Accounting info. Accounting info 4 fss for 9 months zero

After numerous changes in the field of tax legislation that marked the first half of the year, in the third quarter of 2017 there was a relative calm in the field of lawmaking.

However, there are a number of important nuances that must be taken into account when preparing reports for the third quarter. Let us analyze and summarize the main changes affecting various types of taxes that an accountant needs to pay attention to during the reporting period.

When preparing reports for 9 months of 2017, it is necessary to take into account all changes in tax legislation that have taken place since the beginning of the year. Let's look at the most significant of them.

Let's start with the 4-FSS report.

Form 4-FSS

The first thing I would like to draw your attention to is the new, adjusted form for calculating insurance premiums (4-FSS), which is subject to application from reporting for 9 months of 2017.

Thus, the title page of 4-FCC has been supplemented with a field for indicating the attribute of the insured who is a budgetary organization in accordance with the source of financing, and in Table 2 new lines have appeared “Debt due to a reorganized insured and (or) a separate division of a legal entity deregistered” and “ Debt owed by the territorial body of the Fund to the policyholder and (or) a separate division of a legal entity that has been deregistered.”

Changes to form 4-FSS were made by Order of the FSS of the Russian Federation dated 06/07/2017 No. 275.

Value added tax

As for changes in the field of VAT, then, of course, the main innovation is the introduction of a new form of invoice from July 1, 2017, containing new details - namely line 8: “Identifier of the government contract, agreement (agreement)” (Changes are provided for by Government Resolution RF dated May 25, 2017 N 625).

Let us immediately note that this information must also be contained in the UPD. Organizations that are not co-executors of the state contract must put a dash in line 8.

I would also like to remind you that from July 1, 2017, it is necessary to restore VAT that was previously accepted for deduction when paying for goods, works or services for the reimbursement of which a subsidy was received that included VAT - even if such a subsidy was received from the regional or local budget (clause 6 Clause 3 of Article 170 of the Tax Code of the Russian Federation).

Personal income tax

Speaking about 6-NDFL, we recall that according to the explanations of the Federal Tax Service, transactions related to issued wages must be included in the second section of 6-NDFL. They must be reflected for the period during which the deadline for transferring the tax withheld from wages falls.

The Federal Tax Service gives the following example. If the salary for June 2017 was actually paid on June 30, then it must be shown in the second section of 6-NDFL for the nine months of 2017. After all, the deadline for transferring personal income tax is July 3.

In such a situation, operations for calculating wages, calculating and withholding tax must be reflected in the first section of 6-NDFL for the six months.

I would also like to draw the attention of accountants to the fact that the fee for an independent assessment of an employee’s qualifications is not subject to personal income tax (clause 21.1 of Article 217 of the Tax Code of the Russian Federation).

Income tax

When preparing income tax reporting, it is necessary to keep in mind that since 2017, the provision has come into force that the amount of the created reserve for doubtful debts should not exceed the greater of: 10% of revenue for the previous tax period or 10% of revenue for the current reporting period (paragraph 5, paragraph 4, article 266 of the Tax Code of the Russian Federation). Previously, taxpayers were not given such a right to choose: the amount of the reserve created at the end of the reporting period should not exceed 10% of revenue for the current reporting period.

Also, one should not forget that the Tax Code of the Russian Federation establishes the right of taxpayers to take into account in income tax expenses the cost of an independent assessment of an employee’s qualifications (clause 23, clause 1, Article 264 of the Tax Code of the Russian Federation).

Speaking about depreciation costs, it should be noted that the new classification of fixed assets, introduced by Decree of the Government of the Russian Federation of July 7, 2016 N 640, applies only to fixed assets that were put into operation no earlier than 2017. For property acquired and put into operation earlier, the old classifier is applied.

Also, when preparing an income tax return and when paying tax, it is necessary to keep in mind that in 2017-2020 it is necessary to credit the amount of income tax calculated at a rate of 3% to the federal budget, to the budgets of the constituent entities of the Russian Federation - at a rate of 17%, and not at the usual 2% and 18%, respectively (paragraphs 2, 3, paragraph 1, article 284 of the Tax Code of the Russian Federation).

