FSS deadline on paper. FSS reporting: form, deadlines and delivery procedure

In the FSS, reports must be submitted to all employers, and to legal entities - regardless of the absence or presence of them or freelancers. When submitting these reports, it is important to observe not only the procedure for registration and submission, but also the deadlines, the violation of which is punishable.

What is a FSS report?

It is rented quarterly by all employers - legal entities and entrepreneurs. At the same time, legal entities, even if they do not have employees registered under contracts or contracts, are required to submit a zero social insurance report, i.e. no indicators.

The 4-FSS report is a calculation in which are reflected with a cumulative total of information:

However, all information in the report presented on a cumulative basis and taking into account payments already accrued and made to the fund.

In addition, this report allows set right the use by the employer of reduced tariffs on contributions, based on the type of activity used (for example, for companies operating in the IT field, they even have their own section in the form of 4-FSS), from the volume and structure of income received, and other criteria.

Who is required to complete and submit this report?

The report form (4-FSS) was approved in the Order of the Social Insurance Fund of the Russian Federation No. 59 dated February 26, 2015. At the moment, this Report is being submitted in accordance with the form for which amendments were approved on February 25, 2016. It is in this version that the report is to be submitted from the 1st quarter of 2016.

Filled in form by any employers:

Report can be presented to the Fund on paper or in electronic form. However:

• for those employers who have more than 25 employees during the billing period, the Form must be submitted only in electronic format. At the same time, it should be taken into account that this number is calculated only for those employees in whose favor payments have been made under labor and civil law agreements. As for the indicator, it is determined in the manner established by the Federal State Statistics Service of the Russian Federation in Order No. 428 dated 10.28.13.
• and employers with an average headcount of 25 people or less may submit the Report either on paper or in electronic format. This right is reserved for them in the federal law on extra-budgetary funds No. 212-FZ of July 24, 2009. (Article 15, paragraph 10).

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Deadlines provided for the report

The report is to be submitted to the fund at the end of each quarter, but with a cumulative total, i.e. for three months, half a year, etc.

Insurers (employers) must submit the Report in the month following the reporting period, but:

Please see the following video for details on the deadline:

Reporting rules

If the report is submitted null, then only a part of its sheets is drawn up: the title page and tables No. 1, 3, 6, 7, 10, in which dashes are affixed. The remaining sheets are not required to be filled out if there are no indicators for them.

If for compiling Report has data, then, in addition to the obligatory completion of the Title Page and the above tables, other tables are filled in taking into account the availability of data for their design.

If the reporting is on the paper, then it can be filled in either by hand using a black or blue ballpoint pen and block letters, or by computer with printing a paper Report. Such a document is personally signed by the head of the company and certifies it with a blue seal on the title page.

When submitting a report via telecommunication channels the document is signed with the help of enhanced qualified, which is individual for each policyholder.

When affixing a signature on the title page of the Report head of the company code "1" (insured) is indicated.

If the Report is submitted and signed policyholder's representative, then:

• the signature is put by the person who is authorized to do so;
• the code next to the signature is affixed "2" (representative);
• below (under the signature) the name and details of the document are indicated, which gives the representative of the insured company the authority to sign and submit reports. Typically, this document is a power of attorney.

If issued legal entity, it is enough to certify it with the seal of the organization and indicate in it in detail all the actions that are allowed to be performed on it by an authorized person. The original copy of this power of attorney must accompany the submission of the Form to the FSS. You can also present a copy of the specified power of attorney certified by the organization. But its original must still be on hand when submitting reports.

If, then such a document is notarized. And a copy certified by the entrepreneur is presented to the Fund.

On paper, the Report is presented in 2 copies - one with a mark from the inspector of the FSS Fund is returned to the insured.

What happens if you violate the order and deadlines

If the report, which must be submitted in electronic form, is submitted in the form of a paper document, it may simply not be accepted. In this case, the policyholder faces a penalty of 200 rubles (Article 46, Law No. 212-FZ on extra-budgetary funds) for non-compliance with the reporting method.

In addition, he will be punished (the same fines are also provided for those who do not submit paper reports on time):

1. in the form of 5% of the amount of contributions accrued for the last quarter - for late submission of the report. The penalty is charged for each month (full and incomplete) of delay. But the amount of punishment cannot be more than 30% of the amount of assessed contributions and cannot be less than 1000 rubles (Article 46 of Law No. 212-FZ);
2. 1000 rubles - in case of late submission of a zero Report;
3. from 300 to 500 rubles - for the person responsible for submitting the report to the FSS (Code of Administrative Offenses of the Russian Federation, article 15.33).

Watch the webinar on this reporting in the following video:

In October 2018, all insurers must submit form 4-FSS to social insurance for 9 months of 2018. We will tell you how to report to the fund without any problems.

