Filling out table 1 of form 4 fss. Where to submit the payment

How to draw up and submit a calculation using Form 4-FSS, how to fill out table 4 “The number of victims (insured) in connection with insured events will be indicated in the article.

Question: 1. A Service Agreement has been concluded between an enterprise and another legal entity, on the basis of which an individual performs some work. An accident occurred at the enterprise where the work was carried out. As a result, certificates of incapacity for work were issued: to the legal entity and to our organization. There is no agreement between the victim and the company (a contract for the provision of services, an employment contract); accordingly, this person is not insured for us. Accident report by our organization. In this connection, the FSS considers it necessary to reflect in Table 4, line 1, this individual as a victim. In this case, the name of the table reads: “Number of victims (insured) in connection with insured events in the reporting period” of the Calculation A form in the filling rules reads: “on line 1, the data is filled in on the basis of reports of industrial accidents in form N-1 (Appendix N 1 to the resolution of the Ministry of Labor and Social Development of the Russian Federation dated October 24, 2002 N 73 “On approval of the forms of documents necessary for the investigation and recording of industrial accidents, and provisions on the specifics of the investigation of industrial accidents in certain industries and organizations”" In this regard, we ask for clarification on filling out line 1 of Table 4. Is the FSS right in requiring that data be filled in on the number of victims at the enterprise?

Answer: Yes need. Based on the procedure for filling out the 4-FSS calculation, in Table 4 you need to indicate the number of victims (insured) in connection with insured events in the reporting period. These are not necessarily employees of your organization. This table provides information about victims on the territory of your organization.

How to draw up and submit a calculation using Form 4-FSS

From Order of the FSS of Russia dated September 26, 2016 No. 381

On approval of the calculation form for accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as for the costs of paying insurance coverage and the Procedure for filling it out

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 February 20 2014 No. 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration No. 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 No. 967 “On approval of the Regulations on the investigation and recording of occupational diseases” (Collection of Legislation of the Russian Federation, 2000, No. 52, Art. 5149; 2015, No. 1, Art. 262).

Who should submit the 4-FSS report

At the end of each quarter, all employers must submit a report to the Social Insurance Fund in Form 4-FSS. It reflects information on insurance premiums accrued and paid for employees to the Social Insurance Fund in the reporting quarter.

note, starting from January 1, 2017, in the calculation of 4-FSS it is necessary to reflect only information on injuries and occupational diseases (this is due to the transfer of insurance premiums under the control of the Federal Tax Service and the introduction of new reporting).

Report form 4-FSS in 2017

From January 1, 2017, a new 4-FSS report form is in effect (download the form).

Sample filling in 2017

You can see a sample of filling out the form according to Form 4-FSS on this page.

Reporting form

Starting from 2015, all individual entrepreneurs and organizations with an average number of employees exceeding 25 people are required to submit a 4-FSS report to electronic form.

Accordingly, those employers with a workforce of no more than 25 people can report to paper form.

Deadlines for submitting form 4-FSS in 2017

In 2017, the deadline for submitting reports to the Social Insurance Fund depends on its form:

• on paper - no later 20th dates of the first month, next quarter;
• in electronic form – no later than 25th dates of the first month, next quarter.

Note: If the due date falls on a weekend or holiday, the deadline for submitting the report is moved to the next business day.

Deadlines for submitting a report on Form 4-FSS in 2017

Fines for failure to submit a report to the Social Insurance Fund

The following penalties are established for late submission of the report:

• if the payment was submitted with a delay not exceeding 180 calendar days, the fine will be 5% from the amount of contributions for each full and partial month of delay, but no more 30% and no less 100 rubles
• if the delay exceeds 180 calendar days, the fine will be 30% from the amount of contributions, and starting from the 181st day, the fine further increases by 10% for each month of delay. In such a situation, the size of the maximum fine is not limited, and the minimum is 1,000 rubles.

Besides for failure to provide 4-FSS calculations, I can collect a fine from officials of the organization in the amount of 300 before 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Where to submit 4-FSS calculations

The 4-FSS calculation is submitted to the territorial office of the Fund:

• Individual entrepreneur at his place of residence;
• LLC at its location.

Note: separate divisions with a separate balance sheet and current account submit reports at their location.

Methods for filing 4-FSS in 2017

A report on Form 4-FSS can be submitted in two ways:

Method 1. In paper form with a report file attached

To do this, you need to print the report in 2 copies, send its electronic version to a flash drive (a digital signature is not required in this case) and take it to the Social Insurance Fund office.

Fund employees will transfer the data to them and give you a second copy of the report with a note indicating its receipt.

note, you can submit a report in this way only if the average number of employees does not exceed 25 people.

Method 2. In electronic form with digital signature

Individual entrepreneurs and organizations with an average number of employees exceeds 25 people, are required to submit reports to the Social Insurance Fund in electronic form with an electronic digital signature (EDS).

To obtain an electronic signature, you must enter into an agreement with one of the EDF operators and notify your FSS department about this. After this, you will be able to send reports in Form 4-FSS via the Internet.

The process of using these services is usually quite simple and intuitive; in any case, you can always seek advice from a specialist from this company.

When sending a report via the Internet, the FSS sends a receipt in response by letter confirming the delivery of information (it serves as confirmation that you submitted the report). After checking the report, you will receive a control protocol with its results.

Basic rules for filling out form 4-FSS

• At the top of each page the “Insured Registration Number” and “Subordination Code” are indicated in accordance with the notification issued upon registration with the Social Insurance Fund.
• Title page and tables 1, 2, 5 are required to be filled out, therefore they must be filled out by all employers (even if there is no activity).
• Only one indicator is entered in each line. If any indicators are missing, a dash is added. If there is no data for tables 1.1, 3, 4, then they are not filled out and are not submitted to the Social Insurance Fund.
• In the 4-FSS report, it is not allowed to correct errors using a correction tool.
• At the end of each page there is a signature and the date the report was signed.
• The stamp is placed only on the title page, where the M.P. is indicated. (place of printing).

Instructions for filling out the 4-FSS calculation

You can download the official instructions for filling out the 4-FSS calculation from this link.

Title page

In field " Correction number" is put: " 000 "(if the declaration is submitted for the first time for the tax period (quarter), " 001 "(if this is the first fix), " 002 "(if the second), etc.

Note: the updated calculation is submitted in the form that was in force in the period for which errors were identified.

In field " Reporting period (code)» the code of the period for which the report is submitted is indicated:

• I quarter – 03;
• Half-year – 06;
• 9 months – 09;
• Calendar year – 12.

The number of requests from the policyholder for the allocation of the necessary funds to pay insurance compensation is designated 01, 02, and so on.

In field " Calendar year» indicates the year for the reporting period for which the Calculation is submitted (updated Calculation).

Field " Termination of activities» is filled out only in case of termination of activity due to the liquidation of an organization or closure of an individual entrepreneur. In this case, the letter " L».

Further The full name of the organization is indicated in accordance with the constituent documents. Individual entrepreneurs fill out the last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document).

In field " TIN» Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put zeros in the first 2 cells (for example, “001234567891”).

Field " checkpoint» IP is not filled out. Organizations indicate the checkpoint that was received from the Federal Tax Service at the location of the organization (separate unit).