Simplified taxation system

Since 2017, the income limit at which companies have the right to apply the simplified tax system has been increased to 150 million rubles. (paragraph 1, clause 4, article 346.13 of the Tax Code of the Russian Federation).

Also, since 2017, the maximum residual value of fixed assets at which an organization can apply the simplified tax system has been increased. In 2017 it is 150 million rubles. (Clause 16, Clause 3, Article 346.12 of the Tax Code of the Russian Federation).

In addition, it should be noted that from the beginning of 2017, the Tax Code of the Russian Federation introduced provisions on taking into account the cost of an independent assessment of qualifications in expenses when applying the simplified tax system (clause 33, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Organizational property tax

Regarding the tax, I would like to clarify the issue related to the new declaration approved by Order of the Federal Tax Service of Russia N ММВ-7-21/271@.

The above order states that new forms of declaration and calculation of property tax are applied for the tax period of 2017, that is, in 2018.

However, according to the clarifications provided in letters of the Federal Tax Service of Russia dated 04/14/2017 N BS-4-21/7145, dated 04/14/2017 N BS-4-21/7139@, the tax authority recommended accepting calculations for advance tax payments starting with payments for I quarter of 2017 according to the new form.

Thus, we can conclude that when generating property tax reports for 9 months, you can use both the old and new declaration forms.

Calculation of penalties starting from October 2017

To conclude this article, I would like to dwell on an important innovation that awaits taxpayers at the very beginning of the 4th quarter. From October 1, 2017, the Rules for calculating penalties established in paragraph 4 of Art. 75 of the Tax Code of the Russian Federation will change.

If the organization is overdue for more than 30 calendar days, penalties will need to be calculated as follows:

Based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid in the period from the 1st to the 30th calendar days of such delay, inclusive;

Based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay.

Thus, if there is a delay of 30 calendar days or less, the legal entity will pay penalties based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

The innovations concern arrears that will arise from October 1, 2017. In other words, they must be taken into account when paying taxes for the third quarter.

In this article, we analyzed and summarized information about changes in tax legislation that must be taken into account when preparing reports for 9 months of 2017. We hope that our review will help you close the reporting period without much difficulty and avoid mistakes and troubles.

And if difficulties arise, remember that SPS Consultant Plus Askon specialists are always ready to come to your aid.

Form 4-FSS - a sample of filling out for the 1st quarter of 2019 with zero data you can see in our material. Here you will find a description of the mechanism for filling out such a report, find out which sheets do or do not need to be completed, and receive other important information on drawing up a zero 4-FSS.

What does the legislation say about zero 4-FSS?

Reporting to social security in Form 4-FSS is a calculation presented in tabular form, containing information:

  • on insurance premiums for compulsory insurance against accidents at work and occupational diseases (ASP and OPD), accrued and paid in the reporting period (for injuries);
  • expenses for payment of insurance coverage under NSP and PZ.

Zero calculation 4-FSS is a type of insurance reporting in the absence of reporting data. This situation arises if the company has suspended, ceased or is just planning to start operations.

The condition for the mandatory submission of such a calculation is contained in Art. 24 of the Law “On compulsory social insurance against accidents at work and occupational diseases” dated July 24, 1998 No. 125-FZ. This article speaks of the need for quarterly reporting on insurance premiums by all policyholders.

Find out who is taking the 4-FSS from this article.

Please note: an individual entrepreneur without employees does not submit a zero card to the Social Insurance Fund, since he is not an insurer.

There is no mention of zero form 4-FSS in the law. Nothing is said about this type of reporting in the FSS order No. 381 dated September 26, 2016, which describes the technology for filling out this reporting form.

However, this does not mean that the lack of reporting data relieves policyholders from submitting 4-FSS - everyone needs to report every reporting quarter. We will tell you how to do this in the following sections.

Mandatory zero sheets

Social insurance expects 4-FSS from policyholders in any case - whether they made payments in the reporting period in favor of individuals or not. If there is nothing to write down in the report, the employer will be required to submit a 4-FSS zero calculation completed according to special rules.

