Payroll for the Federal Social Insurance Fund of the Russian Federation. Payroll for the funds of the Social Insurance Fund of the Russian Federation

01.03.2024

"Institutions of physical culture and sports: accounting and taxation", 2008, N 2

All policyholders are required to submit a payslip, as indicated by paragraph. 4 paragraphs 2 art. 12 of the Federal Law of July 16, 1999 N 165-FZ “On the Fundamentals of Compulsory Social Insurance”. The payslip is a summary form of reporting on all settlements of the policyholder with the Federal Social Insurance Fund of the Russian Federation. It reflects information about the payment of unified social tax and insurance contributions for compulsory social insurance against diseases. Let's consider the features of filling out the payroll form for funds from the Social Insurance Fund of the Russian Federation.

The form of the Payroll for the funds of the Social Insurance Fund of the Russian Federation (Form 4-FSS of the Russian Federation) was approved by Resolution of the FSS of the Russian Federation dated December 22, 2004 N 111 (hereinafter referred to as the Payroll). The same document also approved the Procedure for filling it out (hereinafter referred to as the Procedure for filling it out). The payslip includes three sections and a title page (8 sheets in total). Each partition consists of several tables.

Unless the Completion Procedure provides otherwise, policyholders must sign and submit the Settlement Statement in full. Moreover, it does not matter whether they fill out all sections or partially.

Procedure for submitting the Payroll Statement

According to paragraph 5 of Art. 243 of the Tax Code of the Russian Federation, UST payers who make payments to individuals are required to submit quarterly information on the amounts to the regional branches of the FSS of the Russian Federation:

Unified social tax accrued to the Federal Social Insurance Fund of the Russian Federation;
used for the payment of benefits for temporary disability, for pregnancy and childbirth, for caring for a child until he reaches the age of one and a half years, at the birth of a child, for reimbursement of the cost of a guaranteed list of services and social benefits for burial, for other types of benefits for state social insurance;
aimed at sanatorium and resort services for employees and their children;
expenses that are subject to offset;
paid to the Federal Social Insurance Fund of the Russian Federation.

This information is reflected in section. I Payroll.

Thus, insurers - UST payers who make payments to individuals, in addition to calculating advance payments under UST and tax returns under UST, must also submit to the Federal Tax Service of the Russian Federation a Payroll in the prescribed form (clauses 3, 5, 7 of Article 243 of the Tax Code RF). The calculation of advance payments and the declaration are submitted to the tax authority, the Payroll - to the Federal Tax Service of the Russian Federation.

If policyholders use inappropriate forms of the Settlement Statement or fill it out carelessly, the executive body of the FSS of the Russian Federation has the right not to accept it (paragraph 4 of section “General Provisions” of the Filling Out Procedure). Insureds are required to submit the Settlement Statement quarterly no later than the 15th day of the month following the expired quarter (clause 5 of Article 243 of the Tax Code of the Russian Federation, paragraph 5 of the “General Provisions” section of the Procedure for filling out).

If the 15th falls on a weekend and (or) a non-working holiday, then the Payroll must be submitted no later than the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

The payslip is submitted to the regional branch of the Federal Social Insurance Fund of the Russian Federation at the place of registration of the policyholder. It can be submitted to the FSS of the Russian Federation in person or through your representative, or sent by registered mail (paragraphs 8, 9 of the “General Provisions” section of the Filling Out Procedure).

Procedure for filling out the Payroll Statement

Budgetary institutions fill out the title page, section. I, tables 7, 8 sections. II and sec. III Payroll.

The general requirements that the policyholder must comply with when filling out the Settlement Statement are formulated in the “General Provisions” section of the Filling Out Procedure; we list them:

The payroll sheet is filled out with a cumulative total from the beginning of the year;
All required indicators must be indicated in the Payroll Statement;
In each line and the corresponding columns, only one indicator should be entered, and if it is missing, a dash should be added;
all indicators must be reflected in rubles and kopecks;
To correct errors, you must cross out the incorrect number, enter the correct number and sign the correction. Corrections of the organization are certified by the signatures of the head and chief accountant, as well as a seal;
The payroll statement is signed by the head and chief accountant of the organization or a separate division, if it fulfills the organization’s obligations to pay the unified social tax. Signatures are certified by the seal of the organization and the date of signing is indicated. In addition, you must indicate the last name, first name, patronymic and telephone number of the performer, that is, the contact person.

Title page

The title page is intended to reflect information about the policyholder presenting the Settlement Statement. On it, the policyholder must fill in all the indicators with the exception of the lines “Date of desk audit”, “Date of acceptance”, “Date of sending the claim”. These lines are filled in by a Fund employee. The title page is intended to reflect the personal data of the policyholder.

Section I

Rules for filling out section. I are contained in Sect. I Filling procedure. This section reflects the amounts of the calculated UST, as well as information on the expenditure of funds for the purposes of compulsory social insurance.

Section I consists of three tables:

table 1 contains information on the average number of employees, as well as data on the tax base for calculating the unified social tax;
Table 2 calculates the amount of unified social tax that the policyholder is obliged to pay;
Table 3 indicates all expenses of the policyholder for the purposes of compulsory social insurance. In other words, the indicators of line 15 of Table 2 are deciphered.

Table 1

Table 1 includes four rows (1 - 4). The values of the indicators are given in column 3.

	What is indicated
	The average number of all employees (including women). To determine it, you must be guided by the Procedure filling out and submitting standardized forms Federal state statistical observation: N P-1 "Information on the production and shipment of goods and services", N P-2 "Information on investments", N P-3 "Information on financial condition of the organization", N P-4 "Information about number, wages and movement of workers", N P-5(m) "Basic information about the activities of the organization" - approved by Rosstat Resolution No. 69 dated November 20, 2006
	Average number of working women
	Tax base for the reporting period for calculating the unified social tax. This indicator is filled out in accordance with Art. 237 Tax Code of the Russian Federation. When filling it out, the following equality must be observed:
	The amount of payments and rewards that are taken into account when application of benefits established by paragraphs. 1, 2 p. 1 art. 239 Tax Code of the Russian Federation. When filling out this indicator, you must comply equality: gr. 3 page 4 table 1 = gr. 4 page 0400 sec. 2 declarations under the unified social tax

table 2

Table 2 “Calculations for the Unified Social Tax” calculates the amount of the Unified Social Tax and reflects data on the expenditure of funds from the Federal Social Insurance Fund of the Russian Federation and the status of settlements with the Fund. The table is filled out on the basis of accounting entries relating to settlements with the Fund.

