What form should I use to submit a report to the Social Insurance Fund for the first half of 2017?

This question is asked by many accountants, because the Ministry of Justice of Russia registered the order of the Social Insurance Fund of the Russian Federation dated 06/07/2017 No. 275 “On amendments to appendices No. 1 and 2 to the Order of the Social Insurance Fund of the Russian Federation dated 09.26.2016 No. 381” On approval of the calculation form for accrued and paid insurance contributions 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.”

This order has not yet entered into force. How then to submit reports if July has already arrived and employers can submit their reports? The Social Insurance Fund answered this exciting question in its information letter.

As the FSS writes, Dear policyholders! Please note that the Order of the Social Insurance Fund of the Russian Federation dated 06/07/2017 No. 275 “On amendments to Annexes No. 1 and 2 to the Order of the Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381” has been state registered with the Ministry of Justice of Russia “On approval of the calculation form for accrued and paid insurance contributions for compulsory social insurance against accidents at work and occupational diseases, as well as for the costs of paying insurance coverage and the Procedure for filling it out.”

However, given that the order comes into force on the date after the start of the reporting campaign, This order should be applied starting with reporting for 9 months of 2017.

In what form should I report for the first half of 2017?

The 4-FSS report must be submitted in the form in which we all reported for the first quarter of 2017. Let us remind you that the deadline for submitting Form 4-FSS for the first half of 2017 is set as follows:
– until July 20, 2017 “on paper”;
– until July 25, 2017 in electronic form.

The calculation form is used starting with reporting for the first quarter of 2017. The form was approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381.

The obligation to submit Form 4-FSS in electronic form falls on policyholders with an average number of more than 25 people. The deadline for submitting the calculation is set quarterly, on paper no later than the 20th day of the month following the reporting period, and in the form of an electronic document - no later than the 25th day of the month following the reporting period.

By calculation of 4-FSS for the 4th quarter of 2017, hereinafter we mean 4-FSS for 2017, since according to the rules, this reporting form (Appendix No. 1 to Order of the FSS of the Russian Federation dated September 26, 2016 N 381) is filled out with a cumulative total from the beginning of the year (p 2 Article 22.1 of the Law of July 24, 1998 N 125-FZ).

The latest changes to the form were made in the middle of last year (Order of the Federal Tax Service of the Russian Federation dated 06/07/2017 N 275). And according to the updated form, taking into account these changes, policyholders have already submitted calculations for 9 months. The same form must be used when preparing the report for 2017.

Where to submit 4-FSS for the 4th quarter of 2017

When do you need to submit 4-FSS for the 4th quarter of 2017

The deadline for submitting 4-FSS for the 4th quarter of 2017 depends on the form in which this reporting should be presented:

• if on paper, then no later than January 22, 2018. Those insurers whose average number of persons in whose favor payments were made for the previous billing period were no more than 25 people are entitled to submit a 4-FSS report for the 4th quarter of 2017 on paper;
• if in electronic form, then no later than January 25, 2018 (clause 1 of article 24 of the Law of July 24, 1998 N 125-FZ).

Filling out 4-FSS for the 4th quarter of 2017

Form 4-FSS for the 4th quarter of 2017 is drawn up according to generally established rules. In any case, the title page must be filled in, as well as tables 1, 2 and 5 (clause 2 of the Procedure for filling out the 4-FSS, approved by Order of the FSS of the Russian Federation dated September 26, 2016 N 381, hereinafter referred to as the Procedure for filling out the 4-FSS). Table 3 is filled out only if during the year the policyholder had expenses that can be offset against injury premiums, and table 4 - if there were industrial accidents.

In the “Reporting period (code)” field on the title page you will need to indicate “12”, which corresponds to the billing period - calendar year (clause 5.4 of the Procedure for filling out 4-FSS).

4-FSS for the 4th quarter of 2017 zero

If in 2017 the policyholder did not accrue payments and rewards from which insurance premiums for injuries should be calculated, then he must submit to the Social Insurance Fund a zero 4-FSS report for the 4th quarter of 2017 within the deadlines indicated above. In this case, the title page of the form is filled out according to the general rules, and dashes are placed in the corresponding columns and rows of tables 1,2,5 (clause 2 of the Procedure for filling out 4-FSS).

For failure to submit a zero calculation, the policyholder will face a fine of 1,000 rubles. (Clause 1, Article 26.30 of the Law of July 24, 1998 N 125-FZ). In addition, an official of the organization may be held accountable in the form of an administrative fine in the amount of 300 to 500 rubles. (

All policyholders are required to submit 4-FSS for the 2nd quarter of 2018. This is not a tax report and is devoted exclusively to social insurance issues. It reflects the amount of accrued and paid contributions for compulsory insurance against accidents at work and occupational diseases (AS and PP) and a number of other information. You will find an example of filling out the 4-FSS in our material. We will also tell you about the deadlines for submitting the 4-FSS for the 2nd quarter of 2018 (that is, for the first half of the year).

