We filled out for you a sample calculation of 4-FSS for 9 months.

Again comes a difficult time for accounting - the delivery of quarterly reports. If the accountant does not have time to send everything on time, there is a proven option how to help him with this. allows you to submit reports immediately from 1C. This saves time and increases the speed of the accounting department in the last minute.

In our fictitious organization "Almaz" from the city of Buya, Kostroma region, disabled people do not work and there are no accidents.

Therefore, as part of the calculation, only mandatory sheets:

• Title page,
• Table 1,
• Table 2,
• Table 5

According to the order of filling, tables 1.1, tables 3, tables 4 are included in the calculation only if they contain data.

Important information. For a report on 4-FSS for 9 months.

In September, there was a payment to an individual under a work contract, under the terms of which the obligation to insure the contractor in the FSS was not prescribed, therefore his income is indicated in line 2 of table 1 as non-taxable.

Title page

Table 1

table 2

What changes have occurred in 4-FSS for 9 months of 2017

4-FSS - a new form for the 3rd quarter of 2017

From January 1, 2017, all insurance premiums, except for contributions to social insurance against industrial injuries and occupational diseases paid to the FSS. Reporting on contributions for "injuries" should still be made to the Social Insurance Fund. In this article, we will talk about the current form of the 4-FSS for the report for 9 months of 2017, which has recently changed again, and give an example of filling it out.

Form 4-FSS in 2017

If earlier the 4-FSS report was intended for all insurance premiums paid to the Social Insurance Fund, then from the beginning of 2017 it reflects only contributions for "injuries". For the first quarter and half of 2017 policyholders reported in the amended form 4-FSS, from which sections relating to insurance premiums in case of temporary disability and maternity were excluded.

Form 4-FSS 2017, new form which was approved by order of the FSS of the Russian Federation of September 26, 2016 No. 381, was used for reporting for the first quarter and half a year. For a report for 9 months, it is filled out on a form with changes made by order of the FSS of the Russian Federation of 06/07/2017 No. 275.

New form 4-FSS: what has changed in the report for 9 months of 2017

There are few changes in the 4-FSS calculation form, they all affected title page and table 2:

• a field intended for state employees appeared on the title page - “ Public sector entity”, which indicates the code of the source of funding
• in table 2, which reflects settlements with the Social Insurance Fund, line 1.1 has been added on the debt transferred to the successor insurer from the reorganized legal entity, or the debt of a separate division deregistered
• accordingly, in line 8 of the “Total” report of form 4-FSS, a new calculation formula is added to it line indicator 1.1
• line 14.1 has been added to table 2, reflecting the debt of the Social Insurance Fund to a reorganized legal entity, or a separate division deregistered
• in line 18 “Total”, the formula has changed due to the inclusion of line 14.1 indicator in it

Appropriate additions have been made to the Procedure for filling out Form 4-FSS. New form 2017 with changes from 06/07/2017 applies starting from the report for 9 months of 2017. Updated 4-FSS calculations for periods earlier than 2017 are submitted on the form that was valid in that billing period, for which an adjustment is made (clause 1.5, article 24 of the law of July 24, 1998 No. 125-FZ).

Filling 4-FSS

The procedure for filling out the 4-FSS calculation has remained the same, it can be found in Appendix No. 2 to Order No. 381, as amended. dated 06/07/2017. If the policyholder is registered where the pilot project of the FSS operates, he must also take into account the specifics of filling in, approved by order of the FSS of the Russian Federation dated 03/28/2017 No. 114.

Recall the basic requirements of the instructions that should be observed when preparing the calculation of 4-FSS ( new form for the 3rd quarter of 2017):

• the form is filled out on a computer, or manually, but only in block letters and in black or blue ink
• on each page the number of the insured in the FSS and the subordination code are indicated, at the bottom of the page the signature and date are put
• monetary indicators are not rounded - they are reflected in rubles and kopecks, a dash is put instead of zero
• indicators are introduced on an accrual basis from the beginning of the year
• all pages of the form must be numbered and indicate their number, as well as application pages, on the title page

What sections of the 4-FSS calculation should the insured submit for 9 months of 2017:

• the title page and tables 1, 2 and 5 are mandatory, they must be submitted, even if accruals for "injuries" in reporting period was not at all, that is, the reporting is "zero"
• tables 1.1, 3 and 4 are submitted only when they contain the relevant indicators

You can download the new form 4-FSS 2017 below.

When to submit an injury claim

If the insured has an average number of employees for whom deductions are made last year exceeded 25 people, he can submit the calculation only in electronic form. The deadline for submitting the electronic form 4-FSS is no later than the 25th day of the month following the reporting period. For non-compliance with the electronic reporting format, the insured faces a fine of 200 rubles.

With an average number of 25 or less people, the insured has the opportunity to report both electronically and on paper. But for the submission of a "paper" calculation, a shorter period is set - the 20th day of the month following the reporting period.