Field " OGRN (OGRNIP)" Individual entrepreneurs and organizations indicate their OGRN (OGRNIP) in accordance with the received state registration certificate. For organizations, the OGRN consists of 13 digits, so when filling in the first 2 cells you must put zeros (for example, “001234567891234”).

Field " OKVED code" Individual entrepreneurs and organizations indicate the code according to the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2). 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.

In field " Contact phone number» indicate the landline or mobile phone number with the city code or mobile operator. You cannot use the dash and parenthesis signs (for example, “+74950001122”).

In fields separated to indicate registration addresses:

• Organizations indicate a legal address.
• Individual entrepreneurs indicate the registration address at the place of residence.

In field " Number of average number of employees»:

• Organizations indicate the average number of employees.
• Individual entrepreneurs indicate the number of insured individuals to whom payments were made as part of their employment relationship.

IN remaining cells it is necessary to indicate the number of disabled people working and employed in work with harmful and (or) hazardous production factors.

In field " The calculation is presented at"indicates the number of pages that make up the 4-FSS report (for example, “006”). If copies of documents are attached to the report (for example, a representative’s power of attorney), then their number is indicated (if they are missing, put dashes).

Block " Reliability and completeness of information»:

In the first field you must indicate person code, confirming the accuracy and completeness of the information in the calculation: “ 1 "(policyholder), " 2 "(representative of the policyholder) or " 3 "(successor).

Further, depending on who confirms the information, the surname, name, and patronymic of the head of the organization, individual entrepreneur, representative or legal successor are indicated (in full, without abbreviations, in accordance with the identity document).

In the “Signature” and “Date” fields, enter the signature of the payer (successor) or his representative and the date of signing the Calculation (if there is a seal, it is placed in the MP field).

If the declaration is submitted by a representative, then it is necessary to indicate the type of document confirming his authority. If the representative of a legal entity is an organization, then its name must be indicated in the appropriate field.

General requirements

An insured who has independent classification units, allocated in accordance with the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006, submits a Calculation compiled for the organization as a whole, and Section II of the Calculation for each division of the policyholder, which is an independent classification unit.

Table 1. “Calculation of the base for calculating insurance premiums”

Section “Calculation of accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases”

By line 1 payments in favor of employees are reflected on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year, including for the last three months of the reporting period (line 2) broken down by month (lines 3 - 5).

By line 2 the corresponding columns reflect amounts not subject to insurance premiums in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ

On line 3 The base for calculating insurance premiums is reflected, which is defined as the difference in line indicators (line 1 - line 2).

On line 4 the corresponding columns reflect the amount of payments in favor of working disabled people.

On line 5 reflects the size of the insurance tariff, which is set depending on the class of professional risk to which the insured belongs (separate division).

On line 6 the percentage of discount to the insurance rate established by the territorial body of the Social Insurance Fund for the current calendar year is indicated 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 of May 30, 2012 No. 524 “On approval of the Rules for establishing discounts and surcharges for insurers on insurance rates for compulsory social insurance against industrial accidents and occupational diseases.”

On line 7 the percentage of the premium to the insurance tariff established by the territorial body of the Social Insurance Fund for the current calendar year is entered in accordance with Decree of the Government of the Russian Federation of May 30, 2012 N 524.

On line 8 the date of the order of the territorial body of the Social Insurance Fund to establish an additional premium to the insurance tariff for the policyholder (separate unit) is indicated.

On line 9 the amount of the insurance rate is indicated 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.

Table 1.1. “Information necessary 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”"

The table is filled out by insurers who temporarily send their employees under an agreement on the provision of labor for workers (personnel) in the cases and under the conditions established by the Labor Code of the Russian Federation.

The number of completed lines in the table 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 employees (personnel) in cases and under the conditions established by labor legislation.

In columns 2, 3, 4 the registration number in the Social Insurance Fund, INN and OKVED of the receiving legal entity or individual entrepreneur is indicated.

In column 5 the total number of employees temporarily assigned under a contract to work for a specific legal entity or individual entrepreneur is indicated.

In column 6 payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are charged, are reflected on an accrual basis, respectively, for the 1st quarter, half-year, 9 months of the current period and the year.

In column 7 payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, are reflected on an accrual basis, respectively, for the 1st quarter, half-year, 9 months of the current period and the year.

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

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.

In column 14 the amount of the insurance tariff is indicated, which is set depending on the class of professional risk to which the receiving legal entity or individual entrepreneur belongs.

In column 15 the size of the insurance tariff of the receiving legal entity or individual entrepreneur is indicated, taking into account the established discount or surcharge to the insurance tariff. The data is filled in with two decimal places after the decimal point.

Table 2. “Calculations for compulsory social insurance against accidents at work and occupational diseases”

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

By line 1 reflects the amount of debt for insurance premiums from industrial accidents and occupational diseases that the payer of insurance premiums (the policyholder) has 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

By line 2 the amount of accrued insurance contributions for compulsory social insurance against industrial accidents and occupational diseases from the beginning of the billing period is reflected 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.”

On line 3 the amount of contributions accrued by the territorial body of the Social Insurance Fund based on on-site inspection reports is reflected.

On line 4 the amounts of expenses not accepted for offset by the territorial body of the Social Insurance Fund for previous billing periods are reflected according to acts of on-site and desk inspections.

On 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 Social Insurance Fund.

On line 6 the amounts received from the territorial body of the Fund are reflected in the bank account of the payer of insurance premiums (the policyholder) in order to reimburse expenses exceeding the amount of accrued insurance premiums.

On line 7 reflects the amounts transferred by the territorial body of the Fund to the bank account of the policyholder as a return of overpaid (collected) amounts of insurance premiums, offset of the amount of overpaid (collected) insurance premiums towards the repayment of debt on penalties and fines subject to collection.

Line 8– control line, where the sum of the values ​​of lines 1 to 7 is indicated.

On line 9 shows the amount of debt at the end of the reporting (calculation) period based on the accounting data of the payer of insurance premiums (policyholder):

• on line 10 reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting (settlement) period, formed due to the excess of expenses incurred for compulsory social insurance against industrial accidents and occupational diseases over the amount of insurance premiums subject to transfer to the territorial body of the Fund.
• on line 11 reflects the amount of debt owed by the territorial body of the Fund, formed due to the amounts of insurance premiums overpaid by the payer of insurance premiums (the policyholder) at the end of the reporting period.

On line 12 shows the amount of debt at the beginning of the billing period:

• on 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 accidents at work and occupational diseases over the amount of insurance contributions subject to transfer to the territorial body of the Fund, which does not change during the billing period (by based on accounting data of the payer of insurance premiums (policyholder));
• on 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 payer of insurance premiums (the policyholder) at the beginning of the billing period.

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

On line 15 expenses for compulsory social insurance against industrial accidents and occupational diseases are reflected 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.”

On line 16 the amounts of transferred insurance premiums by the payer of insurance premiums (the policyholder) are reflected in the personal account of the territorial body of the Fund, opened with the Federal Treasury, indicating the date and number of the payment order.

On line 17 the written-off amount of the insured's debt is reflected in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific insurers or the industry, on the write-off of arrears, as well as in the event that the court adopts an act, according to which the insurer loses the ability to collect arrears and debt on penalties in connection with 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.