	What is indicated
	The insured's debt to the Federal Social Insurance Fund of the Russian Federation at the beginning of the year. IN The line shows the credit balance of account 303 02 000. The line is filled in by those policyholders who have in their Settlement statements for the previous year in line 18 is listed debt to the Federal Social Insurance Fund of the Russian Federation. This indicator should not change throughout the year, therefore, in all statements for reporting periods during the year indicated the number is constant
	Unified social tax amounts based on changes made to Unified Social Tax declaration for last year. The line is filled in by those policyholders who discovered an error during the reporting period in the UST declaration and submitted an updated declaration (Article 81 Tax Code of the Russian Federation). It shows the amounts of additional payment or reduction tax reflected in the updated declaration
	The amount of UST calculated from the beginning of the year, which is subject to payment to the Federal Social Insurance Fund of the Russian Federation. The following shall be indicated separately: the amount of tax, accrued at the beginning of the quarter, for the reporting quarter, and tax amounts accrued for each month of the quarter. When filling out the indicator "At the beginning of the quarter", you should indicate tax amounts accrued in the current year, but excluding the amount of tax accrued for the reporting quarter. Others In other words, the taxpayer needs to enter the tax amount for previous quarters. When filling out the lines must the following equalities are observed: gr. 3 page 3 table 2 = Indicator "For the reporting quarter (months)": gr. 1 page 3 Indicators for each month: gr. 1 page 3 table 2 = gr. 3
	The amount of unified social tax that the tax authority added according to results of on-site tax audits. Separately indicate: the amount of tax accrued at the beginning of the quarter, for the reporting quarter, and the amount of tax accrued for each month of the quarter. The indicator "At the beginning of the quarter" is filled in in the order stated in line 3
	Amounts that the FSS of the Russian Federation did not accept for offset on the basis of acts on-site and desk inspections. Indicator "At the beginning" quarter" is filled in in the manner described in line 3. Control over the expenditure of funds for mandatory social insurance is carried out by branches of the Federal Social Insurance Fund of the Russian Federation through conducting documentary desk and on-site inspections. Expenses incurred by the policyholder in violation legislative and other regulations or not confirmed by documents, by decision of the Foundation are not accepted to be offset against the accrued unified social tax (clauses 8.1, 8.4 of the Instructions
	Amounts received to the policyholder’s bank account from the Social Insurance Fund RF for reimbursement of expenses for social purposes insurance. The indicator "At the beginning of the quarter" is filled in in the order set out in line 3. Branches of the Federal Social Insurance Fund of the Russian Federation allocate funds to reimburse expenses only within amounts that exceed the amount accrued UST subject to credit to the Fund (clause 3.2 Instructions No. 22). To receive compensation, the policyholder must be submitted to the FSS of the Russian Federation (clauses 2.5, 3.3 of the Instructions written statement; Payroll for the reporting period or interim statement for the calendar month; copies of payment orders confirming payment of the unified social tax; copies of documents confirming the validity and correctness of expenses for compulsory social insurance (only for policyholders who have benefits under payment of unified social tax). When filling out the lines must be observed the following equalities: gr. 3 page 6 table. 2 = gr. 3 page 0800 Indicator "For the reporting quarter (months)": gr. 1 page 6 Indicators for each month: gr. 1 page 6 table 2 = gr. 3
	Amounts transferred by the tax authority to a bank account the policyholder in case of overpayment of unified social tax. Indicator "On beginning of the quarter" is filled in in the manner set out in
	The total amount of the unified social tax in terms of the Social Insurance Fund of the Russian Federation. String value calculated as follows: page 8 = page 1 + page 2 + page 3 + page 4 + page 5 + page 6 + page 7. This value should correspond to credit turnover on account 303 02 000
	303 02 000. The line value is calculated as follows way: page 9 = page 17 - page 8. Reason for formation debt is deciphered in lines 10 and 11
	The amount of the Fund's debt, which was formed due to excess of expenses for social insurance purposes by end of the reporting period
	The amount of the Fund's debt that arose due to the overpaid amount of unified social tax at the end of the reporting period. The line is filled in based on accounting data policyholder
	The amount of the Fund's debt at the beginning of the tax period (of the year). The indicator value corresponds to the debit balance for account 303 02 000. When filling out the line, you must equality is observed: page 12 table. 2 = page 9 tab. 2 On lines 13 and 14 the reason for the formation of debt is deciphered
	was formed due to excess expenses for the purposes social insurance. When filling out the line, you should equality is observed: page 13 table. 2 = page 10 tab. 2 Last year's payslip
	The amount of the Fund's debt at the beginning of the year, which formed due to the overpaid amount of unified social tax at the beginning of the year. The line is filled in based on accounting data accounting of the policyholder. When filling out the line, you should equality is observed: page 14 table. 2 = page 11 tab. 2 Last year's payslip
	Expenses of the policyholder for the purposes of mandatory social insurance. The list of expenses is deciphered in table. 3 section 1 Payroll. Indicator "At the beginning" quarter" is filled in in the order set out in line 3. When When filling out the line, equality must be observed: page 15
	Unified social tax amounts that the policyholder transferred to the personal account Fund opened in OFK. Only the amount is written in the line tax. The amounts of penalties and fines transferred by the policyholder, are not reflected. The following are indicated separately: the amount of UST transferred at the beginning of the quarter; the amount of UST transferred in the reporting quarter (months), with indicating the date and number of the payment order; UST amounts transferred in each month of the quarter. The indicator "At the beginning of the quarter" is filled in in the order stated in line 3. In addition, the policyholder must provide copies of payment instructions on the basis of which the UST was paid for the reporting period
	transferred to the Fund, and expenses incurred for the purposes social insurance for the reporting period. Meaning lines are calculated as follows: page 17 = page 12 + page 15 + page 16. This value must correspond to the debit account turnover 303 02 000
	The amount of the insured's debt at the end of the reporting period period. The line indicator is calculated as follows: page 18 = p. 8 - p. 17. The value of the line reflected in the Calculated statements for the year, transferred to line 1 of table 2 Payslip for next year

<1>Resolution of the Federal Social Insurance Fund of the Russian Federation dated 03/09/2004 N 22 “On approval of the Instructions on the procedure for accounting and spending compulsory social insurance funds.”

Let us recall that in accounting, information on settlements with the Social Insurance Fund of the Russian Federation is reflected in account 303 02 000 “Calculations for the unified social tax and insurance contributions for compulsory pension insurance in the Russian Federation” (clause 187 of Instruction No. 25n<2>).

<2>Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n “On approval of the Instructions for Budget Accounting.”

This table consists of 18 rows. The values of the indicators are reflected in column 3. In this case, in lines 3, 4, 5, 6, 7, 15, 16 the values “At the beginning of the quarter”, “For the reporting quarter (months)” are indicated separately, broken down by month. These values and names of months are given in the corresponding lines of column 1.

Table 3

In table 3 "Expenditures for the purposes of compulsory social insurance since the beginning of the year" section. I specifies which amounts are included in the value of line 15 of Table 2.

Table 3 consists of 24 rows. Expenses for payment of benefits are reflected in lines 1 - 17, for children's health - in lines 18 - 23. The total amount of expenses is recorded in line 24. Each line has five columns.

Column 1 lists:

benefits for temporary disability, for pregnancy and childbirth, for caring for a child under the age of one and a half years, for the adoption of a child, benefits paid at the birth of a child, benefits for women registered in medical institutions in the early stages of pregnancy, funeral benefits or compensation the cost of a guaranteed list of funeral services;
payment for additional days off to care for disabled children;
types of payments for the purpose of children's health.

Column 3 indicates the number of days, benefit payments, and vouchers.

Column 4 shows the total amount of expenses.

Column 5 shows the amount of payments in excess of the established norms to persons who suffered from radiation exposure. Please note that this category of citizens receives some benefits at an increased rate. Therefore, in column 5 you need to indicate the difference between the amount of benefits calculated in the usual manner and the amount of benefits calculated in an increased amount.

Lookup table

When filling out line 6 of Table 3, policyholders must also fill out a reference table, which is an Appendix to Table 3. The Appendix reflects information on the number of employees receiving child care benefits under the age of one and a half years for each category of average earnings.

In total, the table provides five categories of average earnings:

up to 3750 rub.;
3751 - 7500 rub.;
7501 - 11,250 rub.;
11,251 - 15,000 rubles;
over 15,000 rub.

When filling out the reference table, you should take into account the average salary on the basis of which the benefit is calculated.

Table 7

This table is filled out only by those insurers who, during the reporting period, issued vouchers to children’s camps, sanatoriums, and year-round health camps. The table reflects information on the number of vouchers, expenses for full or partial payment of the cost of vouchers within the limits established by the Federal Social Insurance Fund of the Russian Federation, as well as allocations allocated to the policyholder.

In 2007, vouchers to children's sanatoriums and year-round health camps are paid for at the expense of the Federal Social Insurance Fund of the Russian Federation in the amount of no more than 500 rubles. per child per day (clause 1, clause 1, article 11 of Federal Law N 234-FZ<3>). For school-age children under 15 years of age, payment for vouchers to country stationary children's health camps is made in the amount of 50% of the average cost of the voucher, for children of employees of budgetary organizations financed from budgets of all levels, and other organizations whose financial situation does not allow them to pay the cost vouchers to such camps - up to 100% of the average cost of the voucher (clause “a”, clause 5 of Government Decree No. 144 of the Russian Federation<4>).

<3>Federal Law of December 19, 2006 N 234-FZ “On the budget of the Social Insurance Fund of the Russian Federation for 2007.”
<4>Decree of the Government of the Russian Federation of 03/05/2007 N 144 “On ensuring recreation, health improvement and employment of children in 2007.”

Let's consider the procedure for filling out Table 7.

