Report 4 fss how to fill out correctly. How to fill out a report: innovations

The new form 4-FSS for the 4th quarter of 2017 has been updated. The changes affected the title page and table 2. A sample of filling out the 4-FSS for 2017 will help you compile your form without errors.

Form 4-FSS for the 4th quarter must be submitted no later than January 22, 2018, if reporting on paper. Or no later than January 25, if you fill out the calculation electronically.

In this article:

The procedure for filling out form 4-FSS for the 4th quarter of 2017 in 2018

In form 4-FSS for 2017, only sections on. There is no need to reflect contributions for insurance for temporary disability and maternity. Since 2017, companies and individual entrepreneurs have been transferring them to the tax office. Accordingly, such social contributions must be shown in the calculation of insurance premiums for the Federal Tax Service.

The instructions for filling out the calculation in Form 4-FSS for the 4th quarter of 2017 (year) are the same as for the calculation for the 3rd quarter (9 months). The form consists of six sheets. Previously there were fifteen of them. All policyholders must include in the calculation:

• title page;
• tables 1, 2 and 5.

Include the same sheets in the zero 4-FSS for the 4th quarter of 2017, but the filling pattern will differ in dashes in all lines and columns where there is no data. An exception is column 3 of table 5. If you did not conduct a special assessment of working conditions or certification of workplaces, indicate in column 3 of table 5 the total number of workplaces.

Two more sheets are intended for situations that not all companies and individual entrepreneurs have. The table below will help you understand filling out the 4-FSS calculation for the year (4th quarter of 2017).

• How to fill out and submit reports

What tables to fill out in the new 4-FSS calculation

Table number	What table is this in the old 4-FSS
Always fill out
Table 1 - here you calculate the amount that is subject to contributions for injuries	Table 6
Table 2 - reflects settlements with the Social Insurance Fund for contributions to injuries: balance at the beginning and end of the period, accrued and transferred amounts, expenses for benefits, compensation from the fund	Table 7
Table 5 - shows the results of the special assessment	Table 10
Fill out if your company sends employees to work in other organizations
Table 1.1 - calculation of contributions for employees whom the company outsourced. Type of activity, OKVED, contribution rate, enter not your own, but the host party’s	Table 6.1
Fill in if there have been accidents in the company
Table 3 - for injury benefit costs	Table 8
Table 4 - show the number of people who were injured at work during the reporting period	Table 9

The procedure for filling out the calculation of form 4-FSS for the 4th quarter of 2017

Please include your policyholder registration number at the top of the form on each page. Take it from the notice that the territorial body of the FSS of Russia issued during registration.

In the “Subordination Code” field, indicate the five-digit code of the territorial body of the Federal Social Insurance Fund of Russia in which the policyholder is registered. The first four characters are the unit code of the FSS of Russia. The fifth character characterizes the policyholder, usually the number 1. But there are other meanings:

• 2 - separate division;
• 3 - citizen.

Filling out the title page

When first filling out the calculation in Form 4-FSS for the 4th quarter of 2017, put “000” in the “Adjustment number” field on the title page. If you are specifying it, please indicate the serial number of the correction:

• “001” when you are clarifying the 4-FSS calculation for the first time;
• “002”, when they decided to clarify the calculation of 4-FSS for the second time, etc.

If you are submitting a calculation based on the results of the reporting or billing period (for 1 quarter, half a year, nine months and a year), fill in only the first two cells of the “Reporting period” field. For example, when filling out the 4-FSS calculation for the 4th quarter of 2017, indicate “12”, and put dashes in the next two cells.

If you are submitting a calculation to receive insurance compensation, then fill out only the last two cells. Indicate the number of requests for insurance compensation: “01”, “02”, etc. (clause 5.4 of the Procedure, approved by order of the Federal Insurance Service of Russia dated September 26, 2016 No. 381).

In the “Calendar year” field, indicate the year for which you are making the calculation. In our example this will be 2017.

Place the letter L in the “Cessation of activity” field only upon liquidation of the organization or upon termination of the entrepreneur’s activities. In other situations, when filling out the 4-FSS calculation for the 4th quarter of 2017, do not write anything in this field.

Indicate the name of the organization as written in its charter. For citizens, you must indicate your last name, first name and patronymic (if you have one). Make sure that the data matches the passport of the Russian citizen.

An example of filling out a title page for 2017

Table 1

When filling out Table 1 of the 4-FSS calculation for the 4th quarter of 2017, show the calculation base for contributions for insurance against industrial accidents and occupational diseases. The amount of the insurance tariff for this type of premium depends on the class of professional risk assigned to the organization (Article 1 of the Federal Law of December 22, 2005 No. 179-FZ, Article 1 of the Federal Law of December 1, 2014 No. 401-FZ).

In turn, the class of professional risk depends on the type of economic activity of the organization. The classification of types of economic activities was approved by order of the Ministry of Labor of Russia dated December 30, 2016 No. 851n. Multidisciplinary organizations with divisions whose activities differ from the main one can be classified into several occupational risk classes.

If all of the organization’s activities are classified as one occupational risk class, fill out the calculation in Form 4-FSS for the 4th quarter of 2017 once. Indicate all indicators in it for the organization as a whole.