Line 18– control line, which shows the sum of the values ​​of lines 12, 15 – 17.

On line 19 the debt owed by the payer of insurance premiums (policyholder) is reflected at the end of the reporting (settlement) period based on the accounting data of the payer of insurance premiums (policyholder), including arrears (line 20).

Table 3. “Expenses for compulsory social insurance against accidents at work and occupational diseases”

By lines 1, 4, 7 expenses incurred by the payer of insurance premiums (the policyholder) are reflected 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 policyholder who was injured in another organization;
• on line 9 expenses incurred by the insurer to finance preventive measures to reduce industrial injuries and occupational diseases are reflected. 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 580n.

Line 10 – control line, where the sum of the values ​​of lines 1, 4, 7, 9 is shown.

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 was not missed.

In column 3 the number of paid days for temporary disability due to an accident at work or occupational disease (vacation for sanatorium treatment) is shown.

In column 4 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.

Table 4. “Number of victims (insured) in connection with insured events in the reporting period”

By 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 of October 24, 2002 No. 73, highlighting the number of fatal cases (line 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 line 4 the sum of the values ​​of lines 1, 3 is reflected, 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.

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.

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”

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 is indicated; if a special assessment of working conditions was not carried out by the insurer, then “0” is entered in columns 4 – 6

If the validity period of the results of certification of workplaces for working conditions, carried out in accordance with the procedure in force before the date of entry into force of the Federal Law of December 28, 2013 N 426-FZ “On Special Assessment of Working Conditions”, has not expired, then line 1 in columns 3 – 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information based on this certification is indicated.

On line 2 in columns 7 – 8 data is indicated on the number of workers engaged in work with harmful and (or) hazardous production factors who are subject to and have passed 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 of workers engaged in heavy work and work with hazardous and (or) hazardous working conditions, approved by order of the Ministry of Health and Social Development of the Russian Federation dated April 12, 2011 N 302n 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 in the previous year.

In 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.

In column 8 the number of employees engaged in work with harmful and (or) hazardous production factors who have undergone mandatory preliminary and periodic inspections is indicated.

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 .

If no activity was carried out (zero report)

The 4-FSS report is submitted Anyway, even if no activity was carried out and no contributions were accrued for employees. In such a situation, it is necessary to submit a calculation with a Cover Sheet and mandatory tables (1, 2, 5).

Fill out all other tables only if you have indicators that need to be reflected in them. If there is no such data, then fill out the tables and submit them to the fund no need 4

Despite the fact that since 2017, control over part of the insurance transfers has become the responsibility of the tax service, payments for “injuries” are still transferred to the Social Insurance Fund. This means that the requirement to submit a report has not been abolished. The article describes Form 4 FSS 2017, a sample and the procedure for filling it out.

New form 4 FSS 2017 - sample filling

The FSS form 4 contains a title page and five tabular areas. Absolutely all organizations must submit a completed title page and tables 1, 2 and 5. Empty cells are marked with dashes. At the top of each sheet of the report, the policyholder's registration number and code are written. At the bottom of the pages is the manager’s signature and the date the report was submitted. Let's take a closer look at what FSS Form 4 is and how to fill out the sample.

Sample of filling out the title page of Form 4 FSS

The title page is prepared by the insurer. If the FSS form is submitted as zero, the sample for filling out the first sheet will be similar.

Let's look at the form in which Form 4 of the Social Insurance Fund is submitted for the half-year - a sample of filling is given using the example of Delta LLC. The company has 10 employees. Based on the results of special certification of workplaces, no harmful or dangerous factors were identified. For the first quarter, the company submitted a zero report in Form 4 to the Social Insurance Fund. The company hired contractors, but according to the law did not pay contributions for “injuries” for them. According to the type of activity, Delta LLC has been assigned the first professional risk class.

Let's fill out the sample form 4 FSS in 2017 in order:

1. At the top of the form, the policyholder's registration number and subordination code are written down.
2. We write the correction number. Delta LLC submits the primary report, so the code will be “000”.
3. Delta LLC submits a half-year report, so the sample for Form 4 of the FSS has the period code “06”, the year is 2017.
4. Next, the company’s data is indicated according to the constituent documents and an extract from the Unified State Register of Legal Entities.
5. The column “Average number of employees” indicates the number of employees at the time of submission of the report.

If the report is certified by the manager, then the sign “1”, his full name, personal signature and date are indicated.

Filling out the tables of Form 4 FSS

The first table contains information about the base for transferring payments. In line 1 we will indicate the total amount of payments to employees and the amount of remuneration by month of the reporting quarter. Line 2 contains amounts not subject to insurance premiums (under GPC agreements). In our case it is 500 rubles. for April. Line 3 indicates the difference between lines 1 and 2. Delta LLC does not employ disabled people, discounts or allowances for insurance payments, so a dash is placed in these lines. The tariff rate is 0.2 in accordance with the professional risk class.

Since Delta LLC did not pay fees for contractors, table 1.1 is not filled out. Table Part 2 provides calculations of payments for injuries. For the first quarter, the company submitted a zero report, so we put a dash in line 1. Next, we calculate the amount of the contribution.

In tab. 1 page 3 indicates the taxable base is 899,500, the rate is 0.2. We get the calculation 899,500/100 x 0.2 = 1799. Similarly, we calculate the amount of insurance premiums by month of the reporting quarter.

In line 16 we indicate the amount of insurance payments actually paid. Delta LLC paid 1199 rubles, so the debt for the next period is 600 rubles. This figure is indicated on line 19.

Table areas 3 and 4 provide information about work-related injuries and illnesses. They are filled out if the company had insured events during the reporting period. There were no such cases at Delta LLC.

A sample of filling out Table 5 of Form 4 of the FSS includes data on the SOUT (special assessment of jobs). Here it is written:

• the number of jobs that are subject to special assessment (page 1, group 3);
• workplaces in respect of which a special assessment was carried out (page 1, gr. 4-6);
• the number of workers whose work is considered harmful or dangerous (p. 2, gr. 7-8).

LLC "Delta" underwent a special safety assessment in relation to all workplaces, but no harmfulness or danger was identified. The completed report must be submitted by the 20th (in paper form) and by the 25th (in electronic format).

The sample for filling out Form 4 of the FSS may vary, depending on the initial data about the company.

Form 4 FSS zerovka: sample filling

If in the example the FSS form 4 was filled out as zero, the 2017 sample would also not include data for filling out tabular areas 3 and 4. Thus, the FSS form 4 zero would include the completed:

• title page;
• tables 1, 2 and 5.

This is relevant for organizations without employees if the manager was not paid wages for the reporting period.

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 activities. 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.

→ Instructions for filling out the new Form 4-FSS

The Ministry of Health and Social Development of the Russian Federation, by its order No. 216n dated March 12, 2012, approved the new FSS Form-4.

Appendix No. 1 to Law 216n contains Form-4 FSS, Appendix No. 2 to Law 216n contains the procedure for filling out the form itself.

I. General requirements

1. Calculation form 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 industrial accidents and occupational diseases, as well as for the costs of paying insurance coverage (form - 4 FSS ) (hereinafter referred to as the Calculation form) is filled out using computer technology or by hand with a ballpoint (fountain) pen in black or blue in block letters.