Column number	What is indicated

	Vouchers to children's health camps
	The number of vouchers that the policyholder has left with last year. This indicator remains unchanged in during the reporting year. In all forms of Payroll the same figure is given
	Cost of vouchers left over from last year
	The number of vouchers that the policyholder received from department (branch) of the Fund in the current year
	Cost of vouchers received from the Foundation
	The column is not filled in
	The column is not filled in
	Number of vouchers issued to employees in the reporting period
	The cost of vouchers issued to employees, the start date of which falls within the reporting period
	The number of vouchers received that the policyholder
	The cost of the vouchers received, which the policyholder returned to the department (branch) of the Fund
	Number of vouchers remaining at the end of the reporting period period: gr. 13 page 1 = gr. 3 page 1 + gr. 5 page 1 + gr. 7 page 1 - gr. 9 page 1 - gr. 11 page 1
	The cost of vouchers that remained at the end of the reporting period period: gr. 14 page 1 = gr. 4 pages 1 + gr. 6 page 1 + gr. 8 page 1 - gr. 10 page 1 - gr. 12 page 1

	Vouchers to sanatorium health camps year-round actions
	The columns are filled in in the same order as the corresponding row 1 columns
	Number of vouchers purchased by the policyholder on one's own
	Full or partial cost of vouchers, which the policyholder purchased independently

	Vouchers to children's sanatoriums
	The order of filling the columns corresponds to the order of filling corresponding graph of row 2
Line 4 (total indicators)
	The sum of the values of the corresponding columns of lines 1, 2 and 3. The graph values are calculated as follows: graphs page 4 = corresponding columns page 1 + corresponding columns page 2 + corresponding columns page 3

If the policyholder was not provided with vouchers during the reporting period, then he puts dashes in the lines of Table 7.

Table 8

This table is filled out by insurers who made excess payments to persons affected by radiation exposure. Here the information on social benefits reflected in column 5 of Table 3 is deciphered.

Table 8 includes 11 lines, each of which reflects information about social benefits. Lines 7, 8, 9 are filled in only by educational institutions of primary vocational, secondary vocational and higher vocational education, as well as institutions of postgraduate vocational education. Each line of Table 8 contains 15 columns. Columns 3 - 5 indicate general information about payments made. Columns 6 - 15 reflect information about payments to a certain category of citizens in accordance with current legislation.

Section III

The rules for filling out this section of the Payroll are contained in section. III Filling procedure. Insurers reflect in section. III Payroll data on payments made, amounts of accrued insurance contributions, as well as information on the expenditure of funds for the purposes of compulsory social insurance. This section consists of four tables (9, 10, 11 and 12).

Let's take a closer look at how each table should be filled out.

Table 9

The table contains information on the average number of employees, the amount of payments made to individuals, the amount of the insurance tariff, discounts and allowances. It includes eleven counts.

Column number	What is indicated
	Average number of all employees. For her definitions must be guided by Resolution No. 69
	The average number of disabled people working in organizations
	The average number of employees employed in work with harmful and (or) hazardous production factors
	The total amount of payments for which insurance premiums are calculated for compulsory social insurance
	The amount of payments in favor of disabled employees, for which insurance premiums are charged
	Payments in favor of employees for whom insurance premiums are not are accrued. Such payments are established by the List of Payments on which do not accrue insurance contributions to the Social Fund insurance of the Russian Federation, approved Decree of the Government of the Russian Federation dated July 7, 1999 N 765 (hereinafter Decree N 765)
	The amount of the insurance tariff established for the policyholder and specified in the notice of the amount of insurance premiums. Recall that it is set depending on the class professional risk to which the insured belongs (subdivision)
	The discount amount for the current year specified in the notice of discounts on insurance rates
	Date of the order of the Federal Insurance Service of the Russian Federation on the establishment of a premium to the insurance
	The amount of the allowance for the current year specified in the notice of the amount of insurance premiums. The percentage is entered in the column surcharges to the insurance rate
	The amount of the insurance rate taking into account the discount provided or established premium according to the notification of the amount insurance premiums. The value is indicated as a percentage with two decimal places after the decimal point

In columns 4 and 5 in the line “Total for the reporting period” the base for calculating insurance premiums for the reporting period on an accrual basis from the beginning of the year is reflected, in the line “For the reporting quarter (months)” - the base for calculating insurance premiums by month of the reporting quarter. The names of the months are not indicated.

Table 10

Table 10 reflects information on the amount of accrued insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as on settlements with the Federal Social Insurance Fund of the Russian Federation. This table provides the calculation of insurance contributions for compulsory social insurance. In addition, data on the expenditure of funds from the Federal Social Insurance Fund of the Russian Federation and the status of settlements with the Fund are reflected here. Table 10 is filled out on the basis of accounting entries relating to settlements with the Federal Social Insurance Fund of the Russian Federation.

	What is indicated
	The policyholder's debt for insurance premiums to the Federal Insurance Service of the Russian Federation for the beginning of the year. The line shows the balance according to calculations at work and occupational diseases, which is reflected in credit account 303 06 000 "Settlements for mandatory social insurance against accidents production and occupational diseases". This line filled out only by policyholders who have in Sect. III The payslip for the previous year is listed on line 14 debt to the Federal Social Insurance Fund of the Russian Federation. Line 1 indicator value in the course of the year should not change. Thus, in all statements for reporting periods during the year this figure constant
	The amount of insurance premiums on an accrual basis from the beginning of the year, which is subject to payment to the Federal Social Insurance Fund of the Russian Federation. The following are indicated separately: the amount of insurance premiums accrued at the beginning of the quarter; amounts of insurance premiums accrued for each month reporting quarter. When filling out the indicator "At the beginning of the quarter", you need to indicate the amount of insurance premiums accrued this year, but without inclusion in it of insurance premiums accrued for the reporting period quarter. In other words, the amounts of accrued insurance premiums for previous quarters
	The amount of insurance premiums that the FSS of the Russian Federation accrued according to results of on-site inspections
	The amount of expenses for the payment of insurance coverage, which the FSS of the Russian Federation did not accept for offset on the basis of acts on-site and desk inspections. Payment costs insurance provisions that were made in violation legislative or other regulatory requirements acts or are not confirmed by documents in the established order, are not counted towards payment of insurance premiums (Clause 1, Article 19 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents production and occupational diseases")
	The amount of insurance premiums for previous years, additionally accrued as by the policyholder himself, and by the bodies of the Federal Insurance Service of the Russian Federation based on the results desk audits
	Amounts received into the policyholder's bank account from FSS of the Russian Federation for reimbursement of expenses for social purposes insurance. Let us remind you that if the policyholder does not have enough funds for payment of insurance coverage to the insured or expenses exceed the amount of accrued insurance premiums, then he has the right to apply to the FSS of the Russian Federation for compensation for the missing funds. If a positive decision is made, the Fund transfers the missing amount to the policyholder (clause 10 Decree of the Government of the Russian Federation dated March 2, 2000 N 184 “On approval of the Rules for accrual, accounting and expenditure of funds for the implementation of compulsory social insurance from accidents at work and professional spending funds))
	The total amount of insurance premiums to be paid in FSS of the Russian Federation at the time of submission of the Settlement Statement. Meaning lines are calculated as follows: page 7 = page 1 + page 2 + page 3 + page 4 + page 5 + page 6. This value should correspond to credit turnover on account 303 06 000 accidents at work and professional diseases"
	The amount of debt of the branch of the Federal Social Insurance Fund of the Russian Federation at the end of the reporting period period. The debit balance of the account is entered in the line 303 06 000 "Calculations for compulsory social insurance from accidents at work and professional diseases". The value of the string is defined as follows: page 8 = page 13 - page 7. The line is filled in last queue, since data is needed to calculate the indicator
	The amount of debt of the FSS branch of the Russian Federation at the beginning of the tax period period (year). The indicator value corresponds debit balance on account 303 06 000 "Calculations for compulsory social insurance against accidents at work and occupational diseases." This the value does not change throughout the year, which means in all on the Payroll forms for the reporting periods, this figure the same. If there is no debt, then a dash is put
	Costs of the policyholder for the payment of security to the insured cumulative total since the beginning of the year. Specific list expenses are deciphered in table 11 section. III. Separately reflects the amount of expenses at the beginning of the quarter, the amounts expenses in each month of the reporting quarter. Indicator "On beginning of the quarter" is filled in in the order given in line 2. Filling out the indicator “For the reporting quarter months", the names of the months of the reporting period should be given quarter and the amount of expenses for these months. Policyholders security is paid in the form of: temporary disability benefits due to accident at work and occupational disease; payment for vacation for the period of treatment and travel to the place of treatment and back in connection with providing the employee with a voucher for sanatorium-resort treatment due to an accident at production and occupational diseases
	The amounts of insurance premiums transferred by the policyholder to bank account of the Federal Social Insurance Fund of the Russian Federation. They are indicated on an accrual basis with beginning of the year. Separately reflected: the amount of insurance premiums transferred at the beginning of the quarter; insurance premium amounts transferred each month reporting quarter, indicating the date and payment number instructions. The indicator "At the beginning of the quarter" is filled in in the order given in line 2. In addition, it is necessary submit copies of payment orders, on the basis of which insurance premiums for the reporting quarter were paid
	The amount of penalties written off from the policyholder's debt for beginning of the year. The amount of debt is reflected in line 1. B line 12 enters the amount of penalties, which is written off in connection with debt restructuring based on regulatory legal acts. Procedure and conditions restructuring as of 01/01/2001 established Decree of the Government of the Russian Federation dated October 1, 2001 N 699
	The overall indicator, which consists of the amounts transferred to the Fund, and expenses for ensuring insurance carried out during the reporting period. Meaning line is defined as follows: page 13 = page 9 + page 10 + page 11 + page 12. This value should correspond to debit turnover on account 303 06 000 "Calculations for compulsory social insurance from accidents at work and professional diseases"
	The total amount of the insured's debt at the end of the reporting period period. The row value is calculated as follows: page 14 = page 7 - page 13. The value of the line specified in section. III Payroll for the year, transferred to line 1 of the table 10 statements for the next year
	The amount of overdue debt calculated the policyholder based on accounting data