If an organization has divisions with higher (lower) occupational risk classes, make a calculation using Form 4-FSS for the 4th quarter of 2017 for each of them.

In line 1 of Table 1 of the 4-FSS calculation for the 4th quarter of 2017, fill out the calculation base for calculating contributions, that is, the total amount of payments subject to insurance premiums. On line 2 - the amount of payments that are not subject to insurance premiums.

On line 3, reflect the base for calculating contributions. It is equal to the difference between the indicators in lines 1 and 2. And in line 4, indicate the amount of payments in favor of the disabled.

In column 3, provide the indicators calculated on an accrual basis from the beginning of the year. And in columns 4-6 - indicators for the last three months.

In line 5, indicate the amount of the insurance rate established for the organization or for its separate division. In the example of filling out 4-FSS in 2017 (below), the minimum tariff is 0.2 percent. It may be different for your company.

If to the insurance premium rate, indicate the discount percentage in line 6.

If the organization applies a surcharge to the insurance premium rate, indicate the percentage of the surcharge on line 7. And in line 8 - the date of the order of the territorial branch of the FSS of Russia to establish the allowance.

In line 9, reflect the final rate of insurance premiums, taking into account the discount or surcharge. Round the tariff value to two decimal places. For example, 0.25 (clauses 7.1-7.9 of the Procedure, approved by order of the FSS of Russia dated September 26, 2016 No. 381).

Table 1

Table 1.1

Table 1.1 is filled out only by employers who temporarily transfer their employees to other organizations or entrepreneurs. Insurance premiums from payments to these employees are calculated by the “sending party,” that is, the employer.

Fill in as many rows in Table 1.1 as to how many organizations and entrepreneurs you sent employees to. In each, indicate:

• in column 2 - registration number in the FSS of Russia;
• in column 3 - TIN;
• in column 4 - OKVED.

In column 5, enter the total number of employees who temporarily worked in other organizations during the reporting period. In columns 6, 8, 10 and 12, reflect payments to these employees:

• for the reporting or billing period (quarter, half-year, nine months or year);
• for each of the last three months.

In columns 7, 9, 11, 13, separately indicate payments to disabled people for these periods. If there are none, put dashes.

Column 14 - for the insurance rate of the receiving party (without a discount or surcharge). And in column 15, indicate the indicator taking into account the discount or surcharge with two decimal places. If the receiving organization does not have discounts or surcharges on the insurance rate, put a dash in column 15. This is provided for in paragraphs 8-9.9 of the Procedure approved by Order No. 381 of the FSS of Russia dated September 26, 2016.

table 2

In line 1 of Table 2, reflect the debt to the Social Insurance Fund of Russia at the beginning of the year. This indicator does not change during the billing period.

On line 2, reflect the amount of accrued insurance premiums at the beginning of the period and for the last three months, broken down.

On line 3, indicate the amount of insurance premiums accrued based on reports of on-site and desk inspections. And on line 4 - the amount of insurance premiums that were not accepted for offset based on the results of on-site and desk audits.

On line 5 you need to reflect the insurance premiums that the policyholder himself has accrued for previous periods.

On line 8, enter the total amount. You will get it by adding rows 1 to 7 of this table.

On line 12, indicate the debt of the Federal Social Insurance Fund of Russia to the policyholder at the beginning of the year.

On line 15, indicate the costs of compulsory social insurance on an accrual basis from the beginning of the year with a breakdown for the last three months of the period.

On line 16, reflect the insurance premiums that were transferred to the Social Insurance Fund of Russia, broken down for the last three months.

On line 17, indicate the amount of the written off arrears that is registered with the policyholder, as well as the debt that is not subject to collection by a court decision. That is, the arrears that the FSS of Russia does not have the right to collect due to the expiration of the statute of limitations.

On line 18, enter the total amount. You will get it by adding rows 12 to 17 (except 13 and 14) of this table. On line 19, reflect the insured's debt at the end of the billing period. Including on line 20, indicate only the amount of debt for which the payment period has expired.

Sample of filling out Table 2 of the 4-FSS calculation for 2017 (4th quarter of 2017)

Table 3

Fill out Table 3 of Form 4-FSS if, during the reporting period, you paid hospital benefits in connection with work-related injuries and occupational diseases, financed measures to prevent injuries, and incurred other expenses for insurance against accidents and occupational diseases. A complete list of such expenses is in paragraph 1 of Article 8 of the Federal Law of July 24, 1998 No. 125-FZ.

In the table, indicate cumulatively the expenses that have been incurred since the beginning of the year. On line 1, reflect the paid temporary disability benefits due to industrial accidents. Line 2 - information about benefits for external part-time workers. Line 3 - information about benefits to citizens who suffered in other organizations.

In line 4, write down data on benefits related to occupational diseases. Line 5 contains information about benefits for external part-time workers. Line 6 contains information about benefits to citizens who suffered in other organizations.

In line 7, enter information about payment for vacations for sanatorium-resort treatment of employees (in addition to annual paid leave).

Complete line 9 if you took any preventive measures during the year to reduce industrial injuries and occupational diseases.

Line 10 is final - in it indicate the sum of lines 1, 4, 7 and 9. The indicator in line 10 must coincide with the amount in line 15 of table 2 (clause 12.1-12.6 of the Procedure, approved by order of the FSS of Russia dated September 26, 2016 No. 381 ).