Policyholders submit the Calculation on paper, and policyholders whose average number of individuals in whose favor payments and other remunerations are made exceeds 50 people for the previous billing period, as well as newly created (including during reorganization) organizations whose number of the specified individuals exceeds this limit, submit the Calculation in established formats in electronic form with an electronic digital signature in accordance with paragraph 10 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Fund Insurance of the Russian Federation, Federal Compulsory Medical Insurance Fund" (Collected Legislation of the Russian Federation 2009, No. 30, Art. 3738; 2010, No. 31, Art. 4196; No. 49, Art. 6409; No. 50, Art. 6597; 2011, No. 1, Article 40; No. 29, Article 4291; No. 49, Article 7057) (hereinafter referred to as Federal Law of July 24, 2009 No. 212-FZ). The basis for filling out the Calculation form is accounting data.

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

The title page, table 1, table 3, table 6, table 7 of the Calculation form are mandatory for submission by all policyholders.

If there are no indicators to fill out Table 2, Table 3.1, Table 4, Table 4.1, Table 4.2, Table 4.3, Table 5, Table 8, Table 9 of the Calculation form, these tables are not filled out and are not submitted.

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

All corrections are certified by the seal of the organization (stamp for foreign organizations) or the signature of an individual entrepreneur, an individual not recognized as an individual entrepreneur, or their representatives.

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

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

At the top of each completed page of the Calculation, the fields “Registration number of the policyholder” and “Subordination code” are filled in in accordance with the notice (notification) of the policyholder issued upon registration (registration) with the territorial body of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund).

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

II. Filling out the title page of the Calculation

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 Fund.”

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

5.1. in the first ten cells of the field “Registration number of the policyholder” the registration number of the policyholder is indicated, in the additional ten cells - an additional code provided for a separate division of the organization - the policyholder;

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 17 of the Federal Law of July 24, 2009 No. 212-FZ (updated Calculation for the corresponding period), a number is entered indicating which account is the Calculation taking into account the changes made and additions are submitted by the policyholder to the territorial body of the Fund (for example: 001, 002, 003,...010, etc.).

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, etc.;

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 Part 15 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ. In this case, the letter “L” is entered in this field;

5.7. in the field “Full name of the organization, separate division/F.I.O. individual entrepreneur, individual" indicates the name of the organization in accordance with the constituent documents or a branch of a foreign organization operating on the territory of the Russian Federation, a separate division; when submitting a Calculation by an individual entrepreneur, a lawyer, a 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 (in full, without abbreviations, in accordance with the identity document);

5.8. in the field “TIN” (identification number of the policyholder (hereinafter referred to as TIN), the TIN of the policyholder 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 of the Russian Federation.

For an individual who is not recognized as an individual entrepreneur (hereinafter referred to as an individual), an individual entrepreneur's TIN is indicated in accordance with the certificate of registration with the tax authority of the individual at the place of residence in 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. field “KPP” (code of the reason for registration at the location of the organization (hereinafter referred to as the KPP) is indicated by the KPP 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 on the territory of the 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. field “OGRN (OGRNIP)” indicates the main state registration number (hereinafter referred to as OGRN) 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 “Contact phone number” field, indicate the city or mobile phone number of the policyholder (successor) or the policyholder’s representative with the city code or mobile operator, respectively. The numbers are filled in in each cell without using the dash and parenthesis signs;

5.12. in the field “Code according to OKATO” (code of the all-Russian classifier of objects of administrative-territorial division (hereinafter - OKATO)) the code is indicated based on the corresponding information letter from the state statistics body;

5.13. in the field “Code according to OKVED” the code is indicated according to the All-Russian Classifier of Types of Economic Activities OK-029-2001 (NACE Rev. 1) (hereinafter referred to as OKVED) for the main type of economic activity of the insured.

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;

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

legal entities - legal address is indicated;

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

5.15. in the “Insured Code” field, indicate the code that determines the category of the policyholder. In the first three cells of the “Insured Code” field, a code is indicated that determines the category of the policyholder in accordance with Appendix No. 1 to this Procedure, in the next two cells - a code in accordance with Appendix No. 2 to this Procedure, in the last two cells - a code in accordance with Appendix No. 3 to this Procedure;

5.16. In the “Number of employees” field the following is indicated:

filled out by organizations - the average number of employees, calculated in the manner determined annually by orders of the Federal State Statistics Service;

filled out by individual entrepreneurs, individuals not recognized as individual entrepreneurs (including lawyers, notaries) making payments to individuals within the framework of labor relations - the number of insured persons in respect of whom these payments were made.

In the cells reserved for filling out the indicator “of which: “women”, “working disabled people”, “working people engaged in work with harmful and (or) hazardous production factors”, the number of working women and working disabled people, as well as workers employed in working with harmful and (or) hazardous production factors.

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

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

in the field “policyholder”, “authorized representative of the policyholder”, “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 authorized 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 “Full name” field head of an organization, individual entrepreneur, individual, representative of the policyholder" when confirming the accuracy and completeness of the information contained in the Calculation:

- the head of the organization - the insured (legal successor) - the surname, name, patronymic of the head of the organization is indicated in full in accordance with the constituent documents, the seal of the organization is affixed;

- an individual, individual entrepreneur - indicate the surname, first name, patronymic of the individual, individual entrepreneur;

- representative of the policyholder (legal successor) - an individual - indicate the surname, first name, patronymic 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 (legal successor) or his representative is affixed, the date of signing the Calculation, if the Calculation is submitted by an organization, the organization’s seal is affixed;

in the field “Document confirming the authority of the representative” the type of document confirming the authority of the representative of the insured (legal successor) is indicated;

5.19. in the field “To be filled in by a Fund employee”, “Information on submission of calculation”:

field “This calculation is presented (code)” indicates the method of presentation (“01” - on paper, “02” - on magnetic media, “03” - in the form of electronic documents using information and telecommunication networks, including a single portal of state and municipal services, “04” - 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 “Date of Calculation Submission” field, enter the date of submission of the Calculation in person or through a representative, when sent by mail;

the date of dispatch of the mail item with a description of the attachment, when submitted electronically - the date of dispatch recorded by the transport (mail) server.

In addition, this section indicates: the date of submission of the Calculation, the last name, first name and patronymic of the Fund employee who accepted the Calculation, and his signature.

III. Filling out section 1 “Calculation of accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred” of the Calculation form

Filling out Table 1 “Calculations for compulsory social insurance in case of temporary disability and in connection with maternity” of the Calculation form

6. When filling out the table:

6.1. lines 2, 3, 5, 6, 15, 16 show cumulative amounts from the beginning of the billing period (column 3) with the subdivision “At the beginning of the reporting period”, “for the last three months of the reporting period” (column 1);

6.2. line 1 “Debt owed by the policyholder at the beginning of the billing period” reflects the amount of debt for insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity, accrued by the policyholder at the beginning of the billing period.

