's look at how to work with this table in more detail. Rules for filling out table 2 4-FSS also established by Order No. 59 as amended above, however, their application in practice has a number of nuances.
Table 2 4-FSS is filled in with a cumulative total
Let us immediately note that filling out Table 2 is required only if the company provided employees with benefits subject to compensation from the Social Insurance Fund. For example, an employee was paid for sick leave starting from the 4th day of treatment.
If there is such a need, Table 2 4-FSS filled in with an accrual total Columns 1, 3, 4 and 5 are subject to.
Column 1 reflects the number of cases of assignment of payments to employees.
If we talk about column 3, it can indicate 3 different types of data:
- the number of days paid by the company as part of social insurance compensation;
- the number of payments to the company's employees;
- the number of benefits transferred.
In turn, columns 4 and 5 record, respectively, the total expenses for social payments, as well as those incurred from the federal budget.
The information reflected in columns 3, 4 and 5 is summarized from the beginning of the reporting period.
Let's take a closer look at the features of filling out the corresponding columns, as well as specific rows of the table.
Filling out column 3 in table 2: nuances
Column 3, as we noted above, reflects the number of days paid by the employer company, the number of payments and benefits.
Entering information in columns 4 and 5 also has a number of nuances.
Filling out columns 4 and 5
Column 4 should record the employer's expenses that are subject to compensation by the Social Insurance Fund under compulsory insurance programs.
Column 5 reflects the expenses incurred by the employer against budget funds:
- according to increased standards, which are determined by law, for citizens affected by radiation;
- in the form of payment of additional days off to employees caring for children with disabilities;
- in the form of additional costs for the transfer of sick leave and maternity leave, due to the inclusion of periods of service in the length of service during which the employee was not insured;
- produced in accordance with the provisions of Art. 3 of the Law “On Compulsory Insurance...” dated December 29, 2006 No. 225-FZ.
Filling out table 2 in form 4-FSS: lines 1 and 2
Line 1 of Table 2 reflects:
1. Actual expenses for insured events paid at the expense of the Social Insurance Fund:
- in column 3 - those days on sick leave that are subject to compensation by the Social Insurance Fund;
- Column 4 - amounts of expenses fully reimbursed;
- Column 5 - compensation provided from the federal budget.
NOTE! Table 2 includes only information on benefits already paid. Those benefits that have been accrued but not yet paid are reflected in line 15 of Table 1 of Form 4-FSS
2. The number of cases of assignment of both types of specified payments (in column 1 in the decoding of the line name).
Moreover, these indicators include benefits transferred to insured citizens of the Russian Federation and those countries that are members of the EAEU, but excluding benefits paid in favor of insured citizens of other states, as well as stateless persons temporarily residing in the Russian Federation.
In line 2, on the same principle as in line 1, sick leave transfers paid to external part-time workers are reflected, as well as the number of cases of accrual of corresponding payments.
The data in line 2 is part of those that form the indicators in line 1. The purpose of line 2 is, therefore, to visually present data regarding payments to part-time workers.
Filling out table 2: lines 3 and 4
Line 3 should record the same types of expenses as in line 1, as well as the number of cases for the corresponding payments - but only for transfers that are assigned to citizens of states that, in turn, are not members of the EAEU, as well as stateless persons .
At the same time, neither one nor the other should have the status of highly qualified workers. In line 4, on the same principle as in line 3, transfers of funds to external part-time workers are reflected, as well as the number of these cases.
The amounts indicated in line 4, similar to the data correlation scheme in lines 1 and 2, are a transcript of part of the amounts recorded in line 3.
Filling out table 2: lines 5 and 6
Line 5 of the table records the amounts for maternity payments, as well as the total number of situations in which these transfers were made. Line 6 reflects maternity payments to external part-time workers, as well as the number of corresponding payments.
The amounts indicated in line 6, similar to how it is implemented in the lines discussed above, are an integral part of the amounts recorded in line 5.
Filling out table 2: lines 7-11
The indicators recorded in lines 7-11 are quite close in essence.
Thus, line 7 indicates one-time payments to female employees of the enterprise who registered with medical institutions in the early stages of pregnancy.
Line 8 reflects the amounts of lump sum payments made by the policyholder upon the birth of a child.
Line 9 shows monthly child care payments, as well as the number of recipients of these funds.
In lines 10 and 11, according to the same principle, indicators on payments for caring for the 1st child, as well as the 2nd and subsequent children are entered, respectively, as decoding indicators recorded in line 9.
Filling out table 2: lines 12-13
Line 12 records the amount of compensation for additional days off for employees who care for children with disabilities. Line 13 indicates the amount of premiums paid by the policyholder from the amounts included in the previous line.
