Form 4 admission to state secrets.

Despite the fact that since 2017, control over part of the insurance transfers has passed into the competence of the tax service, payments for "injuries" are still transferred to the FSS. This means that the requirement to submit a report has not been abolished. The article describes form 4 of the FSS 2017, a sample and the procedure for filling it out.

New form 4 FSS 2017 - sample filling

Form 4 of the FSS contains a title page and five tabular areas. Absolutely all organizations must submit the completed title page and tables 1, 2 and 5. Empty cells are drawn up with dashes. At the top of each sheet of the report, the registration number of the policyholder and the code are written. At the bottom of the pages - the signature of the head and the date the report was submitted. Let us consider in more detail what Form 4 of the FSS is and how to fill out the sample.

A sample of filling out the title page of form 4 of the FSS

The title page is drawn up by the insured company. If the FSS form is submitted zero, the sample for filling out the first sheet will be similar.

Consider the form in which form 4 of the FSS is submitted for the six months - a sample of filling is given using the example of Delta LLC. The company has 10 employees. According to the results of the special certification of workplaces, no harmful or dangerous factors were identified. For the first quarter, the company submitted a zero report in form 4 of the FSS. The company hired contractors, but according to the law, it did not pay contributions for "injuries" for them. According to the type of activity LLC "Delta" was assigned the first class of professional risk.

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

At the top of the form, the registration number of the policyholder and the code of subordination are written.
We write the revision number. Delta LLC submits an initial report, therefore the code will be “000”.
Delta LLC submits a half-year report, therefore, the sample for Form 4 of the FSS has the period code "06", the year is 2017.
The following are company details founding documents and an extract from the Unified State Register of Legal Entities.
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 head, then the sign "1" is affixed, his full name, personal signature and date.

Filling out the tables of Form 4 FSS

The first table contains information about the base for transferring payments. In line 1 we indicate total amount payments to employees and the amount of remuneration by months of the reporting quarter. Line 2 specifies the amounts not subject to insurance premiums (under GPC agreements). In our case, this is 500 rubles. for April. Line 3 indicates the difference between lines 1 and 2. Delta LLC does not have working disabled people, discounts or allowances for insurance payments, therefore a dash is put in these lines. Tariff rate is equal to 0.2 in accordance with the occupational risk class.

Since LLC "Delta" did not pay fees for contractors, table 1.1 is not filled out. Table 2 contains 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 line 3 indicates the taxable base 899 500, the rate is 0.2. We get the calculation 899 500/100 x 0.2 = 1799. Similarly, we consider the amount of insurance premiums for the months of the reporting quarter.

In line 16 we prescribe the amount of actually paid insurance payments. LLC "Delta" 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 contain information about work-related injuries and illnesses. They are filled in if in the reporting period the company had insured events. There were no such cases in Delta LLC.

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

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

Delta LLC passed the SOUT for all workplaces, but no harm or danger was identified. The completed report must be submitted before the 20th (in paper form) and before 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 zero: sample filling

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

title page;
tables 1, 2 and 5.

This is relevant for organizations without employees, if the manager was not accrued wage per reporting period.

Traffic report Money form 4, what kind of report is this, who submits it? We offer you a sample of filling out form 4 of the financial statements for 2014. How to fill out a report form 4? You can download the cash flow statement form that is relevant when filling out the financial statements for 2014 below. This form was approved by the Order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n (as amended on December 4, 2012).

In the usual sense, financial statements are information about losses, profits, shows the state of the enterprise at a certain point in time (as a rule, this refers to the end of the reporting period).

Form 4 is drawn up commercial organizations. Only companies engaged in lending, insurance and budgetary organizations are excluded from this list. Financial statements of these organizations has its own differences and is regulated separate rules accounting.

Based on the cash flow statement form, then the 4th reporting form must be submitted in tax office with the signature of the head of the enterprise and the chief accountant. And, accordingly, they are responsible for providing, not providing, late provision reporting.

Enterprises that are considered small businesses may not submit the described reporting. Reporting of small enterprises can be downloaded (balance sheet and income statement).

Reporting is submitted no later than 3 months after the end of the period. Delivery takes place once a year.

By general rule If the time allotted for reporting ends on a weekend or holiday, the deadline is extended until the first working day following them.

For violation of the reporting rules, the accountant, the head of the enterprise are punished with a fine.

Along with form 4, you must also submit a completed balance sheet(form 1), which can be downloaded at, a report on financial results(form 2, former income statement), you can download form 2. It is also necessary to fill out a statement of changes in equity (Form 3). You can download the form and the completed sample form 3.

Cash flow statement sample filling

Filling out form 4 begins with the so-called “header” of the form.

First, a line is filled in with the organization's data: name, identification code, type of activity is indicated (must correspond to constituent documents).

Then comes the division cash flows into three categories: current operations, investment operations and financial operations. Each of these categories is divided into two subcategories: receipts and payments.

Before each type of operation there are two columns in which it is necessary to reflect the amount of money that has passed on these operations: column 3 for the reporting year, column 4 for the previous reporting year. When filling out form 4 for 2014, you need to reflect information for 2014, 2013.

Completing the section “Cash flows from current operations”

Income:

4110 - indicates the total amount of receipts.

4111-4119 - their transcript:

sale, works and services
payment of funds, for rent, licenses, royalties
assignment of rights to claim money
other supply.

Payments are built on a mirror basis:

4120 - the total amount of payments.

4120-4129 - decryption:

funds spent on the purchase of goods, works and services
interest on credit obligations
funds spent on paying taxes and other obligatory payments.
other payments.

Interestingly, to current operations include all transactions that cannot be confidently attributed to the rest of the sections.

Line 4100 of Form 4 indicates the balance of cash flows.

