Technology of filling out calculations - how not to make mistakes

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

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

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

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

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

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

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

General requirements for filling out Calculation 4-FSS

Let's talk about some of the requirements for filling out Form 4-FSS when submitting it on paper. The calculation can be filled out either on a computer and printed on a printer, or filled out by hand in block letters with a ballpoint or fountain pen in black or blue.

Only one indicator is entered in each line and its corresponding column. If there is no indicator, a dash is added.

If an error is made in the 4-FSS form, the incorrect value is crossed out and the correct value is entered.

The correction is certified by the signature of the policyholder or his representative indicating the date of correction.

If the policyholder has a seal, the corrections must be certified with it.

Correction of errors by correction or other similar means is not permitted.

After the form in the required volume of tables has been prepared, sequential numbering of the completed pages is entered in the “page” field in the Calculation.

On each completed page, at the top, you must fill in the fields “Insured Registration Number” and “Subordination Code.”

You can find this data in the notification (notice) received by the policyholder upon registration with the territorial body of the Social Insurance Fund.

At the bottom of each page of the Calculation is the signature of the policyholder (his representative) and the date of signing is indicated.

The procedure for filling out the Title Page and Calculation Tables 4-FSS can be found in Appendix No. 2 to FSS Order No. 381 dated September 26, 2016.

For policyholders who are registered with the Social Insurance Fund of the constituent entities of the Russian Federation participating in the pilot project, the specifics of filling out form 4-FSS are approved by the Social Insurance Fund Order No. 114 dated March 28, 2017.

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

Filling out the title page

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

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

average number of employees.

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

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

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

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

Section I of Form 4-FSS

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

In Sect. I includes nine tables.

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

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

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

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

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

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

Line 5 indicates the amount of the insurance tariff, which is set depending on the class of professional risk to which the insured belongs (separate division).

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

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

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

And this class depends on the type of economic activity.

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

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

When filling out the table:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

When filling out the table:

12.1. Lines 1, 4, 7 reflect the expenses incurred by the policyholder in accordance with the current regulatory legal acts on compulsory social insurance against industrial accidents and occupational diseases, of which:

on lines 2, 5 – expenses incurred by the insured to the injured person working outside;

on lines 3, 6, 8 - expenses incurred by the insured who suffered in another organization;

12.2. Line 9 reflects expenses incurred by the insurer to finance preventive measures to reduce industrial injuries and occupational diseases. These expenses are made in accordance with the Rules for financial support of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium and resort treatment of workers engaged in work with harmful and (or) hazardous production factors, approved by Order of the Ministry of Labor dated December 10, 2012 No. 580n (registered Ministry of Justice dated December 29, 2012 No. 26440) as amended by orders of the Ministry of Labor dated May 24, 2013 No. 220n (registered by the Ministry of Justice dated July 2, 2013 No. 28964), dated February 20, 2014 No. 103n (registered by the Ministry of Justice dated May 15, 2014 No. 3228 4), from 04/29/2016 No. 201n (registered by the Ministry of Justice on 08/01/2016 No. 43040), dated 07/14/2016 No. 353n (registered by the Ministry of Justice dated 08/08/2016 No. 43140);

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

12.4. line 11 reflects for information purposes the amount of accrued and unpaid benefits, with the exception of the amounts of benefits accrued for the last month of the reporting period, in respect of which the deadline for payment of benefits established by the legislation of the Russian Federation was not missed;

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

12.6. Column 4 reflects cumulative expenses from the beginning of the year, offset against insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.