Table 10 consists of 15 rows. The values of the indicators are reflected in column 3. At the same time, in lines 2, 10 and 11 the values at the beginning of the quarter and for the reporting quarter (months) are indicated separately, broken down by month. These values and names of months are reflected in the corresponding lines of column 1.

Table 11

Table 11 indicates all the insurer's expenses for compulsory social insurance against industrial accidents and occupational diseases since the beginning of the year:

to pay for temporary disability benefits accrued in connection with an industrial accident or occupational disease (clause 1, clause 9 of the Rules for the accrual, accounting and expenditure of funds);
payment for vacations granted in connection with the treatment of the victim, and travel to the place of treatment and back (clause 2, clause 9 of the Rules for the accrual, accounting and expenditure of funds);
financing of preventive measures to reduce industrial injuries and occupational diseases of workers (clause 1, clause 1, article 17 of Federal Law No. 234-FZ);
financing of medical examinations of workers engaged in work with harmful and (or) dangerous production factors (clause 2, clause 1, article 17 of Federal Law No. 234-FZ).

The table in question consists of 11 rows:

lines 1 - 6 reflect the costs of paying benefits for temporary disability;
lines 7, 8 show the costs of paying for leave for treatment of the victim;
line 9 shows the costs of financing preventive measures;
line 10 records the costs of medical examinations.

The total amount of expenses is indicated in line 11. Each line has four columns:

Column 1 lists the types of payments for social insurance purposes;
column 3 indicates the number of days;
Column 4 reflects the total amount of expenses.

Table 12

Table 12 contains information about persons who suffered from industrial accidents during the reporting period or who were diagnosed with occupational diseases. This table contains five rows. All indicators fit into column 3.

	What is indicated
	accidents at work according to form N-1, approved by the Resolution of the Ministry of Labor of Russia dated October 24, 2002 N 73 "On approval of forms of documents required for investigation and recording of industrial accidents in individual industries and organizations"
	Number of deaths due to accidents in production. The data is filled in on the basis of the Act on accidents at work according to form N-1
	The number of people diagnosed with occupational diseases. The data is filled in on the basis of the Case Report occupational diseases (its form is approved Decree of the Government of the Russian Federation dated December 15, 2000 N 967 “On approval of the Regulations on investigation and recording occupational diseases")
	The total number of victims of accidents in production and occupational diseases
	The number of victims of accidents is separately indicated cases at work and occupational diseases, who were on sick leave. Data is filled in on based on certificates of temporary incapacity for work

O. Zabolonkova

Deputy editor-in-chief of the magazine

"Institutions of physical culture and sports:

accounting and taxation"

A payslip of form T-51 is drawn up if an employee’s salary is transferred to a payment card of one of the banks. It cannot be used to pay an employee (unlike settlement and payment). Filling out payment and settlement forms is optional.

FILES

Conducted by whom

The responsibility for filling out this paper in the vast majority of cases falls on the payroll accountant. If there is only one accountant in the company, then it will be him. He must assign a serial number to each statement that is formed. It is more convenient to do this from the beginning of the year or reporting period, creating new ones every calendar month.

What documents are created based on it?

Information from the payroll goes to the payroll, and according to it, wages are calculated. Only the last column T-51 takes part in this process. In order to create it, you need a time sheet. All these documents are prepared for each employee separately.

Frequency of filling

In most cases, employees are paid twice a month. Such conditions are specified in the Labor Code of the Russian Federation; for violating it, the company risks incurring administrative liability. Moreover, the first payment is considered an advance payment (usually a percentage of the salary), and the second payment is considered the main payment (the remaining part of the amount). Thus, a simple payslip will be issued for the advance (it indicates the amount that was paid in the first half of the month).

Form T-51 serves to illustrate and document the main part of the payment of wages to employees of the institution.

The column “Retained and credited” in the tabular part of the document must also take into account the advance part - data from the first paper.

Approved by

This document was approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. A mention of this fact must be present on the form, in the upper right part.

Form

It is most convenient to fill out the document fields electronically, in the 1C program. It is imperative to convert the statement into paper version at least once a month. But it is also acceptable to keep it entirely in paper form.

If the work is carried out in 1C and some adjustment of the date is required (it needs to be created with a date other than the current one), then to do this, select the required number in the “Parameters” or select “Table”, then “View” and “Editing” and change the data of the desired cell in manual mode.

Filling algorithm

For full functionality, the paper can be issued in a single copy. At the top of the document fill out:

Basic details. The OKPO code is already entered in the form - 0301010. OKUD is filled out.
The full name of the company, if any, the structural division of the company within which the form is being filled out.
The name of the statement, its number, the date of signatures.
The period for which the calculations were made.

The date for drawing up the document can be chosen arbitrarily, but on the condition that this day will not be earlier than the last day in the current month and no later than the actual day the funds are written off from the organization's cash desk.

In addition, on the second page of the statement there is a table, each column of which must be filled in (otherwise a dash is placed in the table cell).

In total, the document contains 18 columns with the following names:

serial number of the employee to whom the payment is intended;
personnel number of the same employee;
last name, first name and patronymic (the latter are abbreviated to initials);
position held, profession or specialization in which the employee is engaged;
salary or tariff rate;
how many days or hours were worked during the specified period (weekends and weekends are indicated separately);
the amount accrued by the organization to this employee for the month (the column is divided into different types of fees, including a “general” column that summarizes the data);
what amount was withheld and credited earlier (advance payment, income tax, etc.);
the employee’s debts to the organization or, conversely, the exact amount;
how much money is supposed to be paid to the employee according to this statement.

Signed by

The printed document must indicate the position, signature and transcript of the signature of the official who compiled the document. This could be the chief accountant or HR accountant.

ATTENTION! The statement will not be valid without the organization's seal on the last page.

By the way, according to the rules, it is permissible to fill out as many lines of the statement as necessary. It may have two, three, four or more sheets, compiled according to the sample tabular part of the paper.

Before receiving wages, the employee has the right to review the generated document at any time.

Nuances of filling

When filling out, the employee’s personnel number is automatically taken from his. The paper can be printed in a single copy. It is placed in the organization's archives. There should be no corrections on already completed paper. All necessary adjustments are made electronically.

If the performance of official duties does not require the employee to be in the office, then the statement goes to the company’s archives. It must be stored there, in accordance with established requirements, for at least 5 years.

Payment terms

After filling out the statement, the funds should reach the employee as soon as possible. The maximum permissible delay period is 5 working days. If the payment was not made on time, then the mark “Deposited” is placed on the statement.

Important point! The data in the document column “To be paid” must exactly match the column in the T-49 form “Amount”. If they are not equal, it means that an error has crept into the accounting calculations for the payment of wages.

Such details as OKPO, OKPF, OKFS were removed from the title page of the form. At the same time, a new field “Cessation of activities” appeared, which is filled in only if the organization’s activities are terminated due to liquidation or termination of activities as an individual entrepreneur (in accordance with Part 15 of Article 15 of the Federal Law of July 24, 2009 No. 212-FZ) . In this case, the letter “L” is entered in this field.

