The deadline for submitting the FSS is for six months. Accounting info. What determines the deadline for submitting reports to the Social Insurance Fund?

Filing reports for the 4th quarter will go smoothly if you know exactly what report, on what form, by what time and to which authority to submit. In our article you will find a convenient table of reporting deadlines for the 4th quarter and for the year, links to current reporting forms, as well as tips from our experts on this reporting campaign.

Deadlines for submitting reports for the 4th quarter of 2018 and for 2018 in the table

Deadlines for submitting reports are established by the Tax Code and regional authorities. Our experts have grouped the main reporting forms and deadlines for their submission for the 4th quarter of 2018 and for 2018 to various departments into a convenient table.

Find out when to pay taxes for 2018

Let's look at the nuances of filling out declarations that raise the most questions among accountants.

What to consider when filing a VAT return for the 4th quarter?

Let us recall the basic rules for preparing and submitting a VAT return for the 4th quarter—for 2018, these rules remained unchanged:

• Use a current VAT return form.

To study a sample of how to fill it out, go to link .

• On the title page of the declaration for the 4th quarter, enter the tax period code “24”.

Get acquainted with other tax period codes for VAT ;

• Check that the transaction codes are reflected correctly in the declaration.

• Pay attention to the correctness of the reflection of data on sections of the declaration.

For details of filling out, see our publications, for example, section 3 and section 8 and etc.

• Before sending the declaration to the Federal Tax Service, eliminate all discrepancies, inconsistencies and errors in the information reflected in it.

Use tips from material .

• The deadline for submitting the 4th quarter VAT report is no later than January 25, 2019.

Find out below what changes to expect in the procedure for submitting VAT reports for the 4th quarter.

How will the VAT return change in the near future?

Amendments to the VAT return are related to recent changes in legislation, such as:

• increasing the tax rate from 18 to 20%;
• imposing on the tax agent the responsibility for calculating VAT on the sale of scrap and animal skins from 01.01.2018;
• cancellation from 01/01/2019 of the obligation to calculate VAT by a tax agent purchasing electronic services from foreign entities;
• introduction of Tax Free and some others.

Thus, when preparing 6-NDFL based on the results of October-December 2018, this report cannot be unambiguously called a quarterly report for the 4th quarter, since only part of it is of a quarterly nature, the remaining data is presented in the form inherent in an annual report - on an accrual basis.

What to consider when filing 6-personal income tax at the end of the 4th quarter - we will tell you in the next section.

Nuances of registration and submission of 6-NDFL at the end of the 4th quarter

When filing 6-NDFL for 2018 (under section 2 - for the 4th quarter):

• take the form (and learn how to fill it out);
• you can issue 6-NDFL on paper if during the reporting period you paid income to less than 25 individuals, if the number of income recipients is 25 or more, the report must be in electronic form (clause 2 of Article 230 of the Tax Code of the Russian Federation);
• issue several 6-NDFL according to the number of separate divisions (include checkpoints and OKTMO divisions in them - letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4900@) and one 6-NDFL according to the income of employees of the parent company (paragraph 4 p 2 Article 230 of the Tax Code of the Russian Federation);
• check reference ratios.

As the provisions of Art. 55 of the Tax Code of the Russian Federation affect the obligation of taxpayers to submit quarterly declarations?

Regarding quarterly reports, the standards established in paragraphs apply. 3.1, 3.2 art. 55 of the Tax Code of the Russian Federation, namely:

• if less than 10 days have passed before the end of the quarter from the moment of registration of the company or individual entrepreneur, the first time you need to report on the results of the quarter following the quarter in which the company was created (the individual entrepreneur was registered);
• if registration with the tax authorities occurred at least 10 days before the end of the quarter (according to state registers), the first quarterly declarations for this quarter are required to be submitted.

How tax authorities increase the reliability of information reflected in the Unified State Register of Legal Entities, see publications .

Let us clarify that in this case we are talking about working days, not calendar days (Clause 6, Article 6.1 of the Tax Code of the Russian Federation).

We will tell you in the next section how companies and individual entrepreneurs can correctly assess their chances of being legally exempt from filing their first quarterly returns.

Do I need to submit tax reports for the 4th quarter if a company or individual entrepreneur was registered in December 2018?

Let us explain with an example when companies and individual entrepreneurs do not have the obligation to submit reports to the Federal Tax Service for the 4th quarter.