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

Filling out table 10

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

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

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

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

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

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

When filling out the table:

9.1. the number of completed lines in Table 1.1 must correspond to the number of legal entities or individual entrepreneurs to which the insurer temporarily sent its employees under an agreement on the provision of labor for workers (personnel) in the cases and under the conditions established by the Labor Code of the Russian Federation, the Law of the Russian Federation of April 19, 1991 year No. 1032-1 “On employment in the Russian Federation” (hereinafter referred to as the agreement), other federal laws;

9.2. in columns 2, 3, 4, the registration number in the Fund, TIN and OKVED of the receiving legal entity or individual entrepreneur are indicated respectively;

9.3. Column 5 indicates the total number of employees temporarily assigned under a contract to work for a specific legal entity or individual entrepreneur;

9.4. Column 6 reflects payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are charged, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.5. Column 7 reflects payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

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

9.7. in columns 9,11,13, payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.8. Column 14 indicates the amount of the insurance rate, which is set depending on the class of professional risk to which the receiving legal entity or individual entrepreneur belongs;

9.9. Column 15 indicates the amount of the insurance rate of the receiving legal entity or individual entrepreneur, taking into account the established discount or surcharge to the insurance rate. The data is filled in with two decimal places after the decimal point.

Special assessment of working conditions and mandatory medical examinations

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

Such information is reflected in Table 5.

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

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

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

Well, here comes another reporting company. Its peculiarity is that now all users of the 1C:ZUP 8 program have switched to working in the new edition of the program. In this regard, we decided to update our old article on filling out regulated reporting to the Social Insurance Fund and help you understand this report in the new program.

First of all, check whether the organization details necessary to fill out this report are filled out in the program. To do this, open the organization card in the menu Settings:

We check the correctness of filling out the section on the Social Insurance Fund:

The amounts of accrued insurance premiums are filled into the report automatically, but we would like information about the transferred contributions: amounts, payment order numbers and their dates to also be entered into 4-FSS automatically. To do this, you need to make a special document for each payment order. You can find it in the section Taxes and fees:

We record each fact of transfer of contributions to the Social Insurance Fund in a separate document indicating all the payment details:

After this, you can proceed to filling out the report itself. In chapter Reporting and certificates go to block 1C-Reporting:

If the 4-FSS report has already been generated in the program, then when creating a new one, the form can be found on the tab Favorites:

If the report is not in the favorites, then we will find it in the general list of all reports:

If you keep everything in the program correctly, all details and documents are filled out correctly, then the report will be filled out automatically. And pay attention to the payment of insurance premiums too:

Those. if you are within a quarter, every time you transfer contributions to the budget, do not be lazy and fill out the document Payment of insurance premiums to funds, then you will spend a couple of minutes filling out the report.
Those who submit reports directly from the program immediately click on the button Send:

Well, immediately within 2-3 minutes we receive a protocol from the FSS about submitting reports, which the program immediately informs us about.

Eh, I love 4-FSS. If only all reports were like this. Although of course there is an even simpler form. For example, SZV-M, but that's a completely different story.
In the general list of reports, information about submitted or failed forms is also very informative and always at hand, right in the program:

Oh, if only everything in accounting life was so simple...
That's all I wanted to tell you about filling out 4-FSS in the 1C:ZUP program. If you have any questions, write. I will try to answer as much as possible, but you understand: now the busy time has begun.

How to make a report 4 FSS in 1C 8.2:

In chapter Reports → choose Regulated reports;
Next we use <Добавить элемент списка > – find the form – 4 FSS;
Period – set the reporting period;
Button <Ок> ;
Button <Заполнить> – the report will be filled in automatically.

Instructions for filling out 4 FSS in 1C 8.2

Let's study how to fill out 4-FSS in the 1C 8.2 information base step by step using an example. Let’s say there is general information about accrued contributions to the Social Insurance Fund:

Step 1. Filling out the title page of form 4-FSS

When compiling the title page, information about the taxpayer and the reporting period are indicated. An example of filling out the title page of form 4-FSS:

Step 2. Section 1 Table 3 of 4-FSS calculations

The first section of Table 3 indicates the calculation of the base for calculating insurance premiums by month. Moreover, in line 4 Total base for calculating insurance premiums The base for calculating insurance premiums is calculated using the formula: The base for calculating premiums corresponds to page 1-page 2-page 3.

An example of filling out Section 1 of Table 3 of the 4-FSS calculation

Step 3. Section 1 of Table 2 of the 4-FSS calculation

Section 1 of Table 2 sets out the costs of compulsory social insurance for temporary disability and maternity.