Such a decoding is a consequence of a legislative nuance: the calculation and payment of contributions from insurance compensations are due to the fact that payment for additional days off is payments based on the average earnings, that is, arising within the framework of labor relations and therefore being subject to the calculation of contributions to the Social Insurance Fund (Article 262 of the Labor Code of the Russian Federation , clause 1, article 7 of the law “On insurance premiums...” dated July 24, 2009 No. 212-FZ.)
Filling out table 2: line 14
Line 14 records the amount of funeral benefits or compensation for guaranteed funeral services paid by the insured.
Filling out table 2: lines 15 and 16
Line 15 records the amount for lines 1, 3, 5, 7-9, 12-14. Line 16 indicates for information the amount of benefits accrued and not paid (except for those accrued for the last month included in the billing period and can be paid without violating the terms for their transfer established by law).
Filling out table 2: other information
In addition, when filling out Table 2 4-FSS You need to pay attention to correctly entering other information into it. Namely:
1. Registration number of the policyholder.
If you don’t have at hand a document confirming the registration of the policyholder with the Social Insurance Fund, which reflects the corresponding number, you can find it out:
- by contacting the FSS;
- using the TIN, through the online service at https://portal.fss.ru/fss/insurant/searchInn.
2. Code of subordination.
You can find out by using the same methods as described in the previous paragraph. Thus, along with the registration number, upon appropriate request, the FSS online interface, as a rule, provides information about the FSS subordination code.
3. Page numbers.
In general, the page on which table 2 is located corresponds to number 3.
4. Dates for completing the document.
It must coincide with the date indicated on the title page of form 4-FSS.
The information on the page of form 4-FSS, which contains the table, must be certified by the responsible person on the part of the policyholder.
Where to download an example of filling out table 2 4-FSS
You can download the completed sample of Table 2 on our portal. It is available at the link below.
When filling out the form, please note the following:
- in all unfilled cells of Table 2 you should put a dash (- sign);
- line 15 summarizes the indicators of all lines except 2, 4, 6, 10, 11;
- Line 7 indicates the value defined in Art. 10 of the Law “On State Benefits...” dated May 19, 1995 No. 81-FZ, taking into account indexation (in 2016 - 581 rubles 73 kopecks);
- Line 8 indicates the value defined in Art. 12 of Law No. 81-FZ, taking into account indexation (in 2016 - 15,512 rubles 65 kopecks).
The amounts on lines 7 and 8 can be calculated taking into account regional coefficients.
Results
Table 2 of Form 4-FSS is generated as part of the report if the employer company made payments to its employees that are subject to compensation from the FSS. Table 2 provides data on all compensated insurance expenses of the employer: sick leave payments, maternity benefits in the form of various benefits.
In addition to reflecting correct data directly in the table, it is important to pay attention to entering into the sheet of form 4-FSS on which it is located other information provided for by the structure of the document.
You can learn more about the features of reporting on insurance premiums and the next upcoming changes from the articles:
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- .
Table 4 4 The Social Insurance Fund is filled out in case of accidents and occupational diseases. You must submit 4 FSS by July 20, electronically by July 25. To avoid being fined, check your report!
Read in the article:
You have to submit Form 4 to the Social Insurance Fund quarterly. See Table 1 for deadlines to report.
Table 1.When to fill out Form 4 FSS
|
On paper |
Electronically |
|
|
Are common |
By the 20th day of the next month after the reporting quarter |
By the 25th day of the next month after the reporting quarter |
|
In 2018 |
For delays in reporting 4 FSS, as well as for failure to comply with the mandatory electronic form, firms and entrepreneurs face fines - according to the law on contributions “for injuries” and administrative ones. Read about them in Table 2.
Table 2. Form 4 FSS - sanctions
|
Violation |
Culprit |
Fine under the Law on Injuries |
Administrative penalty |
|
Delay in reporting |
Firm, entrepreneur |
5 percent of the amount of “injury” contributions payable for the last three months, but: No more than 30% of the amount of contributions; – at least 1000 rubles |
|
|
Delay in reporting |
300 - 500 rubles |
||
|
Firm, entrepreneur |
200 rubles for each document |
||
|
Refusal to bring supporting documents |
Responsible person, including the manager |
300 – 500 rubles |
|
|
Wrong reporting form |
Firm, entrepreneur |
200 rubles |
|
|
Wrong reporting form |
Responsible person, including the manager |
300 – 500 rubles |
How to fill out 4 FSS: instructions for filling out
In reporting 4 FSS there is a title page and several mandatory and clarifying sections. Required to be filled out in Form 4 FSS:
- table 1 - information on remuneration to individuals, that is, on the base for contributions “for injuries”;
- table 2 – calculation of contributions “for injuries” for the period;
- Table 5 - information on special labor assessment and medical examinations.
