Changes to 4-FSS in 2022
In connection with the transition to direct financing of payments to employees from the Social Insurance Fund, the FSS published a draft departmental order “On approval of the form of calculation for accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases (Form 4-FSS) and its procedure filling". By the end of 2022, they planned to introduce a new report form to the Social Insurance Fund, but did not have time: for the 4th quarter of 2022 we are reporting in the old way.
From the updated form 4-FSS (it is still in draft), tables containing data on expenses incurred by the policyholder from insurance premiums have been removed. Instead, the report included a table with information about stand-alone classification units for those policyholders who have them. In the table “Calculation of amounts of insurance premiums” the line “Calculated insurance premiums” has been added, and the line “Date of establishment of the premium” has been removed.
A separate table of information has been updated for calculating insurance premiums for organizations that provide outsourcing personnel. It has new columns to indicate:
- checkpoint of the receiving organization;
- the number of disabled people among temporarily assigned workers;
- information about discounts and surcharges to the insurance rate.
IMPORTANT!
As soon as the updates come into force, a new form 4-FSS will appear on the official website of the FSS portal, in the financial reporting section.
Who and where should take 4-FSS?
The 4-FSS report must be submitted by all employers (organizations and individual entrepreneurs) who make payments to employees that are subject to social insurance contributions. The report is submitted to the territorial offices of the FSS.
Please note that individual entrepreneurs who do not have employees do not have to submit this report to the Social Insurance Fund, since they do not pay wages or transfer social insurance contributions for employees.
Policyholders who do not have separate divisions must submit 4-FSS to the territorial office of the FSS at the place of their registration.
If the policyholder has separate units that have their own bank account and which independently calculate and pay salaries to employees, then 4-FSS is submitted to the territorial offices of the FSS at the place of registration of these separate units.
What kind of report is this
We are talking about form 4-FSS, which reflects not only the calculation of insurance premiums in case of injury, but also data on accident benefits, medical examinations of employees and special assessment of workplaces. Reporting to the Social Insurance Fund for the 4th quarter of 2022 must be submitted on the current form, taking into account the adopted changes. The calculation and procedure for filling out Form 4-FSS with an example and explanations are approved in Appendix No. 1 to FSS Order No. 381 dated September 26, 2016.
IMPORTANT!
Previous changes were made in 2022 by order of the Social Insurance Fund No. 275 dated 06/07/2017 - officials reorganized the rules for accepting documents.
The new form is posted on the Internet. In the “Information for Employers” section, you can download and fill out 4-FSS on the FSS portal - all policyholders have the right to use this option.
Form 4-FSS for the 4th quarter of 2022 contains mandatory and additional sheets. Mandatory sheets are filled out for all insured persons, and additional sheets are filled out only if data is available. Mandatory sheets include the title page, tables 1, 2 and 5. Additional sheets include tables 1.1 and 4.
IMPORTANT!
From 01/01/2021, policyholders do not fill out table 3 and line 15 of table 2 of the 4-FSS calculation (FSS letter No. 02-09-11/05-03-5777 dated 03/09/2021).
The essence of the form to be filled out has not changed compared to previous reporting periods, but some new values have been added. A new code field “Budgetary Organization” appeared on the title page. In it, public sector organizations must indicate the source of funding.
New rows have been added to Table 2:
- line 1.1 “Debt owed by a reorganized policyholder and (or) a separate division of a legal entity deregistered”;
- line 14.1 “Debt of the territorial body of the Fund to the policyholder and (or) a separate division of a legal entity deregistered.”
These lines are “mirror” - the value is shown depending on who owns the debt. The line reflects the amount of transferred debt from a reorganized insurer or a separate division deregistered.
ConsultantPlus experts discussed how to fill out the 4-FSS for 2021. Use these instructions for free.