Table 4

Fill out Table 4 of Form 4-FSS if during the year the policyholder had accidents at work or was diagnosed with an occupational disease.

On line 1, indicate the number of employees who were injured at work during the year. On line 2, additionally decipher how many people died due to accidents. Take the data from industrial accident reports (Form N-1).

On line 3, indicate the number of employees who were diagnosed with occupational diseases during the year. Take the data to fill out from the reports on the case of occupational disease (approved by Decree of the Government of the Russian Federation of December 15, 2000 No. 967).

In line 4, show the sum of the indicators in lines 1 and 3. On line 5, indicate the number of cases at work or occupational diseases that resulted only in temporary disability (clause 13.1-13.4 of the Procedure, approved by order of the FSS of Russia dated September 26, 2016 No. 381).

Table 5

In Table 5, indicate data on special assessment of working conditions and medical examinations. In columns 3-6 of Table 5, indicate the total number of workplaces that are subject to special assessment, and the number of workplaces that have already been inspected (including those classified as harmful and hazardous working conditions). Fill out the columns based on the report on the special assessment of working conditions.

In columns 7-8 on line 2, indicate the number of employees who work in harmful and dangerous working conditions and must undergo mandatory and preliminary medical examinations. Fill out the columns based on the final reports of the medical commissions. Determine the number of employees as of the beginning of the calendar year.

In relation to homeworkers and remote workers, a special assessment of working conditions is not carried out - there is no need to indicate their number in line 1, columns 3-6 of Table 5. However, if such employees are employed in jobs that require preliminary and periodic medical examinations, then indicate their information in line 2, column 7-8.

This is provided for in paragraphs 14.1-14.4 of the Procedure approved by Order No. 381 of the FSS of Russia dated September 26, 2016.

If you have not carried out a special assessment of working conditions or certification of workplaces, fill out table 5 anyway: in column 3 indicate the total number of workplaces, and in columns 4, 5 and 6 put dashes.

Sample of filling out Table 5 for the 4-FSS report

What to consider when filling out 4-FSS in 2018

The Fund has approved the specifics of filling out 4-FSS for companies participating in the pilot project. The changes are already in effect (order of the Federal Insurance Service of the Russian Federation dated March 28, 2017 No. 114). The pilot project companies should not reflect benefits and other expenses for injury insurance - these are lines 15 of Table 2 and Table 3. After all, benefits and other insurance expenses are paid by the fund. Similar rules were in effect for the old form 4-FSS. If the company mistakenly filled out unnecessary indicators, submit an amendment.

Fine for failure to submit 4-FSS for the 4th quarter of 2017

An insured who fails to submit a report on time will be fined under paragraph 1 of Article 26.30 of Federal Law No. 125-FZ of July 24, 1998. The fine is 5 percent of the amount of contributions accrued over the last three months. It is paid for each full or partial month of delay. The law also has a maximum amount - 30 percent of the amount of contributions according to the calculation. Officials also provided for a minimum amount of 1,000 rubles.

In addition to the policyholder himself, the director also faces a fine. The fine ranges from 300 to 500 rubles. (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

If for some reason you do not agree with the decision of the territorial office of the fund, you can appeal it.

How to submit 4-FSS calculations for the 4th quarter of 2017 in 2018

The method of submitting the calculation depends on the number of employees. If the average number of employees of the policyholder for the previous year:

• exceeds 25 people, then submit payments in form 4-FSS only electronically. This procedure also applies to newly created organizations with more than 25 people.
• 25 people or less, then you have the right to submit calculations in Form 4-FSS both on paper and electronically.

If you have to report electronically, but submitted the calculation on paper, then there will be a fine of 200 rubles. (Article 26.30 of the Federal Law of July 24, 1998 No. 125-FZ). The form for both cases is the same (approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381).

In 2015, social insurance contributions began to be levied on payments in favor of foreign workers. The procedure for filling out Form 4 of the Social Insurance Fund has changed: new tables have been added, calculations are made with an accuracy of kopecks, additional accrued amounts must be reflected based on the results of both on-site and desk audits.

 

At the end of last year, changes were made to all legislative acts regulating the payment of insurance premiums. Let us dwell in more detail on the calculation of the taxable base and deadlines for submitting reports, and then look at an example of how to fill out Form 4 of the Social Insurance Fund, approved by the latest Order No. 59 of 02/26/2015.

Procedure for submitting reports

All organizations and individual entrepreneurs that have employees and pay their salaries are required to submit the report (Part 1.Article 5, Part 1.Article 9, No. 212-FZ of July 24, 2009). It reflects information about accrued and paid social insurance payments:

• in connection with temporary disability and maternity, section. I (No. 256-FZ dated December 29, 2006);
• from injuries and occupational diseases received at work, section. II (No. 125-FZ dated July 24, 1998).

Contributions to the Social Insurance Fund are not paid on remuneration paid under contract agreements. Insurance against industrial injuries is provided only if it is expressly provided for in the agreement.

Reporting is submitted quarterly to the territorial body at the place of registration of the policyholder. Reporting periods: 3, 6, 9 and 12 months. It is allowed to submit information by a separate division at its location if it independently calculates salaries and has a separate balance sheet and current account.

