Electronic reporting to the FSS. How to take? Reporting of llc to fss

Last year, the report form was changed twice. The first time - from 01.01.2017 due to the transfer of administration rights for insurance coverage to the Federal Tax Service and the exclusion of settlements for temporary disability and maternity from the reporting. And the second - from 07.06.2017 due to the new Order of the FSS No. 275. In 2019, no changes were approved.

Download new form Form 4-FSS for the 4th quarter of 2019 is available for free at the link below. It consists of title page and five tables, as in the previous version of the document. The title and tables No. 1, 2 and 5 remained mandatory for filling. Tabular sections No. 1.1, 3 and 4 are filled in only if there is appropriate information, otherwise dashes are put.

Recall that in 2017, officials supplemented the form with new fields. The changes also affected the procedure for filling out the reporting document. So, for example, the value of the field "Average number of employees" should now be calculated not for the previous reporting period, but from the beginning of the year. That is, to fill out the FSS form for 2019 (Q4), we now calculate the average payroll for employees for all 12 months of this year.

Download the form of the report to the FSS for the 4th quarter of 2019

Who leases

The obligation to provide a 4-FSS report is enshrined in Law No. 125-FZ. According to legal regulations, everyone is obliged to report. legal entities, individual entrepreneurs and private traders who use hired labor of insured citizens. In simple words, all employers who pay social insurance contributions to Social Insurance for their subordinates are obliged to submit a unified reporting form.

The insured persons, in accordance with clause 1 of Article 5 of Law No. 125-FZ, are:

1. Working citizens with whom an employment contract, agreement or contract has been concluded.
2. Citizens involved in labor by a court decision as part of the execution of punishment.
3. Individuals, workers under civil law contracts, copyright contracts, work contracts and others, under the terms of which social insurance is provided (payment by the employer of contributions for injuries).

Therefore, if your organization employs not only full-time employees, but also contractors, be sure to study the contract that was signed with such a specialist. Pay special attention to the conditions of accrual and payment insurance coverage... If besides mandatory contributions(OPS and OMS), and the contributions for injuries are indicated, then the amounts of remuneration for the work of the contractors will have to be included in the reporting.

If activity is suspended

Companies do not often suspend their operations. In most cases, this situation is familiar to non-profit organizations, state employees are "frozen" much less often.

If the activity of the subject is still suspended, there are no taxable charges in favor of employees, what about reporting? To pass zero 4-FSS or not?

Give it up unambiguously. Even if in the billing period there were no accruals in favor of full-time employees... For example, if in non-profit organization there were no payments throughout 2019, the report still needs to be submitted on time. The officials did not foresee any exceptions. 4-FSS will be fined for a failed zero. In order to prevent penalties, you will have to fill out the cover page of the 4-FSS form, as well as tables numbered 1, 2 and 5.

Terms of delivery of 4-FSS

The deadline for submitting the FSS form for the 4th quarter of 2019 depends on the method of submission. For policyholders who generate reports on paper media, the report must be submitted no later than 01/21/2018. For electronically reported Injury Contribution Payers, until January 25th.

For the 4-FSS report, the same rules for determining the type of submission of reports apply: for policyholders with an average number of up to 25 people, it is provided to provide on paper, for payers with 25 or more employees - exclusively in in electronic format.

Features of filling 4-FSS

Foundation representatives social insurance require you to follow the basic rules when drawing up reporting form for injuries:

1. It is permissible to fill out the 4-FSS form by hand. Use exclusively black or blue ink colors for writing.
2. All pages of the paper report must be signed by the head of the organization indicating the date of signing. Also, do not forget to put the page numbering in the special field at the top.
3. Corrections are not valid. Therefore, if you make a mistake on one of the pages, you will have to rewrite it.
4. The electronic version of 4-FSS must be necessarily certified by the qualified signature of an authorized person of the institution. Before sending the electronic form, it is imperative to check it in specialized verification programs.

Pages of the 4-FSS, in which there is no information, it is not necessary to print and submit to Social Insurance.

The procedure for drawing up a 4-FSS report by a budgetary organization

Let's consider how the 4-FSS form for the 4th quarter is filled out correctly. 2019, you can download the file for free at the end of the article. The algorithm is shown in the following example. GBOU DOD SDYUSSHOR "ALLURE" receives funding from regional budget... OKVED 93.1 corresponds to group 1: tariff 0.2%. The average number of employees for the reporting period was 28 people. Employment contracts have been concluded with all employees.

Total charges for all 12 months of 2019 - 18,000,000.00 rubles, including:

• October - 3,000,000 rubles;
• November - 3,000,000 rubles;
• December - 3,000,000 rubles.

4-FSS is a form of quarterly reporting to the Social Insurance Fund of the Russian Federation. It is a calculation of insurance premiums accrued and paid by the employer in social insurance. It is on contributions for temporary incapacity for work, in connection with maternity and for injuries.

From reporting for 2015, you need to use a new Form 4 - FSS, which was approved by Order of the FSS of the Russian Federation dated 02.26.2015 N 59. The first report on this new form it was necessary to pass for the 1st quarter of 2015.