Fines for failure to submit a report to the Social Insurance Fund
The following penalties are established for late submission of the report:
- if the payment was submitted with a delay not exceeding 180 calendar days, the fine will be 5%
of the amount of contributions for each full and partial month of delay, but not more than
30%
and not less than
100
rubles. - if the delay exceeded 180 calendar days, the fine will be 30%
of the amount of contributions, and starting from the 181st day, the fine will additionally increase by
10%
for each month of delay. In such a situation, the size of the maximum fine is not limited, and the minimum is 1,000 rubles.
Besides
300
to
500
from officials of the organization (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).
New reporting regulations
On 09/08/2019, Order No. 265 of 05/22/2019 of the Social Insurance Fund of the Russian Federation came into force, which introduced a new procedure for submitting 4-FSS reports - administrative regulations for the provision of public services for accepting documents that serve as the basis for the calculation and payment (transfer) of insurance premiums , and documents confirming the correctness of calculation and timely payment (transfer) of insurance premiums.
The previous regulations, approved by orders of the Ministry of Labor No. 288n dated March 20, 2017 and No. 774n dated November 8, 2017, which guided employers, have become invalid. They were canceled by Order of the Ministry of Labor No. 361n dated May 28, 2019.
Most of the rules for providing Form 4-FSS have been preserved. Employers have the right to submit papers in person, by mail and through the MFC. For those who have switched to electronic reporting, it is possible to submit information using the State Services website.
The terms within which the fund’s employees provide the service are separately specified:
- If accepted in person, documents will be accepted on the day they are received;
- when applying through the MFC - on the day of submission of papers;
- when applying through the State Services portal - no later than 1 business day following the day of receipt.
If documents are submitted on a weekend or non-working holiday, they will be accepted on the first working day. In this regard, we recommend that you do not leave reporting until the last few days: you may not be able to make it in time.
Pay special attention to the list of documents that the FSS now requires. Since the acceptance of documents has become a public service, the employer, in addition to the reports themselves and documents confirming the correct calculation of insurance premiums, will need to fill out a special application for their acceptance.
Application form to the Social Insurance Fund for receiving reporting services (must be submitted along with the report)
Please note: such an application must be submitted every time you submit Form 4-FSS and documents confirming the legality and completeness of the accrual and timely payment (transfer) of insurance premiums (see clause 19, part 2, article 17 of Law No. 125-FZ ). Since it is possible to submit reports to any territorial branch of the Social Insurance Fund, without reference to the place of registration of the policyholder, carefully fill out the header of the application and correctly indicate which territorial branch you want to submit documents to.
The number of sheets sent to the fund varies depending on the quarter. Be sure to also control what data you enter in the appropriate field, especially if you report online and the program does not independently count the number of prepared pages.
Reflection of total indicators
In Table 1, policyholders reflect the formation of the taxable base by month and indicate the current tariff with discounts and surcharges, if any.
Table 2 shows the calculation of contributions:
- The amount of debt to the Social Insurance Fund at the beginning of the year is transferred from page 19 of the report for 2022, and pages 12-14 of the calculation of the Fund's debt to the policyholder are equal to pages 9-11 of the annual form.
- The amount of accrued contributions (page 2 of table 2) is checked by multiplying the tariff (pages 5-7 of table 1) by the taxable base (page 3 of table 1).
- The overpayment returned from Social Insurance to the policyholder's current account is reflected on page 7 of Table 2, and the expenses transferred by the Fund for previous periods are reflected on page 6 of Table. 2.
If the table is completed. 1.1 - contributions calculated based on the base (according to columns 6-13 of table 1.1) and the tariff of the host organization (group 15 of table 1.1) are added to the accrual of each month.
Let's look at how to fill out the 4-FSS report for the 1st quarter of 2022 using a numerical example.
Example
Karavan LLC employs 8 people. In 1 sq. In 2022, the company paid salaries to employees - RUB 591,283.40, including:
- for January 197,200.60 rubles;
- for February RUB 189,410.00;
- for March 204,672.80 rub.
