The law makes reporting on insurance premiums and payments related to industrial accidents and occupational illnesses mandatory for submission to the Social Insurance Fund. This means that penalties have also been established for 4-FSS, which were not submitted on time or were not submitted at all subsequently. We are analyzing what financial sanctions an organization or individual entrepreneur with staff may face in 2022 for the absence of this report in its territorial branch of the Social Insurance Fund. What fines for 4-FSS may there be in 2021?
Sanctions remain the same
The issue of the fine for form 4-FSS is regulated by Law No. 125-FZ of July 24, 1998 “On compulsory social insurance against accidents at work and occupational diseases” (hereinafter referred to as Law No. 125-FZ).
Let us immediately note that for the absence of a 4-FSS report, the fine in 2022 remained at the same level. Legislators did not change the provisions of this law, which regulate the imposition of a fine for 4-FSS in 2022.
Electronic 4-FSS reports are submitted to the fund before the 25th day inclusive of the month that follows the reporting (calculation) period - quarter, half-year, 9 months, year. And for submitting 4-FSS on paper, the deadline for submission is slightly shorter - until the 20th.
Obligations of the policyholder in relation to contributions
In Art. 17 (clause 2) of the law “On compulsory social insurance against accidents at work and occupational diseases” dated July 24, 1998 No. 125-FZ, the following obligations of employers are recorded regarding the calculation and transfer of contributions for injuries and the submission of reports on them:
- correctly calculate and transfer contributions to the fund (subclause 2);
- take into account data on objects of taxation, assessment of contributions, insurance payments, save documents confirming the amounts of accrued and paid contributions (subclause 17);
- submit to the insurer calculations for accrued and paid premiums, insurance payments made, as well as documents to verify the correctness of the calculations (subclauses 17, 19).
Thus, policyholders must submit reports on injury premiums.
For the reporting periods 2022 - 2022, the previous form 4-FSS is used (approved by FSS order No. 381 dated September 26, 2016), but taking into account the nuances associated with the transition to direct payments of FSS benefits. We talked about them here.
Report, in accordance with paragraph 1 of Art. 24 of Law No. 125-FZ, required every quarter. The deadline corresponds to the 20th day of the month following the reporting period for those who submit the calculation on paper, and the 25th day for those who submit it electronically.
From January 10, 2022, you can submit the form on paper if the number of employees is up to 10 people inclusive (previously there were 25). For 11 employees or more, reporting is now done electronically. For violation of the delivery method, a fine of 200 rubles is provided.
Important! ConsultantPlus warns: If the calculation is sent electronically on the 25th at 23.50 and a receipt for receipt of the calculation is generated, which indicates the time and date of its receipt, on the 26th at 00.01 the policyholder will be considered to have violated the deadline for submitting the calculation, which entails liability . Find out how you can reduce the fine in this case at K+. Trial access is available for free.
Read about where, in what time frame and on what form reporting on other insurance premiums is submitted in this article .
What is the fine for failing 4-FSS?
The main penalties for late submission of 4-FSS in 2022 are provided for in paragraph 1 of Article 26.30 of Law No. 125-FZ.
Note that the possible sanctions are relatively small. Thus, the fine for failure to provide 4-FSS is:
- minimum – 1000 rubles (usually for a zero report);
- as a general rule - 5% of the accrued amount of contributions payable for the quarter/6 months/9 months/year, but not more than 30% of it.
Moreover, the onset of liability for late submission of 4-FSS is not affected by whether in the future, after missing the deadline, a report for the required period will be submitted (or whether it will be submitted at all). Even if you are late by at least 1 day, there is already a reason for the fund to impose a fine.
Many are looking for ways to avoid paying a fine for 4-FSS. But in practice, it is almost impossible to avoid sanctions. After all, fund employees are required by law to fine even for failure to submit the zero form 4-FSS (without indicators).
Reporting to the Social Insurance Fund
Quarterly, employers (organizations and individual entrepreneurs) must submit 4-FSS .
Late submission of the calculation (if the contributions reflected in it are also not paid on time) entails a fine in the amount of:
- 5% from the amount of contributions that were accrued for payment over the last 3 months of the reporting period. Moreover, for less than a month the delay will be charged in the same amount.