Who should take the 4-FSS?

According to 4-FSS, absolutely all payers of insurance premiums who pay money to individuals - both organizations and individual entrepreneurs (if they have wage-earners). 4-FSS and private practitioners (lawyers, notaries), as well as all citizens who hire official assistants under employment contracts (such assistants may include nannies, housekeepers, watchmen, drivers, and others), pass the calculation.

The obligation to submit a 4-FSS calculation does not depend on the taxation regime (OSNO, simplified taxation system, UTII, patent, etc.), or on the form of ownership of the organization (commercial, budget, etc.).

Terms of reporting in the form 4-FSS

4-FSS is rented quarterly. In paper form - no later than the 20th day of the month following the quarter. Electronic - no later than the 25th of the same month.

Since 2015, all employers with 25 employees or more are required to submit reports in electronic form.

Composition of the 4-FSS report

Form 4-FSS is a rather voluminous report. It consists of a title page and 14 tables.

All policyholders are required to fill in:

• Title page
• Table 1 (calculation according to OSS for temporary disability and in connection with motherhood)
• Table 3 (calculation of the base for assessing contributions)
• Table 6 (base for assessing contributions)
• Table 7 (calculation by OSS for injuries)
• Table 10 (information on the results of a special assessment of working conditions and medical examinations of workers

As data is available, the following are filled in:

• table 2 (hospital insurance costs)
• table 3.1 (information about foreigners working for you)
• Table 4, 4.1, 4.2 and 4.3 (calculation of compliance with the conditions for the right to apply a reduced tariff)
• table 5 (decoding of payments at the expense of the FSS)
• Table 8 (Injury Insurance Costs)
• table 9 (number of victims for all types of insurance)

What are the deadlines for submitting 4-FSS calculations in 2018? Where to send them? Do the deadlines for the submission of paper or electronic 4-FSS reports differ in 2018? Here is a table that is the calendar for submitting reports to the FSS in 2018.

Reporting 4-FSS in 2018

In 2018, it is necessary to submit to the FSS divisions:

• calculation of 4-FSS for 2017. Cm. " ";
• calculation of contributions to 4-FSS for periods starting from 2018 (the 4-FSS calculation form was approved by Order of the FSS dated September 26, 2016 No. 381).

Form 4-FSS is submitted only for contributions from accidents. For all other types of contributions, you need to report to the IFTS.

At the same time, the deadlines for the delivery of 4-FSS settlements in 2018 depend on the form in which the reporting is submitted: “on paper” or in electronic format.

Terms of delivery of 4-FSS for 2017 in 2018 (table)

Electronic format: deadlines

If the average number of employees for 2017 is more than 25 people, then Form 4-FSS should be submitted electronically. The deadline for the submission of 4-FSS in 2018 in electronic form ends in 25 calendar days of the month following the reporting (settlement) period:

• for the first quarter of 2018 - April 25;
• for the first half of 2018 - July 25;
• for 9 months of 2018 - October 25;
• for 2018 - January 25.

Paper 4-FSS: terms

If the average number of employees does not exceed 25 people, then 4-FSS reports on contributions “for injuries” can be submitted “on paper”. The deadline for the delivery of 4-FSS in 2018 on paper expires 20 calendar days after the reporting (settlement) period:

• for the first quarter - April 20, 2018;
• for the first half of the year - July 20, 2018;
• for 9 months - October 20, 2018;
• for the year - January 20, 2019.

However, January 20 and October 20, 2018 fell on Saturday. In this regard, the 4-FSS deadline for 2017 and for 9 months of 2018 has been postponed to January 22 and October 22, respectively.

Penalty for late submission of reports to the FSS in 2018

At untimely delivery 4-FSS in 2018, an organization or individual entrepreneur can be held liable under Art. 26.30 Federal law dated 24.07.1998 No. 125-FZ. That is, 5% of the amount of contributions accrued for the last three months of the reporting or billing period, for each full and incomplete month from the day set for the submission of the calculation. Moreover, the fine should not exceed 30% of this amount and be less than 1,000 rubles.

In addition, for violation of the reporting procedure - for example, when the number of employees at the enterprise is more than 25 people, but the report was submitted in paper form - a fine of 200 rubles is provided.

For this procedure, a special form 4-FSS is provided, in which sections are provided for reflecting the accrued and paid insurance premiums for temporary disability and in connection with motherhood; industrial accident insurance; payments for pregnancy and childbirth; upon occurrence of other insured events. The special procedure for paying premiums provided for the preferential categories of insurers is also reflected in a special section. In separate tables, the calculation of the basis for calculating insurance premiums and payments upon the occurrence of insured events is carried out. Reporting during the year is carried out on an accrual basis.

Terms and procedure for submitting reports to the FSS

Current intermediate and annual reports must be submitted to the territorial branch of the FSS by the 15th day of the month following the reporting period (quarter). All the necessary data for submitting reports can be found in the card that was issued during registration.

You can submit a report in several ways: personally take it to the FSS branch, hand over a paper report form to the inspector and wait for the check. In this case, you can clarify all the unclear points and, if necessary, redo the report. If all indicators are reflected in the report correctly, the FSS employee marks the acceptance of the report on the second copy. Corrections and blots, the use of corrective agents is not allowed.