This indicator should be equal to the indicator in line 19 “Debt owed by the policyholder at the end of the reporting (calculation) period” for the previous billing period, which does not change during the billing period;

6.3. line 2 “Accrued for payment of insurance premiums” reflects the amount of insurance premiums calculated from the beginning of the billing period, subject to payment to the territorial body of the Fund;

6.4. line 3 “Accrued insurance premiums based on inspection reports” reflects the amount of insurance premiums accrued to the policyholder by the territorial body of the Fund based on the results of on-site and desk inspections;

6.5. line 4 “Accrued insurance premiums by the policyholder for past billing periods” reflects the amount of insurance premiums accrued for past billing periods by the policyholder, subject to payment to the territorial body of the Fund;

6.6. line 5 “Not accepted for offset of expenses by the territorial body of the Fund for past billing periods” reflects the amounts of expenses not accepted for offset for past billing periods according to reports of on-site and desk inspections conducted by the territorial body of the Fund;

6.7. line 6 “Received from the territorial body of the Fund in reimbursement of expenses incurred” shows the amount of money received from the territorial body of the Fund by the policyholder for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity;

6.8. line 7 “Return (offset) of amounts of overpaid (collected) insurance premiums” 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, as well as offset of the amount of overpaid (collected) insurance premiums contributions to pay off debts on penalties and fines subject to collection;

6.9. line 8 “Total (sum of lines 1+2+3+4+5+6+7)” – control line, which indicates the sum of indicators of lines 1 to 7;

6.10. line 9 “Debt owed by the territorial body of the Fund at the end of the reporting (calculation) period” shows the amount of debt at the end of the reporting (calculation) period based on the accounting data of the policyholder:

line 10 “including due to excess expenses” reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting period, formed due to the excess of expenses incurred for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity over the amount of insurance contributions subject to transfer to the territorial body of the Fund;

line 11 “including due to overpayment of insurance premiums” 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;

6.11. line 12 “Debt owed by the territorial body of the Fund at the beginning of the billing period” shows the amount of debt at the beginning of the billing period:

line 13 “including due to excess expenses” 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 the purposes of compulsory social insurance in case of temporary disability and in connection with maternity over the amount of insurance contributions to be transferred to the territorial body of the Fund, which does not change during the billing period (based on the accounting data of the policyholder);

line 14 “including due to overpayment of insurance premiums” 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;

6.12. indicators of lines 12 - 14 must be equal to indicators of lines 9 - 11 of the Calculation for the previous billing period, respectively;

6.13. line 15 “Expenses for the purposes of compulsory social insurance” reflects expenses for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity, made by the policyholder from the beginning of the billing period. This indicator must correspond to the indicator of control line 12, column 4 of table 2 of the Calculation;

6.14. line 16 “Insurance premiums paid” reflects the amount 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;

6.15. line 17 “Writ-off amount of the policyholder's debt” reflects the written-off amount of the policyholder'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;

6.16. line 18 “Total (sum of lines 12+15+16+17)” - control line, which shows the sum of indicators of lines 12, 15-17;

6.17. line 19 “Debt owed by the policyholder at the end of the reporting (calculation) period” shows the debt owed by the policyholder at the end of the reporting (calculation) period based on the accounting data of the policyholder, including arrears (line 20).

Filling out Table 2 “Expenses for compulsory social insurance in case of temporary disability and in connection with maternity” of the Calculation form

7. This table reflects expenses for the purposes of compulsory social insurance in case of temporary disability and in connection with maternity from the beginning of the billing period in accordance with the current regulations on compulsory social insurance.

8. When filling out the table:

8.1. in column 3 on lines 1-4, 10 the number of paid days is indicated; on lines 7 - 9 - the number of payments made; on lines 5, 6, 11 - the number of benefits;

8.2. Column 4 reflects expenses on an accrual basis from the beginning of the billing period, offset against insurance premiums accrued to the Fund, including 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 4 additional days off for caring for disabled children, as well as additional costs for the payment of benefits for temporary disability, pregnancy and childbirth associated with the inclusion 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” (Collection of Legislation of the Russian Federation, 2007, No. 1, Art. 18; 2009, No. 30, art. 3739; 2010, No. 50, art. 6601) (hereinafter referred to as Federal Law No. 255-FZ of December 29, 2006), affecting the determination of the amount of benefits from January 1, 2007;

8.3. line 1 reflects the costs of benefits for temporary disability and the number of cases of assigned benefits for temporary disability, made at the expense of compulsory social insurance in case of temporary disability and in connection with maternity on the basis of primary certificates of incapacity for work for the reporting period (column 1), of which :

on line 2 - expenses for the payment of temporary disability benefits to persons working part-time, and the number of cases of assigned temporary disability benefits on the basis of initial certificates of incapacity for work for the reporting period (column 1);

8.4. line 3 reflects the costs of paying maternity benefits and the number of cases of assigned 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 (column 1) , of them:

on line 4 - payments to citizens working on external part-time jobs, and the number of cases of assigned maternity benefits (column 1);

8.5. line 5 reflects the costs of paying a one-time benefit to women who registered with medical institutions in the early stages of pregnancy;

8.6. line 6 reflects the costs of paying benefits for the birth of a child made by the policyholder;

8.7. line 7 reflects the costs of paying monthly child care benefits, reflecting the number of recipients in column 1, including:

on line 8 - for caring for the first child, reflecting the number of recipients in column 1;

on line 9 - for caring for the second and subsequent children, reflecting the number of recipients in column 1;

8.8. line 10 reflects the costs of paying for 4 additional days off for caring for disabled children, incurred by the policyholder;

8.9. line 11 reflects the costs of social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services made by the insured;

8.10. on line 12 “Total (sum of lines 1+3+5+6+7+10+11)” - control line, which shows the sum of lines 1, 3, 5, 6, 7, 10, 11.

Filling out table 3

“Calculation of the base for calculating insurance premiums” of the Calculation form

9. When filling out the table:

9.1. line 1 in the corresponding columns reflects the amount of payments and other remuneration accrued in favor of individuals in accordance with Article 7 of the Federal Law of July 24, 2009 No. 212-FZ, on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period period;

9.2. line 2 in the corresponding columns reflects amounts that are not subject to insurance premiums in accordance with Article 9 of the Federal Law of July 24, 2009 No. 212-FZ;

9.3. line 3 in the corresponding columns reflects the amounts of payments and other remuneration made in favor of individuals exceeding the maximum base for calculating insurance premiums established annually by the Government of the Russian Federation in accordance with Part 5 of Article 8 of Federal Law No. 212 of July 24, 2009 -FZ;

9.4. line 4 reflects the base for calculating insurance premiums, which is defined as the difference in line indicators (line 1 - line 2 - line 3);

9.5. on line 5 in the corresponding columns the amount of payments and other remuneration to individuals who are disabled people of groups I, II, III is indicated. Public organizations of disabled people (their regional and local branches), including those created as unions of public organizations of disabled people, organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, as well as organizations whose basic tariff is lower than the insurance premium rate established for payments and other remuneration in favor of disabled people, line 5 of this table is not filled out.

In addition, payments and other remuneration in favor of individuals who are disabled, reflected on line 6 or 7, are not reflected in line 5.