In addition, in February, 2 employees were paid for the first 3 days of illness on sick leave. The total amount of sick leave payments was 3,808 rubles, but these payments are not subject to contributions for “injuries”.
No accidents or occupational diseases were recorded in the 1st quarter.
The insurance rate is 0.7%. There are no discounts or surcharges. For the 1st quarter, the Caravan accountant accrued contributions in the amount of 4138.98 rubles, of which: for January 1380.40 rubles, for February 1325.87 rubles, for March 1432.71 rubles.
At the beginning of the year, contributions for December 2022 were not paid - 1270 rubles. Karavan LLC paid contributions for injuries in the 1st quarter as follows: 01/15/21 - 1270 rubles. (contributions for December 2020), 02/12/21 - 1380.40 rubles. (for January 2021), 03/15/21 - 1320.00 rub. (for March 2021). In total, the company transferred to the Social Insurance Fund - 3970.40 rubles.
As of 04/01/2021, the company still had arrears of contributions of 1,438.58 rubles. of which - 5.87 rubles. for February, 1432.71 rubles. - for March.
The company carried out a special assessment of 8 workplaces.
The company’s accountant entered all available data into 4-FSS for the 1st quarter, a sample of which is given below:
Report submission deadline
The completed form is submitted to any territorial branch of the FSS; the place of registration of the organization does not matter.
In accordance with paragraph 1 of Art. 24 of Law No. 125-FZ of July 24, 1998, the deadline for submitting 4-FSS is set as follows:
- on paper - no later than the 20th day of the month following the expired quarter;
- in the form of an electronic document - no later than the 25th day of the month following the expired quarter.
IMPORTANT!
If the reporting date falls on a holiday or weekend, then report on the first working day after it. But inspectors strongly do not recommend postponing reporting until the last day. In the 4th quarter of 2022, the deadline for submitting 4-FSS on paper is 01/20/2022. The electronic report must be submitted by 01/25/2022.
Composition of the report
Some pages of the form, if there is no data in them, can be excluded from the 4-FSS 2022. Mandatory sheets included in the reporting:
- title page - with information about the company, individual entrepreneur;
- calculation of the base subject to insurance premiums (Table 1);
- table on the calculation and payment of insurance premiums (Table 2);
- information on special assessment of jobs (Table 5).
Table page 1.1 is filled out only by policyholders who have temporarily transferred their employees to another employer, if, on the basis of clause 2.1 of Article 22 of Law No. 125-FZ of July 24, 1998, contributions for them are paid at the rates of the receiving party.
Table 4 with information on the number of citizens injured at work is submitted if the insurer had accidents in the 1st quarter of 2022 or occupational diseases were detected among employees in the reporting period.
Filling example
Let's assume that payments to individuals for the period amounted to 90,000 rubles. (monthly 30,000 rubles). The insurance rate is 0.2%.
IMPORTANT!
4-FSS reporting should be completed on an accrual basis from the beginning of the reporting period, that is, the year. Consequently, policyholders submit this report to Social Insurance only four times a year: at the end of the previous year, for the 1st quarter, for the 1st half of the year, for 9 months of the current year.
Completed Form 4-FSS for the 4th quarter of 2022
The 4-FSS calculation is submitted not only to the territorial social insurance body, but also to Rosstat - as part of mandatory reporting on labor protection (1-T (working conditions), 7-injuries, 4-FSS). Here is what needs to be reflected on labor protection in reporting to Rosstat in Form 4-FSS for the 4th quarter of 2022:
Instructions for filling out the 4-FSS calculation
You can download the official instructions for filling out the 4-FSS calculation from this link.
Title page
In the field “ Adjustment number”
" is put: "
000
" (if the declaration is submitted for the first time for the tax period (quarter), "
001
" (if this is the first correction), "
002
" (if the second), etc.
Note
: the updated calculation is submitted in the form that was in force in the period for which errors were identified.