The fine does not accrue indefinitely. The upper limit is 30% of the amount of contributions payable. The fine does not increase further.
The minimum fine is 1,000 rubles. The employer will pay this much if:
- 5% of the amount of contributions payable for 3 months less than 1,000 rubles;
- the fees themselves were paid on time;
- a calculation that was not submitted to the fund on time is zero.
In addition, once a year, organizations and individual entrepreneurs must submit an application and a certificate confirming the main type of activity to the fund. There are no penalties for failure to provide this document. But in this case, the fund will set the maximum rate of insurance premiums for injuries for (clause 13 of Government Resolution No. 713 dated December 1, 2005).
For example, an LLC has two OKVED codes in the Unified State Register of Legal Entities:
- wholesale trade - 1st class of profrisk, tariff on contributions for injuries - 0.2%;
- cargo transportation - 6th class profrisk, tariff - 0.7%.
In 2022, the LLC was primarily engaged in trade (90% of total revenue), and transported little cargo (10% of total revenue). But if it does not confirm its main type of activity within the prescribed period (no later than 04/15/2022), the fund will set a tariff for injury contributions for 2022 at a rate of 0.7%.
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Also, in 2022, fines are already in effect for failure to provide to the fund the information necessary to assign benefits to employees on electronic sick leave :
- if the fund requested documents from the policyholder, but did not receive them - 200 rubles for each document;
- if the information turned out to be unreliable and the fund overpaid the benefit to the insured person - 20% of the overpayment amount, but not less than 1,000 rubles and not more than 5,000 rubles;
- if information for assigning payments was submitted later than the deadline (3 days) - 5,000 rubles.
An example of calculating a fine for a failed 4-FSS report
Let us show clearly how fines are calculated for late submission of the 4-FSS report. Let’s say that Guru LLC submitted the 4-FSS calculation in electronic form for the first quarter of 2022 only on May 15, 2022, although it should have done this before 04/26/2021 inclusive.
According to the calculation for the 1st quarter of 2022, the amount of accrued contributions amounted to 5,000 rubles.
Delay in delivery – 2 months (partial April and partial May).
As a result, the penalty for failure to provide 4-FSS in 2022 is as follows:
(5000 rub. × 5%) + (5000 rub. × 5%) = 500 rub.
Deadlines and procedure for delivery
As is the case with other reporting, according to the method of transmitting information in the quarterly form 4-FSS, policyholders are divided into 2 groups. If the average number of employees exceeds 25 people, reporting must be submitted electronically. The rest have the right to choose how to report - on paper or through EDI operators.
To avoid penalties for late submission of the 4-FSS report, pay attention to the deadlines for sending it after the reporting period:
- on paper - no later than the 20th of the next month;
- in electronic form - no later than the 25th.
IMPORTANT!
These dates are indicated in Law No. 125-FZ, but there is also civil legislation. Therefore, if the last day falls on a weekend or non-working day, then the FSS will not impose fines for late submission of reports in 2022, since there is no violation.
Fine for violating the procedure for submitting 4-FSS
We warn you that the current legislation provides not only a fine for failure to submit the 4-FSS in 2022, but also another sanction - for failure to comply with the report submission form (clause 2 of Article 26.30 of Law No. 125-FZ).
Thus, the FSS can fine you 200 rubles, since paragraph 1 of Article 24 of Law No. 125-FZ allows only payers with a staff of 25 insured persons or less to choose between a paper or electronic form of the 4-FSS report. The rest submit this calculation exclusively electronically.
The requirements for the electronic format of the 4-FSS report are set out in the fund’s order No. 83 dated March 9, 2022. They must be taken into account by the developer of the software with which this calculation is filled out. Therefore, it is necessary to use the latest versions of the relevant software.
Also see “Checking the 4-FSS report.”
Punishment for violating deadlines
Responsibility has been established for failure to submit reports to the Social Insurance Fund. How much of a fine will the policyholder pay if he fails to submit a report on Form-4 to the Social Insurance Fund on time:
- 5% of the amount of insurance premiums for injuries accrued for payment for the reporting quarter; charged for each full or partial month of delay;
- the minimum fine for failure to submit 4-FSS in 2022 is 1000 rubles, the maximum is 30% of the amount of accident contributions for the reporting quarter;
- for non-compliance with the mandatory electronic reporting form (for more than 25 people), a fine of 200 rubles is imposed;
- the official responsible for the generation and submission of reports is subject to a fine for late submission of 4-FSS in 2022 in accordance with Part 2 of Art. 15.33 of the Code of Administrative Offenses of the Russian Federation in the amount of 300 to 500 rubles.