The completion of this section of Form 4 can be viewed in the completed sample report, which can be downloaded from the link below.

Completing the section “Cash flows from investment operations”

Investment transactions are investments in scientific developments, purchase of shares from other enterprises, expenses for payments under contract agreements, employees in connection with investment operations enterprises.

Income:

4210 - the total amount of receipts.

4211-4219 - transcript:

From sale non-current assets( , real estate, production) are not included financial investments to these assets.
From transactions for the alienation of shares of other enterprises
From the sale of debt securities, the return of previously issued loans
From income in the form of investments in enterprises, stocks,
Other supply.

4220 - the total amount of payments.

4221-4229 - transcript:

Expenses for updating, repairing equipment, scientific developments, incl. and non-current assets
Purchase of shares of other enterprises, shares
Purchase of debt securities, rights of claim, spending on loans
Interest on liabilities arising from investment transactions
other payments.

Line 4200 of the cash flow statement indicates the balance of cash flows from investment operations.

See the completed second section of form 4 in the completed sample report, which can be downloaded from the link below.

Completing the section “Cash flows from financial transactions”

Financial transactions involve raising additional capital in the form of loans, loans or the sale of a share in equity.

Income:

4310 - the total amount of receipts.

4311-4319 - their transcript:

Obtaining credit funds
Increase in members' contributions
Share issue
Issue of debt securities (bonds).

4320 - the total amount of payments.

4321-4329 - their transcript:

Owners when buying their shares, shares in case of exit
Payment of part of the profit
Payment on debt securities, obligations (credits, loans).

When filling in the data for each category of form 4, you need to note the balance: the difference between payments and receipts.

It is obligatory in the 4th reporting form to reflect the amount of the cash balance at the beginning and end of the reporting period.

4400 - balance of cash flows - the sum of lines 4100, 4200, 4300. If it turned out to be a negative number, we reflect it in parentheses.

4450 - balance at the beginning of the reporting period - the amount of cash balance at the beginning of the year.

4500 - balance at the end of the reporting period - the amount of cash balance at the end of the year.

4490 - the impact of changes in the exchange rate against the ruble - reflects the total amount that has arisen in connection with the conversion of the currency into rubles.

It is important to know that the cash flow statement does not reflect complete list categories of operations, one operation can belong to several categories. So, for example, a single payment may refer to different flows. In this case, the amounts are distributed by flows. Cash flows are shown net: this means that the indicators should not take into account.

When receiving money in foreign currency, recalculation is made for the ruble at the exchange rate in force at the time of the transaction.

It is also now mandatory to reflect cash equivalents(values that fluctuate in price) and that can be sold quickly and without much difficulty.

You can view the completed report form 4 by downloading the sample filling from the link below.

This page is a serious guide for a serious person: a businessman or an accountant.

Many managers and accountants may be concerned about the question of how to fill out 4-FSS correctly. In this voluminous guide, we will step by step fill in the 4-FSS. You can also download the Word version of the form here.

Title page 4-FSS

So, let's start with how to fill out the title page of 4-FSS.

At the top of the form, you must indicate the registration number of the organization and the code of subordination. They should be in your notice, which was issued by the territorial body of the FSS of the Russian Federation during the registration of the company. Then this data needs to be duplicated on all calculation sheets. Field "registration number" consists of 10 cells.

In field "subordination code" includes 5 cells, it includes the territorial body of the fund, where the company is currently registered.

Enter in the next field correction number. If you still have a primary calculation, then set 000. If the calculation is refined, then set serial number refined calculation: 001, 002, 007 and so on. An updated calculation must be submitted in the form valid in the period in which errors were discovered.

After that, you must specify the code of the reporting period:

one quarter - code 03;
half a year - code 06;
nine months - code 09;
year - code 12.

If the application for the allocation of funds for payment insurance coverage, then put the number of calls through the fraction - 01, 02, 03 ...

Field "Calendar Year", 4 cells - indicate the year for the reporting period of which the calculation is made: 2015, 2016 ...

In field "Cessation of activities" it is necessary to write the letter "L" in the event that the activity of the company is terminated in connection with its liquidation (termination of the activity of the individual entrepreneur). Otherwise, nothing is put there.

After that fill in:

OGRN (OGRNIP).

In the event that the TIN consists of 10 digits, then in the first two cells (out of 12) it is necessary to put down 2 zeros (00). The same is with PSRN if it has 13 digits (the field consists of 15 cells).

Enter in the next field policyholder code. The first three cells are the code according to Appendix No. 1 to the “Procedure for filling out the calculation of contributions”. This code shows whether the company (IE) has reduced insurance premium rates (according to Article 58 of the Law 212-FZ “On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund compulsory health insurance”), and if so, on what basis.

For example, firms that operate in the information technologies, put the code 091, and those who do not have benefits - 071.

The second half of the field - displaying the tax regime, who is on a special regime, is filled in according to Appendix No. 3 to the procedure for filling out the calculation:

firms (IP) on the "simplified" put 01;
on the "imputation" - 02;
on the "single agricultural tax" - 03;
others put 00.

The third part of the field indicates whether the legal entity is state-owned or budget institution(then code 01). The rest put 00.

Separately, it is necessary to indicate the average number of insured women, working disabled people and employees employed in work with dangerous and harmful production.

After - bring number of calculation sheets and the number of pages with supporting documents attached.

If the owner of the company himself confirms the completeness and reliability of the calculation data, then the code “1” is put and the full name of the head of the company (IP) is written, if this is done by an authorized person, then the code is “2” and the full name of this person is written if this is done by the successor of the company , then the code is "3" and the full name of the successor company or its authorized person is written.

Then the signature is put, the date of signing the report and the seal of the organization of the insurers (if any).