At the same time, in order for 1C 8.2 to automatically generate Section 1 of Table 2 in the 4-FSS form, you need to make a document Entering income, personal income tax and taxes (contributions) from payroll. The document is created in the Salary section - then select Salary accounting data in an external program - create Input of income, personal income tax and taxes (contributions) from the payroll:

In 1C 8.2, the following data is automatically entered into Table 2 of Section 1:

Step 4. Section 1 of Table 1 of the 4-FSS calculation

The first section of Table 1 calculates accrued and paid contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

Checking data on line 2 Insurance premiums accrued:

line 2 “at the beginning of the reporting period” = line 2 of the calculation for the previous quarter = RUB 5,762.47.
page 2 = page 4 gr. 3 Section 1 Table 3 * 2.9% = 398,639.12 * 2.9% = 11,560.53 rubles.
page 2 = Turnover Kt 69.01 for the 1st half of the year = RUB 11,560.53
line 2 = amount at the beginning of the reporting period + amount for the quarter = 5,762.47 + 5,798.06 = 11,560.53 rubles.

Checking data on line 15 Expenses for compulsory social insurance:

line 15 = amount of transactions Dt 69.01 Kt 70 = RUB 2,130.42;
line 15 = page 12, column 4 Table 2 of Section 1 = 2,130.42 rubles.

Checking data by line 16 Insurance premiums paid:

line 15 “at the beginning of the reporting period” corresponds to line 16 of the calculation for the previous quarter = RUB 3,790.47.
page 16 = amount of transactions Dt 69.01 Kt 51 for the 1st half of the year = 9,585.64 rubles;
page 16 = amount at the beginning of the reporting period + amount for the quarter = 3,790.47 + 5,795.17 = 9,585.64 rubles

On line 18 Total the sum of the lines is calculated 12+15+16+17

if line 18 >
if line 18< строчки 8, то заполняется стр. 19 Задолженность за страхователем.

In our example:

line 18 > line 8 = 11,716.06 > 11,560.53 – fill in page 9
line 9 corresponds to page 18 – page 8 = 11,716.06 – 11,560.53 = 155.53 rubles.
page 9 = debit balance 69.01 as of June 30 = 155.53 rubles.

An example of filling out Section 1 of Table 1 of the 4-FSS calculation:

Step 5. Section 2 of Table 6 of the 4-FSS calculation

In the second section of Table 6, the base for calculating insurance premiums for insurance against industrial accidents and occupational diseases is calculated, where the information is presented in the context of:

On line 1 – total from the beginning of the billing period;
Lines 2, 3, 4, 5 provide data for the last three months of the reporting period:

Step 6. Section 2 of Table 8 of the 4-FSS calculation

The second section of Table 8 specifies expenses for the purposes of compulsory social insurance against NS and occupational diseases. On line 10 Total expenses the sum of lines 1, 4, 7, 9 is written down - the final indicator of the sum of lines:

Step 7. Section 2 of Table 9 of the 4-FSS calculation

Data is provided on the number of insured victims in insured events in the reporting period.

In line 1,2 For accidents– indicates the number of injured people according to the National Assembly according to acts on industrial accidents in form N-1;
In line 3 For occupational diseases– the number of people affected by occupational diseases is indicated according to acts on cases of occupational diseases;
In line 4.5 TOTAL victims the sum of lines 1, 3 is calculated - this is the final indicator of the sum of lines 1 and 3. At the same time, line 5 records the number of victims in cases of temporary disability. Data on line 5 is indicated on certificates of incapacity for work.

Step 8. Section 2 of Table 7 of the 4-FSS calculation

The second section of Table 7 calculates accrued and paid contributions for compulsory social insurance from the National Social Security at work and occupational diseases.

In line 2 Accrued for payment of insurance premiums– the total amount of accrued contributions on a cumulative basis from the beginning of the period, as well as the balance at the beginning of the reporting period and for the last three months of the reporting period.

