Regardless of the taxation regime, all entrepreneurs are required to submit a quarterly report in the prescribed form (4-FSS) to the Social Insurance Fund. The report is submitted even if the activity was not conducted and the employees were not paid wages. Such reporting is called zero and is mandatory. For late delivery of the report, the fund charges the company a fine. To avoid this, it is necessary to strictly comply with the deadlines established by law.
Who should report on the FSS form
The Social Insurance Fund approved the official form of 4-FSS, according to which entrepreneurs should report. Depending on the number of employees, reports must be submitted either on paper (enterprises with up to 25 people), or in electronic form via specialized communication channels. Legal entities and individual entrepreneurs with less than 25 employees can optionally submit a report electronically. It should be remembered that the deadlines for submitting electronic and paper reports are different, therefore, in order to avoid a fine, you need to study them in advance.
For individual entrepreneurs who do not have employees, the possibility of voluntary transfer of insurance premiums is provided, and for reporting a special form 4a-FSS. If an entrepreneur pays wages to employees, then he submits the form on a common basis.
The FSS reporting reflects all payments of the organization related to payroll and any other income of employees. The statement shall be submitted to the territorial bodies of the funds at the location of the organization (IP at the place of residence).
Ways of reporting to the FSS
There are several options for making a calculation in social insurance. For example, you can take the report to the post office and send it by registered mail with declared value and inventory list, or take the document in person to the branch. You can also provide a statement on electronic communication channels through a specialized operator by signing a document with an electronic digital signature.
Particular attention should be paid to electronic reporting, since every year the circle of companies handing over printed FSS reports manually is narrowing. Starting January 1, 2015, companies with an average number of more than 25 people are required to submit an electronic report.
To submit a report, a legal entity must receive an electronic digital signature, which is issued by special certification centers. Unlike a regular stroke, it is very difficult to fake. The absence of a digital signature makes the delivery of reports impossible, therefore, it is necessary to deal with its receipt in advance.
Quarterly deadlines for submission of reports to the FSS
A report to the social insurance fund is considered to be provided on the day when the document was sent by mail or submitted to the fund. Confirmation of delivery by mail is considered a mark on the inventory and a printed receipt of the post office. Electronic change is confirmed by a unique number assigned by the operator. The reporting periods in the FSS are the same for all. Therefore, zero reporting is submitted according to general rules, despite the absence of accruals.
All organizations are required to pass 4-FSS four times a year. The new deadlines have come into force since 2015. According to the decree, the calculation on paper is submitted by the 20th day of the month following the last quarter, and the electronic version - by the 25th day.
- first quarter - April 20;
- half a year - July 20;
- nine months - October 20;
- annual reporting to the FSS - January 20.
The established dates are mandatory, but if the reporting date falls on a holiday or day off, the date is postponed to the next business day.
What fines threaten enterprises if FSS reporting is overdue?
Penalties from a social insurance fund are not uncommon. Some companies do not take zero reporting seriously, mistakenly believing that the lack of accruals will not entail punishment.
If the deadlines for submitting reports to the FSS are missed, the following penalties are imposed on the company:
- 1000 rubles - not providing zero reporting;
- 5% of accrued payments for the last three months - in case of accrual;
- 30% of accrued payments - in case of malicious violation of the term;
- 300-500 rub. - An administrative fine on the official responsible for the timely submission of the document.
Common mistakes
If, for any reason, an overpayment of contributions has arisen in the fund, it will not become a reason for canceling the fine. If you submit false information, as a result of which the report was not accepted, the company may also be fined.
Very often, companies mistakenly underestimate contributions and pay less tax as a result. In this case, there is a line of fines. The collection will be calculated from the amount of underpayment and will be 20%. If the foundation discovers that this was done intentionally, the punishment will increase to 40%. The same penalties apply to injuries.
Companies that, according to the Federal Law 212-, depending on the number of employees, are required to report only in electronic form, will also be fined 200 rubles when submitting documents on paper.
How to challenge penalties
When reports are submitted electronically, there are often various contentious issues that can be challenged. If the violation of the reporting deadlines occurred due to the fault of the operator, then you can try to defend this situation. But at the same time, the company should have undeniable facts confirming the innocence of the taxpayer. It will be necessary to challenge such moments in court.
Also, the amount of the fine may be affected by the amount of accruals to the fund. Very often the recovery is calculated from the amount of tax minus the expenses incurred. Penalties are always calculated in proportion to the degree of guilt of the defendant.
Rules for reporting to the FSS
Despite the fact that the reporting form is periodically changed, and adjustments are made to its sections, the basic principles of filling always remain constant.
The FSS reporting has a cover sheet containing mandatory information about the policyholder, according to which it is identified in the branch of the fund. Important details are: the name of the company and registration number assigned by the fund. In addition to these data, on the cover page of the form are indicated: PSRN, TIN, KPP, company address, average number, payer code.
Only those sections that contain digital information need to be handed over in social networks. Empty tables can be omitted. In some cases, the fund requires the submission of additional documents to confirm the costs incurred.
Innovations effective 2017
Currently, the 4-FSS form is in force as amended by the order of the fund dated 04.07.2016 No. 260. Reporting to the FSS for the 3rd quarter of 2016 must be submitted on this form. In the near future, namely from 2017, the calculation of accruals awaits new changes.
Social tax administration passes into the hands of the tax office. This was done in order to improve control over incoming accruals and reduce the load of the insured. Submission of reports to the FSS from the new year will be canceled. Instead of the old document, it is planned to apply the Unified Settlement, which will be submitted to the tax on a quarterly basis. It will also combine contributions to the pension fund and the health insurance fund (FFOMS). A new calculation should be submitted before the 30th day of the month following the reporting quarter.
Nevertheless, the FSS reporting forms for compulsory accident insurance will have to be submitted to the fund. A new specialized calculation will be developed for this.
Upon transition to a new format for assessing contributions and passing the Single Settlement, the fund will carry out organizational and awareness-raising activities. All taxpayers will be reconciled with the payments and reporting provided.