Separately in the field "Document confirming the authority of the representative" the name of the document confirming the authority of the representative (power of attorney, its details) is indicated.

With accounting support from Dicaster, you will not be mistaken in your calculations.

Completing Section 1 of the 4-FSS report

Section 1 of the 4-FSS was created in order to indicate the calculation of accrued and paid contributions for compulsory social insurance for temporary disability and in connection with motherhood, plus the calculation of expenses incurred.

Directly under the title of the section is a field in which the OKVED code must be indicated by those organizations that apply a reduced rate of insurance premiums and, in this regard, must fill out table 4.1 or 4.2. The code of the particular type of activity that is exempted is indicated.

According to paragraph 3.4 of Article 58 of the Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”, tables 4.1 and 4.2 are leased by companies (IP) to the simplified tax system that apply reduced aggregate rate of insurance premiums in the amount of 20%, of which in the FSS - 0%.

4-FSS. How to complete Table 1?

This table contains calculations for compulsory social insurance for temporary disability and in connection with motherhood.

In lines No. 2, 3, 5, 6, 15 and 16, the amounts are entered on an accrual basis from the beginning of the year.

V line number 1 enter the figure of the debt for the insured at the beginning of the year. The indicator is equal to the credit balance on the account of settlements with the FSS for compulsory social insurance in case of temporary disability and in connection with motherhood at the beginning of the year. The number of this line must match the number of line 19 of Table 1 of the calculation for last year. During the reporting year, the indicator does not change.

V line number 2 enter the amount of insurance premiums accrued from the beginning of the year, which must be paid to the FSS. It is necessary to indicate the total accrued amount of insurance premiums, the amount at the beginning of the reporting period, for the last quarter and by months.

Line #3 is intended to indicate the amount of insurance premiums accrued by the territorial body of the fund based on the results of cameral and on-site inspections. By analogy with line 2, indicate the total amount of contributions, the amount at the beginning of the reporting period, for the last quarter and by month.

V line number 4 insurance premiums accrued for previous years and payable to the territorial body of the FSS are entered.

V line number 5 the amount of expenses not accepted by the fund for offset for past years according to acts of cameral and on-site inspections is entered. Similar to lines 2 and 3: the total amount of expenses, the amount at the beginning of the reporting period, the amount for the last quarter and monthly.

Line #6- the amount of funds received from the fund for the payment of insurance coverage. They also reflect the total amount, the amount at the beginning of the reporting period, for the last quarter and by months.

V line number 7 – sums of money, transferred by the fund to the company's bank account as a return of insurance premiums excessively transferred to the budget of the FSS. It also indicates the amount of overpaid insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood, set off against the repayment of debts on penalties and fines to be recovered.

Line #8- here the indicators for lines 1-7 are summarized.

Line #9- an indication of the debt for the FSS at the end of the reporting period. The indicator is debit balance on the account of settlements with the FSS for compulsory social insurance in case of temporary disability and in connection with motherhood at the end of the period.

The reason for the formation of debt for the FSS is deciphered in lines Nos. 10 and 11.

Yes, in line number 10 reflect the debt to the fund at the end of the reporting period, formed due to the excess of expenses incurred for the purposes of compulsory social insurance for temporary disability and in connection with motherhood over the amount of insurance premiums to be transferred to the territorial body of the FSS. It is isolated from the indicator of line No. 9.

Line #11- the debt for the Social Insurance Fund, which arose due to the contributions paid in excess by the insured at the end of the reporting period. It is also distinguished from the indicator of line No. 9.

V line number 12 the debt is recorded for the territorial body of the FSS at the beginning of the year.
The value of this line does not change during the year and corresponds to the indicator of line No. 9 of Table 1 of the calculation for prior year, as well as the debit balance on the account of settlements with the FSS for compulsory social insurance in case of temporary disability and in connection with motherhood at the beginning of the reporting year.

The reason for the formation of the debt owned by the territorial fund is deciphered in lines Nos. 13 and 14.

V line number 13 indicates the debt to the fund at the beginning of the year, which was formed due to the excess of the costs of compulsory social insurance in case of temporary disability and in connection with motherhood over the amount of insurance premiums to be transferred to the fund. The line indicator does not change during the year and is equal to the value of line 10 of table 1 of the calculation for the previous year.

Line #14- debt for the FSS, which appeared due to overpaid contributions at the beginning of the year. The indicator of the line corresponds to the indicator of line No. 11 of table 1 of the calculation for the previous year.

V line number 15 the amount of expenses for compulsory social insurance in case of temporary disability and in connection with motherhood, made by the insured since the beginning of the year, is paid.

It must indicate the total amount of expenses, the amount of expenses at the beginning of the reporting period, for the last quarter and by months. The data must correspond to line No. 15, column No. 4 of Table 2 of the calculation. We will write the second table below.

Line #16- the amount of the transferred insurance premiums to the personal account of the territorial body of the fund, indicating the date and number of the payment order. Also the total amount, the amount at the beginning of the reporting period, for the last quarter and monthly.

Line #17- the amount of debt written off in accordance with the regulatory legal acts taken in relation to specific insurers or the industry for writing off arrears.

Line #18- total, in which rows 12, 15, 16 and 17 are summarized.

Line #19- debt for the insured at the end of the reporting period. The indicator is equal to the credit balance on the account of settlements with the FSS for compulsory insurance in case of temporary disability and in connection with motherhood at the end of the period.

Line #20- the amount of the arrears. The number is selected from line No. 19.

How to fill out Table 2 of Form 4-FSS?

This table enters the data of the company on the simplified tax system, which during the reporting period incurred expenses paid by the FSS. This table reveals row number 15 of table 1, which we discussed above.