Responsibility for violations

For late submission of a report to the Social Insurance Fund, different fines are provided for payments for V&M and injuries. In the first case: this is a penalty in the amount of 5% of the accrual for the last 3 months of the reporting period; but not less than 1000 rubles and not more than 30%. The same sanctions apply in the second case - with a delay of up to 180 days, but the minimum is 100 rubles. If the report is submitted later, the fine will be 30% of the total amount payable, plus 10% for each month starting from day 181; the upper threshold is unspecified. An administrative fine of 300 to 500 rubles may be imposed on officials.

New changes since 2015

• Accruals under employment contracts with foreigners are now subject to contributions to pay for temporary disability and maternity. They receive appropriate compensation provided that the employer has transferred funds to the Social Insurance Fund for at least 6 months.
• The amount of non-taxable compensation upon dismissal is limited: 3 times the average monthly salary (in the regions of the Far North - 6 times), (clause 2, clause 1., Article 20.2 No. 125-FZ of July 24, 1998).
• The limit for accrual is set at 670 thousand rubles per year per employee (Government Decree No. 1316 of December 4, 2014).
• The amount of child benefits has changed. For caring for the first child, the minimum amount is 2,718.34, for the second and subsequent children - 5,436.67 rubles. One-time payments: at birth - 14,497.80, when registering in the early stages of pregnancy - 543.67 rubles.
• Organizations with more than 25 employees are required to submit reports electronically, using an enhanced qualified digital signature (from 50).
• Amounts to be transferred are calculated to the nearest kopeck (Part 7, Article 15 No. 212-FZ dated July 24, 2009).
• The reporting deadlines have changed. Form 4 FSS must be submitted before the 20th day (on paper) and before the 25th day (electronically) of the month following the end of the reporting period.

Brief instructions for filling out the report

The form consists of a title page and 2 sections, designated by Roman numerals (I, II). The first contains 9 tables, the second - 5, total: 14 pages (8.9 tables are combined on one). They are filled in with blue or black paste in block letters (this can be done using technology), and dashes are placed in the free cells.

Attention. If there is no data to fill out individual parts of the calculation form, they do not need to be generated and submitted. But there should not be less than 6 pages, since the title, appendices 1, 3, 6, 7, 10 are mandatory for all fee payers.

Example.

The dispensary of Narcissus LLC employs 23 people; for the 1st quarter, a salary of 1,149,700 rubles was paid. At the beginning of the year there were no debts or overpayments. In January, one employee was sick for 15 days; he received 10,500 rubles on sick leave, of which 2100 at the expense of the enterprise (3 days) and 8 400 at the expense of social insurance. Information was submitted on April 15, 2015, on the day of delivery, payments for March were not transferred.

This example generates a report that can be used as a sample. Nowadays, many services offer to fill out FSS Form 4 online for free, but you can always print and save the data. It is more practical to use an Excel file.

Title page, page 001

As usual, all information about the organization is filled in there. Let's pay attention to some points noted in Figure 1:

1. period: when submitting a report, only the first two cells are filled in, when applying for funds for payment - only the second two;
2. the code is entered in accordance with appendices No. 1 (first 3 digits), 2 (second 2), 3 (third digits) to the Order dated February 26, 2015; in the example given, he says that the Narcissus dispensary calculates contributions at the general rate, does not belong to government agencies and is not subject to preferential taxation;
3. When filling out a 13-digit registration number, the first 2 digits are entered as zeros.

Section I. Tables.

No. 1. (page 002)

It indicates: accruals for VNiM for the reporting period - 1 quarter. 2015, expenses for sick leave at the expense of the Social Insurance Fund, amount transferred. Since the last month of the quarter was not paid, the debt to the fund is shown. The OKVED code is filled in only by organizations paying contributions at reduced rates and corresponding types of activities (clause 8, 11 part 1; part 1.4, 1.5 article 58 No. 212 -FZ).

No. 2. (page 003)

Contains information about the number of days of temporary disability and benefits paid from the fund; its form is slightly modified. If there were no such payments, the application is not included in the report.

No. 3. (page 004)

Figure 2 shows how to fill out Table 3 of Form 4 of the Social Insurance Fund. The total amount of accrued salary from which contributions must be withheld is reduced by the benefits paid. As a result, the base for accrual for VNIM remains. Line 3 is filled out only if there are payments exceeding the maximum established amount for 2015: 670,000 rubles. Lines 5 - 7, respectively, if the specified conditions are met.

We add that this is required because the tariff for SPT (5) for 2012-2018 is 0, and for foreign workers - 1.8%.

№ 3.1.

Included in the report if during the reporting period there were payments in favor of foreigners working under a patent. Citizens of the EAEU and highly qualified specialists are not indicated in it.

№ 4.

It is intended for companies engaged in the implementation of intellectual property results, operating in the field of information technology and in special economic zones, paying insurance premiums at preferential rates established by Part 3 of Article 58 No. 212-FZ.

№ 4.1.

Filled out by individual entrepreneurs and organizations using the simplified tax system, as well as combining this system with UTII for certain types of activities or the patent system, which have the right to pay at the reduced rates provided for in Part 3.4. Article 58 No. 212-FZ.

№ 4.2.