9.6. line 6 in the relevant columns indicates the amount of payments and other remuneration made to individuals in connection with the implementation of pharmaceutical activities by pharmacy organizations recognized as such in accordance with the Federal Law of April 12, 2010 No. 61-FZ “On the Circulation of Medicines” (Meeting legislation of the Russian Federation, 2010, No. 16, Art. 1815; No. 31, Art. 4161; No. 42, Art. 5293; No. 49, Art. 6409; 2011, No. 50, Art. 7351) and paying a single tax on imputed income for certain types of activities, as well as individual entrepreneurs who have a license for pharmaceutical activities and pay a single tax on imputed income for certain types of activities, applying the tariff established by part 3.4 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ;

9.7. line 7 in the relevant columns indicates the amount of payments and other remunerations made by insurers to crew members of ships registered in the Russian International Register of Ships for the performance of labor duties of a crew member of a ship, applying the tariff established by part 3.3 of Article 58 of the Federal Law of July 24, 2009. No. 212-FZ.

Filling out table 3.1 “Information required for applying a reduced tariff for payment of insurance premiums by insurance premium payers specified in clause 3 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ” of the Calculation form

10. The table is filled out by payers who apply a reduced rate of insurance premiums in relation to payments and other remunerations accrued in favor of individuals who are disabled people of groups I, II or III, if the specified rate is lower than the basic rate established for these payers.

The number of completed lines in table 3.1 must correspond to the number of disabled individuals to whom the payer accrued payments and other remuneration during the reporting period. In this case, columns 3 and 4 indicate the date of issue and expiration date of the medical and social examination certificate and the conclusion of medical and labor expert commissions.

11. When filling out the table:

11.1. Column 5 for each individual disabled person of group I, II or III reflects the amount of payments and other remunerations accrued on an accrual basis from the beginning of the year, but not more than the maximum base for calculating insurance premiums established annually by the Government of the Russian Federation[*].

11.2. Columns 6 - 8 reflect the amount of payments and other remunerations accrued over the last three months of the reporting period;

11.3. the line “Total payments” in columns 5 - 8 of the table reflects the total amount of payments and other remuneration accrued by the payer in favor of individuals who are disabled people of group I, II or III;

11.4. the value of the line “Total payments” in column 5 should be equal to the data in line 5 of column 3 of table 3 “Calculation of the base for calculating insurance premiums”;

11.5. the value of the line “Total payments” in column 6 should be equal to the data in line 5 of column 4 of table 3 “Calculation of the base for calculating insurance premiums”;

11.6. The value of the line “Total payments” in column 7 should be equal to the data in line 5 of column 5 of table 3 “Calculation of the base for calculating insurance premiums”;

11.7. The value of the line “Total payments” in column 8 should be equal to the data in line 5 of column 6 of table 3 “Calculation of the base for calculating insurance premiums.”

If table 3.1 consists of several pages, the value of the “Total payments” line is reflected on the last page.

Filling out Table 4 “Calculation of the compliance of conditions for the right to apply a reduced tariff for the payment of insurance premiums by payers of insurance premiums - public organizations of disabled people specified in paragraph 3 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ” of the Calculation form

12. The table is filled out by insurers who are public organizations of disabled people (their regional and local branches), including those created as unions of public organizations of disabled people, among whose members disabled people and their representatives make up at least 80 percent, and who apply the insurance premium rate established by part 2 Article 58 of the Federal Law of July 24, 2009 No. 212-FZ.

13. When filling out the table:

13.1. line 1 indicates the documented total number of members of the organization on an accrual basis from the beginning of the year and for each of the last three months of the reporting period;

13.2. line 2 indicates the number of disabled people and their legal representatives from among the members of the public organization on a cumulative basis from the beginning of the year and for each of the last three months of the reporting period;

13.3. the value of the indicator of line 3 is determined as the ratio of the indicators of lines 2 and 1, multiplied by 100;

Filling out table 4.1. “Calculation of the compliance of conditions for the right to apply a reduced tariff for the payment of insurance premiums by insurance premium payers specified in paragraph 3 of part 1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ” Calculation form

14. The table is filled out by organizations whose authorized capital consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wage fund is at least 25 percent, applying the tariff established by part 2 of the article 58 of the Federal Law of July 24, 2009 No. 212-FZ.

15. When filling out the table:

15.1. line 1 indicates the documented average number of employees of the organization on an accrual basis from the beginning of the year and for each of the last three months of the reporting period;

15.2. line 2 indicates the documented average number of disabled people working in this organization, cumulatively from the beginning of the year and for each of the last three months of the reporting period;

15.3. the value of the indicator of line 3 is determined as the ratio of the indicators of lines 2 and 1, multiplied by 100;

15.4. line 4 reflects the wage fund for the entire organization on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period;

15.5. line 5 reflects the wages of disabled people working in this organization, cumulatively from the beginning of the billing period and for each of the last three months of the reporting period;

15.6. The value of the line 6 indicator is determined as the ratio of the indicators of lines 5 and 4, multiplied by 100.

Filling out table 4.2 “Calculation of compliance of conditions for the right to apply a reduced tariff for payment of insurance premiums by insurance premium payers specified in clause 6 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ” of the Calculation form

16. The table is filled out by organizations operating in the field of information technology (with the exception of organizations that have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special zone economic zone) and applying the tariff established by Part 3 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ.

In order to comply with the criteria specified in Part 2.1 of Article 57 of the Federal Law of July 24, 2009 No. 212-FZ, and to comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, organizations operating in the field of information technologies, fill out columns 3, 4 on lines 1 - 4.

In order to comply with the criteria specified in Part 2.2 of Article 57 of the Federal Law of July 24, 2009 No. 212-FZ, and to comply with the requirements of Part 5 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, newly created organizations fill out only column 4 along lines 1 - 4.

17. When filling out the table:

17.1. line 1 indicates the average/average number of employees, calculated in the manner determined by orders of the Federal State Statistics Service;

17.2. line 2 reflects the total amount of income determined in accordance with Article 248 of the Tax Code of the Russian Federation;

17.3. line 3 reflects the amount of income from the sale of copies of computer programs, databases, transfer of property rights to computer programs, databases, from the provision of services (performance of work) for the development, adaptation and modification of computer programs, databases (software and information products of computer technology), as well as services (work) for installation, testing and maintenance of the specified computer programs;

17.4. the value of line 4 is defined as the ratio of the values ​​of lines 3 and 2 multiplied by 100;

17.5. line 5 indicates the date and number of the entry in the register of accredited organizations operating in the field of information technology, based on the received extract from the said register, sent by the authorized federal executive body in accordance with paragraph 9 of the Regulations on state accreditation of organizations operating in the field of information technology technologies approved by Decree of the Government of the Russian Federation of November 6, 2007 No. 758 “On state accreditation of organizations operating in the field of information technology” (Collected Legislation of the Russian Federation, 2007, No. 46, Art. 5597; 2009, No. 12, Art. 1429; 2011, No. 3, Art. 542).

Filling out table 4.3 “Calculation of compliance of conditions for the right to apply a reduced tariff of insurance premiums by insurance premium payers specified in clause 8 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ” of the Calculation form

18. The table is filled out by organizations and individual entrepreneurs applying the simplified taxation system and carrying out the main type of economic activity provided for in paragraph 8 of part 1 of Article 58 of Federal Law No. 212-FZ of July 24, 2009, classified in accordance with the All-Russian Classifier of Types of Economic Activities, and applying the insurance premium rate established by Part 3.4 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ.

