Term of delivery of 4-FSS for the quarter and the reporting form. Term of delivery of the 4-FSS form

Every year, there are some changes in the specifics of reporting and its timing. Changes are made by the tax inspection, pension fund, social insurance fund. For successful work, the accountant must track them. In the article we will discuss the deadline for the submission of 4-FSS, features of reporting, payment dates and other important nuances.

Payment of contributions

Dates of payments and their regularity significantly differ from the frequency and timing of delivery of accounts. It is necessary to pay attention to this.

In contrast to reporting, payments to the fund must occur on a monthly basis. The deadline is the 15th day. The fund receives two types of payments:

• Insurance in case of temporary incapacity for work.
• Insurance against possible accidents at work, as well as the occurrence of diseases associated with professional specifics.

Requisites for each type of payment are their own. The transfer is made by two separate payments. A number of enterprises have the right to refund the first type of contributions. These are those who fall into the category of preferential. We'll talk about this below.

Term of delivery of 4-FSS

Report to the fund you need once a quarter. There are two ways to provide data: electronically and on paper. The date of delivery of the 4-FSS depends on this. If you submit the report in paper form, then the deadline is 20. If in electronic, then you will have five days more to prepare a report of the 4-FSS, the deadline to 25th. This is one of the advantages of reporting electronically.

Since the beginning of 2015, only those organizations in which the number of employees do not exceed 25 people have the right to submit reports in paper form. All the rest must be reported electronically.

The deadline for the 4-FSS has a special feature related to the days off. The date moves to the nearest business day. Not for all reports, this is typical. In this connection, the schedule for 2016 will have the following form:

• The deadline for submitting the calculation of 4-FSS for the 1st quarter is April 20, 2016 in paper form. Through electronic communications - April 25, 2016. Terms do not carry over, as they fall out on working days.
• The deadline for the submission of 4-FSS for the 2nd quarter is July 20, 2016, on paper. By electronic means - July 25, 2016. Dates fall on working days. Terms do not shift.
• Term of delivery of 4-FSS for the 3 quarter - October 20, 2016 in paper form. Through electronic means - October 25, 2016. The dates are again working.
• Term of delivery of the FSS for the 4th quarter - January 20, 2017 on paper. In electronic form - January 25, 2017. All the days are working.

All these dates can also be found in the accountant's calendar.

Terms for IP

Individuals who operate as individual entrepreneurs are also required to pay contributions and report. The deadline for submission of the 4-FSS report for the IP is exactly the same as for legal entities. The dates of payment of contributions coincide.

Electronic reporting

Only organizations with a staff of more than 25 people are required to submit electronic reports. However, even for those enterprises that are not part of this group, it is worth paying attention to this form of filing.

Its advantages are obvious. It is not necessary to spend time on driving to the fund in order to pass the 4-FSS, the deadline is possible until 24 hours of the last day.

It often happens that the accountant at the last minute remembers that the report is not delivered, but the work day of the fund's employees has already ended. Thanks to the electronic channel you can send the form even after the end of the working day, the main thing is to get the system mark with the desired date.

Also, if errors are detected, you will not need to re-enter the fund. Corrections are transmitted via an electronic channel. This is a significant time saving and a guarantee of calm for the accountant. The nightmarish endless queues remain in the distant past.

The Fund provides for the delivery of both paid and free channels, if you want to avoid additional costs.

FSS tariffs

The bulk of payers make the calculation of contributions based on the following indicators:

• Insurance for temporary incapacity for work (illness, maternity) - 2.9%.
• Professional risks (injuries) - from 0.2 to 8.5%.

The amount of interest associated with occupational risk is determined by the employees of the fund on the basis of information about the enterprise - OKVED. There are special tables that allow you to determine the degree of occupational risk on the basis of OKVED. An enterprise engaged in trading activities is less risky than oil production, hence, the percentage of contributions in the first case will be lower, and in the second case it will be higher.

Annually enterprises pass the procedure for confirming OKVED. This should be done no later than April 15. To do this, the fund officer must submit an application and a certificate confirming the main OKVED. Both these documents are filled in according to the standard, approved form. If the company does not belong to small business, it will be necessary to attach a copy of the explanatory note, which is prepared together with the balance sheet for the past year.

Based on the submitted documents, the professional risk rate is approved, on the basis of which contributions will be assessed throughout the year.

If the policyholder has ignored the procedure for confirming the main OKVED, then the fund specialists have the right to establish the highest tariff according to codes that are registered for this enterprise.

Preferential tariffs

There are a number of categories of employers that are entitled to apply a reduced rate.

The tariff of 1.5% is allowed to enterprises from the free economic zone. The 2% rate is set for those who develop computer programs and databases. Tariff 0% use IP on the patent taxation system, a number of enterprises on the USN with special activities (for example, food production), pharmacies and some others.

To get the opportunity to use the reduced tariffs, it is necessary to provide the fund specialist with the documents confirming this right. Also during the audit additional information may be requested.

Penalties

For violation of the terms of reporting and payment of contributions, liability is provided. For late or unscheduled statements, a fine is charged. The minimum amount is 1000 rubles, the maximum amount is 30% of the accrued amount payable for the reporting quarter.

Features of filling and delivery of the form

The form is quite large and complex. To facilitate the task, the fund's website posted a film-instruction for filling.

Download the current version of the form on the official website of the fund. The reminder of the deadline contains the very form of the 4-FSS. When taking, is indicated on the title page in the upper left corner. In total there are 10 tables in the form. Some of them are mandatory for filling by all employers, some are not mandatory.

Please note that you do not need to print and print blank sheets. This remark applies only to those who report in paper form. The numbers are inserted only on the completed pages.

Prepare the report in two copies. One remains in the fund, the other with a note of surrender is returned to the insured and then stored in the company's bookkeeping.

We will not consider filling out all the tables in the report. Let's talk only about the main. The title page is required. It contains information about the insured, the number of employees. The title also shows the number of pages that the report actually contains.

The first table of the first section on contributions for temporary incapacity for work is required. It is handed over also by those insurers who apply a reduced tariff of 0%. Mandatory table 3 for calculating the base for charging.

Foreign citizens also need to transfer contributions, information about such employees should be reflected in Table 3.1.

Table 4 is interesting only to those employers who are entitled to apply preferential rates.

The second section of the form is devoted to payments on occupational risks. This part applies to all employers, as there are no exemptions from this type of payment. Tables 6 and 7 are devoted to the base and accruals, tables 8 and 9 are filled only if the insurance payment was made. The last table 10 is needed for information about the special evaluation.

Documents for reimbursement

Payments on the sheets of incapacity for work are carried out by the employer. Then he has the right to reimburse them from the contributions paid to the fund. To do this, you need to prepare a number of documents:

• Application from the insured in writing, containing in addition to requisites the amount to be refunded.
• Reporting for the previous period as evidence that the money was actually listed.
• Copies of exculpatory papers (disability sheets, certificates from the women's consultation, birth certificates of children, death certificates and other documents required in each case).

In addition to benefits in connection with the incapacity for work at the expense of the FSS, payments are made for calculating pregnancy and childbirth, lump-sum benefits for the birth of a child and when registering in the first weeks of pregnancy, monthly child benefits, social burial payments.

Now you know the deadline for the submission of 4-FSS for the quarter (reporting), this will help fulfill your obligation on time and avoid unpleasant penalties.