Examination is made according to the formula: Amount of contributions = Base for contributions * Tariff for contributions. In our example:

line 2 “at the beginning of the reporting period” = line 2 of the calculation for the previous quarter = RUB 3,378.00.
p.2 = p.1 gr.3 Section 2 Table 6 * gr.10 Section 2 Table 6 = 398,639.12 * 1.7% = 6,776.87 rub.
page 2 = Turnover Kt 69.11 for the 1st half of the year = 6,776.87 rubles.
line 2 = amount at the beginning of the reporting period + amount for the quarter = 3,378.00 + 3,398.87 = 6,776.87 rubles.

In line Total (sum of lines 1+2+3+4+5+6+7) (page 8)– the total indicator of the sum of the rows.

Validating data by row Insurance premiums paid (page 12)– the amount of transferred contributions to the Social Insurance Fund, number and date, month, year of the payment order – on a cumulative basis:

line 12 “at the beginning of the reporting period” = page 12 of the calculation for the previous quarter = RUB 2,222.00.
page 12 = amount of transactions Dt 69.11 Kt 51 for the 1st half of the year = RUB 5,619.17;
page 12 = amount at the beginning of the reporting period + amount for the quarter = 2,222.00 + 3,397.17 = 5,619.17 rubles.

In line Total (sum of lines 10+11+12+13) (page 14)– the total indicator of the sum of the rows.

if line 14 > line 8, then fill in page 9 Debt for Social Insurance Fund.
if line 14< стрстрочки 8, то заполняется стр. 15 Задолженность за страхователем.

Checking the data in our example:

page 14< стр. 8 =5 619,17 < 6 776,87 – заполняется стр. 15
page 15 = page 8 – page 14 = 6,776.87 – 5,619.17 = 1,157.70 rubles.
line 15 = credit balance 69.11 as of June 30 = RUB 1,157.70.

An example of filling out Section 2 of Table 7 of the 4-FSS calculation:

Creating a printed calculation form in 1C 8.2

To print the calculation of 4 FSS, click on the button<Печать>, which is located at the bottom of the report form panel.

If you select Print immediately, then the calculation is immediately printed without preview.
If you select Show form, then the report preview form is displayed. As a result, you can print not the entire report, but only those sheets that are necessary, having previously selected them with checkboxes.

Uploading calculations electronically in 1C 8.2

To download the calculation of 4 FSS in 1C 8.2, you need to click the button at the top of the panel <Выгрузка> - Further <Выгрузить> and address where you want to save the electronic document.

To save an electronic document to a floppy disk, you need to check the box Save to floppy disk and specify the drive.
To save an electronic document to your computer’s hard drive, you need to check the box Save to directory and enter the path to the directory:

Drawing up a payment order for the transfer of contributions to the Social Insurance Fund in 1C 8.2

The Table shows the procedure for filling out the fields of the payment order when paying monthly insurance premiums to the Social Insurance Fund:

www.mrofss.ru

Sample payment order for transfer of contributions to the Social Insurance Fund

Drawing up a payment order for the transfer of contributions to the Social Insurance Fund NS and PZ

The Table shows the procedure for filling out the fields of a payment order when monthly payment insurance contributions to the Social Insurance Fund NS and PZ:

Attention! Details for payment of insurance contributions must be found in your Social Insurance Fund or on the official websites of the Social Insurance Fund. For Moscow, you can use the website

Form 4-FSS - a sample of filling out for the 1st quarter of 2019 with zero data you can see in our material. Here you will find a description of the mechanism for filling out such a report, find out which sheets do or do not need to be completed, and receive other important information on drawing up a zero 4-FSS.

What does the legislation say about zero 4-FSS?

Reporting to social security in Form 4-FSS is a calculation presented in tabular form, containing information:

on insurance premiums for compulsory insurance against accidents at work and occupational diseases (ASP and OPD), accrued and paid in the reporting period (for injuries);
expenses for payment of insurance coverage under NSP and PZ.

Zero calculation 4-FSS is a type of insurance reporting in the absence of reporting data. This situation arises if the company has suspended, ceased or is just planning to start operations.

The condition for the mandatory submission of such a calculation is contained in Art. 24 of the Law “On compulsory social insurance against accidents at work and occupational diseases” dated July 24, 1998 No. 125-FZ. This article speaks of the need for quarterly reporting on insurance premiums by all policyholders.