In the field “ Reporting period (code)
» the code of the period for which the report is submitted is indicated:
- I quarter – 03;
- Half-year – 06;
- 9 months – 09;
- Calendar year – 12.
The number of requests from the policyholder for the allocation of the necessary funds to pay insurance compensation is designated 01, 02, and so on.
In the “ Calendar year”
» indicates the year for the reporting period for which the Calculation is submitted (updated Calculation).
Field “ Discontinuation of activity”
» is filled out only in case of termination of activity due to the liquidation of an organization or closure of an individual entrepreneur.
In this case, the letter “ L
” is placed.
Further
The full name of the organization is indicated in accordance with the constituent documents. Individual entrepreneurs fill out the last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document).
In the " TIN"
» Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put zeros in the first 2 cells (for example, “001234567891”).
Field " Checkpoint"
» IP is not filled out. Organizations indicate the checkpoint that was received from the Federal Tax Service at the location of the organization (separate unit).
Field “ OGRN (OGRNIP)
" Individual entrepreneurs and organizations indicate their OGRN (OGRNIP) in accordance with the received state registration certificate. For organizations, the OGRN consists of 13 digits, so when filling in the first 2 cells you must put zeros (for example, “001234567891234”).
Field " OKVED code"
" Individual entrepreneurs and organizations indicate the code according to the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2). Newly created organizations - insurers for compulsory social insurance against industrial accidents and occupational diseases indicate a code according to the state registration authority, and starting from the second year of activity - a code confirmed in the prescribed manner in the territorial bodies of the Fund.
In the “ Contact phone number”
» indicate the landline or mobile phone number with the city code or mobile operator. You cannot use the dash and parenthesis signs (for example, “+74950001122”).
In the fields separated to indicate the registration address
:
- Organizations indicate a legal address.
- Individual entrepreneurs indicate the registration address at the place of residence.
In the field “ Average number of employees
»:
- Organizations indicate the average number of employees.
- Individual entrepreneurs indicate the number of insured individuals to whom payments were made as part of their employment relationship.
In other cells
it is necessary to indicate the number of disabled people working and employed in work with harmful and (or) hazardous production factors.
In the field “ Calculation is presented on
"indicates the number of pages that make up the 4-FSS report (for example, “006”). If copies of documents are attached to the report (for example, a representative’s power of attorney), then their number is indicated (if they are missing, put dashes).
Block “ Reliability and completeness of information”
»:
In the first field you must indicate the person's code
, confirming the accuracy and completeness of the information in the calculation: “
1
” (policyholder), “
2
” (representative of the policyholder) or “
3
” (successor).
Further, depending on who confirms the information, the surname, name, and patronymic of the head of the organization, individual entrepreneur, representative or legal successor are indicated (in full, without abbreviations, in accordance with the identity document).
In the “Signature” and “Date” fields, enter the signature of the payer (successor) or his representative and the date of signing the Calculation (if there is a seal, it is placed in the MP field).
If the declaration is submitted by a representative, then it is necessary to indicate the type of document confirming his authority. If the representative of a legal entity is an organization, then its name must be indicated in the appropriate field.
General requirements
An insured who has independent classification units, allocated in accordance with the order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006, submits a Calculation compiled for the organization as a whole, and Section II of the Calculation for each division of the policyholder, which is an independent classification unit.
Table 1. “Calculation of the base for calculating insurance premiums”
Section “Calculation of accrued and paid insurance contributions for compulsory social insurance against industrial accidents and occupational diseases”
By line 1
payments in favor of employees are reflected on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year, including for the last three months of the reporting period (line 2) broken down by month (lines 3 - 5).
By line 2
the corresponding columns reflect amounts not subject to insurance premiums in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ
On line 3
The base for calculating insurance premiums is reflected, which is defined as the difference in line indicators (line 1 - line 2).
On line 4
the corresponding columns reflect the amount of payments in favor of working disabled people.