V column No. 1 line No. 1 the number of temporary disability benefits paid for the reporting period is recorded (excluding benefits for temporarily staying, except for citizens of the EAEU). It is filled out on the basis of primary disability certificates.

V column No. 3 on lines Nos. 1-6 and 12 shows the number of paid days. The number of days is indicated only paid at the expense of the FSS. Sick days paid by the employer are not shown here.

By lines ## 9-11- the number of payments made. By lines Nos. 7, 8 and 14- the number of allowances.

V column No. 4 the cumulative total indicates the costs that were offset against insurance premiums accrued in the FSS. From column No. 4, an indicator for column No. 5 is selected.

4-FSS, table 2, column 5: it reflects payments made at the expense of funds federal budget in excess of the established norms for persons affected by radiation exposure, as well as payment for additional days off to care for disabled children and additional expenses for the payment of benefits for temporary disability, for 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 motherhood, in accordance with paragraph 4 of Article 3 of the Law dated December 29, 2006 No. 255-FZ, affecting the determination of the amount of benefits from January 1, 2007.

V line 2 the same data is entered, but already by part-time workers. Here it is necessary to write only payments to external part-time workers for whom the work of the employer is not the main one. Hospital benefit payments to internal part-time workers do not need to be shown separately. Below reflect data on benefits for temporarily staying, including for external part-time workers.

Then data on benefits for pregnancy and childbirth are entered. Just as in the case with hospital benefits, indicates the number of benefits ( column number 1), number of paid days ( column number 2) and the amount of benefits ( columns No. 4 and No. 5).

At the same time, in line number 5 provides data for the organization as a whole, and line number 6 only information on benefits issued to women working part-time.

Line #7- number ( column number 3) and sum lump sums issued to women registered with medical organizations v early dates pregnancy ( column number 4).

Line #8- the number of paid lump-sum benefits for the birth of a child ( column number 3) and their sum ( column number 4).

Line #9- Indicators related to paid allowances for the care of a child up to one and a half years. This is the number of recipients ( column number 1), the number of payments ( column number 2) and their sum ( columns No. 4 and 5).

V line number 10 extract from the previous line No. 9 information on benefits for the care of the first child, and in line number 11- information on benefits for the care of the second and subsequent children.

Line #12– data on additional days off paid by the employer to care for children with disabilities: the number of days paid ( column number 3) and sum ( columns No. 4 and 5).

Line #13– insurance premiums accrued to pay for additional days off for the care of disabled children.

V line number 14 indicates the number of social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services ( column number 3) and their sum ( columns No. 4 and 5).

Line #15- final, lines No. 1, 3, 5, 7-9, 12-14 are summarized here.

4-FSS. Table 3

Table 3 of form 4-FSS is designed to calculate the base for calculating insurance premiums, therefore, in column No. 3 they show the total amounts of payments to employees accrued since the beginning of the billing period, in columns No. 4-6 - for each of the last three months of the reporting period.

Line #1- payments and other remuneration accrued in favor of individuals in accordance with Article 7 of the aforementioned Law No. 212-FZ, in accordance with which the object of taxation of insurance premiums is determined.

Line #2- payments not subject to insurance premiums and listed in Article 9 of Law No. 212-FZ.

Line #3- the amounts exceeding the maximum value of the base for calculating insurance premiums, established annually by the Government of the Russian Federation, are indicated. Recall that the maximum value of the base is indexed annually (in the past 2015 it was 670 thousand rubles)

Line #4- the basis for calculating insurance premiums in the FSS. The data in this line is equal to the difference between the data in lines 1, 2 and 3.

From line No. 4, the indicators of lines No. 5-8 are distinguished.

In particular, according to line number 5 reflects payments made to individuals for the implementation of pharmaceutical activities by pharmacy organizations paying UTII, as well as entrepreneurs who have a license for pharmaceutical activities and also pay UTII, applying the tariff established by clause 3.4 of Article 58 of Law No. 212-FZ.

Line #6- reflect payments made to crew members of ships registered in the Russian International Register of Ships for the performance of the labor duties of a ship crew member by insurers applying the tariff established by paragraph 3.3 of Article 58 of Law No. 212-FZ.

Line #7- the amount of payments made to individuals by entrepreneurs using patent system taxation, in respect of which the rate of insurance premiums is established by paragraph 3.4 of Article 58 of Law No. 212-FZ.

V line number 8 show the amount of payments in favor of foreigners and LBGs temporarily staying in the Russian Federation, except for citizens of the EAEU states.

Table 3.1 4-FSS

This table is filled in by those employers who have concluded employment contracts with stateless persons and foreigners temporarily staying in the Russian Federation, when calculating payments in their favor. Please note that persons - members of the EAEU are not included in this table.

V columns No. 3-5 enter data about a foreigner or LBG: TIN, insurance number of the individual personal account of the insured person (SNILS) in the personal accounting system, citizenship (if any).

Table 4 of Form 4-FSS

It exists for firms providing services in the field of information technology and applying the tariff established by paragraph 3 of Article 58 of Law No. 212-FZ.

Note: the exception is companies that have concluded agreements with the management bodies of special economic zones on the implementation of technical and innovative activities and making payments to individuals working in a technical and innovative special economic zone or industrial-production special economic zone, respectively.

Column 3, lines No. 1-4- data calculated on the basis of the results of nine months of the year preceding the current one.

Column 4 of the same lines- data for the current reporting period. Additionally, we note that newly created organizations fill in only column 4.

Line #1– average (average) number of employees.

Line #2- the total amount of income (according to Article 248 of the Tax Code of the Russian Federation).

Line #3- the amount of income from activities only in the field of information technology.