Find out who is taking the 4-FSS from this article.

Please note: an individual entrepreneur without employees does not submit a zero card to the Social Insurance Fund, since he is not an insurer.

There is no mention of zero form 4-FSS in the law. Nothing is said about this type of reporting in the FSS order No. 381 dated September 26, 2016, which describes the technology for filling out this reporting form.

However, this does not mean that the lack of reporting data relieves policyholders from submitting 4-FSS - everyone needs to report every reporting quarter. We will tell you how to do this in the following sections.

Mandatory zero sheets

Social insurance expects 4-FSS from policyholders in any case - whether they made payments in the reporting period in favor of individuals or not. If there is nothing to write down in the report, the employer will be required to submit a 4-FSS zero calculation completed according to special rules.

Its main difference from a regular (data-filled) calculation is the reduced volume of tables presented.

Calculation 4-FSS - 2019 is filled out on the form approved by. by order of the FSS dated September 26, 2016 No. 381, as amended. from 06/07/2017. You can download it below.

The minimum set of sheets and tables of the report is defined in clause 2 of Appendix No. 2 to Order No. 381 - it includes:

title page;
3 tables (1 - calculation of the base for calculating insurance premiums, 2 - calculation of injury premiums and 5 - results of assessing working conditions).

These are mandatory sheets for 4-FSS. The remaining calculation tables (1.1, 3 and 4) may not be filled out - this is indicated in clause 2 of the Procedure for registration of 4-FSS, approved. by order No. 381 (Appendix No. 2). Therefore, you can create a zero calculation without them.

We will talk about the specifics of filling out the cells of the zero calculation tables in the next section.

How to prepare a report if there is no data - zeros, dashes or empty cells?

To correctly fill out the zero calculation in Form 4-FSS, use the algorithm set out in Appendix No. 2 to Order No. 381:

Clause of Appendix No. 2 to Order No. 381	Decoding
	Dashes are added to table cells if there is no reporting indicator.
	When filling out the “TIN” field in the 2 initial cells (zone of 12 cells), enter zeros (00) if the TIN consists of 10 characters. *How to find out the FSS registration number by TIN in a couple of minutes, see the material*
	In the 1st and 2nd cells of the field “OGRN (OGRNIP) of the legal entity, enter zeros (their OGRN consists of 13 characters with a 15-digit zone to be filled in)

In addition, individual calculation cells are not filled in at all - neither with zeros nor dashes. For example:

the field “Cessation of activity” located on the title page - according to clause 5.6 of Appendix No. 2 to Order No. 381, code “L” is entered in this field (if the company or individual entrepreneur is liquidated in the reporting period) or it is not filled in at all;
field “Budgetary organization” - only state employees work with it (clause 5.12 of Appendix No. 2 to Order No. 381), and in the reporting of other companies and individual entrepreneurs it remains blank.

From these features of the calculation filling technique, the following conclusion can be drawn:

zeros are entered only in the 1st and 2nd cells of the “TIN” and “OGRN” fields if the value indicated in them consists of 10 or 13 characters, respectively;
In the cells of the form tables, if there is no data, dashes are inserted;
individual cells for a specific purpose are left unfilled.

If you generate several different reports in parallel at once, read the next section to protect yourself from errors.

Technology of filling out calculations - how not to make a mistake?

The above method of filling out the fields is typical only for 4-FSS. When preparing, for example, the calculation of contributions, a different scheme is used (clause 2.20 of Appendix No. 2 to the Federal Tax Service order No. ММВ-7-11/551@ dated 10.10.2016):

12 acquaintances of the “TIN” field of a single calculation for insurance premiums must be filled out from the first cells, and with a 10-digit TIN, dashes are entered in the last 2 cells (for example, 8970652349--);
missing indicators (quantitative and total) are filled with zeros; in other cases, empty cells are crossed out.

For a sample of a zero single calculation for insurance premiums, please see the link.