Now not only the policyholder and his authorized representative, but also the legal successor of the liquidated organization can confirm the accuracy and completeness of the information transmitted to the Social Insurance Fund.
Tables

All report tables are now filled out in rubles and kopecks (this rule applies only to reports using the new form, effective from the 1st quarter of 2012). This means that, unlike 2011, table 3 (calculation of the base for calculating insurance premiums), 3.1 (information on the amount of payments to disabled employees) and 6 (base for calculating insurance premiums for injuries) now need to be filled out with kopecks.

Table 3 has been supplemented with 2 rows - the database for employees of organizations that carry out pharmaceutical activities (the group of beneficiaries specified in 379-FZ) and the database for crew members of ships registered in the International Register of Ships (beneficiaries specified in 379-FZ) are now displayed separately ).

Table 4, consisting of 2 parts (“for public organizations of people with disabilities” and “for organizations whose authorized capital consists entirely of contributions from public organizations”), is now divided into 2 independent tables - table 4 and 4.1. The information provided is the same.

New table 4.2. filled in by organizations operating in the field of information technology (with the exception of organizations that have entered into agreements with SEZ management bodies on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone) and applying the tariff established by Part 3 of Article 58 of the Federal Law of July 24, 2009 No. 212-FZ. Previously, there was number 4.1 and data was filled in based on the results of 9 months of the year preceding the current billing period. Now you also need to indicate data based on the results of the current reporting period. Obviously, this is done in order to track the right to apply a reduced tariff.

A new table has appeared for payers on the simplified tax system who apply reduced insurance premium rates - table 4.3. In RSV-1 we are already accustomed to this table, now it will be in 4-FSS.

Table 4.4 also appeared for a new category of beneficiaries - non-profit organizations that meet certain requirements (see 379-FZ).

The rules for completing the report establish mandatory tables for completion and submission. These are (in addition to the title page) tables 1, 3, 6 and 7. If there are no indicators in the remaining tables, they do not need to be filled out and submitted.
Ciphers

The new Order establishes policyholder codes that will need to be indicated on the title page. For the majority of policyholders, the codes remained the same. The first part of the code has changed for organizations and individual entrepreneurs on the simplified tax system that apply reduced tariffs for calculating insurance premiums. The new value is 121 (instead of the previous 071).

The payroll for the funds of the Social Insurance Fund of the Russian Federation (form 4-FSS of the Russian Federation) (hereinafter referred to as the payroll) is drawn up in the form approved by the resolution of the Social Insurance Fund of the Russian Federation dated November 22, 2004 No. 111 (as amended by resolutions dated March 31, 2006 No. 37, dated January 19, 2007 No. 11, dated July 27, 2007 No. 165).

Go To new form 4-FSS of the Russian Federation approved by the Resolution of 04/13/2009 N 92.

The payroll statement is compiled quarterly on an accrual basis from the beginning of the year. The deadlines for submitting reports are the same for everyone. For the first quarter, the statement must be submitted no later than April 15. For the first half of the year - no later than July 15. Nine months - no later than October 15. The deadline for submitting pay slips for the past year is January 15 of the following year.

Filling procedure

All required indicators are filled out in the payslip. Only one indicator is entered in each line and its corresponding columns. If there are no indicators provided for in the payroll sheet, a dash is placed in the corresponding line (column).

To correct errors, you must cross out the incorrect number, enter the correct number and sign the correction, indicating the date of correction.

If inappropriate forms are used, the payroll may not be accepted by the executive bodies of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Fund).
The payroll statement is submitted to the Fund at the place of registration on a quarterly accrual basis no later than the 15th day of the month following the expired quarter.

The payslip is filled out in rubles and kopecks.

The payslip is signed by the head and chief accountant of the organization (a separate division performing the duties of a legal entity for the payment of taxes and fees) indicating the last name, first name, patronymic and telephone number of the performer.

The payslip is submitted in two copies - the 1st copy remains with the Fund, the 2nd with the Fund's mark of acceptance is returned to the policyholder.

When sending a payslip by registered mail, the date of sending the postal item with a description of the attachment is considered the day of submission to the Fund.

The address part of the payslip indicates the full name of the organization (separate division) or the surname, first name, patronymic of an individual entrepreneur or individual.
The full name of the organization must correspond to the name specified in the constituent documents.

Individuals indicate their full last name, first name, patronymic, without abbreviation, in accordance with their identification document.

The title page of the payslip contains the following information about the policyholder:

OKPO is a code of the All-Russian Classifier of Enterprises and Organizations, assigned by state statistics bodies.

TIN for organizations (separate divisions) is a taxpayer identification number assigned by the tax authority.

TIN for an individual indicates the taxpayer identification number, which is entered from a document confirming the tax registration of this individual with the tax authority.

KPP - reason code for registration with the tax authority. If the tax is paid by a separate division, then the checkpoint of the separate division is indicated.

OGRN is the main state registration number, which is affixed from the document confirming state registration.

OKVED - code of the All-Russian Classifier of Types of Economic Activities.

OKDP - code of the all-Russian classifier of types of economic activity, products of services, assigned by state statistics bodies.

OKOPF / OKFS - code of the All-Russian Classifier of Organizational-Legal Forms and Forms of Ownership.

In the "Address" field indicate:

for an organization - the place of its state registration (location);
for a separate unit - its location;
for an individual - the full address of the individual’s permanent place of residence based on an identification document or other document confirming the address of permanent residence.

Registration number (code) of the policyholder - is the registration number indicated in the “Insurance Certificate”, which is issued upon registration (registration) with the Fund.

Submission date - filled in by the policyholder at the time of submission or sending of the payslip to the Fund.

Date of acceptance - the date of acceptance, the stamp of the executive body of the Fund and the signature of the responsible person who accepted the payroll are affixed.

Date of the desk audit - the date and signature of the person who conducted the desk check is indicated.

Date of sending the request - the date of sending the request to the policyholder to eliminate the identified comments is indicated.

The service allows you to:

Prepare a report
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New form of form 4-FSS (4FSS) for 2019 (1st, 2nd, 3rd and 4th quarter) New form of form 4-FSS (4FSS) for 2018 (1st, 2nd, 3rd and 4th quarter)

Form 4-FSS 2018 was approved by Order of the FSS of the Russian Federation dated September 26, 2016 No. 381 (as amended on June 7, 2017). Since there is no new 4-FSS form from 2018, last year’s version of the form is used.

Calculation form for 4-FSS contributions for 2018

Form 4-FSS (4FSS) for 2017 (1st, 2nd, 3rd and 4th quarter)

On July 9, 2017, Order No. 275 of the FSS of Russia dated June 7, 2017 came into force, which made the following changes to Form 4-FSS:

The field “Budgetary organization” has been added to the title page after the “OKVED code” field.
in Table 2, new lines appeared: “Debt owed by the reorganized policyholder and (or) a separate division of a legal entity deregistered” and “Debt owed by the territorial body of the Fund to the insured and (or) a separate division of a legal entity deregistered.”

Despite the fact that the order comes into force during the reporting period, according to the information message published on the Fund’s website on June 30, 2017, this order should be applied starting with reporting for 9 months of 2017.

4-FSS must be submitted in the form approved by Order of the Federal Social Insurance Fund of the Russian Federation dated September 26, 2016 No. 381. This form is called “Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.” It has been applied since the 1st quarter of 2017 and is still called 4-FSS, however, it does not have a section regarding insurance premiums for temporary disability and maternity. Since the inspectors receive all data on these contributions fromCalculation of insurance premiums to the Federal Tax Service .

Calculation form for 4-FSS contributions for the 1st quarter and half of 2017
Download a sample calculation form in MS Excel >>

Calculation form for 4-FSS contributions for 9 months and for the entire 2017
<Download a sample calculation form in MS Excel >>

Instructions for filling out Form 4-FSS

Filling out the cover page of the Calculation form

4. The title page of the Calculation form is filled out by the policyholder, except for the subsection “To be filled out by an employee of the territorial body of the Fund.”