Thus, for 9 months of 2017, the electronic form 4-FSS must be submitted no later than 10/25/2017, and the "paper" form - 10/20/2017.

4-FSS new form: sample filling

To show what the new 4-FSS form looks like in the completed form, we will give an example of the calculation for "injuries" for 9 months of 2017.

New 4-fss sample page 1

New 4-fss sample page 2

New 4-fss sample page 3

New 4-fss sample page 4

On June 7, 2017, Social Insurance issued a new Order No. 275, which updated the Calculation. The updated form 4-FSS should be used when submitting information for 9 months of 2017

Companies and merchants that are insurers for their employees with whom employment contracts or GPC agreements have been concluded that provide for the payment of “injury” contributions must report quarterly to Social Insurance in the form 4-FSS. The form submitted for 9 months of 2017 has undergone a number of changes, we will talk about them, and also recall the timing and procedure for submitting the Calculation to the FSS.

You can read about some of the nuances of filling out the 4-FSS form on our forum:

What has changed in the 4-FSS form since the 3rd quarter of 2017?

Form 4-FSS has already changed this year, from January 1, 2017, the form approved by Order of the FSS dated September 26, 2016 No. 381 is valid. It was submitted for the 1st quarter of 2017.

On June 7, 2017, Social Insurance issued a new Order No. 275, which updated the Calculation. The updated form 4-FSS should be used when submitting information for 9 months of 2017.

The following changes have been made:

• The title page is supplemented with the line "Budget organization", state employees enter the source of their funding into it.
• A new line 1.1 appeared in Table 2 “Debt for the reorganized insured and (or) deregistered separate subdivision of the legal entity”;
• Line 14.1 "Debt owed by the territorial body of the Fund to the insured and (or) deregistered separate subdivision of a legal entity" was added to Table 2.

In addition, the Rules for filling out the 4-FSS form specify that the line “Average number of employees” on the title page must be filled in with information about the number of employees for the period from the beginning of the calendar year.

In total, there are five tables and a title page in the 4-FSS form, of which the Title Page and Tables 1, 2, 5 are mandatory. Tables 1.1, 3 and 4 are filled in if there are indicators required by their content.

Recall that the reporting periods in the form 4-FSS are the first quarter, six months, 9 months and a calendar year. Thus, you need to fill out the form on an accrual basis.

Do not forget, if you need to submit an updated form to Social Insurance for periods before the current year, then you should use the form forms that were in force in the corresponding periods.

How and when to submit Form 4-FSS?

The new 4-FSS calculation form must be submitted to the territorial body of Social Insurance at the place of registration of the company or individual entrepreneur. The deadlines for submitting data have not changed, for 9 months you need to report:

• on paper - no later than October 20, 2017;
• in electronic format - until October 25, 2017.

On paper, it is allowed to report to insurers with average headcount less than 25 employees. The rest must submit Calculations electronically according to the TMS.

Buchsoft "Salary and Personnel" is a convenient and functional program for filling out and checking 4-FSS. Try to prepare in it the calculation in the form 4-FSS online now!

Penalty for late submission of reports to the FSS

Recall that for violation of the deadlines for reporting to Social Insurance, penalties are provided. In particular, for a delay in submitting Form 4-FSS, the insured faces a fine of 5% of the amount of injury contributions for each full or incomplete month of delay. The fine cannot be more than 30% of the amount of "traumatic" contributions and less than 1 thousand rubles.

If the policyholder is obliged to report electronically, but submitted information on paper, the fine will be 200 rubles.

It should be noted that for violation of the deadlines for submitting information to state bodies, administrative liability is also provided, namely: from 300 to 500 rubles per official, in accordance with Part 2 of Art. 15.33 Administrative Code of the Russian Federation.

New form 4-FSS for the 1st quarter of 2019 - what's new? Form, procedure and sample filling, deadlines

Do I need to submit a zero form 4-FSS in 2019

In a situation where the company did not conduct activities in the reporting period, and, accordingly, no deductions were made to employees, the calculation in the 4-FSS form will still have to be submitted, but it will be zero. After all, information that business is not being conducted should also be in the FSS. In this case it is necessary to include in the report only mandatory data (title page, tables 1, 2 and 5) with dashes.

You can attach an explanation to the zero report that there was no activity, no salary was accrued, and, accordingly, no contributions were made to the fund. However, this is not required. If necessary, the FSS specialists themselves will request the necessary information.

Penalties for calculating 4-FSS in 2019

Penalties relating to the submission of a calculation in the form 4-FSS are regulated by Art. 26.30 Federal Law No. 125-FZ.

Violation of the deadlines or failure to submit a calculation in the form 4-FSS provides for a penalty in the amount of 5% of the amount of insurance premiums accrued for payment for the last three months of the reporting (settlement) period, for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount and not less than 1000 rubles .