Example

LLC "Motosport" and IP Kozhevnikov N.G. registered with the tax office in December 2018 and began working. Wherein:

• information in the Unified State Register of Individual Entrepreneurs about IP Kozhevnikov N.G. appeared on December 18, 2018;
• Motosport LLC has a creation date according to the Unified State Register of Legal Entities - December 19, 2018.

Both the company and the individual entrepreneur apply a special regime from the beginning of their activities - UTII (the tax period for this tax is a quarter).

Based on the results of the 4th quarter, tax return for UTII:

• Motosport LLC is not required to submit to the Federal Tax Service, since 9 working days have passed from the moment of its registration until the end of the quarter (from December 19 to 22 and from December 25 to 29);
• Individual entrepreneur N.G. Kozhevnikov is required to report - the period from the moment of his registration as an individual entrepreneur until the end of the quarter is 10 days (the reporting deadlines for the 4th quarter for him are the same as for all other UTII payers).

Thus, for taxes for which the tax period is a quarter, a newly created company or individual entrepreneur:

• are required to report for the 4th quarter of 2018 if the company or individual entrepreneur was registered in October-November or December (from 12/01/2018 to 12/18/2018);
• do not have to file quarterly tax returns if the registration date falls between December 19 and December 31, 2018.

In the latter case, data for days worked in December 2018 will still be included in the declaration, but not for the 4th quarter of 2018, but for the 1st quarter of 2019.

Results

When submitting reports for the 4th quarter, it is necessary to take into account changes that have occurred in legislation, track updated formats for submitting declarations and possible adjustments in the rules for their execution and presentation.

The deadlines for submitting reports for the 4th quarter of 2018 for the main taxes (VAT, income tax, UTII, etc.) remained unchanged compared to last year.

In 2019, legal entities with employees will have to report to the Social Insurance Fund four times - submit report form 4-FSS based on the results of 2018, the first quarter, half a year and nine months.

Form 4-FSS is submitted only for contributions from accidents. For all other types of contributions, you must report to the Federal Tax Service using the approved payment form.

Reports to the FSS are submitted in the form approved by Order of the FSS of the Russian Federation dated 06/07/2017 No. 275. When preparing a report in 2019, you should check the relevance of the form.

Download the 4-FSS report form

Deadlines for submitting the report to the Social Insurance Fund

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Forms for submitting reports to the Social Insurance Fund

Electronic report according to the form are rented out to organizations where the average number of employees exceeds 25 people. The same applies to newly created or reorganized companies (clause 15, article 22.1 of the Federal Law of July 24, 1998 No. 125-FZ).

Individual entrepreneurs who have entered into employment contracts with employees are also required to pay contributions and submit reports in Form 4-FSS. The deadlines for submitting the report are the same as for organizations.

Please note that if an individual entrepreneur has concluded a civil contract with an employee, then he is not required to register with the Social Insurance Fund, pay contributions and submit reports.

Fine for late submission of reports to the Social Insurance Fund

If the 4-FSS is not submitted on time, the organization may be held liable under Art. 26.30 of the Federal Law of July 24, 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 partial month from the date established for submitting the calculation. In this case, the fine should not exceed 30% of this amount and be less than 1,000 rubles.

In addition, for violation of the procedure for submitting reports - 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.

Power of attorney to submit reports to the Social Insurance Fund

If you want to transfer the right to submit your reports to the Social Insurance Fund to an authorized representative, you must issue an appropriate power of attorney. A sample power of attorney can be found in Appendix A of the FSS instructions.

How to send a 4-FSS report the first time

Before submitting your report, make sure you have made no mistakes. If you generate a report in the Kontur.Extern system, the reports will be checked automatically. The external expert will find all the formal mistakes that policyholders most often make and show them. This means you won't have to resend reports.

According to statistics, 98% of reports generated by Externa receive positive reports.

How to prepare a 4-FSS report in electronic form

You can generate an electronic 4-FSS report in the Kontur.Extern system: select the “FSS” menu > “Create report”.

After that, select the type of report, reporting period and organization for which you want to submit the report and click on the “Create report” button. If you started filling out the report earlier, then by clicking the “Show report in the list” button you can open it for editing and sending.

To load a finished one from your accounting program, select the “FSS” menu > “Load from file”. The downloaded report can be viewed and, if necessary, edited by clicking on the “Download for editing” button.

After filling out the report, it will appear in the “FSS” > “All reports” section. Hover your cursor over the line with the desired report and select the required action.

After proceeding to send the report, select the certificate to sign and click on the “Check Report” button. If errors are found when checking the report, click on the “Open Editor” button, correct the errors and proceed to submit the report again.