This table is mandatory only for non-profit associations using a simplified taxation system, operating in the field of social services, healthcare, culture and sports, paying fees according to the tariffs of Part 3.4. Article 58 No. 212-FZ. No. 4.3.

Payers working for PSN must fill out this application in relation to the salaries of employees engaged in the relevant activity. A separate line is filled in for each patent used. Exceptions: individual entrepreneurs leasing their own real estate (houses, land), engaged in retail trade and providing catering services through stationary facilities with an area of ​​less than 50 square meters. m.

№ 5.

It is formed by organizations that, during the reporting period, paid maternity benefits, child care benefits, paid additional leave to mothers of disabled children, and so on. Everyone who fills out table 5 of form 4 of the Social Insurance Fund must ensure that the data in column 5 coincided in Appendices 5 and 2 (Figure 3).

Section II. Tables.

The data in this section is filled out taking into account OKVED codes and the Procedure for classifying an organization as an occupational risk, approved by Order of the Ministry of Health and Social Development No. 55 of January 31, 2006 in accordance with the Classification (No. 625n of December 25, 2012).

No. 6.(page 005)

Represents the calculation of the base for insurance against industrial injuries. It must include the code of the main activity. In the example given, the taxable amount is the same for both sections (Tables 2 and 6), code 85.11.2 is risk class 1, the corresponding tariff is 0.2%.

No. 7.(page 006)

Let's take a closer look at how to fill out Table 7 of Form 4 of the Social Insurance Fund. Calculated insurance payments from the base indicated in Table 6 are entered in line 2 (column 3) and below are deciphered monthly. Line with code 16 indicates the amount paid for the reporting period minus March (766.40). It is shown in column 19 as a debt as of the date of submission of the report. It is not included in line 20, since it is not an arrears (Figure 4).

1,139,200.00 × 0.002 = 2,278.40

Note: By the way, you can generate and submit reports to the Social Insurance Fund using the “My Business” online service.

For those who prepare reports using the 1C program, the video material below will be useful.

The report on form FSS-4 is submitted to the Social Insurance Fund (Sotsstrakh) by all employing organizations. This type of reporting reflects the amount of insurance premiums paid by the organization to the Social Insurance Fund for its employees, drawn up under any of the existing types of contracts.

Traditionally, the FSS-4 form includes insurance premiums themselves (at a fixed rate), information about the employer’s expenses for paying for temporary sick leave (sick leave), as well as maternity-related maternity leave and the like.

A separate section contains contributions “for injuries”, that is, calculations of the amounts of contributions paid to insure employees against accidents in the workplace. In addition, the same form includes information about the certification of employees’ workplaces for compliance with established requirements and the necessary medical examinations.

Changes for 2018

The main news in the field of calculating insurance premiums in 2017 was that the Social Insurance Fund and the Federal Tax Service divided between themselves the calculations and verification of insurance amounts paid.

Accordingly, the section concerning the calculation of insurance premiums for temporary disability and disability associated with maternity has been completely “relegated” to the tax service, and has been excluded from Form No. 4 for the Social Insurance Fund. This is certified by Order of the Federal Social Insurance Fund of the Russian Federation No. 381 dated September 26, 2016 and Federal Law No. 243-FZ dated July 3, 2016.

The new name of this type of reporting: “Calculation of accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, as well as expenses for the payment of insurance coverage (form 4-FSS).”

Thus, in the FSS-4 form there are only sections related to:

• general calculation of the insurance premium base;
• calculation of injuries at work, occupational diseases, and so on;
• providing general information about the assessment of working conditions and the state of workplaces.

In addition, the changes practically did not affect the additional tables of the form, which are filled out only as data is available, such as calculations of conditions that give the right to a reduced tariff, an indication of the number of victims in the workplace (if any occurred), and so on.

No changes are planned for 2018.

Important nuances

Despite the fact that reporting on maternity leave, maternity leave and sick leave is no longer submitted to the Social Insurance Fund, the necessary payments are still made by the Social Insurance Fund, and not by the tax service.

Among the others important nuances can be designated:

• each page of the report is certified by the signature of the person authorized to submit the report;
• it became possible to correct clerical errors in a report on paper, that is, incorrect data - the error should be crossed out (the use of correctors is prohibited), the true value should be entered next to it, the corrected value should be certified with a signature and date;
• the report itself now consists of only five tables, of which the first, second and fifth are mandatory;
• the third and fourth tables are filled in only as needed.

In addition, the report now indicates not the full amount, but the insured employees at the end of the reporting period.

Sample filling

Before moving on to the rules for filling out the FSS-4 form, we note that according to the latest rules, all organizations with 25 or more employees are required to submit this report only in electronic form, using a special program. To do this, you need to have enhanced qualifications.

Submitting a report on paper is acceptable only for small companies. In this case, the form is filled out with a ballpoint or fountain pen, exclusively with blue or black (not purple!) ink, and block letters. As mentioned above, corrections are acceptable if they are carefully, with the ability to read the crossed out data, corrected by the person who made them, and certified by his signature and date.

The paper version is endorsed by the signature of the head of the organization or an authorized representative on each (!) sheet. The electronic one is protected by an enhanced qualified electronic signature, which must first be obtained from an authorized organization.