What does the FSS check?
How it was under the credit system
Until 2022, in those regions that did not participate in the “direct payments” experiment, the so-called offset system was in effect. Its essence is as follows. Employers transferred contributions “for sick leave” and “for injuries” to the Social Insurance Fund. When insured events occurred, benefits were calculated and given to employees, and then their expenses were reimbursed from the fund. Namely, from the transferred contributions (see “Transition to a system of direct benefit payments in 2022: what an accountant needs to know”).
During inspections, inspectors, in particular, found out whether benefits were calculated correctly. If errors were found, they did not confirm the insured’s expenses for sick leave and other payments. As a result, additional contributions were assessed.
Work with electronic sick leave with a “complicated” salary with bonuses and coefficients
What happened with the direct payment system?
Since the beginning of 2022, all constituent entities of the Russian Federation, without exception, have switched to a system of direct payments. Employers still pay contributions for sick leave and injury. But the fund now transfers most benefits, including sick leave (except for payment for the first three days of illness). The money goes directly from the Social Insurance Fund to the insured person. As for the policyholder, he transfers to the fund the information necessary for the calculation and payment of benefits.
These innovations will affect inspections. According to the commented amendments, from January 2022, FSS inspectors will, among other things, analyze information received from employers. If it turns out that the information is unreliable and this results in an overpayment of benefits, the company or individual entrepreneur will be required to reimburse the fund for the excess amount transferred. In the event that the overpayment occurred due to the fault of the insured person himself, who provided incorrect information, then it will be he who will have to reimburse the excess expenses of the fund (new sub-clause 12, part 1, article 4.2 of Law No. 255-FZ, new sub-clause 9.1, clause 1, art. 18 of Law No. 125-FZ).
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What does the FSS fine for and how much?
The law allows the fund to punish for:
- refusal to submit information - even if there is no data, a zero report should be submitted;
- late submission of reports;
- violation of the procedure for submitting 4-FSS;
- failure to submit documents confirming the correctness of the calculation of contributions, or late submission thereof.
The lightest offense is the latter. If a company reports on paper instead of submitting an electronic form, it will be fined 200 rubles. The same penalty - 200 rubles for each document not submitted - will be imposed if the company does not want to submit papers confirming the correctness of the calculations.
Based on paragraph 1 of Art. 26.29 of Law No. 125-FZ, the fine for failure to submit a report to the Social Insurance Fund or deviation from deadlines is larger - from 1000 rubles. The fund has the right to punish persistent violators to a greater extent - for each month of delay in the amount of 5 to 30% of the amount of contributions accrued for the last quarter.
Let us explain with an example, when for the same offense you will be fined 1000 rubles, and when you will be charged 5% of the accrued amount. Let’s say that Clubtk.ru LLC violated the law for the first time and submitted 4-FCC for the 3rd quarter of 2022 with a delay of 3 weeks (delay of 1 incomplete month). The amount of contributions is 10,000 rubles. Let's calculate the amount of the fine:
10000 x 5% x 1 month. = 500 rubles
This is below the established minimum of 1,000 rubles, and the FSS will require you to pay this amount, and not the one obtained by calculation.
Another example: Clubtk.ru LLC violated the law and submitted 4-FCC for the 3rd quarter of 2022 with a delay of 6 weeks (delay of 2 incomplete months). The amount of contributions is the same - 10,000 rubles. Let's calculate the amount of the fine:
10000 x 5% x 3 months. = 1500 rubles
This is the minimum that Clubtk.ru LLC will be punished. By decision of the regulatory authority, a different percentage will appear in the calculations, and then fines for failure to submit reports to the Social Insurance Fund will increase significantly.
Sample payment form for fine payment
IMPORTANT!
In addition to the sanctions imposed on the entire organization, sanctions are also provided for officials for failure to submit reports to the FSS - from 300 to 500 rubles.