19. When filling out the table:

19.1. line 1 indicates the amount of income determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis from the beginning of the reporting (calculation) period;

19.2. Line 2 indicates the amount of income from the sale of products and (or) services provided in the main type of economic activity, determined for the purposes of applying Part 1.4 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ;

19.3. Line 3 indicates the share of income determined for the purposes of applying Part 1.4 of Article 58 of Federal Law No. 212-FZ of July 24, 2009. The indicator value is calculated as the ratio of the values ​​of rows 2 and 1, multiplied by 100.

Filling out table 4.4 “Calculation of compliance of conditions for the right to apply a reduced tariff of insurance premiums by insurance premium payers specified in clause 11 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ” of the Calculation form

20. The table is filled out by payers - non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in accordance with the constituent documents in the field of social services for the population, scientific research and development, education , healthcare, culture and art (the activities of theaters, libraries, museums and archives) and mass sports (except for professional), applying the tariff established by part 2 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ.

In order to comply with the criteria specified in Part 5.1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, non-profit organizations fill out lines 1 - 5 of Column 3 when submitting the Calculation for each reporting period.

In order to comply with the requirements of Part 5.3 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, non-profit organizations fill out lines 1 - 5 of Column 4 based on the results of the billing period, i.e. when submitting the Calculation for the year.

21. When filling out the table:

21.1. Line 1 reflects the total amount of income determined in accordance with Article 346.15 of the Tax Code of the Russian Federation, taking into account the requirements of Part 5.1 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ;

21.2. line 2 reflects the amount of income in the form of targeted revenues for the maintenance of non-profit organizations and their conduct of statutory activities, named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ, determined in accordance with paragraph 2 of article 251 of the Tax Code Code of the Russian Federation;

21.3. line 3 reflects the amount of income in the form of grants received for the implementation of activities named in paragraph 11 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ, determined in accordance with subparagraph 14 of paragraph 1 of article 251 of the Tax Code of the Russian Federation ;

21.4. line 4 reflects the amount of income from the types of economic activities specified in subparagraphs p - f, i.4 - i.6 of paragraph 8 of part 1 of article 58 of the Federal Law of July 24, 2009 No. 212-FZ;

21.5. Line 5 reflects the share of income determined for the purposes of applying Part 5.1 of Article 58 of Federal Law No. 212-FZ of July 24, 2009, which is calculated as the ratio of the sum of lines 2, 3, 4 to line 1, multiplied by 100.

Filling out Table 5 “Decoding of payments made from funds financed from the federal budget” of the Calculation form

22. When filling out the table:

22.1. column 3 indicates the number of recipients of benefits paid to citizens in the billing period in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance, financed from the federal budget;

22.2. columns 4, 7, 10, 13, 16 indicate the number of days, the number of payments or the number of benefits paid to citizens in the billing period in excess of the amount established by the legislation of the Russian Federation on compulsory social insurance, financed from the federal budget;

22.3. columns 5, 8, 11, 14, 17, 20 “expenses (amount)” reflect the amount of expenses for payment of benefits;

22.4. the table indicators must correspond to the indicators reflected in column 5 “incl. at the expense of funds financed from the federal budget” of Table 2 “Expenditures on compulsory social insurance in case of temporary disability and in connection with maternity” (lines 1, 3, 7, 11);

22.5. columns 6, 9, 12, 15, 18 reflect the number of recipients;

columns 7, 10, 13, 16, 19 reflect the number of days, payments, benefits;

Columns 8, 11, 14, 17, 20 reflect expenses incurred by citizens.

22.5.1. Columns 6 - 17 reflect payments in amounts in excess of those established by the legislation of the Russian Federation, financed from the federal budget, to citizens who suffered:

according to columns 6 - 8 - due to the disaster at the Chernobyl nuclear power plant (Law of the Russian Federation of May 15, 1991 No. 1244-1 “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant” (Gazette of the Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR , 1991, No. 21, Article 699; Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1992, No. 32, Article 1861; Collection of Legislation of the Russian Federation, 1995, No. 48, Article 4561; 1996, No. 51, Article 5680; 1997, No. 47, Article 5341; 1998, No. 48, Article 5850; 1999, No. 16, Article 1937; No. 28, Article 3460; 2000, No. 33, Article 3348; 2001, No. 1, Art. 2; No. 7, Art. 610; No. 33, Art. 3413; No. 53, No. 5030; 2002, No. 27, Art. 2779; No. 30, Art. 3033; No. 50, Art. 4929; No. 52, Art. 5132; 2003, No. 43, Art. 4108; No. 52, Art. 5018; 2004, No. 18, Art. 1689; No. 35, Art. 3607; 2006, No. 6, Art. 637; No. 30, Art. 3288; No. 50, Art. 5285; 2007, No. 46, Art. 5554; 2008, No. 9, Art. 817; No. 29, Art. 3410; No. 30, Art. 3616; No. 52, Art. 6224, 6236; 2009, No. 18, art. 2152; No. 30, art. 3739; No. 48, art. 5866; 2011, No. 23, art. 3270; No. 29, art. 4297; No. 47, art. 6608; No. 49, art. 7024);

according to columns 9 - 11 - due to the accident at the Mayak production association (Federal Law of November 26, 1998 No. 175-FZ “On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and discharges of radioactive waste into the Techa River" (Collected Legislation of the Russian Federation, 1998, No. 48, Art. 5850; 2000, No. 33, Art. 3348; 2004, No. 35, Art. 3607; 2008, No. 30, Art. 3616; 2011 , No. 1, Art. 26);

in columns 12 - 14 - as a result of nuclear tests at the Semipalatinsk test site (Federal Law of January 10, 2002 No. 2-FZ “On social guarantees for citizens exposed to radiation as a result of nuclear tests at the Semipalatinsk test site” (Collected Legislation of the Russian Federation, 2002, No. 2, Art. 128; 2004, No. 12, Art. 1035; No. 35, Art. 3607; 2008, No. 9, Art. 817; No. 29, Art. 3410; No. 30, Art. 3616; No. 52, Art. 6224, Art. 6236; 2009, No. 18, Art. 2152; No. 30, Art. 3739; No. 52, Art. 6452);

in columns 15 - 17 - persons from special risk units (Resolution of the Supreme Council of the Russian Federation of December 27, 1991 No. 2123-1 “On the extension of the RSFSR Law “On the social protection of citizens exposed to radiation due to the disaster at the Chernobyl nuclear power plant” to citizens from special risk units" (Vedomosti of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR 1992, No. 4, Art. 138, Collection of Legislation of the Russian Federation, 2004, No. 35, Art. 3607), persons who received or suffered radiation sickness, or who became disabled due to radiation accidents, except for the Chernobyl Nuclear Power Plant (Resolution of the Council of Ministers - Government of the Russian Federation dated March 30, 1993 No. 253 “On the procedure for providing compensation and benefits to persons affected by radiation effects (Collected Acts of the President and Government of the Russian Federation, 1993, No. 14, Article 1182, Collection of Legislation of the Russian Federation, 1996, No. 13, Article 1365);

22.5.2. Columns 18 - 20 reflect information on additional payments of benefits for temporary disability, pregnancy and childbirth related to 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, affecting the determination of the amount of benefits from January 1, 2007;

22.6. line 7 “Total (pages 1-3, 6)” – control line, which shows the sum of the values ​​of lines 1, 2, 3, 6.