Its main difference from a regular (data-filled) calculation is the reduced volume of tables presented.

Calculation 4-FSS - 2019 is filled out on the form approved by. by order of the FSS dated September 26, 2016 No. 381, as amended. from 06/07/2017. You can download it below.

The minimum set of sheets and tables of the report is defined in clause 2 of Appendix No. 2 to Order No. 381 - it includes:

  • title page;
  • 3 tables (1 - calculation of the base for calculating insurance premiums, 2 - calculation of injury premiums and 5 - results of assessing working conditions).

These are mandatory sheets for 4-FSS. The remaining calculation tables (1.1, 3 and 4) may not be filled out - this is indicated in clause 2 of the Procedure for registration of 4-FSS, approved. by order No. 381 (Appendix No. 2). Therefore, you can create a zero calculation without them.

We will talk about the specifics of filling out the cells of the zero calculation tables in the next section.

How to prepare a report if there is no data - zeros, dashes or empty cells?

To correctly fill out the zero calculation in Form 4-FSS, use the algorithm set out in Appendix No. 2 to Order No. 381:

Clause of Appendix No. 2 to Order No. 381

Decoding

Dashes are added to table cells if there is no reporting indicator.

When filling out the “TIN” field in the 2 initial cells (zone of 12 cells), enter zeros (00) if the TIN consists of 10 characters.

How to find out the FSS registration number by TIN in a couple of minutes, see the material

In the 1st and 2nd cells of the field “OGRN (OGRNIP) of the legal entity, enter zeros (their OGRN consists of 13 characters with a 15-digit zone to be filled in)

In addition, individual calculation cells are not filled in at all - neither with zeros nor dashes. For example:

  • the field “Cessation of activity” located on the title page - according to clause 5.6 of Appendix No. 2 to Order No. 381, code “L” is entered in this field (if the company or individual entrepreneur is liquidated in the reporting period) or it is not filled in at all;
  • field “Budgetary organization” - only state employees work with it (clause 5.12 of Appendix No. 2 to Order No. 381), and in the reporting of other companies and individual entrepreneurs it remains blank.

From these features of the calculation filling technique, the following conclusion can be drawn:

  • zeros are entered only in the 1st and 2nd cells of the “TIN” and “OGRN” fields if the value indicated in them consists of 10 or 13 characters, respectively;
  • In the cells of the form tables, if there is no data, dashes are inserted;
  • individual cells for a specific purpose are left unfilled.

If you generate several different reports in parallel at once, read the next section to protect yourself from errors.

Technology of filling out calculations - how not to make a mistake?

The above method of filling out the fields is typical only for 4-FSS. When preparing, for example, the calculation of contributions, a different scheme is used (clause 2.20 of Appendix No. 2 to the Federal Tax Service order No. ММВ-7-11/551@ dated 10.10.2016):

  • 12 acquaintances of the “TIN” field of a single calculation for insurance premiums must be filled out from the first cells, and with a 10-digit TIN, dashes are entered in the last 2 cells (for example, 8970652349--);
  • missing indicators (quantitative and total) are filled with zeros; in other cases, empty cells are crossed out.

For a sample of a zero single calculation for insurance premiums, please see the link.

Do not confuse these technical features of the design of different reporting forms, otherwise problems may arise with the timely acceptance of the 4-FSS calculation by social insurance specialists. They may not accept the calculation on formal grounds - due to non-compliance with the procedure established by law for filling it out.

Find out how much the policyholder will have to pay if, due to a technical or other error, the calculation is not submitted on time.

When are numerical values ​​entered in the zero report tables in the absence of “insurance” charges and payments?

The described scheme for filling out the calculation (namely, putting dashes in those table cells for which there are no indicators) cannot be used using the continuous method. That is, when filling out the zero calculation of 4-FSS, it is also necessary to take into account the peculiarities of filling out individual cells. Including:

Calculation cell 4-FSS

Explanation for filling

Row 5 of table 1

The line cannot be crossed out (there is information to fill it out) - write down the insurance rate in it, which is set for each policyholder depending on the class of professional risk.