We determine the obligation to pass 4-FSS for the six months

To find out whether you need to take the 4-FSS, consider a few examples:

1. IP Salikhov R.E. engages in business activities without the use of hired force. It applies the simplified taxation system (STS). Absence of R.E. Salikhov from the staff. employees eliminates the need to submit 4-FSS.
2. IP Trukhnin M.V. carries out vehicle washing activities. Applies UTII and has 7 employees. He is obliged to report to Social Insurance in form 4-FSS in the generally established manner.
3. IP Samokhvalov A.T. uses the labor of individuals. Only GPC agreements are drawn up with them, which do not stipulate the employer’s obligation to pay contributions for injuries. An individual entrepreneur should not submit 4-FSS under such conditions.
4. Toreador LLC employs 98 people. The company uses OSNO. She is required to report quarterly to Social Security on contributions for injuries.
5. PJSC "Children's Goods" registered with the tax authorities in May 2018. The company applies the unified agricultural tax. Until the end of June, she did not manage to hire a single employee. At the same time, the obligation to submit a report on injuries to the Social Insurance Fund remains for her. The calculation will be zero.

Examples show that the obligation to submit 4-FSS does not depend on:

• organizational and legal form of the insured;
• applicable tax regime.

The absence of employees on staff allows only individual entrepreneurs not to take 4-FSS. In this case, companies submit a zero report to social insurance.

New or old form?

For the 2nd quarter of 2018, you need to use Form 4-FSS, which was approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381, as amended. order dated 06/07/17 No. 275. The new 4-FSS form for submitting reports for the first half of 2018 was not approved.

The rules for filling out Form 4-FSS are prescribed in the Procedure approved by FSS Order No. 381 dated September 26, 2016. The electronic calculation format and control ratios are approved by FSS Orders No. 83 dated March 9, 2017 and No. 416 dated September 11, 2017.

Nuances of filling out 4-FSS: title page

Let's continue the conversation about 4-FSS using one of the previously discussed examples.

Toreador LLC » preparing to submit reports to the Social Insurance Fund for the 2nd quarter. For this the company:

• Uses the report form from the order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381 (as amended on June 7, 2017).
• All fields with missing information are crossed out.
• The composition of the report is determined by the following algorithm: the minimum acceptable reporting set includes a title page, tables 1, 2 and 5, and tables 1.1, 3 and 4 are filled out and submitted only if indicators are available. Since Tornado LLC does not have such indicators, for the first half of 2018 it will fill out 4-FSS in the minimum allowable volume.
• At the end of the half-year, “06” will be entered in the “Reporting period (code)” field.

• In the “Average number of employees” field, indicate the value calculated using a special methodology used when filling out statistical reporting (Rosstat order No. 772 dated November 22, 2017).

Methodology for calculating the indicator for filling out the field “Average number of employees” ( H Wed) is as follows:

1. To determine H avg, Tornado LLC collected information for January-June:

*Different numbers of employees in different periods are due to their absence from work for various reasons (for example, due to going on unpaid leave)

1. Taking into account the fact that Tornado LLC had no part-time employees in the reporting half-year, the average for the half-year will be:

H av = (98 + 98 + 98 + 93 + 98 + 95) / 6 = 97 people.

The fields on the title page dedicated to the number of working disabled people and workers engaged in harmful and dangerous work are crossed out. There are no such employees at Tornado LLC.

Fill out tables 1, 2 and 5 Calculation

To fill out Table 1 of the 4-FSS calculation, you need to understand what is the basis for calculating contributions for injuries. Law No. 125-FZ (Clause 1, Article 20.1) will help us with this: the object of taxation of contributions is payments and remuneration in favor of individuals:

• under employment contracts;
• under GPC agreements, the subject of which is the performance of work (provision of services);
• under copyright contracts.

To determine the base for calculating contributions (BNV), it is necessary to divide all payments into 2 parts:

1. “OVS” - payments subject to contributions “for injuries” (Article 20.1 of Law No. 125-FZ).
2. “NVS” - amounts not subject to contributions (Article 20.2 of Law No. 125-FZ).

To calculate BNV, the simplest mathematical subtraction operation is used:

BNV = OVS – NVS

There are nine lines in Table 1 of Form 4-FSS, which are filled in with the following data:

Let's continue the example of Tornado LLC. Considering that NBC = 0 (there were no non-contributory payments in the first 6 months of the year), we have OBC = BNB. The contribution rate established by Social Insurance is 0.2% (data are shown in the table):

Before filling out Table 2, specialists from Tornado LLC verified mutual settlements with the Social Insurance Fund and collected information from bank statements on insurance payments, broken down for each month of the second quarter.

For Table 5 of the Calculation, information about the special assessment and medical examinations performed at the beginning of the year was provided by employees of the company’s HR department.

How Tornado LLC will reflect this data in 4-FSS, see the sample below:

How to submit 4-FSS and what to do if the report is not accepted

The following example will help us understand the 4-FSS reporting deadlines:

According to the data of the previous billing period, the number of individuals in whose favor contributions for injuries were calculated and paid was:

• at Medvezhiy Ugol LLC - 15 people;
• in Tornado LLC - 98 people;
• at IP Trukhnina M.V. - 7 people

However, LLC “Medvezhiy Ugol” and IP Trukhnina M.V. there is a choice: they can report not only electronically, but also on paper (since the number of specified policyholders does not exceed 25 people).