The new FSS-4 form consists of:

• title page;
• Table 1 - calculation of the base for calculating insurance premiums;
• Table 2 - calculation of the base for social insurance against industrial accidents and occupational diseases;
• Table 3 - actual expenses incurred for insurance against accidents and occupational diseases;
• Table 4 - the number of insured victims of workplace injuries for the reporting period;
• Table 5 - information on the results of workplace certification for working conditions and mandatory medical examinations of workers at the beginning of the year.

Filling out the form begins with the title page, on which the following is indicated in the relevant sections:

1. Registration number of the policyholder, that is, the employer company.
2. Subordination code - the number of the local branch of the Fund where the enterprise is registered.
3. In the “Adjustment number” field, a three-digit code indicates whether this is a primary report for a given period (code 000), or whether it is a report with changes made (codes from 001 to 010 inclusive).
4. In the column “Reporting period (code)” the codes of the reporting periods (quarters) and the total number of cases when the policyholder applied to the Fund for funds to pay insurance are entered. The code is indicated in the first two cells and is marked as “03”, “06”, “09” or “12”, which, respectively, is the first, second, third quarters and the billing period of the year (last, fourth quarter). If this report is submitted only to receive funds from the fund to pay insurance coverage, then only latest two cells of this column. The number of hits is marked as “01..10”.
5. In the “Calendar year” column, the year that was the billing period when drawing up the report is indicated accordingly (the billing period includes three reporting quarters).
6. The column “Cessation of activity” is filled in as necessary.
7. The next field indicates the full name of the insured organization in accordance with, in the case of filing a report by an individual entrepreneur or other individual - full name.
8. Next, you need to indicate the TIN, KPP, OGRN and in the appropriate fields. After this, the landline or mobile phone number of the policyholder without dashes and brackets, only numbers, and the legal address is indicated on the title page.
9. At the final stage, the number of disabled employees and employees engaged in hazardous/hazardous work is indicated on the title page. At the end of everything, the code of the policyholder, his representative or legal successor is put in the appropriate cell, personal data is indicated, and all this is endorsed with a stamp.

In the future, all essential tables, which include the first, second and fifth, are filled in detail. The procedure and features of filling them out are described in detail in Appendix No. 2 to FSS Order No. 381 dated September 26, 2016.

The third and fourth tables, which reflect actual insured events, are filled out only as needed.

The “zero” FSS-4 form has to be submitted to organizations that do not actually carry out activities, and therefore do not pay salaries to employees or do not have any at all. For the Social Insurance Fund, this does not matter, in other words, the Fund also needs to know the periods when employees were not paid salaries.

In this case, only the title page is filled out in the FSS-4 report, containing data about the policyholder and the number of employees. In all other columns of the section, in all tables there are dashes. When filling out the report electronically, the corresponding sections remain blank.

Reimbursement of benefits and expenses

The Social Insurance Fund directly retains only payments for insurance cases related to injuries at work or an employee receiving an occupational disease. The new legislation leaves the issues of calculating the return of disability benefits, parental leave or maternity leave not fully clarified.

Thus, since reporting on sick leave and issues related to motherhood and children has been transferred to the tax service, if the amount of benefits paid during the reporting period (quarter) does not exceed the amount of contributions that must be paid, then the policyholder has the right to submit to the Federal Tax Service in a new document - a single calculation for insurance premiums - information about the reduced amount of contributions, indicating the amount of benefits paid.

The tax office transmits this information to the Social Insurance Fund, which determines whether to accept the paid amounts of benefits as a credit for insurance premiums or not, and relays this information back to the tax service, which informs the policyholder of the decision made, and, if necessary, reimburses the difference between expenses and contributions.

If the amount of benefits paid, including not only for injuries, but also for sick leave or issues related to maternity and/or child care (maternity leave, etc.), exceeded the amount of contributions paid during the reporting period, then the policyholder has the right to either offset the difference between benefits paid and payments made to the Social Insurance Fund for the next reporting period (quarter) within the calculation year (year), that is, reduce payments to the fund for the next quarter by this difference, or apply to Social Security to receive compensation for payment of benefits. In any case, you should contact the Social Security Fund, and not the tax office.

The FSS may order a desk audit of the validity of expenses. If he does not do this, he will transfer the money to the company’s current account within 10 calendar days from the date of receipt of the application.

To receive reimbursement of expenses for benefits, you will need to provide to the FSS, in addition to an application with details and amount and copies of supporting documents, a detailed statement of calculation, previously received from the Fund itself, which reflects all accrued, additionally accrued, accepted and unaccepted contributions and expenses, amounts funds previously received from the Fund, amounts of debts, incl. written off, and other evidence of the movement of funds between the Fund and the policyholder.

The certificate form is currently not approved and is supposed to be free.

How the report is provided

The report is submitted in paper or electronic form. For enterprises with more than 24 employees - only electronically. The FSS will accept the “paper” version of the report of a large policyholder, but you will have to pay a fine of 200 rubles.

To submit a report in electronic form, you must have a strengthened qualified electronic signature confirming the identity of the sender. It should be obtained from commercial structures that have accreditation for such activities from the FSB and the Ministry of Communications.

Deadlines and penalties

The deadline for submitting reports electronically is 5 days longer than in paper form. For the whole of 2018 it has already passed - reporting should have been submitted until January 20 or 25, 2019.