Line #4- the share of income from activities in the field of information technology in the total amount of revenue in%. To do this, the data of line No. 3 must be divided by the data of line No. 2 and multiplied by 100.

Line #5– information on an extract from the register of accredited organizations (date and number of the entry in the register) operating in the field of information technology.

4-FSS. Table 4.1

This table must be filled out by companies on the simplified tax system that use a reduced rate in accordance with subpara. 8, paragraph 1, article 58 of Law No. 212-FZ and not paying insurance premiums to the FSS of the Russian Federation.

Note that zero rate for such firms, clause 3.4 of Article 58 of Law No. 212-FZ is established and can only be applied by companies whose share of income from the main type of activity specified in the preferential list is at least 70% (clause 1.4 of Article 58 of Law No. 212-FZ ).

For registration, three lines in one column are intended. Information is indicated from the beginning of the reporting (calculation) period.

Line #1- the amount of income in rubles, determined in accordance with Article 346.15 of the Tax Code of the Russian Federation on an accrual basis.

Line #2- stands out from line No. 1 - the amount of income from the main type of activity related to exemptions is indicated in rubles.

Line #3- share of income. It is calculated according to the formula: dividing the data of line No. 2 and No. 1, multiplied by 100.

Table 4.2 of the 4-FSS report

It needs to be filled non-profit organizations, located on the "simplified" and paying insurance premiums at reduced rates.

Note: such organizations can carry out activities in the field of scientific research, culture and art, education, healthcare and mass sports, as well as social services for citizens.

V column 3 reflect data calculated at the end of the year preceding the current year, and in column 4- figures for this year. Thus, column 4 is filled in only when submitting the calculation for the year.

Line #1- reflects the total amount of income, including earmarked revenues and grants not used at the end of previous years.

Then the data is entered in lines Nos. 2-4, the values of which are extracted from line No. 1.

Line #2 – earmarked income to conduct activities reflected in the Charter of the legal entity.

Line #3- the amount of grants is indicated.

Line #4- income from the types of activities specified in paragraphs "r" - "f", "i.4" - "i.6" subp. 8 p. 1 art. 58 of Law No. 212-FZ of July 24, 2009.

Line #5- the share of income reflected in lines No. 2-4 in the total amount of income shown in line No. 1 is considered. The value is written as a percentage, so the sum of lines No. 2-4 is divided by the sum of line No. 1 and multiplied by 100.

Table 4.3 4-FSS

This table is filled in by individual entrepreneurs who apply the patent taxation system, with the exception of entrepreneurs engaged in the types of activities specified in subparagraphs 19, 45-47 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation.

In other words, this table does not need to be completed by patent entrepreneurs who:

are engaged retail through the objects of a stationary trading network with a trading floor area of not more than 50 square meters. meters for each object of trade organization;
are engaged in retail trade through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network;
lease (lease) residential and non-residential premises, dachas, land belonging to them by right of ownership;
provide services Catering through catering facilities with a hall area of less than 50 sq. meters for each item.

In this table, the number of completed lines must match the number of patents received by IP during the settlement (reporting) period for the implementation of the types of activities named in paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation, excluding the types of activities specified in subparagraphs 19, 45-47 of paragraph 2 of this article, which we indicated in the paragraph above.

V column 4 and column 5 the start and end dates of the patent issued by the tax authority at the place of its registration as a taxpayer applying the patent taxation system are displayed.

Column 6- indicates the amount of payments accrued by individual entrepreneurs carrying out the type of activity specified in the patent.

Columns 7-9- the amount of the above payments is indicated only for the last quarter.

The line "Total payments" in columns 6-9 reflects the total amount of payments accrued by IP in favor of individuals engaged in the type of activity specified in the patent. In this case, the line "Total payments" should be equal to:

in column 6 - line No. 7 column 3 of table 3 calculation;
in column 7 - line No. 7 column 4 of table 3 calculation;
in column 8 - line No. 7, column 5 of table 3 of the calculation;
in column 9 - line No. 7 of column 6 of table 3 of the calculation.

In the case when table 4.5 occupies more than one page, but several, the value of the line "Total payments" is shown only on the last one.

Table 5 4-FSS

Table 5 of Form 4 of the FSS must be completed by companies that pay benefits from the federal budget.

V column 3 on lines ## 1-6 reflect the number of recipients of benefits paid to citizens in the billing period in excess of the amount established by law, financed from the federal budget.

Line #7- indicates the number of employees who used the right to receive additional days off to care for children with disabilities.

V columns No. 4, 7, 10, 13, 16 and 19 on lines ## 1-2 reflect the number of benefits paid to individuals in the reporting period.

V column 4 on line number 7 record how many additional days off were paid for caring for disabled children.

V columns 5, 8, 11, 14, 17 and 20 v lines ## 1-6 reflect the cost of benefits.

V column 5, line No. 7 indicate the amount of payment for additional days off for the care of disabled children.

Line #8- indicate the amount of insurance premiums accrued to pay for additional days off to care for disabled children.

Data columns 5 must correspond to the data reflected in column 5 of table 2 (see above).

V columns 6, 9, 12, 15 and 18- indicates the number of recipients of benefits.

V columns 7, 10, 13, 16 and 19- the number of days, payments, benefits.

V columns 8, 11, 14, 17 and 20- expenses incurred by citizens.

V columns 6-17 shows payments financed from the federal budget, in amounts in excess of those established by law, to persons affected by:

according to columns 6-8 - from the disaster in Chernobyl;
according to columns 9-11 - due to an accident at Mayak;
in columns 12-14 - due to nuclear tests at the Semipalatinsk test site;
in columns 15-17 - citizens from special risk units.