A very convenient way of sending reports through telecommunications. This will require special program(distributed freely) and an electronic digital signature, which must be purchased annually from accredited organizations. In this case, the delivery of the report can be confirmed by printing out the protocol for receiving information, which is generated automatically at the time the report is received by the FSS employee.

In case of unforeseen situations, there is one more opportunity - to send by registered mail a report on electronic media and its duly certified paper version. The letter must contain an inventory of the attachment. In this case, the time of delivery of the report will be the date indicated on the receipt of the postal item. This method can be used if certain circumstances have arisen that do not allow fulfilling this obligation in a different way: the PC is faulty, there is no Internet access, and it is too late to go to the FSS. This method is legal, but not very convenient.

Penalties for failure to submit reports to the FSS

For untimely, penalties are established in the amount of 5% of the amount of accrued insurance premiums in reporting period, but not less than 1000 rubles. When detected during office check inaccuracies in reporting, underestimation of insurance premiums, a penalty of 20% of the unpaid amount is provided.

« FSS Electronic reporting»- section of the social insurance fund's Internet portal, within which you can submit a report. About this and other ways of putting in FSS electronic reporting read in our publication.

Who should submit reports to the FSS in electronic form?

In general, insurers can submit a report to social insurance in different ways: bring it to the fund in person, transfer it through a representative by proxy, send it by Russian Post or submit it electronically via telecommunications channels (TCS). The more employees the company employs, the more difficult it is for fund inspectors to check the reports and the more likely it is for errors when transferring information from a paper form to information system FSS. Therefore, for companies with an average headcount of more than 25 people, the legislation provides for only one way of submitting reports in social insurance - in electronic form (Article 15 of the Law "On Insurance Contributions" dated July 24, 2009 No. 212-FZ). But this does not mean that an accountant can send an e-mail to the fund with a quarterly calculation of 4-FSS: for electronic reporting, there are a number of requirements for its structure and format.

Attention! The law does not prohibit an insured with a smaller number of employees to send reports on TCS to the FSS.

Methods for submitting reports electronically to the FSS

To take in FSS electronic reporting, a legal entity or an entrepreneur must have an enhanced qualified electronic digital signature (EDS).

You can get an EDS in one of the many accredited certification centers. EDS performs the same functions as a regular signature - it confirms the accuracy of the information in the reporting. However, unlike a handwritten stroke, an EDS is very difficult to counterfeit. In addition, without endorsement of the report electronic signature he will not be able to enter a government agency. EDS is safer and safer for the policyholder.

Social insurance reporting can be sent in different ways:

• Through an authorized representative (in accordance with part 7 of article 5 of the law of 24.07.2009 No. 212-FZ). To do this, you need to conclude an agreement with a legal entity or individual entrepreneur, which will act as a representative, and also submit a power of attorney to the FSS (bring the original to your fund branch, and upload the scanned power of attorney to the representative to your personal account on the FSS portal). The policyholder can prepare reports himself, and through a representative only submit it to the FSS. Or it can outsource this aspect of accounting entirely.
• Through a certification center - in this case, the center will issue an EDS for the company, as well as provide software to send reports and will carry out methodological and technical support... In this case, the submission of electronic reporting in social insurance is as follows: the accountant will unload the finished report from the accounting program and load it into the program provided by the certification center. Then he will check the correctness of the download, sign an EDS and send it. The advantage of this method is that the accountant will be able to quickly find out about the stages of the report passing the check in the FSS and promptly respond to errors in the calculations.
• Through the social insurance website - in this case, the company will be able not only to transmit reports, but also to reconcile settlements with the fund, to learn about upcoming inspections.

Submission of electronic reporting through the FSS website

The social insurance website has a special section dedicated to submitting reports in electronic form. News about the procedure for submitting reports in electronic form is published here.

To send the report, the user must select the "Submit Document" tab. In the window that opens, there is a line for selecting a file with reporting. It must first be prepared in accounting software and place it on your computer. After sending the report, an identifier is assigned, by which, on the "Check and Control" tab, you can get information about whether the fund has accepted the calculation and whether there are any errors.

Chapter " Personal Area»Of this Internet resource allows you to view the status of those handed over recently (maximum - for Last year) reports in social insurance. To use this service, you need to enter the registration number of the policyholder.

In addition, reporting in social insurance can be transferred through another fund service - "Search and monitoring system of the FSS". The use of this service involves the registration of a user: you need to specify the data about the company, on the basis of which the policyholder's application will be formed. This document must be brought to the branch of the FSS to which the policyholder is attached. Within 5 working days, social insurance will provide the company with extended rights in the search and monitoring system: the company will be able not only to submit ready-made reports to the state agency, but also to compile them directly on the website, monitor the correctness of the calculation and payment of contributions.

Outcomes

Electronic reporting in social insurance can be submitted in different ways: both through a special organization or software, and using the FSS website itself. To submit electronic reporting, the company must have a strengthened qualified digital signature.