If there are no errors, click on the “Proceed to Send” button.

After this, just click “Sign and Send”, and the system will upload the report to the FSS portal.

When the status changes to “Receipt Received”, this means that the report has been submitted. The receipt can be opened and viewed, and saved if necessary. If the calculation status is “Submission Error,” it means that the calculation was not sent and you need to try again.

If the status is designated as “Decryption error,” the FSS was unable to decrypt the calculation or verify the electronic signature. Make sure you select the correct certificate to sign the payment and submit again.

The status “Format control error” indicates that the calculation has not been submitted. You need to correct the errors and resubmit the report. If the status is indicated as “Logical control error”, then a receipt with errors was received. The need to correct them must be reported to the FSS.

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What is accelerated sending of a 4-FSS report?

In the Kontur.Extern system, you can choose the so-called accelerated method of sending the 4-FSS report to the regulatory authority. To do this, select the “FSS” menu > “Load from file”, select the file and click on the “Upload and Send” button.

How to submit a 4-FSS report online

When do you need to submit the 4-FSS report for the first half of 2017? What does a sample 4-FSS calculation for the 2nd quarter of 2017 look like? What should you pay attention to when filling out the report? Which form should I use? How to generate a report for policyholders who are located in the regions participating in the FSS pilot project? Do I need to submit zero reports? We will answer the most common questions and show you a completed example of 4-FSS for insurance premiums against accidents (“for injuries”).

What contributions has been supervised by the FSS since 2017?

Since 2017, FSS divisions have controlled:

• insurance premiums for insurance against industrial accidents and occupational diseases (that is, “injury” contributions);
• expenses of policyholders for social insurance purposes.

Therefore, you need to report the insurance premiums “for injuries” accrued in the first half of the year to the territorial office of the Social Insurance Fund and submit a report to 4-FSS.

Who should report

All insurers are required to submit a calculation in form 4-FSS for the 2nd quarter of 2017: organizations and individual entrepreneurs paying individuals remuneration subject to contributions “for injuries” (Clause 1 of Article 24 of the Law of July 24, 1998 No. 125-FZ).

Individual entrepreneurs without employees who pay insurance premiums only “for themselves.” They do not need to submit 4-FSS for the 2nd quarter of 2017.

If for some reason an organization in the first half of 2017 did not make payments that are recognized as subject to insurance contributions to the Social Insurance Fund, and does not pay these contributions, then, despite this, it is necessary to submit a zero 4-FSS report for the 2nd quarter of 2017.

When to report: deadlines

Calculations must be submitted on 4-FSS forms based on the results of the reporting periods:

• I quarter;
• half a year;
• nine months;
• of the year.

“On paper,” 4-FSS reports must be submitted no later than the 20th day of the month following the reporting period. In electronic form - no later than the 25th day of the month following the reporting period (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ). If the due date falls on a weekend, you must report on the next working day.

Thus, the deadline for submitting 4-FSS for the 2nd quarter of 2017 is no later than July 20 “on paper” and no later than July 25 – in electronic form.

As we have already said, 4-FSS is submitted based on the results of the reporting periods. Therefore, it is more correct to call the current reporting “4-FSS for the first half of 2017” rather than for the 2nd quarter.

New calculation form

Since 2017, the new 4-FSS form will be used. It was approved by order of the Federal Social Insurance Fund of Russia dated September 26, 2016 No. 381. Report 4-FSS for the 2nd quarter of 2017 in Excel format.

The 4-FSS report form includes:

• title page;
• table 1 “Calculation of the base for calculating insurance premiums”;
• 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.” (for situations where employees are temporarily employed in another organization or with an individual entrepreneur);
• table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases”;
• Table 3 “Expenses 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 a special assessment of working conditions and mandatory preliminary and periodic medical examinations of workers at the beginning of the year.”

Electronic format

The electronic format of 4-FSS and control ratios are approved by Order of the FSS of Russia dated 03/09/2017 No. 83.

The FSS has changed the form of the report on accrued and paid insurance premiums “for injuries” (4-FSS). The amendments were made by Order No. 275 of the Social Insurance Fund dated 06/07/2017. The updated calculation form comes into force on 07/09/2017. But what has changed in the form? Let me explain.

A new field has appeared on the title page, which will need to be filled out by budgetary organizations. Also, Table 2 “Calculations for compulsory social insurance against industrial accidents and occupational diseases” has been supplemented with two new lines:

• 1.1. “Debt owed by a reorganized policyholder and/or a separate division of the organization deregistered”;
• 14.1 “Debt from the territorial body of the Fund to the policyholder and/or to a separate division of a legal entity that has been deregistered.”