V columns 18-20 writing information about additional payments benefits for temporary disability, for 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 disability and in connection with maternity, affecting the determination of the amount of benefits from January 1, 2007.

Line #9- control, it displays the derivative of the values of lines 1-3 and 6-8.

You will succeed - just follow this instruction. And if you don’t have time to figure it out, contact us and we will fill out the 4-FSS for you.

4-FSS. Section 2

The second section of the 4-FSS report must be filled out by all companies and individual entrepreneurs making contributions to "injuries".

Among them are those who are on the ONS.

At the same time, tables 6, 7 and 10 of section 2 must be submitted by all employers even if there is no relevant information to enter: in this case, these tables must be filled in with dashes. Then empty tables are surrendered, that is, with dashes.

Additionally, we note that in the second section, as in the first, there is a field "OKVED code". In the second section, all employers fill it out, marking in the field the code of activity, based on which the rate of contributions for social insurance against industrial accidents is set and occupational diseases

4 FSS, table 6. How to fill in?

This table indicates the information necessary to calculate the amount of assessed contributions for injuries for the reporting period - the basis for their calculation.

Lines No. 1-5 columns 3- here enter the amount of payments on which insurance premiums are accrued.

Line #1- indicate taxable payments accrued from the beginning of the year until the end of the reporting period.

Line #2- indicate taxable payments accrued for the last three months of the reporting period, and in lines ## 3-5- taxable payments accrued for each of the last three months of the reporting period.

Column 4- here they display taxable payments accrued in favor of persons with disabilities.
Line #1- indicate the amount calculated from the beginning of the year, in line number 2- the amount for the last quarter, and in lines ## 3-5

Column 5- Non-taxable payments are indicated here. Similar line number 1- it is necessary to reflect the amount accrued from the beginning of the year to the end of the reporting period, in line number 2- for the last quarter of the reporting period; v lines ## 3-5- for each of the last three months of the reporting period.

In columns 6-10, data is entered on the basis of a notice on the amount of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, which the FSS department issues to a legal entity.

V column 6 the amount of the insurance rate is indicated. Its value depends on the class of professional risk to which the type of activity of the insured belongs.

V column 7 put down the percentage of the discount to insurance rate. Please note that if you would like to receive a discount on injury contributions in 2016, you had to submit an application to the FSS no later than November 1, 2015 on the basis of Decree of the Government of the Russian Federation dated May 30, 2012 No. 524.

V column 8 indicate the date of the order of the territorial branch of the FSS, by which the insured is given a surcharge to the insurance rate.

V column 9 enter the percentage of the premium to the tariff established by the fund for the current year.

V column 10 reflect the amount of the tariff, taking into account the established discount or surcharge. The column is filled in rubles with two decimal places after the decimal point.

Form 4-FSS, Table 7

Table 7 4-FSS was created in order to show general data on the calculations of legal entities for insurance against industrial accidents.

This table is divided into two. The first reflects the total amount of insurance premiums that the legal entity is obliged to pay in the reporting period. In addition, it shows the debt of the FSS to reimburse the expenses of the insured company at the end of the reporting period.

The second part of the table includes the amounts of insurance premiums actually transferred by the insured in the reporting period, and the costs of social insurance funds against industrial accidents and occupational diseases. Also, this part is necessary to enter data on the insured's debt to the FSS at the end of the reporting period.

Line #1- enter the company's debt on contributions in case of injury at the beginning of the year. This is the credit balance on the sub-account "Calculations for social insurance and security" of account 69 at the beginning of the year. The data of this line must match with line No. 19 of table 7 of the calculation for the previous year. And during the reporting year it does not change.

Line #2- indicate the accrued contributions for injuries for the reporting period as of the beginning of the quarter, for the last quarter and by months.

Line #3- in the event that you had an inspection, then here you need to reflect the insurance premiums accrued based on the results of the inspections.

Line #4- reflect the amounts of expenses not accepted by the FSS of the Russian Federation for offset.

Line #5- indicates the amount of contributions accrued for past billing periods.

Line #6- the amounts received from the FSS to the account of the insured are indicated in the order of reimbursement of expenses.

Line #7- indicate the amounts of overpaid (collected) insurance premiums returned to the insured in the reporting period.

Line #8- the sum of lines No. 1-7.

Line #9- indicate the debt of the FSS on contributions in case of injury at the end of the reporting period. This is the debit balance on the sub-account "Settlements for social insurance and security" of account 69 at the end of the period.

Line #10- indicate the amount of debt for the FSS at the end of the reporting (billing) period, formed due to the excess of expenses incurred over the amount of contributions to be transferred to the social insurance fund.

Line #11- indicate the amount of debt for the FSS resulting from overpaid contributions at the end of the reporting period.

Line #12- display the amount of debt at the beginning of the billing period. The data of line No. 12 should be equal to the data entered in line No. 9 of the report for the previous billing period.

Line #13- indicate the amount of debt for the FSS at the beginning of the billing period, formed due to the excess of insurance costs over the amount of contributions.

Line #14- indicate the amount of debt for the FSS, resulting from overpaid contributions at the beginning of the billing period.

Line #15- show expenses on compulsory social insurance 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”.

Line #16- indicate the amounts of the transferred contributions to the personal account of the FSS, indicating the number and date of payments.

Line #17- indicate the amount of contributions deducted from current account legal entity in accordance with the regulatory legal acts of the Russian Federation.

Line #18- the sum of lines No. 12, 15-17.

Line #19- indicate the debt of the legal entity at the end of the reporting period. These data are equal credit balance on the corresponding sub-account of account 69.

Line #20- indicate separately the amount of the arrears.

Fill out table 8 of form 4-FSS

This table must be filled out if expenses were incurred for insurance against accidents and occupational diseases in the reporting period.