To submit a report quarterly, the due date is the 20th (paper) or 25th (electronic version) of the month following the reporting quarter. These are April, July and October respectively. For late submission of reports, a fine is imposed in the amount of 5% of the amount of all contributions accrued for the entire reporting period, if it is a quarter, or for three months of the billing period - a year. In this case, the fine cannot be less than 1000 rubles (in case of late submission of, for example, zero reports).

Detailed instructions for filling out 4-FSS are presented below.

Table 2 of Form 4 FSS is filled out taking into account the recommendations given by the FSS in the rules for filling out the 4-FSS calculation. Our article contains detailed instructions on how to fill out table 2 in 4 FSS. Table 2 of Form 4 of the Social Insurance Fund is filled in with an accrual total. This means that you indicate data in the table from January 1 of the current year. When filling out Table 2 of Form 4 of the FSS, you must be guided by the rules indicated below.

4 FSS table 2 filling

Table 2 of Form 4-FSS is called “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity.” That is, in Table 2 of Form 4-FSS you must indicate your expenses as an insurer for the payment of benefits (sick leave). Table 2 is filled out in section 1 of Form 4 of the Social Insurance Fund.

We fill out table 2 4 FSS according to the following rules:

• in column 3 on lines 1-6, 12 the number of paid days is indicated; on lines 9 - 11 - the number of payments made; on lines 7, 8, 14 - the number of benefits;
• Column 4 reflects expenses on an accrual basis from the beginning of the billing period, offset against insurance premiums accrued to the Fund, including Column 5 reflects expenses incurred from funds financed from the federal budget in excess of established standards for persons affected by radiation exposure, in cases established by law, payment of 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 in the insurance record of the insured person of periods of service 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”;
• line 1 reflects the costs of paying benefits for temporary disability, made from funds 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, including benefits paid in favor of working insured persons who are citizens of states -members of the Eurasian Economic Union (hereinafter referred to as the EAEU), and the number of cases of assignment of temporary disability benefits without taking into account the costs of paying temporary disability benefits in favor of working insured foreign citizens and stateless persons temporarily staying in the Russian Federation (column 1), from 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);
• line 3 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 initial certificates of incapacity for work for the reporting period, and the number of cases of assignment of benefits for temporary disability (column 1), working foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists in accordance with Federal Law No. 115-FZ of July 25, 2002 “On the legal status of foreign citizens in the Russian Federation” (hereinafter referred to as highly qualified specialists), from them:
• on line 4 - expenses for the payment of temporary disability benefits to foreign citizens and stateless persons temporarily staying in the Russian Federation, working part-time and the number of cases of granting temporary disability benefits (column 1);
• Line 5 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 them:
• on line 6 - payments to persons working on external part-time jobs, and the number of cases of assignment of maternity benefits (column 1);
• line 7 reflects the costs of paying a one-time benefit to women who registered with medical organizations in the early stages of pregnancy;
• line 8 reflects the costs of paying a one-time benefit for the birth of a child, made by the payer of insurance premiums (the policyholder);
• line 9 reflects the costs of paying monthly child care benefits, reflecting the number of recipients in column 1, including:
• on line 10 - for caring for the first child, reflecting the number of recipients in column 1;
• on line 11 - for caring for the second and subsequent children, reflecting the number of recipients in column 1;
• line 12 reflects the costs of paying for additional days off to care for disabled children made by the payer of insurance premiums (the policyholder);
• line 13 reflects the costs of paying insurance premiums to state extra-budgetary funds accrued to pay for additional days off to care for disabled children;
• line 14 reflects the costs of social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services made by the payer of insurance premiums (the policyholder);
• line 15 - control line, where the sum of lines 1, 3, 5, 7, 8, 9, 12, 13, 14 is indicated;
• Line 16 reflects the amount of accrued and unpaid benefits for reference, with the exception of the amount 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.

Step-by-step instructions for filling out Form 4 FSS

New form 4-FSS for 9 months of 2017: when to submit

Calculation in form 4-FSS must be submitted at the end of each reporting period (1st quarter, half-year, 9 months, year) (clause 2, part 9, article 15, clause 1, article 24 of law No. 125-FZ).

Moreover, if the last day for submitting Form 4-FSS falls on a weekend or non-working holiday, then it must be submitted on the next working day.

Composition of the 4-FSS form for the third quarter of 2017

Form 4-FSS contains both mandatory sheets and tables that are always submitted, and tables that are filled out and submitted only if there is data to fill them out (let’s call them “additional”):

Mandatory sheet and tables	Additional tables
Title page	Table 1.1 “Information required for calculating insurance premiums by policyholders indicated...”
Table 1 “Calculation of the base for calculating insurance premiums”	Table 3 “Expenditures on compulsory social insurance against accidents at work and occupational diseases”
Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases”	Table 4 “Number of victims (insured) in connection with insured events in the reporting period”
Table 5 “Information on the results of the special assessment of working conditions...”

General requirements for filling out Calculation 4-FSS

Let's talk about some of the requirements for filling out Form 4-FSS when submitting it on paper. The calculation can be filled out either 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 procedure for filling out the Title Page and Calculation Tables 4-FSS can be found in Appendix No. 2 to FSS Order No. 381 dated September 26, 2016.