But in what form will the Social Insurance Fund accept payments for the first half of 2017 (old or new)? Will they even accept 4-FSS for the 2nd quarter of 2017 on the old form if the report is submitted before July 9? The FSS provided an explanation on its website that Order No. 275 dated 06/07/2017 came into force on the date after the start of the reporting campaign for the 2nd quarter of 2017. Therefore, this order should be applied starting with reporting for 9 months of 2017. However, it is not entirely clear on what basis such a conclusion was made. From a legal point of view, from July 9, only the new form 4-FSS can be used.

Where to send the report

If the organization does not have separate divisions, then 4-FSS for the 2nd quarter of 2017 must be submitted to the territorial branch of the FSS of Russia at the place of registration of the company (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ).

Read also The Ministry of Labor has prepared new directories of professions

If there are separate divisions, then Form 4-FSS for the 2nd quarter of 2017 must be submitted to the location of the separate division. But only on the condition that the “isolation” has its own current (personal) bank account and it independently pays salaries to employees.

Completion rules and required sections

The rules for filling out the 4-FSS calculation are contained in the Procedure approved by Order of the FSS of Russia dated September 26, 2016 No. 381. This document (in paragraph 2) stipulates that the calculation (including for the 2nd quarter of 2017) must include:

• title page;
• tables 1, 2 and 5.

The remaining tables are filled in only if there is information that needs to be recorded in these tables.

Even if the organization did not operate during the reporting period, the “zero” 4-FSS for the 2nd quarter of 2017 still needs to be submitted. You only need to fill out the required sections:

• title page;
• Table 1 “Calculation of the base”;
• table 2 “Calculations for social fear.";
• Table 5 “Information on the assessment of working conditions.”

Title page

If you are submitting the first calculation in Form 4-FSS for the 2nd quarter of 2017, then enter “000” in the “Adjustment number” field. If you are clarifying the semi-annual report, then indicate the adjustment number (for example, “001”, “002”, etc.)

When you fill out the calculation for the 2nd quarter of 2017, indicate “06” in the “Reporting period” field, and put dashes in the next two cells.

Indicate the name of the organization. For individual entrepreneurs, you must indicate your last name, first name and patronymic. Also indicate the TIN and KPP, postal code and registration address.

In the “OKVED Code” field, show the main code of the type of economic activity of the policyholder according to the OKVED2 classifier OK 029-2014.

In the “Average number of employees” field, indicate the average number of employees. In the fields “Number of working disabled people”, “Number of employees engaged in work with harmful and (or) dangerous production factors” - indicate the list number of working disabled people and employees employed in hazardous working conditions. Form all indicators as of the reporting date - June 30, 2017 (Clause 7 5.14 of the Procedure, approved by Order of the Federal Tax Service of Russia dated September 26, 2016 No. 381).

Table 1

In Table 1 of the 4-FSS report for the 2nd quarter of 2017 you need to show:

• payments subject to insurance premiums for half a year and separately for April, May and June;
• payments from which contributions “for injuries” are not accrued;
• basis for calculation;
• tariff rate;
• discount and surcharge to the insurance rate;
• tariff including discount/surcharge.

Read also Sample zero 4-FSS for the 1st quarter of 2018

Let's decipher the content of the rows of table 1:

Table 1.1 should be compiled exclusively by those insured employers who temporarily transfer their employees to other organizations or entrepreneurs. If so, then the table needs to reflect:

• number of assigned workers;
• payments from which insurance premiums are calculated for half a year, for April, May and June;
• payments in favor of disabled people;
• the insurance premium rate of the receiving party.

table 2

Table 2 should contain the following information:

• about arrears of insurance premiums at the beginning of 2017 and as of June 30, 2017;
• about insurance premiums “for injuries” accrued and paid in April, May and June and for the entire six months;
• amounts accrued based on the results of inspections;
• expenses that were not accepted by the Social Insurance Fund for offset in the first half of the year;
• returns from the Social Insurance Fund;
• expenses reimbursed by the Social Insurance Fund.

As for row-by-row filling, show the following information in the main rows of this table:

• in line 1 – debt on contributions for accident insurance at the beginning of 2017;
• in lines 2 and 16 – amounts of accident insurance premiums accrued and paid since the beginning of 2017;
• in line 12 - the debt of the FSS body of the Russian Federation to the policyholder at the beginning of 2017;
• in line 15 – accident insurance expenses incurred since the beginning of 2017;
• in line 19 - arrears of contributions for accident insurance as of June 30, 2017, including arrears - in line 20;
• in other lines - the remaining available information.

