Where, in what time frame and in what form to submit the Calculation in form 4-FSS in 2018, we described in ours. We will tell you about the procedure for filling out the 4-FSS in 2018 in this material and show with an example how to fill out the 4-FSS for the 1st quarter of 2018.
Filling out 4-FSS in 2018
The procedure for filling out 4FSS in 2018 is disclosed in Appendix No. 2
The rules for filling out 4-FSS in 2018 provide for both general requirements for filling out and the procedure for filling out the title page and specific tables of the form.
Let us recall some general requirements for filling out Form 4-FSS. These requirements are most relevant for those policyholders who submit the Calculation on paper. After all, when submitting a report electronically, any program for filling out 4-FSS in 2018 will not only ensure that the report complies with formal requirements, but will check the correctness of filling out individual indicators (for example, when summing up data on accruals or paying contributions for the quarter).
As for the paper calculation, it can either be prepared on a computer and printed on a printer, or filled out by hand in block letters with a ballpoint or fountain pen in black or blue.
Only one indicator is entered in each line and its corresponding column. If there is no indicator, a dash is added.
If an error is made in the 4-FSS form, the incorrect value is crossed out and the correct value is entered. The correction is certified by the signature of the policyholder or his representative indicating the date of correction. If the policyholder has a seal, the corrections must be certified with it.
Correction of errors by correction or other similar means is not permitted.
After the form in the required volume of tables has been prepared, sequential numbering of the completed pages is entered in the “page” field in the Calculation. On each completed page, at the top, you must fill in the fields “Insured Registration Number” and “Subordination Code.” You can find this data in the notification (notice) received by the policyholder upon registration with the territorial body of the Social Insurance Fund.
At the bottom of each page of the Calculation is the signature of the policyholder (his representative) and the date of signing is indicated.
The detailed procedure for filling out the form tables is given in Appendix No. 2 to the FSS Order No. 381 dated September 26, 2016.
Please note that for those policyholders who are registered with the Social Insurance Fund of the constituent entities of the Russian Federation participating in the pilot project, the specifics of filling out form 4-FSS are approved by the Social Insurance Fund Order No. 114 dated March 28, 2017.
4FSS (latest edition) 2018: sample filling
Let us give an example of filling out for the 1st quarter using conditional digital data for form 4-FSS 2018.
Please note that when filling out 4-FSS for the 1st quarter of 2018, on the title page of the form you must indicate the reporting period code 03, and the calendar year - 2018.
We will present a sample of filling out the 4FSS for the 1st quarter of 2018 only as part of Tables 1, 2 and 5, which are mandatory for all policyholders.
You can download an example of filling out 4FSS for the 1st quarter of 2018.
Please note that expenses for temporary disability benefits and reimbursement for them from Social Insurance are not shown in Form 4-FSS from 01/01/2017. They are now reflected in the Calculation of Insurance Premiums. We talked about how to reflect compensation from the Social Insurance Fund in the RSV in a separate article.
If the policyholder submits an updated form 4-FSS for periods that expired before 01/01/2017, then it will need to show both sick leave and reimbursement of expenses incurred for compulsory social insurance in case of temporary disability. We reminded you how to do this.
Among the mass of reporting materials, form 4-FSS should be noted. It is rented both quarterly and annually within the time limits specified by law. All enterprises that pay insurance premiums rent it out. The filling rules are adjusted annually, so you need to check them before drawing up the next report.
Basic Rules
Every year, organizations making insurance contributions to the treasury are required to submit a report drawn up in Form 4-FSS to the Social Insurance Fund. The document reflects the contributions that the company accrues:- for social insurance;
- transfers for payments related to industrial injuries.
The form of delivery depends on the number of employees. With a staff of 25 people or less, not only an electronic, but also a printed version is required. If the state is higher than the specified value, an electronic form is sufficient.
Registration procedure
The document is filled out in accordance with regulations and amendments made to them in the following order:- A title page is drawn up.
- The data is entered into section 1.
- Section 2 is completed.
Title page
The following information is recorded on the title page:- Enterprise registration number. Consists of 10 cells located at the top of the sheet.
- The 5-cell subordination code is also at the top.
- Correction number. Provided in the form valid at the time the errors were discovered.
- Accounting period code, which depends on the period for which the report is submitted. So: quarter – 03; six months – 06; 9 months – 09; year - 12.
- Calendar year – contains an indication of the year for which the report is being prepared. For example, 2016.
- Termination of activities. Assumes filling only in the case of . In such a situation, the letter “L” is placed.
- The full name of the organization as stated in the charter.