On line 5
reflects the size of the insurance tariff, which is set depending on the class of professional risk to which the insured belongs (separate division).
On line 6
the percentage of discount to the insurance rate established by the territorial body of the Social Insurance Fund for the current calendar year is indicated in accordance with the Rules for establishing discounts and surcharges for policyholders to insurance rates for compulsory social insurance against industrial accidents and occupational diseases, approved by the Decree of the Government of the Russian Federation of May 30, 2012 No. 524 “On approval of the Rules for establishing discounts and surcharges for insurers on insurance rates for compulsory social insurance against industrial accidents and occupational diseases.”
On line 7
the percentage of the premium to the insurance tariff established by the territorial body of the Social Insurance Fund for the current calendar year is entered in accordance with Decree of the Government of the Russian Federation of May 30, 2012 N 524.
On line 8
the date of the order of the territorial body of the Social Insurance Fund to establish an additional premium to the insurance tariff for the policyholder (separate unit) is indicated.
On line 9
the amount of the insurance rate is indicated 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.
Table 1.1. “Information necessary for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 N 125-FZ”"
The table is filled out by insurers who temporarily send their 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 number of completed lines in the table 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 employees (personnel) in cases and under the conditions established by labor legislation.
In columns 2, 3, 4
the registration number in the Social Insurance Fund, INN and OKVED of the receiving legal entity or individual entrepreneur is indicated.
In column 5
the total number of employees temporarily assigned under a contract to work for a specific legal entity or individual entrepreneur is indicated.
In column 6
payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are charged, are reflected on an accrual basis, respectively, for the 1st quarter, half-year, 9 months of the current period and the year.
In column 7
payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, are reflected on an accrual basis, respectively, for the 1st quarter, half-year, 9 months of the current period and the year.
In columns 8, 10, 12
payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are calculated, are reflected on a monthly basis.
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.
In column 14
the amount of the insurance tariff is indicated, which is set depending on the class of professional risk to which the receiving legal entity or individual entrepreneur belongs.
In column 15
the size of the insurance tariff of the receiving legal entity or individual entrepreneur is indicated, taking into account the established discount or surcharge to the insurance tariff. The data is filled in with two decimal places after the decimal point.
Table 2. “Calculations for compulsory social insurance against accidents at work and occupational diseases”
The table is filled out based on the policyholder's accounting records.
By line 1
reflects the amount of debt for insurance premiums from industrial accidents and occupational diseases that the payer of insurance premiums (the policyholder) has 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
By line 2
the amount of accrued insurance contributions for compulsory social insurance against industrial accidents and occupational diseases from the beginning of the billing period is reflected 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.”
On line 3
the amount of contributions accrued by the territorial body of the Social Insurance Fund based on on-site inspection reports is reflected.
On line 4
the amounts of expenses not accepted for offset by the territorial body of the Social Insurance Fund for previous billing periods are reflected according to acts of on-site and desk inspections.
On 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 Social Insurance Fund.
On line 6
the amounts received from the territorial body of the Fund are reflected in the bank account of the payer of insurance premiums (the policyholder) in order to reimburse expenses exceeding the amount of accrued insurance premiums.
On line 7
reflects the amounts transferred by the territorial body of the Fund to the bank account of the policyholder as a return of overpaid (collected) amounts of insurance premiums, offset of the amount of overpaid (collected) insurance premiums towards the repayment of debt on penalties and fines subject to collection.
Line 8
– control line, where the sum of the values of lines 1 to 7 is indicated.
On line 9
shows the amount of debt at the end of the reporting (calculation) period based on the accounting data of the payer of insurance premiums (policyholder):
- 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 industrial accidents 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 payer of insurance premiums (the policyholder) at the end of the reporting period.
On 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 accounting data of the payer of insurance premiums (policyholder)); - 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 payer of insurance premiums (the policyholder) at the beginning of the billing period.
The indicator of line 12 must be equal to the indicator of lines 9 of the Calculation for the previous billing period.