For 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.

The calculation according to Form 4-FSS should be filled out in the following sequence.

Filling out the title page

It must indicate (clauses 5.1, 5.7 - 5.14 of the Procedure for filling out form 4-FSS):

information about the organization (name, INN, KPP, OGRN, registration number in the Social Insurance Fund, address specified in the organization’s charter, code of the insurance premium payer);

average number of employees.

Please note that in the “Average number of employees” field, you must indicate the average number of employed employees as of September 30, 2017, including those on annual leave.

But those who are on maternity leave or child care leave do not need to be counted (clause 5.14 of the Procedure in the new edition).

Let’s add a few words about the column “Insured Code”. Take the first three characters from Appendix No. 1 to the Procedure for filling out the calculation in Form 4-FSS. The next two signs are from Appendix No. 2 to the same Order.

The last two signs are filled out in accordance with Appendix No. 3 to the Procedure. For example, a commercial company under the general taxation regime, which pays contributions according to the basic tariff, has the code: “071/00/00”.

Section I of Form 4-FSS

Section I is devoted to contributions to compulsory social insurance in case of temporary disability and in connection with maternity.

In Sect. I includes nine tables.

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

In line 1 you must write all payments in favor of employees for the reporting period, including amounts exceeding the threshold of 718,000 rubles.

In line 2, the corresponding columns reflect amounts that are not subject to insurance premiums in accordance with Article 20.2 of Law No. 125-FZ. That is, line 2 of Table 3 should reflect payments that are not subject to insurance premiums.

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

That is, in line 3 of Table 3, write the amounts that went beyond the limit - more than 718,000 rubles.

Line 4 in the corresponding columns reflects the amount of payments in favor of working disabled people.

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).

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

In Table 2, Form 4-FSS, you need to indicate the calculation base, tariffs and the status of mutual settlements with the FSS of the Russian Federation for contributions to insurance against industrial accidents and occupational diseases.

The insurance rate for this type of premium depends on the professional risk class assigned to the company.

And this class depends on the type of economic activity.

Here are the basic rules for filling out Table 2, indicating the relevant points of the Instructions for filling out Form 4 of the Social Insurance Fund.

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

When filling out the table:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Here you need to reflect the calculation of the base for contributions for injuries.

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) hazardous production factors, approved by Order of the Ministry of Labor dated December 10, 2012 No. 580n (registered Ministry of Justice dated December 29, 2012 No. 26440) as amended by orders of the Ministry of Labor dated May 24, 2013 No. 220n (registered by the Ministry of Justice dated July 2, 2013 No. 28964), dated February 20, 2014 No. 103n (registered by the Ministry of Justice dated May 15, 2014 No. 3228 4), from 04/29/2016 No. 201n (registered by the Ministry of Justice on 08/01/2016 No. 43040), dated 07/14/2016 No. 353n (registered by the Ministry of Justice dated 08/08/2016 No. 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.

on lines 1, 4, 7	expenses incurred by the policyholder in accordance with current regulatory legal acts, cumulatively for the first quarter, half year, 9 months of the current period and the year
on lines 2, 5	expenses incurred by the insured to the injured person working on a part-time basis
on lines 3, 6, 8	expenses incurred by the insured who suffered in another organization
on line 9	expenses incurred by the insurer to finance preventive measures to reduce industrial injuries and occupational diseases are reflected
	control line, which shows the sum of the values ​​of lines 1, 4, 7, 9
on line 11	The amount of accrued and unpaid benefits is reflected for reference, 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 has not been missed
	shows the number of paid days for temporary disability due to an accident at work or occupational disease (leave for sanatorium treatment)
	expenses are reflected on an accrual basis from the beginning of the year, offset against insurance contributions for compulsory social insurance against industrial accidents and occupational diseases

Filling out table 10

This table is filled out by all organizations. It is intended to reflect the results of a special labor assessment.

If the Organization has not conducted certification (note that the Organization has the right not to conduct certification until December 2018), then in this case the total number of jobs should be entered in column 3, and columns 4-6 do not need to be filled out.

Filling out table 1.1 “Information required for calculating insurance premiums by policyholders specified in paragraph 21 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ” of the Calculation form

After filling out all the necessary tables, lastly fill out Table 1 of section. I.

Table 1 provides information on accrued and paid insurance premiums, as well as on the status of the organization’s settlements with the Federal Social Insurance Fund of the Russian Federation at the beginning and end of the reporting period.

Here are the basic rules for filling out Table 1, indicating the relevant points of the Instructions for filling out Form 4 of the Social Insurance Fund.

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 the 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 No. 1032-1 “On employment 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.

Special assessment of working conditions and mandatory medical examinations

In order to establish a discount or premium to the rate of contributions “for injuries”, it is necessary to inform the Social Insurance Fund about the results of a special assessment of working conditions and mandatory medical examinations of employees.

Such information is reflected in Table 5.

Table 5 of the calculation in form 4-FSS is filled out based on the data (clauses 29.1, 29.2 of the Procedure for filling out form 4-FSS):

a report on the special assessment (certification) of working conditions carried out in the organization;

medical records, reports and other documents issued based on the results of mandatory preliminary and periodic medical examinations of employees.