- or OGRNIP. If the code consists of fewer numbers than cells, zeros are placed in front. For example, 00567749.
- The policyholder's code, which identifies the code, taxation regime (taken from the document to the "Procedure for filling out the calculation of contributions", appendices 1 and 3), fields for recording the type of institution - budgetary or legal government.
- Contact number.
- Registration address.
- Average number of employees.
- Number of calculation sheets and application pages.
- Completeness of information is confirmed using a code.
- Signature and date.
- Seal of the organization.
Completing section 1
The section contains information on contributions related to social insurance. Data on the accrual and payment of funds during the reporting period is entered here.Consists of nine main tables:
The first section ends with Table 5.
Completing section 2
This section contains information about insurance charges related to injuries.Consists of five tables:
The second section ends on the 10th table, on which the signature of authorized persons and the seal of the organization are affixed.
Since reporting for 2017, Form 4-FSS has changed (Order of the Federal Tax Service of the Russian Federation dated September 26, 2016 N 381) - now it is presented only for contributions for injuries, the remaining contributions are administered by the Federal Tax Service. The report must still be submitted to the Social Insurance Fund.
Report 4-FSS in 2019, form - free download
The form includes a title page and 6 tables. All policyholders, without exception, fill out the title page, tables No. 1, 2 and 5. Other indicators are entered only if available, and there is no need to submit them if data is missing. Empty lines of the 4-FSS form are always crossed out.
Important! Don’t forget to indicate at the top of each page your registration number and five-digit subordination code, which are assigned to each company upon registration with the Social Insurance Fund at the beginning of its activities.
Organizations with more than 25 employees are required to submit Form 4-FSS via the Internet; to do this, use our service Kontur.Extern. Our service contains only current forms and templates, and reports are generated automatically based on the entered numbers. The system allows you to track the status of the report, receive control protocols and receipts for receiving electronic reports from the Social Insurance Fund portal. Even if the FSS receiving gateway is unavailable at the time of sending, you will have evidence that your reports passed through our server on time.
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How to fill out the title page
The principle of filling out the title page is no different from filling out the title pages of other reporting forms.
The deadline for submitting a report to the Social Insurance Fund in Form 4-FSS for the 1st quarter of 2016 is approaching. We have prepared detailed instructions for filling out this calculation form, taking into account all changes and amendments.
Calculation in form 4-FSS must be submitted to their territorial body by all organizations and entrepreneurs that have employees. The deadline for submitting this report is until the 20th day of the month following the reporting quarter in paper form and until the 25th day in electronic format.
Form 4-fss latest edition 2016 was approved by order dated February 25, 2016 No. 54, which amended the order of the FSS of Russia dated February 26, 2015 No. 59. Therefore, when filling out the report, you must be guided by both documents, and it is best to download the new one from latest edition of the order. Let's take a closer look at the reporting form.
Report form
Form 4-fss for the 1st quarter of 2016 consists of a title page and tables that must be filled out only if certain indicators are included in the accounting. It is mandatory for all employers to fill out the title page and tables 1, 3, 6, 7 and 10. The remaining tables 2, 3.1, 4, 4.1, 4.2, 4.3, 5, 8, 9 need to be filled out only if data is available. Otherwise, these sheets simply do not need to be submitted to the territorial body of the FSS of Russia. According to the general requirement, only one indicator can be entered in one column or line; if there is no data, then a dash is entered. You can download the new 4-fss form in 2016 Here. In addition, the article provides the procedure for filling out 4 fss.
Download form 4-FSS in excel format
Filling out the title page
The new form 4 fss has a changed title page, compared to the previous version of the document. Policyholders must fill it out in its entirety, with the exception of the subsection “To be completed by an employee of the territorial body of the Fund.” In 4-FSS for the 1st quarter of 2016, you need to fill in only the first two cells in the “Reporting period (code)” field. However, if the employer applied to the Social Insurance Fund of the Russian Federation with an application to allocate funds to pay insurance coverage in favor of the employee, he must also fill out the last two cells in this field.
Sample of filling out the title page of Form 4 FSS for the 1st quarter of 2016
Since the reporting periods for social contributions are quarter, six months and nine months, in the calculation for the 1st quarter of 2016 it is necessary to enter code “03”. If the organization is in the process of liquidation, then in the “Cessation of activities” field it is necessary to enter the code “L”. Otherwise, you do not need to fill in this field. However, the “Full name” field must be filled in by all policyholders. It must indicate the name of the organization as stated in the constituent documents.