Only in certain cases are filled out in Form 4 FSS:
- table 1.1 – information on remunerations and contributions for personnel provided to another employer;
- table 3 – information on sick leave for injuries and occupational diseases, on the financing of preventive measures;
- Table 4 – information on accidents and cases of occupational diseases.
Filling out Form 4 FSS: instructions with example
We will show the procedure for filling out 4 FSS using a numerical example. Let's consider an end-to-end example of filling out 4 FSS for the 2nd quarter of 2018, that is, for half a year, according to tables 1, 1.1, 2 and 4.
4 FSS: table 1 line 1
Table 1 of Form 4 of the Social Insurance Fund contains information on remuneration to individuals, that is, on the base for contributions “for injuries”. Read more about each line below.
Table 3. 4-FSS: procedure for filling out table 1
|
Field in Table 1 of Form 4 FSS |
How to fill out Form 4 FSS |
|
Line 1 |
The total amount of remuneration accrued to individuals subject to “injury” contributions |
|
Line 2 |
Total amount of remuneration not subject to “injury” contributions |
|
Line 3 |
Base for contributions “for injuries” - the difference between line 1 and line 2 |
|
Line 4 |
Total amount of benefits for disabled people |
|
Line 5 |
Contribution rate “for injuries” |
|
Line 6 |
Discount on contribution rate |
|
Line 7 |
Surcharge to the contribution rate |
|
Line 8 |
Date of the social insurance fund’s order to apply the supplement |
|
Line 9 |
Contribution rate taking into account adjustments for discounts and surcharges |
Example 1
How to fill out Form 4 FSS - Table 1.
Symbol LLC employs ordinary employees (contribution rate for injuries is 0.2%) and a group 2 disabled person (contribution rate for injuries is 0.12%). At the beginning of 2018, Symbol owed contributions in the amount of 290 rubles. Remunerations to Symbol employees for each month of the first half of 2018 were only subject to contributions. They are shown in the table:
Accrued contributions “for injuries” for the first half of 2018 are in the table below. In January, Symbol repaid the debt for 2017, and contributions for 2018 were transferred the following month.
Example of filling out table 1.
Table 1.1 of Form 4 FSS
Table 1.1 4 FSS: who fills it out, easy to explain. These are companies that have the right to provide hired personnel to other organizations and individual entrepreneurs under a special agreement. Such personnel receive remuneration subject to “injury” contributions at the rate of the receiving party, taking into account its discounts and allowances. Such information is reflected in Form 4 of the Social Insurance Fund separately, in Table 1.1.
So that the company providing the personnel can fill out table 1.1, the receiving party informs it:
- your main type of business;
- results of a special labor assessment at the workplaces of the provided employees;
- other information about your contribution rate “for injuries”.
Table 4.4-FSS: fill out the order section 1.1
|
Field in Table 1.1 of Form 4 FSS |
How to fill |
|
Box 1 |
Receiving party record number |
|
Column 2 |
Host registration number |
|
Column 3 |
TIN of the receiving party |
|
Column 4 |
OKVED of the receiving party |
|
Box 5 |
Total number of employees provided |
|
Columns 6, 8, 10 and 12 |
Rewards provided to employees, including disabled people |
|
Columns 7, 9, 11 and 13 |
Rewards provided to disabled employees |
|
Box 14 |
Contribution rate “for injuries” of the receiving party without adjustments |
|
Box 15 |
Tariff of contributions “for injuries” of the receiving party, taking into account discounts and allowances |
Example 2
Procedure for filling out table 1.1
Let us recall the condition of example 1 and assume that “Symbol” provided one employee to the receiving party. This employee received a salary of 105,000 rubles for the first half of 2018, including 20,000 rubles per month for the period from May to June.
Example of filling out table 1.1.
4 FSS: table 2
Table 2 contains the calculation of contributions “for injuries” for a period - for example, for six months. Continuing with the end-to-end example, the completed Table 2 looks like this.
Table 4 of Form 4 FSS
Table 4 needs to be filled out only by those companies and entrepreneurs whose employees have been involved in an industrial accident or whose occupational disease has worsened. Read more about each line below.
Table 5.4-FSS: procedure for filling out section 4
|
Field in table 4 of form 4 FSS |
How to fill |
|
Line 1 |
Total number of victims for the period |
|
Line 2 |
Number of employee deaths |
|
Line 3 |
Number of employees who received occupational diseases |
|
Line 4 |
Result of summing row 1 and row 3 |
|
Line 5 |
Number of cases resulting in sick leave |
Attached files
- Form 4-FSS.xls
- An example of filling out form 4-FSS for the first half of 2018.xls
- An example of filling out Form 4-FSS for the first half of 2018 with table 1.1.xls