If a paper 4-FSS is issued, you need to focus on another valid reporting date - 07/20/2018. No later than this date, the report must be accepted by FSS specialists, otherwise policyholders cannot avoid fines.

Pushing the date of submitting 4-FSS closer to the deadline reporting dates is dangerous. If errors are found in the calculation, it will be considered failed.

Among the most common errors identified when submitting electronic 4-FSS are:

• impossibility of decrypting the report file or checking the digital signature (error code (EC) “10” or “11”);
• incorrect format of the policyholder's registration number or FSS unit code in the certificate (KO “15” or “16”);
• incorrect file name or format (KO “505” or “508”);
• the file has a zero size (KO "518").

These and other shortcomings in 4-FSS need to be corrected, which may take some time. For example, when it is necessary to reissue a certificate or resolve an error. Submitting the 4-FSS in advance will allow you to calmly correct any identified errors and report to Social Insurance on time.

The most important thing: conclusions

Calculation 4 – FSS must be submitted by all organizations and individuals that pay income to individuals.
This calculation must be submitted to the territorial body of the Federal Social Insurance Fund of the Russian Federation no later than July 25, 2018 (if submitted electronically) and July 20 (if submitted in paper form).

In the calculation, it is necessary to fill out the title page and tables 1, 2, 5. You also need to fill out (clause 2 of the Procedure for filling out calculation 4 - FSS):

• table 1.1 - if you temporarily sent your employees to another organization or to an individual entrepreneur under a personnel supply agreement;
• table 3 - if you paid insurance coverage to individuals, for example, temporary disability benefits due to an industrial accident;
• Table 4 - if you had any accidents at work during the reporting period.

07/05/2017. Article topic:

Example of filling out form 4-FSS
for the first half of 2017

All companies, whether they have employees or not, must pass report 4-FSS on contributions for injuries. Entrepreneurs submit such a report only if they have employees. The deadline for submitting the report is the 20th (on paper) or 25th (electronically) of the month following the end of the quarter. For being late with 4-FSS, organizations and merchants face fine. Its size is 5% from the amount of contributions calculated for the last three months. This fine must be paid for each full or partial month of delay. The total amount of the fine for the entire period of delay cannot be more than 30% of the amount of contributions. Minimum amount fine - 1,000 rub.. (Clause 1, Article 26.30 of Law No. 125-FZ).

Sheet 001
(Form 4-FSS. Title page)

Sheet 002
(Form 4-FSS. Table 1)

Sheet 003
(Form 4-FSS. Table 2)

Sheet 004
(Form 4-FSS. Table 5)

In form 4-FSS 2017 six tables: 1. 1.1, 2, 3, 4, 5. All of them are intended for calculations of injury and accident insurance costs.
All companies and entrepreneurs definitely pass title page and tables:

1. “Calculation of the base for calculating insurance premiums”;
2. “Calculations for compulsory social insurance against accidents at work and occupational diseases”;
3. “Information on the results of a special assessment of working conditions (results of certification of workplaces for working conditions) and mandatory preliminary and periodic medical examinations of workers at the beginning of the year.”

Payroll for funds 4 - FSS of the Russian Federation for 2017, form of calculation for accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for payment of insurance coverage is filled out using computer technology or by hand with a black or blue pen in block letters.

New payment form 4 - FSS applies starting from the 1st quarter of 2017.

Due date calculation - quarterly, on paper no later than the 20th day of the calendar month, and in the form of an electronic document - no later than the 25th day of the calendar month following the reporting period.

Filling procedure

Form 4 - FSS calculation of accrued and paid insurance premiums for compulsory social insurance against accidents at work and occupational diseases, as well as expenses for payment of insurance coverage, is filled out using computer technology or by hand with a ballpoint pen in black or blue in block letters.

When filling out the Calculation form, only one indicator is entered in each line and the corresponding columns. If there are no indicators provided for in the Calculation form, a dash is placed in the line and the corresponding column.

The title page, table 1, table 2, table 5 of the Calculation form are mandatory for submission by all policyholders. If there are no indicators to fill out table 1.1, table 3, table 4 of the Calculation form, these tables are not filled out and are not submitted.

To correct errors, you must cross out the incorrect value of the indicator, enter the correct value of the indicator and sign the policyholder or his representative under the correction indicating the date of correction. All corrections are certified by the seal (if any) of the policyholder/legal successor or his representative. Errors may not be corrected by correction or other similar means. After filling out the Calculation form, sequential numbering of the completed pages is entered in the “page” field.

At the top of each completed page of the Calculation, the fields “Insured's Registration Number” and “Subordination Code” are filled in in accordance with the notice (notification) of the insured issued upon registration (registration) with the territorial body of the Fund. At the end of each page of the Calculation, the signature of the policyholder (successor) or his representative and the date of signing of the Calculation are affixed.