In addition, you should enter all the details of the organization (TIN, KPP, OGRN). In this case, you should pay attention to the fact that in the “TIN” field, all organizations must indicate “00” in the first 2 cells. Since 2016, in the fields for indicating the address in the new 4fss form, the “District” field has appeared. It needs to be indicated only if it is in the constituent documents of the organization.
Particular attention should be paid to the “Payer code” field. It must indicate the correct category of insurance premium payer, which can be found in the table from appendices No. 1-3 to the order of the FSS of Russia. Moreover, in the first 3 cells of the field the code from Appendix No. 1 is filled in, in the next two cells - from Appendix No. 2, and in the last cells - from Appendix No. 3. Errors may lead to the fact that the report will not be accepted by the regulatory authority.
In field 4 of the FSS, latest edition 2016 “Average number of employees,” you must indicate the number of all insured employees of the organization. However, this is not the listed number of employees at the time of compilation of the report, but the number calculated in accordance with the annual instructions of Rosstat. Please note that in the field intended for filling out the indicator “of which: “women””, you must also indicate the average number of women employed in the organization for the reporting period (calculated using the form).
After the entire report has been completed, its pages must be numbered and their number must be entered in the “Calculation submitted to” field.
Filling out table 1
In the “OKVED Code” field, it is necessary to indicate the policyholder’s code in accordance with the All-Russian Classifier of Economic Activities only if the organization submitting the calculation applies a reduced tariff in accordance with Article 58 of the Federal Law of July 24, 2009 No. 212-FZ insurance premiums.
In this table of the new Form 4 FSS from 2016, all mutual settlements with the FSS of Russia should be indicated. Including the amount of debt the organization has for insurance premiums as of January 1, 2016. To check this indicator, it must be compared with the data from line 19 of section 1 of the calculation for 2015. It does not change throughout the calendar year.
It is imperative to indicate the amount of insurance premiums that were accrued in the reporting period and are subject to payment to the Fund. It is necessary to detail this amount by month - in the 1st quarter it will be January, February and March. As shown in the sample form 4 fss for the 1st quarter of 2016.
The amount of contributions additionally accrued to the organization by specialists of the Federal Social Insurance Fund of the Russian Federation based on the results of desk and on-site inspections should also be indicated in the column of the policyholder’s obligations. Provided that it was in the reporting period. Otherwise, you need to put a dash. In addition, the amount of additional accrued contributions for previous reporting periods and the amount of the organization’s expenses for social insurance, which was not accepted by social insurance for offset, are reflected.
In the sixth line of Table 1 of Form 4 of the Social Insurance Fund for the 1st quarter of 2016, we indicate the amount of money that the company received from the Social Insurance Fund of the Russian Federation and was used to pay social benefits to employees. The amount of funds returned to the organization from the Fund as overpaid is reflected separately. Line 8 shows the sum of lines 1-7, it is the control. The organization must reflect in the report the amount of all insurance premiums transferred to it. They must be detailed, indicating all the numbers and dates of the payments with which they were listed for three months of the quarter.
The Fund's debt to the policyholder at the end of the reporting period is reflected below. This means that in the calculation of Form 4FSS for the 1st quarter of 2016, you should indicate the amount of debt as of March 31, 2016. The amount of social insurance debt must also be reflected as of January 1, 2016. In this case, the verification lines will be lines 9-11 from Form 4 FSS 2015, the form of which can be downloaded for free on the official website of the FSS of the Russian Federation. The amount of arrears that social insurance wrote off from the organization is separately highlighted. Line 18 reflects the sum of indicators of lines 12, 15-17, for control. Below you should indicate the amount of the organization's debt to the fund at the end of the reporting period, that is, as of March 31, 2016.
Filling out table 2
In this section of form 4 FSS for the 1st quarter of 2016, you must indicate all information about the organization’s expenses in the reporting period made for the purposes of compulsory social insurance. First, you should indicate the number of days paid to employees for being on sick leave, as well as the number of payments made for temporary disability of employees and the number of benefits paid.
In line 1 of Form 4 FSS for the 1st quarter of 2016, you should indicate the number of cases of temporary disability benefits and their amount, which was paid from the funds of the FSS of the Russian Federation. Expenses for paying benefits for sick leave for external part-time workers are reflected separately (data for foreign citizens and stateless persons in both cases are not subject to reflection in the calculation).
Amounts of funds offset against insurance premiums that should have been transferred to the Fund are reflected on an accrual basis. In field 6, you should separately highlight information about social benefits for workers paid by the federal budget. Line 16 must reflect the amount of benefits that were accrued but not paid to insured citizens. As a rule, these are benefit amounts for the last calendar month of the quarter. In the 4 fss new form 2016 this is March 2016. Please note that you need to indicate only those benefits for which the payment deadline has not been missed.