Do not confuse these technical features of the design of different reporting forms, otherwise problems may arise with the timely acceptance of the 4-FSS calculation by social insurance specialists. They may not accept the calculation on formal grounds - due to non-compliance with the procedure established by law for filling it out.

Find out how much the policyholder will have to pay if, due to a technical or other error, the calculation is not submitted on time.

When are numerical values entered in the zero report tables in the absence of “insurance” charges and payments?

The described scheme for filling out the calculation (namely, putting dashes in those table cells for which there are no indicators) cannot be used using the continuous method. That is, when filling out the zero calculation of 4-FSS, it is also necessary to take into account the peculiarities of filling out individual cells. Including:

Calculation cell 4-FSS	Explanation for filling
Row 5 of table 1	The line cannot be crossed out (there is information to fill it out) - write down the insurance rate in it, which is set for each policyholder depending on the class of professional risk. *How the tariffs indicated in 4-FSS are set and what they depend on, find out*
Rows 6 and 7 of table 1	Cross out the lines only if the tariff does not include a discount or surcharge
Line 8 of table 1	If you have received a tariff premium, in line 8 indicate the date of the corresponding FSS order
Line 9 of table 1	Always fill out the line - it will reflect: the result of arithmetic operations (adding a surcharge to the tariff or subtracting a discount from it); or the insurance rate from line 5, if there are no discounts or surcharges (lines 6, 7 and 8 are crossed out)
Row 1 of table 2	In the line, enter the amount of debt to social insurance for contributions from NSP and PZ at the beginning of the billing period (if there is such a debt) - it is reflected in the accounting (for loan account 69) and confirmed by the results of reconciliation with the fund. Compare it with the amount reflected on page 19 of the 4-FSS calculation for the previous year - the indicators should match
Row 3 of table 2	Fill out this line if the Social Insurance Fund has accrued injury contributions based on the results of desk or on-site inspections
Row 4 of table 2	Expenses not accepted for offset by the Social Insurance Fund for previous billing periods based on inspection reports are reflected here.
Row 5 of table 2	On this line, reflect the amount of contributions accrued by you for previous billing periods that are subject to payment (if any such accruals exist)
Row 6 of table 2	Fill out this line if your account has received reimbursement from social insurance that exceeds the amount of accrued injury contributions.
Row 7 of table 2	The line is filled in by companies and individual entrepreneurs if they have received a refund of overpaid contributions from social insurance.
Row 8 of table 2	The line contains a numeric value, if pages 1-7 (or some of them) reflected non-zero values - the indicators on pages 1-7 are summed
Lines 9,14.1 of table 2	These lines reflect the debts of the Social Insurance Fund to the policyholder (at the end and beginning of the billing period)

Find out the technology for preparing the latest table 4-FSS in the next section.

Where can I get the information for Table 5?

Always fill out this table, regardless of whether the indicators are in the other calculation tables or not. It is devoted to the results of a special assessment of working conditions (SOUT) and mandatory medical examinations performed at the beginning of the year.

Please put dashes in all cells if you have registered as an insured this year. Other companies and individual entrepreneurs need to collect information:

from the personnel service - about the number of jobs (this information is needed for column 3), the number of employees required to undergo medical examinations (column 7) and those who have already passed them (column 8);
from the SAW report - on the number of certified workplaces, including those classified as harmful and dangerous working conditions (columns 4-6).

We'll tell you what the law on SOUTH refers to as harmful working conditions.

Sample 4-FSS with an example for a novice policyholder

Let's consider the scheme for filling out the 4-FSS 2019 for a company created in the 3rd quarter.

Example

Initial data:

Stroika Plus LLC was registered in August 2019.
At the end of the 3rd quarter, activities had not yet begun, staff had not been recruited, payments had not been made, insurance premiums had not been paid.
Only the director is on staff.
The injury contribution rate is 2.3% (without discounts or surcharges).
The SOUT is scheduled for December 2019.

Despite the lack of activity, in October 2019 the company will be required to submit its first calculation to social insurance in Form 4-FSS. It will be null because there is no data to fill:

table 1—no injury payments were accrued;
table 2 - Stroika Plus LLC did not conduct mutual settlements with the Social Insurance Fund;
table 5—there is no information about the results of special assessment tests and mandatory medical examinations.