The data in it is indicated in two columns:

v column 3 indicate the number of days for which benefits were paid compulsory social insurance from accidents at work and occupational diseases;
v column 4 indicate the amount of expenses cumulatively from the beginning of the year, offset against contributions for injuries.

Line #1- indicate data on paid benefits for temporary disability in connection with industrial accidents.

Line #4- indicate information on the same benefits, but related to occupational diseases.

Line #7- indicate data on vacations for sanatorium treatment of employees (in addition to annual paid vacation).

From the values of lines No. 1, 4, 7, a number of indicators are distinguished. So, in lines Nos. 2 and 5 they reflect data on benefits for external part-time workers, and in lines Nos. 3, 6 and 8 - the same expenses, but made in favor of persons who suffered at another enterprise.

Line #9– for entering data by those insurers who carried out any measures in the reporting year to reduce occupational injuries and occupational diseases (for example, a special assessment of working conditions).

Line #10- total, the sum of lines No. 1, 4, 7 and 9.

Line #11- indicate reflect the amount of accrued and unpaid benefits, with the exception of the amounts of benefits accrued for the last month of the reporting period, in respect of which the payment deadline established by the legislation of the Russian Federation has not been missed.

Table 9 of Form 4-FSS

In this table, it is necessary to reflect the number of insured employees who suffered as a result of accidents at work that occurred in the reporting period.

Line #1- indicate the number of victims of accidents. The data are obtained on the basis of reports on industrial accidents in the form H-1, approved by the Decree of the Ministry of Labor of Russia dated October 24, 2002 No. 73. At the same time, the number of fatal cases is distinguished from this indicator (line No. 2).

Line #3- indicate data on employees who fell ill with occupational diseases in the reporting period. The value is entered on the basis of acts on cases of occupational diseases. The form of the act is given in the annex to the Regulation, approved by Decree of the Government of the Russian Federation of December 15, 2000 No. 967.

Line #4- total: the sum of lines No. 1 and 3.

At the same time, in line number 5 allocate the number of victims in cases that ended only in temporary disability. Data is entered on the basis of sick leave.

How to fill out table 10 of form 4-FSS?

We fill out table 10 of form 4-FSS indicating information about the results of the special assessment of working conditions, as well as information on mandatory medical examinations.

Data on a special assessment must be indicated on the basis of a report on the special assessment of labor.

Data on medical examinations are entered on the basis of the final acts of the medical board. In the event that the employer has previously conducted certification and its validity period has not yet expired, then information is indicated on the basis of that certification.

Line #1- information is indicated on the total number of jobs subject to special assessment, regardless of whether it was carried out or not.

On line number 1 in columns 4-6 displays data on the number of jobs for which a special assessment has been carried out. In the event that a special assessment of labor was not carried out, then 0 is entered in the columns.

By line number 2 v columns 7 and 8 reflect information on the number of employees employed at work with harmful and (or) dangerous factors, subject to and passed mandatory preliminary and periodic inspections.

Data in columns 7 and 8 must be entered in accordance with the information contained in the acts of the medical board based on the results of medical examinations.

V column 7 it is necessary to indicate the total number of employees employed in work with harmful factors that are subject to inspection.

V column 8 it is necessary to reflect the number of employees who have passed mandatory preliminary and periodic inspections.

That's all. We hope that with our help it will become a little easier to fill out the 4-FSS form, although it should be borne in mind that the FSS forms change as often as the foreign policy preferences of our officials, and you need to constantly monitor the updates of the Legislation.

From January 01, 2017, a new form for filling out reports on contributions for injuries has been approved. The form is called 4-FSS. Among accountants, this form is quite well known.

Until December 2016, all organizations and individual entrepreneurs were required to report on this form to the social insurance fund of their region. This included contributions to compulsory social insurance in case of temporary disability and in connection with motherhood and childhood. The tariff rate of 2.9% was reflected in the first section of this 4-FSS calculation.

Despite innovations in legislative acts social insurance, for 2017 established limit values contribution bases. This year the base is 755,000 rubles. Deductions in this case will be 2.9%. But if the income of employees exceeded this limit, then insurance premiums for social insurance will not be charged. Important information has appeared about employees who are not residents of the Russian Federation. In their case, contributions to the social insurance fund will amount to 1.8%.

In accounting, this insurance premium will be reflected in account 69.1.

The next mandatory section was related to contributions for injuries.

The contribution rate was determined by the Social Insurance Fund during the registration of an organization or entrepreneur and is directly related to the professional risk of your enterprise. There are 32 risk classes and rates from 0.2% to 8.5%. The most common rate is 0.2%.

In accounting, the insurance premium for injuries will be reflected in account 69.11.

Since January 01, 2017, the 4-FSS form has been slightly redone and, one might even say, simplified. Now only the section “injury deductions” is present in the calculation. For compulsory social insurance, now all organizations report to tax authority. The contributions themselves are also listed in the IFTS. The new form of calculation was approved by order of the FSS of Russia No. 381 of September 26, 2016. According to Law No. 125-FZ of July 24, 1998, all insurers are required to submit an injury form. This applies to companies of all forms of ownership, as well as entrepreneurs who hire citizens who are insured against industrial accidents and occupational diseases (Article 3 125-FZ).

It follows that all companies report on Form 4-FSS, even if they do not accrue injury contributions. If there are no accruals, then the feed calculation should be zero. Individual entrepreneurs submit such a calculation only if they have registered employees.

Injury contributions are subject to all payments under employment contracts and under civil law contracts (GPC), if they include conditions for the payment of contributions for injuries.

The reporting periods for filing the calculation from January 01, 2017 have not changed. Served for the first quarter (calculation for 3 months), half a year (calculation for 6 months), nine months and a year (calculation for 12 months). All calculations are cumulative throughout the year.