On line 15
expenses for compulsory social insurance against industrial accidents and occupational diseases are reflected 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.”
On line 16
the amounts of transferred insurance premiums by the payer of insurance premiums (the policyholder) are reflected in the personal account of the territorial body of the Fund, opened with the Federal Treasury, indicating the date and number of the payment order.
On line 17
the written-off amount of the insured's debt is reflected in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific insurers or the industry, on the write-off of arrears, as well as in the event that the court adopts an act, according to which the insurer loses the ability to collect arrears and debt on penalties in connection with 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.
Line 18
– control line, which shows the sum of the values of lines 12, 15 – 17.
On line 19
the debt owed by the payer of insurance premiums (policyholder) is reflected at the end of the reporting (settlement) period based on the accounting data of the payer of insurance premiums (policyholder), including arrears (line 20).
Table 3. “Expenses for compulsory social insurance against accidents at work and occupational diseases”
By lines 1, 4, 7
expenses incurred by the payer of insurance premiums (the policyholder) are reflected 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; - 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) dangerous production factors, approved by order of the Ministry of Labor and Social Protection of the Russian Federation dated 10 December 2012 N 580n.
Line 10 – control line
, where the sum of the values of lines 1, 4, 7, 9 is shown.
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.
In column 3
the number of paid days for temporary disability due to an accident at work or occupational disease (vacation for sanatorium treatment) is shown.
In column 4
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.
Table 4. “Number of victims (insured) in connection with insured events in the reporting period”
By line 1
the data is filled out on the basis of reports of industrial accidents in form N-1 (Appendix No. 1 to the resolution of the Ministry of Labor and Social Development of the Russian Federation of October 24, 2002 No. 73, highlighting the number of fatal cases (line 2).
On line 3
the data is filled in on the basis of reports on cases of occupational diseases (appendix to the Regulations on the investigation and recording of occupational diseases, approved by Decree of the Government of the Russian Federation of December 15, 2000 N 967).
On line 4
the sum of the values of lines 1, 3 is reflected, highlighting on line 5 the number of victims (insured) in cases that resulted only in temporary disability. The data on line 5 is filled in on the basis of certificates of incapacity for work.
When filling out lines 1-3
, which are filled out on the basis of reports on industrial accidents in form N-1 and reports on cases of occupational diseases, insured events for the reporting period should be taken into account on the date of the examination to verify the occurrence of the insured event.
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”
On line 1 in column 3
data on the total number of employer's jobs subject to a special assessment of working conditions is indicated, regardless of whether a special assessment of working conditions was carried out or not.
On line 1 in columns 4-6
data on the number of jobs in respect of which a special assessment of working conditions was carried out, including those classified as harmful and dangerous working conditions, contained in the report on the special assessment of working conditions is indicated; if a special assessment of working conditions was not carried out by the insurer, then “0” is entered in columns 4 – 6
If the validity period of the results of certification of workplaces for working conditions, carried out in accordance with the procedure in force before the date of entry into force of the Federal Law of December 28, 2013 N 426-FZ “On Special Assessment of Working Conditions”, has not expired, then line 1 in columns 3 – 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information based on this certification is indicated.
On line 2 in columns 7 – 8
data is indicated on the number of workers engaged in work with harmful and (or) hazardous production factors who are subject to and have passed mandatory preliminary and periodic inspections.
Columns 7 – 8
are filled out in accordance with the information contained in the final acts of the medical commission based on the results of periodic medical examinations (examinations) of workers (clause 42 of the Procedure for conducting mandatory preliminary (upon entry to work) and periodic medical examinations of workers engaged in heavy work and work with hazardous and (or) hazardous working conditions, approved by order of the Ministry of Health and Social Development of the Russian Federation dated April 12, 2011 N 302n and in accordance with the information contained in the conclusions based on the results of a preliminary medical examination issued to employees who have undergone these examinations in the previous year.