How the tariffs indicated in 4-FSS are set and what they depend on, find out

Rows 6 and 7 of Table 1

Cross out the lines only if the tariff does not include a discount or surcharge

Line 8 of table 1

If you have received a tariff premium, in line 8 indicate the date of the corresponding FSS order

Line 9 of table 1

Always fill out the line - it will reflect:

  • the result of arithmetic operations (adding a surcharge to the tariff or subtracting a discount from it);
  • or the insurance rate from line 5, if there are no discounts or surcharges (lines 6, 7 and 8 are crossed out)

Row 1 of table 2

In the line, enter the amount of debt to social insurance for contributions from NSP and PZ at the beginning of the billing period (if there is such a debt) - it is reflected in the accounting (for loan account 69) and confirmed by the results of reconciliation with the fund.

Compare it with the amount reflected on page 19 of the 4-FSS calculation for the previous year - the indicators should match

Row 3 of table 2

Fill out this line if the Social Insurance Fund has accrued injury contributions based on the results of desk or on-site inspections

Row 4 of table 2

Expenses not accepted for offset by the Social Insurance Fund for previous billing periods based on inspection reports are reflected here.

Row 5 of table 2

On this line, reflect the amount of contributions accrued by you for previous billing periods that are subject to payment (if any such accruals exist)

Row 6 of table 2

Fill out this line if your account has received reimbursement from social insurance that exceeds the amount of accrued injury contributions.

Row 7 of table 2

The line is filled in by companies and individual entrepreneurs if they have received a refund of overpaid contributions from social insurance.

Row 8 of table 2

The line contains a numeric value, if pages 1-7 (or some of them) reflected non-zero values ​​- the indicators on pages 1-7 are summed

Lines 9,14.1 of table 2

These lines reflect the debts of the Social Insurance Fund to the policyholder (at the end and beginning of the billing period)

Find out the technology for preparing the latest table 4-FSS in the next section.

Where can I get the information for Table 5?

Always fill out this table, regardless of whether the indicators are in the other calculation tables or not. It is devoted to the results of a special assessment of working conditions (SOUT) and mandatory medical examinations performed at the beginning of the year.

Please put dashes in all cells if you have registered as an insured this year. Other companies and individual entrepreneurs need to collect information:

  • from the personnel service - about the number of jobs (this information is needed for column 3), the number of employees required to undergo medical examinations (column 7) and those who have already passed them (column 8);
  • from the SAW report - on the number of certified workplaces, including those classified as harmful and dangerous working conditions (columns 4-6).

We'll tell you what the law on SOUTH refers to as harmful working conditions.

Sample 4-FSS with an example for a novice policyholder

Let's consider the scheme for filling out the 4-FSS 2019 for a company created in the 3rd quarter.

Example

Initial data:

  • Stroika Plus LLC was registered in August 2019.
  • At the end of the 3rd quarter, activities had not yet begun, staff had not been recruited, payments had not been made, insurance premiums had not been paid.
  • Only the director is on staff.
  • The injury contribution rate is 2.3% (without discounts or surcharges).
  • The SOUT is scheduled for December 2019.

Despite the lack of activity, in October 2019 the company will be required to submit its first calculation to social insurance in Form 4-FSS. It will be null because there is no data to fill:

  • table 1—no injury charges were accrued;
  • table 2 - Stroika Plus LLC did not conduct mutual settlements with the Social Insurance Fund;
  • table 5—there is no information about the results of special assessment tests and mandatory medical examinations.

How to complete a zero calculation, see the sample of filling out 4-FSS, latest edition 2019.

Results

All policyholders fill out the 4-FSS calculation form. If they did not work during the reporting period or temporarily suspended their work, they must submit a zero calculation on this form. If there is no reporting data, you need to fill out 3 mandatory tables (1, 2 and 5).

In addition to social insurance contributions against work-related injuries and occupational diseases paid to the Social Insurance Fund. Contributions for “injuries” should still be reported to the Social Insurance Fund. In this article we will talk about the current 4-FSS form for the report for 9 months of 2018, which changed again last year, and we will provide a sample of how to fill it out.