Table 3

Please fill out Table 3 as part of Form 4-FSS for the 2nd quarter of 2017 if in the first half of the year you paid hospital benefits in connection with work-related injuries and occupational diseases, financed measures to prevent injuries, and incurred other expenses for insurance against accidents and occupational diseases. An exhaustive list of such expenses is given in paragraph 1 of Article 8 of the Federal Law of July 24, 1998 No. 125-FZ. The table is formed on a cumulative basis from the beginning of 2017.

Table 4

Submit Table 4 as part of the 4-FSS report for the 2nd quarter of 2017, if from January to June there were industrial accidents or occupational diseases were identified.

The new form 4-FSS for the 3rd quarter of 2017 was changed from the 1st quarter of 2017. All enterprises, as well as entrepreneurs entering into employment or civil law contracts, are required to submit the document to the territorial branch of Social Insurance. In other words, those taxpayers who accrue and pay contributions to the Social Insurance Fund “for injuries” are required to report (Articles 3, 5, paragraph 1, Article 24 of Law No. 125-FZ of July 24, 1998).

Let's figure out how the 4-FSS form is formed and where it is submitted. Entrepreneurs working independently, without hiring hired personnel, are not required to report to Social Security.

Form 4-FSS for the 3rd quarter of 2017 was put into effect by Order No. 381 of September 26, 2016. For the first time, it was necessary to provide data on injuries using the new form for the 1st quarter of 2017 and the first half of the year. For 9 months it is required to report on an adjusted form (changes are regulated by the Social Insurance Fund in Order No. 275 of 06/07/17). The document was updated primarily due to the transfer of administration of social insurance contributions to the Federal Tax Service of the Russian Federation. Injuries remain under the control of the FSS - such payments must be calculated and paid, as before, in Sostra.

The updated 4-FSS for the 3rd quarter of 2017, you can download an example of filling out below, no longer contains information about insurance contributions for VNIM (temporary disability and maternity). The relevant sections have been excluded as unnecessary. What has changed in the report over the past nine months? Compared to previous documents, the changes are not so significant. The new reporting form contains the following amendments:

• A special field “Budgetary organization” has been added to the list of title page details, where the relevant institutions indicate the funding code - from 1 for subsidies with federal funds to 4 for mixed financing.
• The title page clarifies the algorithm for calculating the average number of employees - the indicator is determined from the beginning of the reporting year.
• In table 2 with data on settlements with the Social Insurance Fund, page 1.1 was added on the amount of debt transferred to the policyholder by way of succession after the procedure of reorganization or deregistration of the SE (separate division) of the company. In connection with the expansion of indicators, the algorithm for calculating the total amount of funds on page 8 has changed.
• In table 2 added p. 14.1, which reflects data on the debts of the Social Insurance Fund to the policyholder, transferred as a result of the completion of the reorganization or closure of the legal entity's subsidiary. The calculation of the total amount on page 18 has changed.

The above changes should be taken into account by policyholders, especially public sector employees and reorganized companies, when filling out the form for the third quarter of 2017. Regulatory additions also affected the Procedure for the formation of 4-FSS for the 3rd quarter of 2017: the document is provided according to the new regulations in accordance with legal requirements. If it is necessary to submit updated calculations for previous periods to Social Insurance, standard forms are used that are relevant for the period of updating the information (clause 1.5 of Article 24 of Law No. 125-FZ of July 24, 1998).

How to submit form 4-FSS for 9 months of 2017

To submit report-4 to the Social Insurance Fund, you must contact the territorial division of Social Insurance at the place of state registration of the policyholder in the Russian Federation. If the employer has separate subdivisions (separate subdivisions) in other regions, the report should also be submitted to the Social Insurance Fund at the address of the subdivision. The basis is the independent calculation of salaries for staff and the presence of an open bank account. In this case, it is possible to submit a document in various ways - electronically or “on paper”. Deadlines for submission vary depending on the format of preparation (clause 1 of Article 24 of Law No. 125-FZ):

• Until the 25th - in cases where the policyholder reports electronically (via TKS or using a flash drive).
• Until the 20th - in cases where the policyholder reports “on paper”.

Report submission deadline f. 4-FSS for Q3. 2017:

• Until 25.10 – when submitting the form electronically.
• Until 20.10 – when submitting a paper version of the calculation.