In column 7
indicates the total number of employees engaged in work with harmful and (or) hazardous production factors, subject to mandatory preliminary and periodic inspections.
In column 8
the number of employees engaged in work with harmful and (or) hazardous production factors who have undergone mandatory preliminary and periodic inspections is indicated.
In this case, the results of mandatory preliminary and periodic medical examinations of workers as of the beginning of the year should be taken into account, taking into account that, according to paragraph 15 of the Procedure, the frequency of periodic medical examinations is determined by the types of harmful and (or) hazardous production factors affecting the employee, or the types of work performed .
How to fill out the form
The 4-FSS report for the 4th quarter of 2022 is submitted electronically or in paper form. To fill out, you must use the form valid on the date of filling out the calculation.
IMPORTANT!
Only organizations (including those created, reorganized) whose average number of individuals for the previous year did not exceed 25 people have the right to provide a report on paper.
Let's point out some rules on how to fill out the 4-FSS report in 2021:
- If there are no indicators, dashes are entered in the fields.
- Cost indicators are indicated in rubles and kopecks.
- All sheets must contain a registration code and a subordination code. Continuous numbering is indicated only on completed pages.
- Errors may not be corrected by correction or similar means. The erroneous value is crossed out, the correct value is entered, certified with a signature and seal indicating the date of correction.
Organizations interacting with the fund through the direct payment system fill out the calculation taking into account the requirements set out in the annex to the order of the Social Insurance Fund No. 114 dated March 28, 2017.
Rules for filling out 4-FSS 2019-2020
This report is completed in accordance with the procedure put into effect by Appendix No. 2 of FSS Order No. 381.
Paper reporting can be completed on a computer or by hand in block letters using a black or blue pen.
Monetary amounts in 4-FSS reporting are not rounded. They must be reflected in rubles and kopecks. If the indicator is zero, then a dash is placed in the corresponding field of the table.
On each page of the report, the policyholder must sign and date it, as well as indicate his registration number and subordination code. This number and code are contained in the notification that the policyholder receives after registration with the Social Insurance Fund.
The report sheets are numbered and their quantity is indicated in the corresponding field of the report title page.
At the top of the title page of 4-FSS there is a field for indicating the report correction number. If the document is submitted for the first time during the reporting quarter, the value “000” is indicated. In the case of submission of updated reports, for such documents the value “001” is entered in this field if the updated report is submitted for the first time, “002” if this is the second updated report, etc.
To the right of the “adjustment number” field there is a field for indicating the reporting period. As stated above, the following reporting periods apply to this form:
- The first quarter is designated by the number “03”.
- Six months - indicated by the number “06”.
- Nine months - indicated by the number "09".
- The year is indicated by the number “12”.
Also, the title page of the report indicates the full name of the legal entity or individual entrepreneur, as well as all registration and contact information: TIN, KPP, OGRN, main OKVED code, telephone number and address.
Immediately below the field for indicating the address there is a field for entering information about the average number of employees. Below is the number of working disabled people and the number of employees working in dangerous and/or harmful working conditions.
Deadlines for submitting 4-FSS for the 1st quarter of 2022
Policyholders who employ more than 25 people report to the Social Insurance Fund electronically. Individual entrepreneurs or organizations with fewer employees can submit a paper copy of the calculation (Clause 1, Article 24 of Law No. 125-FZ dated July 24, 1998). The calculation for the 1st quarter of 2022 must be submitted no later than:
- 04/20/2021, if drawn up on paper;
- 04/26/2021 if sent in electronic format.
For violating the method of presentation, the policyholder will be fined 200 rubles, and for each month of delay - 5% of the accrued amount of contributions, but not less than 1000 rubles.
and no more than 30% of the contributions accrued for 3 months (Article 26.30 of Law 125-FZ). The official who committed the violation may be additionally fined - 300-500 rubles. (clause 2 of article 15.33 of the Code of Administrative Offenses of the Russian Federation). You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