Form 4-FSS in 2018

If previously the 4-FSS report was intended for all insurance premiums paid to the Social Insurance Fund, then from the beginning of 2017 it reflects exclusively contributions for “injuries”. For the first quarter and half of 2017, policyholders reported using the amended Form 4-FSS, from which sections relating to insurance premiums in case of temporary disability and maternity were excluded.

Form 4-FSS 2017, the new form of which was approved by order of the FSS of the Russian Federation dated September 26, 2016 No. 381, was used for reporting for the first quarter and half of the year. For the report for 9 months of 2018, it is filled out on a form with amendments made by order of the FSS of the Russian Federation dated 06/07/2017 No. 275.

New form 4-FSS: what has changed in the report for 9 months of 2018

There are few changes in the 4-FSS calculation form, all of them affected the title page and table 2:

  • a field appeared on the title page intended for public sector employees - “Budget organization”, which indicates the code of the source of funding,
  • in table 2, which reflects settlements with the Social Insurance Fund, line 1.1 has been added about the debt transferred to the insured-successor from the reorganized legal entity, or the debt of a separate division deregistered,
  • Accordingly, in line 8 “Total” of the report form 4-FSS there is a new calculation formula - line 1.1 indicator has been added to it,
  • line 14.1 has been added to table 2, reflecting the debt of the Social Insurance Fund to a reorganized legal entity, or a separate division deregistered,
  • in line 18 “Total” the formula has changed due to the inclusion of the indicator of line 14.1.

Corresponding additions have been made to the Procedure for filling out Form 4-FSS. New form for 2017 with changes from 06/07/2017. applies starting from the report for 9 months of 2017. Updated calculations of 4-FSS for periods earlier than 2017 are submitted on the form that was in force in the billing period for which the adjustment is made (clause 1.5 of Article 24 of Law No. 125- dated July 24, 1998 Federal Law).

Filling out 4-FSS

The procedure for filling out the 4-FSS calculation remains the same; it can be found in Appendix No. 2 to Order No. 381, as amended. dated 06/07/2017. If the policyholder is registered where the FSS pilot project operates, he needs to take into account the filling out features approved by Order of the FSS of the Russian Federation dated 03/28/2017 No. 114.

We have already talked in more detail about filling out reports on “injuries” in our materials, but here we recall the basic requirements of the instructions that should be followed when preparing the 4-FSS calculation for the 3rd quarter of 2018:

  • the form must be filled out on a computer or manually, but only in block letters and black or blue ink,
  • on each page the number of the policyholder in the Social Insurance Fund and the code of subordination are indicated, a signature and date are placed at the bottom of the page,
  • monetary indicators are not rounded - they are reflected in rubles and kopecks, instead of a zero value a dash is placed,
  • indicators are entered on an accrual basis from the beginning of the year,
  • All pages of the form must be numbered and their number, as well as pages of attachments, must be indicated on the title page.

Which sections of the 4-FSS calculation must the policyholder submit for 9 months of 2018:

  • the title page and tables 1, 2 and 5 are mandatory, they must be submitted, even if there were no accruals for “injuries” in the reporting period, that is, the reporting is “zero”,
  • Tables 1.1, 3 and 4 are submitted only when they contain the corresponding indicators.

You can download form 4-FSS 2018 below.

When to submit a calculation for “injuries”

If the policyholder's average number of employees for whom deductions are made last year exceeded 25 people, he can submit the calculation only electronically. The deadline for submitting the electronic form 4-FSS is no later than the 25th day of the month following the reporting period. For failure to comply with the electronic reporting format, the policyholder faces a fine of 200 rubles.

With an average headcount of 25 or fewer people, the policyholder has the opportunity to report both electronically and on paper. But for submitting a “paper” calculation, a shorter deadline is set - the 20th day of the month following the reporting period.

Thus, for 9 months of 2018, the electronic form 4-FSS must be submitted no later than October 25, 2018, and the “paper” form - October 22, 2018. (October 20 is a day off).