The submission deadline has also not changed. The calculation is submitted to hard copy before the 20th day of the month following the reporting period. On paper, organizations and individual entrepreneurs with an average number of employees of less than 25 people have the right to submit calculations. If the average headcount is more than 25 people, then the calculation is submitted only in in electronic format and until the 25th day of the month following the reporting period (Article 24 125-FZ).

Thus, the calculation for the first quarter (3 months) is submitted no later than April 20 on paper, and before April 25 in electronic form. For half a year (6 months), the calculation is submitted before July 20 on paper and before July 25 in electronic form. For 9 months - until October 20 on paper and until October 25 in electronic form. The annual calculation is submitted before January 20 on paper and before January 25 in electronic form.

If inaccuracies or inconsistencies in the calculation have been identified, then an updated calculation should be submitted. Exemption from liability when making clarifications will occur if:

the clarification was made before the reporting deadline;
if the period has expired, but the policyholder himself discovered the inaccuracy and managed to pay off the penalties and arrears that arose from an erroneous calculation;
if adjustments were made after field check fund employees.

payment insurance premium on injuries left under the department of the Social Insurance Fund. CBC Contribution for injuries 393 1 02 02050 07 1000 160. The due date for payment of contributions is the 15th of every month.

Reporting not submitted on time will result in a fine. According to the first part of Article 26.30 of the Federal Law, penalties will amount to 5% of the contributions accrued for the previous 3 months of the corresponding period, but not more than 30% of this amount, but not less than 1,000 rubles.

According to the second part of the Federal Law, if the reporting procedure is violated, you will have to pay a fine of 200 rubles. In addition, a fine may be imposed on the head of the organization for committing administrative offense, from 2017, such a fine will be from 300 to 500 rubles. Such a fine applies only to the heads of the organization, but individual entrepreneurs are exempted from this offense. It should be remembered that a fine cannot be imposed if the statute of limitations has expired - 3 years.

New form 4-FSS

Tables 1, 2 and 5 are required to be filled in the calculation. The remaining sections are additional, they are filled in as necessary. If there is information that needs to be reflected in these sections, then they must be filled out.

The inscription " Public sector entity" on the title page. And such organizations will now have to indicate their source of funding.
Line 1.1 has been added in section 2. "Debt for a reorganized insurant and (or) deregistered separate subdivision of a legal entity."
In table 2 appeared new line 14.1 "Debt for the territorial body of the Fund to the insured and (or) deregistered separate subdivision of the legal entity."
The field "Average number of employees" indicates the number of employees since the beginning of the calendar year.

If the policyholder has an urgent need to submit an updated calculation, then you need to pay attention to the clarification period. In 2017, the 4-FSS form underwent several changes. Clarifications should be submitted on the form valid in the quarter in which the inaccuracy or error is found.

Mandatory sheets to fill out:

Title page;
Table 1. Calculation of the base for calculating insurance premiums;
Table 2. Calculations for compulsory social insurance against accidents at work and occupational diseases.
Table 5. Information about the results of the conduct special evaluation working conditions.

Additional calculation sections:

Table 1.1. Information required for the calculation of insurance premiums by insurers.
Table 3. Expenses for compulsory social insurance against accidents at work and occupational diseases.
Table 4. Number of victims in connection with insured events in the reporting period.

There are a number of requirements for completing a paper report. The calculation itself can be filled out on a computer and printed out on a printer, or it can be written in block letters in blue or black ink. Only one indicator is entered in each line and the column corresponding to it. If empty columns remain, then dashes are put in this case.

If a mistake is made, then it is not necessary to correct it with a corrective tool. The wrong number must be crossed out and the correct one written on top. To certify this operation with the signature of the insured, the date and seal, if any. After the completed report, it is necessary to put down a through numbering and put down the number of sheets on the title page. At the bottom of each page is the signature of the insured and the date of submission of the calculation. When receiving the calculation, the inspector will affix you with a seal, which will display the date of receipt and the name of the FSS employee who accepted your calculation.

In electronic form, using the My Business online service, filling out the form is a little easier. Here the program will calculate the sheets for you, and fill in the details according to the required lines. You just have to enter the missing data in the calculations and send the report for control. If no filling control errors are detected, then feel free to send it to the fund. The date of sending the calculation is considered the date of delivery. You will also receive confirmation via electronic communication channels. You can get free access to the service right now at the link.

The order of filling out the form on an example

Let's fill in the calculation for the organization of Oxy-V LLC, where the director is Anikov B.E., who works in the organization together as an accountant, and for two of them the salary fund is 50,000 rubles. We will fill out the calculation for 3 months (1 quarter). Suppose that at the beginning of the calendar year there is no debt to the social insurance fund and all payments of insurance premiums were made in accordance with the law - on the 15th day of the month. Let's take the universal insurance rate - 0.2%. And none of the employees went on sick leave.

Basic order of filling new form for the delivery of the calculation for 9 months.

How to fill out the title page of Form 4-FSS

On the title page, we fill in the registration number of the insured and the code of subordination to the Fund. Adjustment number, if required, the reporting period (3 months, half a year, 9 months and a year), as well as the calendar year itself. Next are the basic data of the organization: this is the name, TIN, KPP, PSRN, number contact phone, OKVED.

Full legal address of the insured. The average number of employees, the allocation of the number of disabled people and workers employed in hazardous and hazardous industries. The number of sheets and applications (if necessary) is affixed. On the left, the data of the insured or his representative are indicated. The representative will need a power of attorney. Date of submission of the calculation and the signature of the insured. Foundation employee Social Security on the right will put a mark on acceptance (if the calculation is submitted on paper).