Note! If the policyholder has an average headcount of less than 25 people, you can report in any convenient way - either electronically or on paper. But if during the reporting period the average number of personnel exceeded 25 people, only the electronic version of submitting the form is allowed. The fine for failure to comply with this requirement is 200 rubles. (Part 2, Article 26.30 of Law No. 125-FZ).

Policyholders often have a question: Should Form 4-FSS be submitted? Despite the fact that the legislation in the field of insurance premiums has changed significantly, the obligation to submit blank reports has not yet been abolished. If the employer does not make settlements with staff and does not pay contributions for “injuries”, he must still submit 4-FSS. In this case, the title page of the document is filled out in the general order, and according to the lines of the table. 1, 2, 5 are marked with dashes. For failure to submit reports within the approved deadlines, the fine is minimal and amounts to 1000 rubles. (Part 1, Article 26.30 of Law No. 125-FZ).

Form 4-FSS for the 3rd quarter of 2017 - composition

Standard form 4-FSS for the 3rd quarter of 2017 includes mandatory sheets with tables that the policyholder must submit in any case, and additional ones. The first are printed even in the absence of indicators, the second - only if the relevant information is available. The list of data is summarized in a convenient table.

Nuances of filling out 4-FSS for the 3rd quarter of 2017

In order for the policyholder to submit 4-FSS for the 3rd quarter of 2017 successfully, it is necessary to comply with the established regulations for filling out reporting documents. Let's look at the basic rules. The order is established in relation to the general form, consisting of a title page and 6 tables inclusive.

Regulations for the formation of 4-FSS calculations:

• The form can be submitted either electronically or in paper form using blue/black ink.
• The working font is printed.
• Each indicator is indicated in a separate row/column. If there is no value, a dash is entered.
• Errors and inaccuracies in the form are not allowed. If you need to make data corrections, you need to carefully cross out the incorrect information, write the correct ones and certify the corrections with the date, signature and seal of the policyholder. The use of putties is prohibited.
• When numbering sheets, continuous values ​​are used; if some tables are not submitted, only mandatory pages are allowed to be submitted, numbered on an ascending basis.
• Each sheet provides information about the employer’s registration number in the Social Insurance Fund and subordination code. You can find information in the Social Insurance notice, which is issued to all policyholders upon registration.
• The accuracy of the specified information is certified on each sheet by the personal signature of the policyholder and seal. Certification by an authorized representative is allowed.

Note! To help policyholders, the fund has developed a detailed procedure for filling out forms. 4-FSS - you can find the regulations in Appendix No. 2 to Order No. 381 dated September 26, 2016. If the employer is located in a region of the Russian Federation where the pilot project for insurance payments is applied, the rules for filling out reports are given in Order No. 114 dated March 28, 2017.

4-FSS for the 3rd quarter of 2017 - sample preparation

To quickly and correctly enter data, first fill out tables 1, 2 and 5. If during the reporting period the employer did not have any cases of injury and, accordingly, insurance payments, the remaining tables (1.1, 3, 4) do not need to be submitted. Data on the calculation base and insurance premiums for 9 months. 2017 are indicated with detailed indicators for the last 3 reporting months, that is, for July, August and September. The carryover balance at the beginning of the year is transferred from the form for 2016 - and the balance at the end of 2016 is taken.

After all the necessary tables have been filled out, the number of pages is transferred to the title page of the form and the details of the policyholder are entered. If the primary document is submitted, according to gr. “Adjustment number” is indicated in the encoding “000”; when submitting clarifications, the correction number is entered – 001, 002, etc. The meaning of the reporting period differs as follows:

• 03 – encoding when submitting a report for the 1st quarter.
• 06 – coding when submitting a half-year report.
• 09 – coding when submitting a report for 9 months.
• 12 – coding when submitting a report for the accounting year.

If the policyholder applies for financial compensation in order to pay the amounts of insurance compensation, the application number is indicated through a fraction (/) - 01, 02, etc. When liquidating a business, the coding “L” is indicated in the corresponding cell. Details of the fee payer are provided in accordance with the registration documents. The main type of activity is entered as the OKVED code. Information about who exactly submits the report is coded with numbers from 1 - for the policyholder, 2 - for his representative, to 3 - for the legal successor.

A completed report f. is provided separately for your convenience. 4-FSS – . The document was formed according to the general regulations using the example of an LLC. During the reporting period, the organization had no accidents or insurance payments.

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