4-FSS new form: sample filling

To show what the new 4-FSS form looks like when completed, we will give an example of a calculation for “injuries” for 9 months.

On June 7, 2017, Social Insurance issued a new Order No. 275, which updated the Calculation. The updated form 4-FSS should be used when submitting information for 9 months of 2017

Companies and merchants who are insurers for their employees, with whom employment contracts or GPC agreements have been concluded, providing for the payment of contributions “for injuries”, must report quarterly to Social Insurance in form 4-FSS. The form submitted for 9 months of 2017 has undergone a number of changes, we will tell you about them, and also remind you of the deadlines and procedure for submitting the Calculation to the Social Insurance Fund.

You can read about some of the nuances of filling out form 4-FSS on our forum:

What has changed in the 4-FSS form since the 3rd quarter of 2017?

Form 4-FSS has already changed this year; since January 1, 2017, the form approved by FSS Order No. 381 dated September 26, 2016 has been in effect. It was submitted for the 1st quarter of 2017.

On June 7, 2017, Social Insurance issued a new Order No. 275, which updated the Calculation. The updated Form 4-FSS should be used when submitting information for 9 months of 2017.

The following changes have been made:

  • The title page is supplemented with the line “Budgetary organization”; state employees enter the source of their funding into it.
  • In Table 2, a new line 1.1 has appeared “Debt due to a reorganized policyholder and (or) a separate division of a legal entity deregistered”;
  • Line 14.1 has been added to Table 2: “Debt from the territorial body of the Fund to the policyholder and (or) a separate division of a legal entity that has been deregistered.”

In addition, the Rules for filling out Form 4-FSS specify that the line “Average number of employees” on the title page must be filled in with information about the number of employees for the period from the beginning of the calendar year.

In total, there are five tables and a title page in the 4-FSS form, of which the Title Page and Tables 1, 2, 5 are required to be filled out. Tables 1.1, 3 and 4 are filled out if the indicators required by their content are available.

Let us remind you that the reporting periods in Form 4-FSS are the first quarter, six months, 9 months and the calendar year. Thus, you need to fill out the form on a cumulative basis.

Don’t forget, if you need to submit an updated form to Social Security for periods before the current year, you should use the forms that were in force in the relevant periods.

How and when to submit Form 4-FSS?

The new 4-FSS calculation form must be submitted to the territorial Social Insurance office at the place of registration of the company or individual entrepreneur. The deadlines for submitting data have not changed; you need to report for 9 months:

  • on paper - no later than October 20, 2017;
  • in electronic format - until October 25, 2017.

Policyholders with an average number of employees of less than 25 people are allowed to report on paper. The rest are required to submit Calculations electronically using TKS.

Bukhsoft "Salaries and Personnel" is a convenient and functional program for filling out and checking 4-FSS. Try preparing calculations using Form 4-FSS online now!

Fine for late submission of reports to the Social Insurance Fund

Let us remind you that for violation of the deadlines for submitting reports to Social Security, penalties are provided. In particular, for delay in submitting Form 4-FSS, the policyholder faces a fine of 5% of the amount of injury contributions for each full or partial month of delay. The fine cannot be more than 30% of the amount of “traumatic” contributions and less than 1 thousand rubles.

If the policyholder is required to report electronically, but submitted information on paper, the fine will be 200 rubles.

It is worth noting that for violation of the deadlines for submitting information to government agencies, administrative liability is also provided, namely: from 300 to 500 rubles per official, according to Part 2 of Art. 15.33 Code of Administrative Offenses of the Russian Federation.

Accountants are required to provide 4-FSS reporting for the third quarter of 2017 in an updated form.

Therefore, we will consider the rules and requirements for filling out a new document, as well as submission deadlines

reporting.

CHANGES AND ADJUSTMENTS

The Social Insurance Fund made changes to the 4-FSS report form by order No. 275 dated 06/07/2017, and the document must be submitted in the new form, starting with reporting for 9 months. As a result, the FSS report for the third quarter will only be accepted

in a new form. The deadline for submitting the report remains the same, without changes. The calculation must be submitted quarterly no later than the 20th day if it is provided on paper, and on the 25th day - in electronic form, in the month following the reporting month.