Deadlines for submitting Form 4-FSS for 2018

• not later than the 25th day of the month following the reporting period, if the reporting is sent to in electronic format;
• no later than the 20th day of the month following the reporting period, if it is submitted in paper form.

• October 22, 2018 (including holidays), if the policyholder reports on paper;
• October 25, 2018, if the policyholder submits reports electronically.

Please note: in order to submit reports to the FSS of the Russian Federation for 9 months of 2018, you need to update the key certificate. You can download the updated certificate on the website of the FSS of the Russian Federation.

How to fill out Form 4-FSS

All insurers in without fail must submit to the fund the title page, tables 1, 2, 5. The rest of the tables, in the absence of indicators, do not need to be filled in and submitted.

When filling title page First of all, you should pay attention to the indicator "Subordination Code". Here you need to indicate the 5-digit code assigned to the policyholder, which indicates the territorial body of the fund in which the policyholder is currently registered.

In the field "Average number of employees" you should indicate the average number of employees for the first half of 2018. This indicator is calculated in accordance with the Order of Rosstat No. 498 dated October 26, 2015.

In the field "Number of working disabled people" you need to reflect the number of such employees as of 09/30/2018

TABLE: "Form 4-FSS structure"

"On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as for the costs of paying insurance coverage and the Procedure for filling it out"
Registered with the Ministry of Justice of the Russian Federation on October 14, 2016 No. 44045

A sample of filling out the calculation in the form 4-FSS for 9 months of 2018

For 9 months of 2018, employees were accrued wages, which are subject to contributions for injuries.

Total accrued payments for 9 months of 2018 - 900,000 rubles, including:

For the first half of 2018 - 600,000 rubles.

For July 2018 - 100,000 rubles

For August 2018 - 100,000 rubles

For September 2018 - 100,000 rubles

The company applies a tariff on premiums for accident insurance - 0.2 percent.

Discounts and surcharges to the insurance rate are not established.

The amounts accrued for 9 months of 2018 for accident insurance contributions amounted to 1,800 rubles. Including:

For the first half of 2018 - 1200 rubles.

For July 2018 - 200 rubles

For August 2018 - 200 rubles

For September 2018 - 200 rubles

At the beginning of 2018, the company had no debts and overpayments. According to the results of 9 months of 2018, a debt in the amount of 200 rubles was formed. This is due to the fact that the due date for payment of contributions for September is October 1, 2018.

For 9 months of 2018, there were no industrial accidents in the organization.

Penalty for violation of the deadlines for submitting Form 4-FSS

For non-compliance with the method of submitting the form in electronic form, a sanction is also established - 200 rubles.

In addition, there is administrative responsibility for violating the deadlines for submitting the form: an official can be fined from 300 to 500 rubles (part 2 of article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Despite the fact that tax authorities have been administering insurance premiums since 2017, it is still necessary to submit a calculation in the form 4-FSS to the Social Insurance Fund. After all, contributions "for injuries" remained under the jurisdiction of Social Insurance (in connection with this, it was approved).

In addition, it was necessary to submit the 4-FSS for 2016 to the FSS - the calculation for this period included information both on contributions to VNiM and on contributions “for injuries”.

What determines the deadline for submitting reports to the FSS

The deadline for submitting 4-FSS depends on the method of filing these reports. And the method of submission, in turn, depends on the average number of individuals in whose favor the organization / individual entrepreneur made payments for the last billing period (clause 1, article 24 of the Federal Law of July 24, 1998 No. 125-FZ):

• if this number is 25 or less people, then the employer has the right to hand over 4-FSS on paper. In this case, the deadline for submitting the Calculation will be the 20th day of the month following the reporting/billing period;
• if the number exceeds 25 people, then the employer is obliged to submit 4-FSS in electronic form no later than the 25th day of the month following the reporting / billing period.

Deadline for 4-FSS on paper

In 2017, 4-FSS must be submitted on the following dates:

4-FSS in electronic form: deadlines

Employers who are required to submit 4-FSS electronically must do so in 2017 within the following timeframes:

Deadline for 4-FSS for 2017

At the end of 2017, the Calculation must be submitted:

• no later than 01/22/2018 on paper;
• no later than January 25, 2018 in electronic form.

Due to the transition of contributions to maternity under the tax service in 2017. new forms of reporting will be introduced. As for insurance premiums (SI) due to injuries, in 2017. they will still remain with the FSS. With the deadlines for submitting reports to the FSS in 2017. can be found in the table below

What changes occurred in reporting to the FSS in 2017?

In 2017 all firms / organizations that have employees must submit reports to the social insurance fund in accordance with Form 4-FSS.