IV. Filling out Section II “Calculation of accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases and expenses for payment of insurance coverage” of the Calculation form

23. An insured who has independent classification units allocated in accordance with the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55 “On approval of the Procedure for confirming the main type of economic activity of the insured 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 No. 7522) * represents a Calculation compiled for the organization as a whole, and section II of the Calculation "Calculation on accrued , paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases and expenses for payment of insurance coverage” for each division of the insurer, which is an independent classification unit.

Filling out Table 6 “Base for calculating insurance premiums” of the Calculation form

24. When filling out the table:

24.1. line 1 “Total from the beginning of the billing period” reflects payments in favor of employees on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year, including for the last three months of the reporting period (line 2) broken down by month (lines 3 - 5);

24.2. line 1 of column 3 indicates the total amount of payments for which insurance premiums are calculated for compulsory social insurance against accidents at work and occupational diseases, including in column 4 - the amount of payments in favor of working disabled people;

24.3. Column 5 reflects payments in favor of employees for whom insurance premiums are not charged, in accordance with Article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” (Collected Legislation Russian Federation, 1998, No. 31, Article 3803; 2010, No. 50, Article 6606) (hereinafter referred to as Federal Law of July 24, 1998 No. 125-FZ);

24.4. Column 6 “The amount of the insurance rate in accordance with the class of professional risk (%)” indicates the size of the insurance rate, which is established depending on the class of professional risk to which the insured (division) belongs;

24.5. in column 7 “Discount to the insurance rate” 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 allowances for policyholders to insurance rates for compulsory social insurance against industrial accidents and occupational diseases, approved Decree of the Government of the Russian Federation of September 6, 2001 No. 652 “From the approval of the Rules for establishing discounts and allowances for policyholders to insurance rates for compulsory social insurance against industrial accidents and occupational diseases” (Collected Legislation of the Russian Federation, 2001, No. 37, Art. 3696; 2005, No. 16, Art. 1457; 2010, No. 52, Art. 7104) (hereinafter referred to as Decree of the Government of the Russian Federation of September 6, 2001 No. 652);

24.6. Column 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;

24.7. in column 9 “Addition to the insurance rate” the percentage of the increase to the insurance rate established by the territorial body of the Fund for the current calendar year is entered in accordance with Decree of the Government of the Russian Federation dated September 6, 2001 No. 652;

24.8. Column 10 “Amount of the insurance rate taking into account the discount (surcharge) (%)” indicates the size of the insurance rate taking into account the established discount or premium to the insurance rate. The data is filled in with two decimal places after the decimal point.

Filling out Table 7 “Calculations for compulsory social insurance against accidents at work and occupational diseases” of the Calculation form

25. The table is filled out based on the entries in the policyholder’s accounting records.

26. When filling out the table:

26.1. line 1 “Debt owed by the policyholder at the beginning of the billing period” reflects the balance of the account credit for settlements with the Fund for compulsory social insurance against industrial accidents and occupational diseases. This indicator does not change during the billing period;

26.2. line 2 “Accrued for payment of insurance premiums” reflects the amount of accrued insurance premiums 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”;

26.3. line 3 “Contributions accrued based on the results of inspections” reflects the amount of contributions accrued by the territorial body of the Fund based on on-site inspection reports;

26.4. line 4 “Not accepted for offset of expenses by the territorial body of the Fund for past billing periods” reflects the amounts of expenses not accepted for offset by the territorial body of the Fund for past billing periods based on acts of on-site and desk audits;

26.5. line 5 “Added premiums by the policyholder for past billing periods” reflects the amount of premiums accrued in previous years both by the policyholder himself and based on the results of a desk audit;

26.6. line 6 “Received from the territorial body of the Fund to a bank account” 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;

26.7. line 7 “Return of amounts of overpaid (collected) insurance premiums” reflects the amounts transferred by the territorial body of the Fund to the bank account of the policyholder as a return of overpaid (collected) amounts of insurance premiums;

26.8. line 8 “Total (sum of lines 1+2+3+4+5+6+7)” – control line, which indicates the sum of the values ​​of lines 1 to 7;

26.9. line 9 “Debt owed to the territorial body of the Fund at the end of the reporting period” reflects the amount of debt owed to the territorial body of the Fund at the end of the reporting period (debit balance of the account on which settlements are made for compulsory social insurance against industrial accidents and occupational diseases);

26.10. line 10 “Debt owed to the territorial body of the Fund at the beginning of the billing period” reflects the debit balance of the account for settlements with the Fund for compulsory social insurance against industrial accidents and occupational diseases (based on the accounting data of the policyholder). This indicator does not change during the billing period;

26.11. line 11 “Expenses on compulsory social insurance” reflects expenses on compulsory social insurance against accidents at work 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”;

26.12. line 12 “Insurance premiums paid” reflects the amounts transferred by the policyholder to the bank account of the territorial body of the Fund, cumulatively 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” indicating the date and number of payment orders;

26.13. line 13 “Writ-off amount of the policyholder's debt” reflects the written-off amount of the policyholder'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;

26.14. line 14 “Total (sum of lines 10+11+12+13)” – control line, which shows the sum of the values ​​of lines 10 to 13;

26.15. line 15 “Debt owed by the policyholder at the end of the reporting period” shows the balance of debt owed by the policyholder at the end of the reporting period (credit balance of the account on which settlements are made for compulsory social insurance against industrial accidents and occupational diseases), including:

line 16 “arrears” shows the amount of overdue debt calculated by the policyholder himself based on accounting data.

Filling out Table 8 “Expenses for compulsory social insurance against accidents at work and occupational diseases” of the Calculation form

27. When filling out the table:

27.1. Lines 1, 4, 7 reflect expenses incurred by the policyholder independently 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, the injured person, working on an external part-time basis;

on lines 3, 6, 8 - expenses incurred by the policyholder who was injured at another enterprise;

27.2. 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 regulations of the Government of the Russian Federation for the corresponding year and with the Rules approved by the Ministry of Health and Social Development of the Russian Federation;

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

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

27.5. 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 9 “Number of victims (insured) in connection with insured events in the reporting period” of the Calculation form

28. When filling out the table:

28.1. on line 1, the data is filled out on the basis of reports of industrial accidents in form N-1 (Appendix No. 2 to the Regulations on the investigation and recording of industrial accidents, approved by Resolution of the Ministry of Labor and Social Development of the Russian Federation dated October 24, 2002 No. 73 “On approval of the forms of documents necessary for the investigation and recording of industrial accidents, and provisions on the features of the investigation of industrial accidents in certain industries and organizations” (registered by the Ministry of Justice of the Russian Federation on December 5, 2002 No. 3999), highlighting the number of cases fatal (line 2);

28.2. 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 No. 967 “On approval of the Regulations on the investigation and recording of occupational diseases” (Collected Legislation Russian Federation, 2000, No. 52, Art. 5149);

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

28.4. When filling out lines 1-3, which are filled out on the basis of reports of industrial accidents in form N-1 and reports of 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.

**As amended by orders of the Ministry of Social Development of the Russian Federation dated August 1, 2008 No. 376n (registered by the Ministry of Justice of the Russian Federation dated August 15, 2008 No. 12133), dated June 22, 2011 No. 606n (registered by the Ministry of Justice of the Russian Federation dated August 3, 2011 No. 21550).