Let's look at the main changes that need to be taken into account when generating a report:

  1. in Table 2, rows have been added to reflect the successor organization’s data on the transformed organization or separate division;
  2. on the title page, the corresponding entry and mark in the “Budgetary organization” field are made only by budgetary enterprises;
  3. in accordance with the new requirements, the 4-FSS report is required to be submitted electronically by accountants of organizations in which the average number of employees for the previous year is more than 25 people;
  4. other organizations choose the form of reporting at their discretion - paper or electronic;
  5. By order of the Social Insurance Fund dated March 9, 2017 No. 83, an electronic form was approved for calculating contributions for occupational injuries;
  6. enterprises that make payments to employed disabled people, as a result of which they use a reduced rate when calculating insurance payments, or companies that pay for additional days off to care for disabled children, are required to present supporting documentation (an extract from a medical and social examination institution, a certificate from the child’s parents - disabled person, VTEK);
  7. in addition, the provision of documents confirming the correctness of the calculation for disabled people and children with disabilities is mandatory, regardless of whether the reporting is provided in paper or electronic form.

OKVED CODE FOR TITLE PAGE

The changes also affected OKVED codes - in the new version, one code is prescribed in the 4-FSS form if there are two. It is necessary to indicate the code of the main direction of business activity, which is confirmed by the policyholder annually. According to the new filling rules, on the title page the accountant indicates the code from the OKVED-2017 classifier (in accordance with Order No. 381).

Required tables The updated Form 4-FSS includes a title page and 5 sections, however, not all organizations need to fill out all sections of the report.

Let's look at the filling rules:

  • all enterprises fill out the title page, tables 1, 2 and 5;
  • Table 1.1 is filled out by employers who transfer their employees to other companies or private entrepreneurs;
  • table 3 is filled out by policyholders who incurred costs for work-related injuries at the expense of the Social Insurance Fund;
  • Table 4 is filled out by employers who have...

FILLING IN THE LINES OF FORM 4-FSS FOR THE III QUARTER OF 2017

Please note that the changes affected not only the form, but also the rules and procedures for filling it out. Let's take a closer look at the rules that apply to filling out:

  1. fill out the form on a computer or on paper with a pen with black or blue ink and in block letters only;
  2. Only one value is entered in one column; if there is no data, a dash is entered;
  3. when filling out a report by a budgetary institution, the “Budgetary organization” field is filled in with the attribute of the organization according to the source of funding;
  4. if there is no data to indicate in tables 1.1, 3 and 4, the table data does not need to be provided to the relevant authority;
  5. Incorrect data can be crossed out by replacing them with correct ones; however, the signature of the policyholder or his representative with the current date must be left under them. Corrections must be certified with the seal of the organization or the signature of an individual entrepreneur. Correctors and similar products are prohibited from being used;
  6. in the form we use continuous numbering of sheets;
  7. at the top of each page on which data is entered, we indicate the registration number of the enterprise and the code of subordination based on the notification issued upon registration at the foundation institution;
  8. At the bottom of each sheet we put the signature of the manager and the date of signing the calculation;
  9. when submitting reports for 9 months of 2017, we fill in only the first two cells of the reporting period column (that is, you must indicate the code “09” - 9 months);
  10. in the OGRN column we write down the main registration code from the state registration certificate of the legal entity. faces; private entrepreneurs indicate the code from the state registration certificate of an individual;
  11. in the process of filling out the OGRN of an enterprise from 13 digits in a line of 15 cells, enter 00 in the first two cells;
  12. if an enterprise has several OKVED codes, then we indicate the code of the company’s key area of ​​activity.

FILLING IN "1C"

In 1C programs, data for the title page is filled in from the Organizations directory automatically when creating a report. In the cells highlighted in yellow, indicators are entered manually or can be changed if necessary. If the cell is left blank and it is not possible to make changes manually, this indicates that the information base has not included the data that must be specified in the Organizations directory. After filling out the directory, you need to return to the report and update it using the “Update” button of the same name (Fig. 1).

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