Violation of the obligation to submit the calculation of 4-FSS in electronic form(i.e. submitting a report on paper instead of an electronic format) - a fine of 200 rubles is imposed.

”, September 2017

Reporting 4-FSS for the III quarter of 2017, accountants are required to provide an updated form. Therefore, we will consider the rules and requirements for filling out a new document, as well as the deadlines for filing reports.

Changes and adjustments

Fund social insurance made changes to the report form 4-FSS by order No. 275 dated 06/07/2017, while in a new form the document must be submitted starting with reporting for 9 months. As a result, for the III quarter of the FSS, the report will be accepted only in a new form.

The deadline for submitting the report remains the same, without changes. The calculation must be submitted quarterly no later than the 20th day if it is provided on paper, and on the 25th day - in electronic form, in the month following the reporting month.

Consider the main changes that need to be taken into account when generating a report:

Rows have been added to table 2 to reflect the successor organization's details of the transformed organization, or separate subdivision;

on the title page, the corresponding entry and the mark in the field “Budgetary organization” are made only by budgetary enterprises;

in accordance with the new requirements, the 4-FSS report in electronic form must be submitted by accountants of organizations in which the average number of employees for the previous year is more than 25 people;

other organizations choose the form of reporting at their discretion - in paper form or in electronic form;

by order of the FSS dated March 9, 2017 No. 83, an electronic form was approved for calculating contributions for industrial injuries;

enterprises that make accruals to employed disabled people, as a result of which they use a reduced rate when calculating insurance payments, or companies that pay additional days off to care for disabled children are required to present supporting documentation (an extract from a medical and social examination institution, a certificate from the child's parents - disabled person, VTEK);

in addition, the provision of documents confirming the correctness of the calculation for persons with disabilities and children with disabilities is mandatory, regardless of whether reports are provided in paper or electronic form.

OKVED code on the title page

The changes also affected OKVED codes - in the new version, one code is prescribed in the 4-FSS form if there are two. It is necessary to indicate the code of the main line of business activity, which is confirmed by the insured annually. According to the new filling rules, on the title page indicates the code from the OKVED-2017 classifier (in accordance with order No. 381).

Mandatory tables

The updated 4-FSS form includes a title page and 5 sections, but not all organizations need to complete all sections of the report.

Consider the filling rules:

all enterprises complete the cover page, tables 1, 2 and 5;

table 1.1 is filled in by employers who transfer their employees to other companies or private entrepreneurs;

Table 3 is filled out for policyholders who have incurred expenses for industrial injuries at the expense of the FSS;

table 4 is filled in by employers who have had accidents at work.

We fill in the lines of form 4-FSS for the III quarter of 2017.

Note that the changes affected not only the form, but also the rules and procedures for filling. Consider in detail the rules that apply to filling:

fill out the form on a computer or on paper with a pen with black or blue ink, exclusively in block letters;

only one value is entered in one column; in the absence of data, a dash is put;

when filling out a report budget institution in the field "Budgetary organization" the sign of the organization is put down according to the source of funding;

in the absence of data to be indicated in tables 1.1, 3 and 4, there is no need to provide the data in the table to the appropriate authority;

incorrect data can be crossed out, replacing them with correct ones, while it is necessary to leave the signature of the insured or his representative with the current date under them. Corrections must be certified by the seal of the organization or signature individual entrepreneur. Proofreaders and similar means are prohibited;

in the form we use continuous numbering of sheets;

at the top of each page on which data is entered, we indicate the registration number of the enterprise and the code of subordination based on the notice issued during registration at the institution of the fund;

at the bottom of each sheet we put down the signature of the head and the date of signing the calculation;

when submitting reports for 9 months of 2017, we fill in only the first two cells of the column for the reporting period (that is, you must specify the code "09" - 9 months);

in the PSRN column, we prescribe the main registration code from the certificate of state registration of the legal entity; private entrepreneurs indicate the code from the certificate of state registration of an individual;

in the process of filling in the OGRN of an enterprise of 13 digits in a line of 15 cells, in the first two cells we put down 00;

if the enterprise has several OKVED codes, then we indicate the code of the key activity of the company.

Filling in "1C"

In the programs of the 1C company, the data for the title page is filled in from the directory "Organizations" automatically when the report is generated. In the cells highlighted in yellow, indicators are entered manually or, if necessary, can be changed. If the cell is left blank and there is no way to make changes manually, this indicates that the infobase has not been entered with the data that must be specified in the directory "Organizations". After filling in the directory, you must return to the report and update it by clicking the button of the same name " Refresh».

The sent file is subject to verification for compliance with the requirements for the calculation in electronic form. In case of a positive answer, the calculation is considered provided. If the answer is negative, the insured must re-perform the calculation procedure. It is advisable to send the report two to three days before the deadline for submission in order to correct errors if they occur.

In 1C programs, the implementation of this form is scheduled for the end of August.