5. When filling out the cover page of the Calculation form:

5.1. in the field "Insurant's registration number" the registration number of the insured is indicated;

5.2. the “Subordination Code” field consists of five cells and indicates the territorial body of the Fund in which the policyholder is currently registered;

5.3. in the "Adjustment number" field:
when submitting the primary Calculation, code 000 is indicated;
when submitted to the territorial body of the Settlement Fund, which reflects changes in accordance with Article 24 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases” (Collection of Legislation of the Russian Federation, 1998 , N 31, Art. 2003, Art. 1554; 2014, Art. 6915; 1998 N 125-FZ) (updated Calculation for the corresponding period), a number is entered indicating which account Calculation, taking into account the changes and additions made, is submitted by the policyholder to the territorial body of the Fund (for example: 001, 002, 003,...010 ).
The updated Calculation is presented in the form that was in force in the period for which errors (distortions) were identified;

5.4. in the “Reporting period (code)” field, the period for which the Calculation is being submitted and the number of requests from the policyholder for the allocation of the necessary funds for the payment of insurance compensation are entered.
When presenting the Calculation for the first quarter, half a year, nine months and a year, only the first two cells of the “Reporting period (code)” field are filled in. When applying for the allocation of the necessary funds for the payment of insurance coverage, only the last two cells are filled in the “Reporting period (code)” field.
Reporting periods are the first quarter, half a year and nine months of the calendar year, which are designated respectively as “03”, “06”, “09”. The billing period is the calendar year, which is designated by the number "12". The number of requests from the policyholder for the allocation of the necessary funds to pay insurance compensation is indicated as 01, 02, 03,... 10;

5.5. in the “Calendar year” field, enter the calendar year for the billing period of which the Calculation (adjusted calculation) is being submitted;

5.6. The field “Cessation of activities” is filled in only in the event of termination of the activities of the organization - the insured in connection with liquidation or termination of activities as an individual entrepreneur in accordance with paragraph 15 of Article 22.1 of the Federal Law of July 24, 1998 N 125-FZ (Collection of Legislation of the Russian Federation, 1998, No. 3803; 2003, No. 1554; 2016, No. 4183). In these cases, the letter “L” is entered in this field;

5.7. in the field “Full name of the organization, separate subdivision/full name (last if available) of an individual entrepreneur, individual” the name of the organization is indicated in accordance with the constituent documents or a branch of a foreign organization operating in the territory of the Russian Federation, a separate subdivision; when submitting a Calculation by an individual entrepreneur, lawyer, notary engaged in private practice, the head of a peasant farm, an individual who is not recognized as an individual entrepreneur, his last name, first name, patronymic (the latter if available) (in full, without abbreviations) are indicated in accordance with the document , identification;

5.8. in the "TIN" field (taxpayer identification number (hereinafter - TIN)) the policyholder's TIN is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at its location in the territory of the Russian Federation.
For an individual who is not recognized as an individual entrepreneur (hereinafter - an individual), an individual entrepreneur, the TIN is indicated in accordance with the certificate of registration with the tax authority of the individual at the place of residence on the territory of the Russian Federation.
When an organization fills out a TIN, which consists of ten characters, in the area of twelve cells reserved for recording the TIN indicator, zeros (00) should be entered in the first two cells;

5.9. in the field "KPP" (reason code for registration) (hereinafter referred to as KPP) at the location of the organization, the KPP is indicated in accordance with the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location in the territory Russian Federation.
The checkpoint at the location of the separate subdivision is indicated in accordance with the notice of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation at the location of the separate subdivision on the territory of the Russian Federation;

5.10. in the field "OGRN (OGRNIP)" the main state registration number (hereinafter referred to as OGRN) is indicated in accordance with the certificate of state registration of a legal entity formed in accordance with the legislation of the Russian Federation at its location on the territory of the Russian Federation.
For an individual entrepreneur, the main state registration number of an individual entrepreneur (hereinafter referred to as OGRNIP) is indicated in accordance with the certificate of state registration of an individual as an individual entrepreneur.
When filling out the OGRN of a legal entity, which consists of thirteen characters, in the area of fifteen cells reserved for recording the OGRN indicator, zeros (00) should be entered in the first two cells;

5.11. In the field "Code according to OKVED" the code is indicated according to the All-Russian Classifier of Types of Economic Activities OK 029-2014 (NACE Rev. 2) for the main type of economic activity of the insured, determined in accordance with Decree of the Government of the Russian Federation of December 1, 2005 N 713 "On approval of the Rules for classifying types of economic activities as professional risk" (Collected Legislation of the Russian Federation, 2005, No. 50, Art. 5300; 2010, No. 52, Art. 7104; 2011, No. 2, Art. 392; 2013, No. 13, Art. 1559; 2016, N 26, Art. 4057) and the order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 N 55 “On approval of the Procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against industrial and professional accidents diseases - a legal entity, as well as types of economic activities of the insurer's divisions, which are independent classification units" (registered by the Ministry of Justice of the Russian Federation on February 20, 2006, registration N 7522) as amended by orders of the Ministry of Health and Social Development of the Russian Federation dated August 1, 2008 N 376n (registered by the Ministry of Justice of the Russian Federation on August 15, 2008, registration N 12133), dated June 22, 2011 N 606n (registered by the Ministry of Justice of the Russian Federation on August 3, 2011, registration N 21550), dated October 25, 2011 No. 1212n (registered by the Ministry of Justice of the Russian Federation on February 20, 2012, registration No. 23266) (hereinafter referred to as Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55).
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.

5.12. In the field "Budgetary organization: 1 - Federal budget 2 - Budget of a constituent entity of the Russian Federation 3 - Budget of a municipal entity 4 - Mixed financing" the attribute of the insurer being a budgetary organization is entered in accordance with the source of financing;

5.13. in the "Contact telephone number" field, indicate the city or mobile telephone number of the policyholder/successor or representative of the policyholder with the city code or cellular operator, respectively. The numbers are filled in in each cell without using the dash and parenthesis signs;

5.14. in the fields provided for indicating the registration address:
legal entities - legal address is indicated;
individuals, individual entrepreneurs - the registration address at the place of residence is indicated;

5.15. in the field "Average number of employees" the average number of employees is indicated, calculated in accordance with the federal statistical observation forms approved by the federal executive body authorized by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of the Federal Law of November 29, 2007 N 282- Federal Law "On official statistical accounting and the system of state statistics in the Russian Federation" (Collected Legislation of the Russian Federation, 2007, N 49, Art. 6043; 2012, N 43, Art. 5784; 2013, N 27, Art. 3463; N 30, Art. 4084) (hereinafter referred to as Federal Law of November 29, 2007 N 282-FZ) for the period from the beginning of the year.
In the fields “Number of working disabled people”, “Number of workers engaged in work with harmful and (or) dangerous production factors” the list number of working disabled people, workers engaged in work with harmful and (or) dangerous production factors, calculated in accordance with federal statistical observation forms approved by the Government of the Russian Federation and instructions for filling them out (Part 4 of Article 6 of Federal Law No. 282-FZ of November 29, 2007) as of the reporting date;

5.16. information on the number of pages of the submitted Calculation and the number of attached sheets of supporting documents is indicated in the fields “Calculation submitted on” and “with the attachment of supporting documents or their copies on”;

5.17. in the field “I confirm the accuracy and completeness of the information specified in this calculation”:
in the field “1 - policyholder”, “2 – representative of the policyholder”, “3 – legal successor”, if the accuracy and completeness of the information contained in the Calculation is confirmed by the head of the organization, individual entrepreneur or individual, the number “1” is entered; in case of confirmation of the accuracy and completeness of the information, the representative of the policyholder enters the number “2”; if the accuracy and completeness of the information is confirmed, the legal successor of the liquidated organization enters the number “3”;
in the field “Full name (last if available) of the head of the organization, individual entrepreneur, individual, representative of the policyholder” when confirming the accuracy and completeness of the information contained in the Calculation:
- - by the head of the organization - the policyholder/legal successor - the surname, first name, patronymic (last if available) of the head of the organization is indicated completely in accordance with the constituent documents;
- by an individual, individual entrepreneur - indicate the surname, first name, patronymic (last if available) of the individual, individual entrepreneur;
- representative of the policyholder/successor - an individual - indicate the surname, first name, patronymic (last if available) of the individual in accordance with the identity document;
- representative of the insured/legal successor - legal entity - the name of this legal entity is indicated in accordance with the constituent documents, the seal of the organization is affixed;
in the fields "Signature", "Date", "M.P." the signature of the policyholder/successor or his representative is affixed, the date of signing the Calculation; if the organization submits the Calculation, a stamp is affixed (if any);
in the field "Document confirming the authority of the representative" the type of document confirming the authority of the representative of the policyholder/legal successor is indicated;

5.18. The field “To be filled in by an employee of the territorial body of the Fund Information on the submission of the calculation” is filled in when submitting the Calculation on paper:
in the field "This calculation is submitted (code)" the method of presentation is indicated ("01" - on paper, "02" - by post);
in the field “with the attachment of supporting documents or their copies on sheets” the number of sheets, supporting documents or their copies attached to the Calculation is indicated;
In the field "Date of submission of calculation" the following is entered:
date of submission of the Calculation in person or through a representative of the policyholder;
date of sending the postal item with a description of the attachment when sending the Calculation by mail.
In addition, this section indicates the last name, first name and patronymic (if any) of the employee of the territorial body of the Fund who accepted the Calculation, and puts his signature.