This document should reflect the SV due to injuries that were accrued and paid for the relevant period. In addition, information must be disclosed regarding tax base to pay contributions, a list of social security expenses.

The data should be reflected in an incremental way, taking into account the transcript for the last three months.

The quarterly report to the FSS has the following periods for submitting documents: 1 quarter / half year / 9 months / year.

4-FSS is rented in two known ways:

In paper form: before the 20th day of the month following the reporting one.

Via TCS: before the 25th day of the month following the reporting one.

By the way, if a company has more than 25 employees, then it submits a report exclusively in electronic form. If a firm / organization has less than 25 employees, then it has the right to independently choose the method of reporting: in paper or electronic form.

What are the deadlines for reporting in accordance with Form 4-FSS in 2017?

Report on the results for 2016 according to Form 4-FSS, firms / organizations should be submitted within the following deadlines:

In paper form: until 01/20/2017.

Via TCS: until 01/25/2017.

Reporting for 2016 should be done according to the old form. Reporting for the 1st quarter of 2017 is issued already in accordance with the new form 4-FSS.

How is the main activity confirmed?

All firms/organizations should confirm their main economic activity every year.

This confirmation is submitted to the FSS of the Russian Federation.

So, in order to confirm the main OKVED, the following package of documents should be prepared in advance:

Application for confirmation

Help-confirmation.

Copy balance sheet(those firms/organizations that are not small).

Who submits documents to confirm the main activity?

Firms / organizations that have employees (with the exception of individual entrepreneurs) must submit documents to confirm the main type of activity. A certificate confirming the main type of activity is submitted in paper form or through the TCS.

What are the deadlines for submitting confirmation of the main type of activity to the FSS in 2017?

Document confirming the main OKVED for 2016. must be submitted by April 17, 2017.

Updated report on insurance premiums to the FSS

Starting from 2017 a report on accrued and paid SV due to injuries should also be made in the FSS. As for the form of the report, it will be identical to the form of section No. 2 at the rate of 4-FSS.

What is the due date for the 2017 Injury Contribution Update Report?

It is worth noting that the deadlines for submitting the report will remain identical to the report in the form 4-FSS:

In paper form: before the 20th day of the month following the reporting quarter.

Via TCS: before the 25th day of the month following the reporting period.

Updated reporting on SV in the IFTS

Since 2017 already. indicators regarding accrued and paid insurance payments due to motherhood should be submitted both to the tax office and according to the new reporting form.

New reports must be submitted to the IFTS every quarter.

What are the deadlines for the submission of new reporting on CR in 2017?

So, there are two options for reporting to the relevant authorities:

In the paper version, with the number of employees up to 25 people: before the 30th day of the month following the reporting period.

In electronic form: before the 30th day of the month following the reporting period.

Deadlines for submitting a report on insurance premiums due to injury/maternity in 2017 are presented in the table below.

Employers report to the Social Insurance Fund on a quarterly basis. They submit a report in form 4-FSS with information on contributions to insurance against industrial accidents and occupational diseases.

For reports in electronic form, 5 days more is given. This is due to the fact that for processing electronic reporting FSS employees need less time.
If the last day falls on a weekend, you can hand over 4-FSS on the next working day after it.

All employers who report for 25 or more employees must generate and send reports to the FSS only in electronic form, they will not accept paper reports in the department, and they will be fined for non-compliance with the rules.

Penalty for non-compliance with the deadlines for the delivery of 4-FSS

Sanctions are the same as for tax returns - 5% of the assessed amount of contributions in the quarter for each full or partial month.

The maximum amount of the fine is 30% of the amount of contributions, the minimum is 1,000 rubles.

When to submit confirmation of the type of activity to the FSS

All organizations must confirm the main activity once a year.

If this is not done, the Fund will not fine. But at the same time, for the current year, it will set the maximum insurance rate from all OKVED codes that the organization indicated during registration.

For example, an organization paid for employee accident insurance at a minimum rate of 0.2% of the accrued wages. If by April 15 the company does not submit documents confirming the main type of activity, the FSS will take all the OKVED organizations in the Unified State Register of Legal Entities and determine which of them corresponds to the highest hazard class of work. The organization will have to pay for employees at a higher rate until the end of the year, even if it does not conduct a type of activity with such a hazard class at all. It will not be possible to change the tariff until a year has passed.

Such sanctions will cost the organization much more than if there was just a fine, so it’s better not to miss deadlines and submit documents on time. Meet the deadlines and not forget anything will help personal tax calendar in service.

Individual entrepreneurs do not need to confirm the type of activity in the FSS.

FSS: deadlines for paying contributions in 2018

By the 15th day of the month following the payroll month.

Sanctions here also coincide with tax ones - 20% of the unpaid amount, plus penalties for each day of delay. For deliberate non-payment - 40%.
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