Filling out table 3
This section of Form 4 FSS for the 1st quarter of 2016 is intended to reflect the organization’s base subject to contributions for compulsory social insurance by virtue of social security legislation. Line 1 reflects the amount of payments that were accrued based on the income of all employees of the organization. Traditionally, detail is required by month of the reporting quarter. Next, payments in favor of employees who are not subject to insurance premiums are reflected. The next field (marked in the picture) is filled in only if in the reporting period there were payments that exceeded the maximum amount subject to social security contributions. In 2016, this limit of payments according to the base in the FSS of Russia is 718 thousand rubles. The final line of the report 4 fss 2016 should indicate the actual payment base for calculating insurance premiums. It is calculated as the difference between lines 1-3. This information also requires detail.
- payments from pharmacy organizations;
- payments to crew members of sea and river vessels (with the exception of tankers intended for storing oil in seaports of the Russian Federation);
- payments to employees of individual entrepreneurs using the patent taxation system;
- payments made by Russian employers in favor of foreign citizens and stateless persons (with the exception of highly qualified specialists from the list of the Ministry of Labor and citizens of the EAEU member states).
Filling out table 5
Form 4 FSS 2016 contains data on such benefits as:
- temporary disability benefits; pregnancy benefits;
- monthly child care allowance (with details for 1st, 2nd, 3rd and subsequent children);
- payment of additional days off to parents of disabled children; insurance premiums accrued to pay for such additional days off.
Employers must not only indicate all amounts, but also detail them by category of workers, highlighting the liquidators of accidents at the Chernobyl nuclear power plant, employees of the Mayak PA and the Semipalatinsk test site.
In 4fss, latest edition 2016, it is necessary to show the base, tariff rates and mutual settlements with the Fund for insurance premiums for injuries. All policyholders, without exception, must enter the OKVED code in this section. The tariff rate for insurance premiums for injuries and occupational diseases depends on the occupational risk class assigned to each employer. It depends on the type of economic activity of the organization, so employers who operate in several areas at once may have several occupational risk classes at once. All of them must be indicated in the calculation. Therefore, this section is filled out as many times as there are classes assigned to the employer.
The new Form 4 of the FSS should indicate the average number of disabled people working in the organization, as well as the number of employees who are employed in work with harmful or hazardous production factors.
Completing Table 6
The procedure for filling out 4 FSS assumes that in this table you need to enter the amount of payments in favor of employees. They are reflected on an accrual basis from the beginning of the year. Each of the three months of the current reporting period is indicated separately. Next, you should indicate the amount of payments that are not subject to insurance premiums for injuries. Traditionally with detail. Line 3 indicates the difference between these two indicators, which will be the basis for calculating insurance premiums. In line 4, you need to highlight all payments made to disabled employees. The amount of the organization's insurance rate should be indicated in line 5. If you have the right to a discount, its percentage must be indicated. And the tariff surcharge, accordingly, is entered in line 7, the next field will indicate to the inspectors the date when this surcharge was set. The final tariff must be indicated with two decimal places.
Filling out table 10
In this section, it is necessary to indicate the fact of a special inspection of working conditions, the number of workplaces in fact and at the time of the inspection, as well as the class 3 or 4 assigned to the workplaces.
Filling out table 4 form 4fss for the 1st quarter of 2016
Calculation 4 fss latest edition, a sample of which is given above, can be sent to the Social Insurance Fund in electronic form. The electronic format of Form 4 FSS can be downloaded for free on the official website of the Fund. You can also prepare a report on Form 4-FSS in accounting programs. The deadline for submitting calculations for the 1st quarter of 2016 in electronic form is April 25, 2016.
This instruction will help you fill out the calculation of 4 Social Insurance Funds for the 1st quarter of 2016, taking into account all changes in legislation and social insurance recommendations. On the St. Petersburg legal portal you can always find the most current reporting forms and legal acts governing them.
The service allows you to:
- Prepare a report
- Generate file
- Test for errors
- Print report
- Send via Internet!
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;
5.6. 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;
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 on 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;
5.11. In the field "OKVED Code" the code is indicated according to the All-Russian Classifier 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 dated 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 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:
7.1. 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 policyholders 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 of July 24, 1998 N 125-FZ" of the Calculation form
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 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;
11.2. 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 audits;
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;
- 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;
11.12. 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 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;
12.2. 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 period" 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 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)