Filling out Table 1 "Calculation of the base for calculating insurance premiums" of the Calculation form

7. When filling out the table:

7.1. line 1 in the corresponding columns reflects the amounts of payments and other remuneration accrued in favor of individuals in accordance with Article 20.1 of the Federal Law of July 24, 1998 N 125-FZ on an accrual basis from the beginning of the billing period and for each of the last three months of the reporting period ;

7.2. in line 2 in the corresponding columns the amounts not subject to insurance premiums are reflected in accordance with Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ;

7.3. line 3 reflects the base for calculating insurance premiums, which is defined as the difference in line indicators (line 1 - line 2);

7.4. line 4 in the corresponding columns reflects the amount of payments in favor of working disabled people;

7.5. line 5 indicates the amount of the insurance tariff, which is set depending on the class of professional risk to which the insured belongs (separate division);

7.6. line 6 contains the percentage of the discount to the insurance rate established by the territorial body of the Fund for the current calendar year 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 dated 30 May 2012 N 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” (Collected Legislation of the Russian Federation, 2012, N 23, Art. 3021; 2013, N 22 , Art. 2809; 2014, No. 32, Art. 4499) (hereinafter referred to as Resolution of the Government of the Russian Federation of May 30, 2012 No. 524);

7.7. line 7 indicates the percentage of the premium to the insurance rate established by the territorial body of the Fund for the current calendar year in accordance with Decree of the Government of the Russian Federation dated May 30, 2012 N 524;

7.8. line 8 indicates the date of the order of the territorial body of the Fund to establish an additional premium to the insurance tariff for the policyholder (separate unit);

7.9. line 9 indicates the amount of the insurance rate, 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.

Filling out table 1.1 "Information required 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" of the Calculation form

9. When filling out the table:

9.1. the number of completed lines in Table 1.1 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 workers (personnel) in cases and under the conditions established by the Labor Code of the Russian Federation, the Law of the Russian Federation of April 19, 1991 year N 1032-1 “On employment of the population in the Russian Federation” (hereinafter referred to as the agreement), other federal laws;

9.2. in columns 2, 3, 4, the registration number in the Fund, TIN and OKVED of the receiving legal entity or individual entrepreneur are indicated respectively;

9.3. Column 5 indicates the total number of employees temporarily assigned under a contract to work for a specific legal entity or individual entrepreneur;

9.4. Column 6 reflects payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are charged, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.5. Column 7 reflects payments in favor of working disabled people temporarily assigned under a contract, from whom insurance premiums are calculated, on an accrual basis, respectively, for the first quarter, half a year, 9 months of the current period and the year;

9.6. columns 8, 10, 12 reflect payments in favor of employees temporarily assigned under a contract, from whom insurance premiums are calculated, on a monthly basis;

9.7. 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;

9.8. Column 14 indicates the amount of the insurance rate, which is set depending on the class of professional risk to which the receiving legal entity or individual entrepreneur belongs;

9.9. Column 15 indicates the amount of the insurance rate of the receiving legal entity or individual entrepreneur, 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.

Filling out Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” of the Calculation form

10. The table is filled out based on the policyholder’s accounting records.

11. When filling out the table:

11.1. Line 1 reflects the amount of debt for insurance premiums from industrial accidents and occupational diseases that the insurer has accumulated 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;

on line 1.1 in accordance with Article 23 of the Federal Law of July 24, 1998 N 125-FZ, the insured - legal successor reflects the amount of debt transferred to him from the reorganized insurer in connection with the succession, and (or) the legal entity reflects the amount of debt deregistered separate division;

11.2. line 2 reflects the amount of accrued insurance contributions for compulsory social insurance against accidents at work and occupational diseases from the beginning of the billing period 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”;

11.3. line 3 reflects the amount of contributions accrued by the territorial body of the Fund based on reports of on-site and desk audits;

11.4. line 4 reflects the amounts of expenses not accepted for offset by the territorial body of the Fund for past billing periods based on reports of on-site and desk inspections;

11.5. 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 Fund;

11.6. line 6 reflects the amounts received from the territorial body of the Fund to the bank account of the policyholder in order to reimburse expenses exceeding the amount of accrued insurance premiums;

11.7. line 7 reflects the amounts transferred by the territorial body of the Fund to the policyholder’s bank account as a return of overpaid (collected) amounts of insurance premiums, offset of the amount of overpaid (collected) insurance premiums to pay off the debt on penalties and fines to be collected.

11.8. line 8 - control line, where the sum of the values of lines 1 to 7 is indicated;

11.9. Line 9 shows the amount of debt at the end of the reporting (calculation) period based on the policyholder’s accounting data:
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 accidents at work 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 policyholder at the end of the reporting period;

11.10. 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 the policyholder’s accounting data);
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 policyholder at the beginning of the billing period;

11.11. the indicator of line 12 must be equal to the indicator of lines 9 of the Calculation for the previous billing period;

on line 14.1, the policyholder - legal successor reflects the amount of debt owed to the territorial body of the Fund, transferred to it from the reorganized policyholder in connection with the succession and (or) the legal entity reflects the amount of debt owed to the territorial body of the Fund of the deregistered separate division;

11.12. line 15 reflects the costs of compulsory social insurance against industrial accidents and occupational diseases 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”;

11.13. line 16 reflects the amounts of insurance premiums transferred by the policyholder to the personal account of the territorial body of the Fund, opened with the Federal Treasury, indicating the date and number of the payment order;

11.14. line 17 reflects the written off amount of the insured's debt in accordance with the regulatory legal acts of the Russian Federation adopted in relation to specific policyholders or the industry for writing off arrears, as well as the amount of debt written off in accordance with Part 1 of Article 26.10 of the Federal Law of July 24, 1998. N 125-FZ;

11.15. line 18 - control line, which shows the sum of the values of lines 12, 14.1 - 17;

11.16. line 19 reflects the debt owed by the policyholder at the end of the reporting (calculation) period based on the policyholder's accounting data, including arrears (line 20).

Filling out Table 3 "Expenses for compulsory social insurance against accidents at work and occupational diseases" of the Calculation form

12. When filling out the table:

12.1. Lines 1, 4, 7 reflect the expenses incurred by the policyholder 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;

12.2. 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 580н (registered by the Ministry of Justice of the Russian Federation on December 29, 2012, registration N 26440) as amended by orders of the Ministry of Labor and Social Protection of the Russian Federation dated May 24, 2013 N 220н (registered by the Ministry of Justice of the Russian Federation on July 2 2013, registration N 28964), dated February 20, 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), dated April 29, 2016 N 201n (registered by the Ministry of Justice of the Russian Federation on August 1 2016, registration N 43040), dated July 14, 2016 N 353n (registered by the Ministry of Justice of the Russian Federation on August 8, 2016, registration N 43140);

12.3. line 10 - control line, which shows the sum of the values of lines 1, 4, 7, 9;

12.4. line 11 reflects for information purposes the amount of accrued and unpaid benefits, 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 was not missed;

12.5. Column 3 shows the number of paid days for temporary disability due to an industrial accident or occupational disease (vacation for sanatorium treatment);

12.6. Column 4 reflects cumulative expenses from the beginning of the year, offset against insurance contributions for compulsory social insurance against industrial accidents and occupational diseases.

Filling out table 4 "Number of victims (insured) in connection with insured events in the reporting period" of the Calculation form

13. When filling out the table:

13.1. on 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 dated October 24, 2002 No. 73 “On approval of document forms required for investigation and recording accidents at work, and provisions on the specifics of investigating accidents at work in certain industries and organizations" (registered by the Ministry of Justice of the Russian Federation on December 5, 2002, registration No. 3999) as amended by order of the Ministry of Labor and Social Protection of the Russian Federation dated 20 February 2014 N 103n (registered by the Ministry of Justice of the Russian Federation on May 15, 2014, registration N 32284), highlighting the number of fatal cases (line 2);

13.2. 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 approval of the Regulations on the investigation and recording of occupational diseases” (Collected Legislation Russian Federation, 2000, No. 52, Art. 5149; 2015, No. 1, Art.