How to complete a zero calculation, see the sample of filling out 4-FSS, latest edition 2019.

Results

All policyholders fill out the 4-FSS calculation form. If they did not work during the reporting period or temporarily suspended their work, they must submit a zero calculation on this form. If there is no reporting data, you need to fill out 3 mandatory tables (1, 2 and 5).

Timely submission of reports required by law is one of the important responsibilities of an accountant. It is necessary that the form of the submitted report is up to date and the content is accurate. A computer accounting tool such as 1C Accounting 8.3 allows all required reporting, including to the Social Insurance Fund, to be generated automatically based on documents entered into the program.

The tariff for automatic calculation and calculation of contributions is set in 1C by the corresponding organization settings:

Salaries and personnel/ Directories and settings/ Salary accounting settings, “Taxes and payroll contributions” tab

As well as the settings of a specific employee (for example, status or disability).

1C Accounting 8.3 calculates insurance premiums for wages, according to the tariff, simultaneously with the salary itself, the same. On the “Contributions” tab of the “Payroll” document, you can see the amounts of accrued contributions, including social insurance.

You can see how salaries are calculated in our video:

To register the payment of social insurance contributions in 1C, the document “Write-off from the current account” must be entered, having the type of transaction “Payment of tax” and the tax details “Insurance contributions to the Social Insurance Fund” (or “Insurance contributions to the Social Insurance Fund from accidents”) and “Contributions "

Reporting to the Social Insurance Fund

The regulated form 4-FSS “Calculation of accrued and paid insurance premiums” must be submitted to the FSS on a quarterly basis. In "1C: Accounting 8.3" this form is filled out through a special workplace "1C: Reporting".

The program allows you to connect the paid service “1C: Reporting”, which provides electronic exchange with the government. authorities and submitting reports via the Internet. But even if this service is not connected, in 1C you can create and automatically fill out the required reports, save them in the program and then upload them as a file or print them for paper submission.

Get 267 video lessons on 1C for free:

Reports/ 1C:Reporting/ Regulated reports

To create a new one, click “Create” and select the type of report in the form that opens. In our case, we need to open the “Reporting to funds” group and select 4-FSS.

After this, a window will appear to select an organization (if there are several) and a reporting period. The selected period cannot be changed subsequently (if the period was selected incorrectly, you will have to create a new report).

After selecting the period, the 4-FSS report itself will open. The tabs on the left panel correspond to sections of the report; when you click on a tab, the section is displayed on the right side. In order for data to appear in the report sections, you must click the “Fill” button; without this, the report will remain empty.

Sections of the report are filled in with data based on the completed documents available in the program. For example, in Table 1 of Section 1, the indicators “Accrued for payment of insurance premiums” will reflect the amount of contributions taken from the payroll documents for the corresponding period.

note: if sick leaves were entered during the reporting period, then the amount of benefits accrued for them automatically falls into the indicator “Expenses for compulsory insurance purposes” 4-FSS; no additional actions are required for this.

Paid contributions are also included in the report automatically from bank statements recording the payment of contributions to the Social Insurance Fund. It is also possible to add new lines to reflect the payment of contributions.

In addition, paid benefits are reflected in table 2 of section 1 (“Expenses for compulsory social insurance”), as well as in table 3 of section 1 (“Calculation of the base for calculating contributions”) as non-taxable amounts.

Similarly, the program fills out section 2 related to insurance against industrial accidents.

For some indicators, the report provides a transcript. For example, to see what the amount of temporary disability benefits in Table 2 is made up of, you need to highlight this indicator and click “Decipher”. A window will open displaying employees and the amounts of benefits accrued to them.

Unlike accounting and analytical reports, the user can save all regulated reports in the program, in the “1C: Reporting” list, by pressing the “Record” button. Each report can be downloaded as a file to your hard drive or storage media, or printed using the appropriate buttons.

If necessary, the program allows you to generate not only a 4-FSS report, but also a 4a-FSS report (provided by certain categories of individuals).