13.3. line 4 reflects the sum of the values of lines 1, 3, 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;

13.4. 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.

Filling out 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” of the Calculation form

14. When filling out the table:

14.1. 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; if a special assessment of working conditions was not carried out by the insured, then “0” is entered in columns 4 - 6.
In the event that the validity period of the results of certification of workplaces for working conditions, carried out in accordance with the Federal Law of December 28, 2013 N 426-FZ "On Special Assessment of Working Conditions" (Collection of Legislation of the Russian Federation, 2013) , N 52, Art. 6991; 2014, Art. 3366; 2015, Art. 4342; 2016, N 18, Art. 2512) ) order, has not expired, then on line 1 in columns 4 - 6 in accordance with Article 27 of the Federal Law of December 28, 2013 N 426-FZ, information based on this certification is indicated.

14.2. on line 2, columns 7 - 8 indicate data on the number of workers engaged in work with harmful and (or) hazardous production factors who are subject to and have undergone 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 (examinations) of workers employed in heavy labor work and work with harmful and (or) dangerous working conditions, approved by order of the Ministry of Health and Social Development of the Russian Federation dated April 12, 2011 N 302n (registered by the Ministry of Justice of the Russian Federation on October 21, 2011, registration N 22111) as amended, introduced by orders of the Ministry of Health of the Russian Federation dated May 15, 2013 N 296n (registered by the Ministry of Justice of the Russian Federation on July 3, 2013, registration N 28970), dated December 5, 2014 N 801n (registered by the Ministry of Justice of the Russian Federation on February 3, 2015 , registration N 35848) (hereinafter referred to as the Procedure) 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 over the previous year (clause 12 of the Procedure);

14.3. 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;

14.4. Column 8 indicates the number of employees engaged in work with harmful and (or) hazardous production factors who have undergone mandatory preliminary and periodic inspections.
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 .

Form 4-FSS (4FSS) for 2016 (1st, 2nd, 3rd, 4th quarter)

Form 4-FSS was approved by Order of the Federal Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59 “On approval of the 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 accidents at work and professional diseases, as well as the costs of paying insurance coverage and the procedure for filling it out." Latest changes in the spring by Order of the Social Insurance Fund of the Russian Federation dated July 4, 2016 No. 260 “On introducing amendments to Appendices No. 1 and No. 2 to the Order of the Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59 “On approval of the 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 accidents at work and occupational diseases, as well as for the costs of paying insurance coverage and the Procedure for filling it out "" (as amended on 07/04/2016 ).

Attention! The FSS has approved a new format for submitting the 4-FSS report, starting with reporting for 9 months of 2016.

The change in format was approved by Order No. 386 dated September 29, 2016 “On amendments to the Technology for accepting payments from policyholders for accrued and paid insurance premiums in the system of the Social Insurance Fund of the Russian Federation in electronic form using an electronic signature, approved by order of the Social Insurance Fund of the Russian Federation dated February 12 2010 No. 19"

From reporting for 9 months of 2016 (3rd quarter), file 4-FSS is presented in the new format “0.9”.

The 4-FSS report for the 1st quarter and half-year, if necessary, will be submitted in the same format, “0.8”.

Form 4-FSS (4FSS) for 2015 (1st, 2nd, 3rd, 4th quarter)

Form 4-FSS for 2015 was approved by Order of the Social Insurance Fund of the Russian Federation dated February 26, 2015 No. 59 “On approval of the 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 from accidents at work and occupational diseases, as well as the costs of paying insurance coverage and the procedure for filling it out.”

Form 4-FSS (4FSS) for 2014 (1st, 2nd, 3rd, 4th quarter)

Order of the Ministry of Labor of Russia No. 94 dated February 11, 2014 amended appendices No. 1 and 2 to the order of the Ministry of Labor and Social Protection of the Russian Federation dated March 19, 2013 No. 107n “On approval of the 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 accidents at work and occupational diseases, as well as for the costs of paying insurance coverage and the Procedure for filling it out.”

Main changes:

the "OKATO code" field on the title page has been eliminated;
Table 3 “Calculation of the base for calculating insurance premiums” has been changed;
added table 4.5 "Information necessary for the application of the reduced tariff of insurance premiums by the payers of insurance premiums specified in paragraph 14 of part 1 of article 58 of the Federal Law of July 24, 2009 N 212-FZ";
table 10 “Information on the results of certification of workplaces for working conditions and mandatory preliminary and periodic medical examinations of workers at the beginning of the year” has been changed;
The filling order has been changed.

More information about the calculation of insurance premiums according to Form 4-FSS for 2013

Documents by form
Order of the Ministry of Labor of Russia No. 107n dated March 19, 2013 (registered with the Ministry of Justice of Russia on May 22, 2013 N 28466) approved a new form of reporting on insurance contributions for compulsory social insurance (form 4-FSS).
The new form comes into effect with reporting for the first half of 2013 and contains an additional table to reflect information on certification of workplaces for working conditions and mandatory preliminary and periodic medical examinations. This information is taken into account when determining the size of the discount or surcharge to the insurance rate established by the Federal Insurance Service of the Russian Federation.

Electronic reporting via the Internet to the Social Insurance Fund
Order of the FSS of the Russian Federation dated 02/12/2010 No. 19 “On the introduction of secure exchange of documents in electronic form using an electronic digital signature for the purposes of compulsory social insurance” (as amended by Orders of the FSS of the Russian Federation dated 04/06/2010 N 57, dated 09/24/2010 N 195, dated 03/21/2011 N 53, dated 06/14/2011 N 148, dated 03/14/2012 N 87) approved the technology for accepting payments from policyholders for accrued and paid insurance premiums in the system of the Social Insurance Fund of the Russian Federation in electronic form using an electronic digital signature.
Insurers whose average number of individuals, in whose favor payments and other remunerations are made, for the previous billing period exceeds 50 people, as well as newly created (including during reorganization) organizations whose number of specified individuals exceeds this limit are required to provide report in electronic form with an electronic digital signature.

You can use Sending Reports via the Internet right now!

Report on Form 4a-FSS is now for individual entrepreneurs
A report in form 4a-FSS, approved by order of the Ministry of Health and Social Development of Russia dated October 26, 2009 N 847n, is provided annually. It is provided by lawyers, individual entrepreneurs, members of peasant (farm) households, notaries engaged in private practice, other persons engaged in private practice, members of family (tribal) communities of indigenous peoples of the North who have voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity in accordance with Article 4.8 of the Federal Law of December 29, 2006 N 255-FZ.

More information about calculating insurance premiums using Form 4-FSS for previous years

Calculation of insurance premiums according to form 4-FSS for 2012

The Ministry of Health and Social Development of Russia developed Order No. 216n dated March 12, 2012 “On approval of the form of calculation for accrued and paid insurance premiums 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 the costs of paying insurance coverage and the procedure for filling it out"

Download the FSS recommended procedure for filling out form 4-FSS 2012

Calculation of insurance premiums according to form 4-FSS for 2011

The Ministry of Health and Social Development of Russia developed Order No. 156n dated February 28, 2011 “On approval of the form of calculation for accrued and paid insurance premiums 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 the costs of paying insurance coverage and the procedure for filling it out"

Download the FSS recommended procedure for filling out form 4-FSS 2011

Calculation of insurance premiums according to form 4-FSS for 2010

Order of the Ministry of Health and Social Development of Russia dated November 6, 2009 N 871n was adopted, which approved the form of quarterly reporting to the Social Insurance Fund for 2010 “On approval of the 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 from accidents at work and occupational diseases, as well as the costs of paying insurance coverage"

Calculation of insurance premiums according to form 4-FSS valid until 2009

The procedure for filling out a report on insurance premiums voluntarily paid to the FSS of the Russian Federation by certain categories of insurers (form 4a-FSS) was approved by Resolution of the FSS of the Russian Federation dated 04/25/2003 N 46 (as amended by Resolution of the FSS of the Russian Federation dated 01/19/07 No. 11, dated 04/13/2009 No. 92)
The procedure for filling out the payroll using the funds of the Social Insurance Fund of the Russian Federation in 2009 (Form 4-FSS), approved by Resolution of the Federal Social Insurance Fund of the Russian Federation dated December 22, 2004 No. 111 (as amended by Resolutions dated March 31, 2006 No. 37, dated January 19, 2007 No. 11, dated 27.07.2007 No. 165, dated 21.08.2007 No. 192, dated 13.04.2009 No. 92)