Every year there are some changes in the specifics of reporting and its timing. Changes are made by the tax inspectorate, pension fund, social insurance fund. For successful work, the accountant must track them. In the article, we will discuss the deadline for 4-FSS, the features of reporting, payment dates and other important nuances.
Payment of contributions
Dates of payments and their regularity differ significantly from the frequency and timing of reporting. You need to pay attention to this.
Unlike reporting, payments to the fund must be made on a monthly basis. The deadline is the 15th. The fund receives two types of payments:
- Insurance in case of temporary disability.
- Insurance against possible accidents at work, as well as the occurrence of diseases associated with occupational specifics.
Details for each type of payment are different. Transfer is made by two separate payments. A number of enterprises have the right not to pay contributions of the first type. These are those who are in the category of preferential. We will talk about this below.
Deadline for 4-FSS
It is necessary to report to the fund once a quarter. There are two ways to provide data: in electronic form and on paper. The deadline for the delivery of 4-FSS depends on this. If you submit a paper report, then the deadline is the 20th. If in electronic, then you will have five days more to prepare the 4-FSS report, the deadline is up to the 25th. This is one of the benefits of filing electronic reports.
Since the beginning of 2015, only those organizations in which the number of employees does not exceed 25 people have the right to submit reports in paper form. All others must report electronically.
The deadline for 4-FSS has a feature related to weekends. Date moves to the next business day. This is not typical for all reports. In this regard, the schedule for 2016 will look like this:
- The deadlines for the calculation of 4-FSS for the 1st quarter are April 20, 2016 in paper form. Through electronic communications - April 25, 2016. Dates are not postponed, as they fall on working days.
- The deadline for submitting 4-FSS for the 2nd quarter is July 20, 2016 on paper. By electronic means - July 25, 2016. Dates are on business days. Dates are not shifted.
- The deadline for submitting 4-FSS for the 3rd quarter is October 20, 2016 in paper form. Via electronic means - October 25, 2016. Dates are working again.
- The deadline for the FSS for the 4th quarter is January 20, 2017 on paper. In electronic form - January 25, 2017. All days are working.
All these dates can also be found in the accountant's calendar.
Dates for IP
Individuals who operate as individual entrepreneurs are also required to pay contributions and submit reports. The deadline for submitting a 4-FSS report for an individual entrepreneur is exactly the same as for legal entities. The dates of payment of contributions coincide.
Electronic reporting
Only those organizations in which the number of staff is more than 25 people are required to submit electronic reports . However, even those enterprises that are not included in this group should pay attention to this form of filing documents.
Its advantages are obvious. No need to spend time traveling to the fund in order to transfer 4-FSS, the deadline is possible up to 24 hours of the last day.
It often happens that the accountant at the last minute recalls that the report has not been submitted, but the working 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-travel to the fund. Corrections are transmitted electronically. This is a significant time saver and peace of mind for the accountant. Nightmare endless lines remain in the distant past.
The Fund provides methods for surrendering both through paid and free channels, if you want to avoid additional costs.
FSS Tariffs
The bulk of payers calculates contributions based on the following indicators:
- Temporary disability insurance (illness, motherhood) - 2.9%.
- Occupational risks (injuries) - from 0.2 to 8.5%.
The amount of interest associated with professional risk is determined by the employees of the fund on the basis of information about the enterprise - OKVED. There are special tables that allow on the basis of OKVED to determine the degree of professional risk. An enterprise engaged in trading activities is less risky than oil production, therefore, the percentage of contributions in the first case will be lower, and in the second - higher.
Every year, enterprises go through the OKVED confirmation procedure. This must be done no later than April 15th. To do this, the fund employee must provide an application and a certificate confirming the main OKVED. Both of these documents are filled in a standard, approved form. If the company is not a small business, then you will also need 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, a professional risk tariff is approved, based on which contributions will be charged all year.
If the policyholder has ignored the procedure for confirming the basic OKVED, then the fund specialists have the right to set the highest tariff according to the codes that are registered for this company.
Preferential rates
There are a number of categories of employers who are entitled to apply a reduced rate.
The tariff of 1.5% is allowed to enterprises from the free economic zone. The rate of 2% is set for those involved in the development of computer programs and databases. Tariff 0% is used by IP on the patent system of taxation, a number of enterprises on STS with special types of activity (for example, food production), pharmacies and some others.
In order to be able to use the reduced tariffs, it is necessary to provide the fund specialist with documents confirming this right. Also during the verification, additional information may be required.
Fines
For violation of the deadlines for reporting and payment of contributions, liability is provided. For untimely sent or not submitted reports a penalty is charged. The minimum amount is 1000 rubles, the maximum is 30% of the accrued amount payable for the reporting quarter.
Features of filling out and submitting the form
The shape is quite voluminous and complex. To facilitate the task, a video instruction for filling out is posted on the fund's website.
You can download the current version of the form on the official website of the fund. The deadline reminder contains the 4-FSS form itself. When to take it, it is indicated on the title page in the upper left corner. There are 10 tables in total. Part of them is required to be completed by all employers, part is not mandatory.
Please note that blank sheets do not need to be printed or handed over. This remark applies only to those who submit a paper report. Numbers are put down only on the filled pages.
You need to prepare a report in two copies. One remains in the fund, the other with a mark of surrender is returned to the insured and then stored in the accounting department of the enterprise.
We will not consider filling out all the report tables. Let's talk only about the main ones. The title page is required. It contains information about the insured, the number of employees. The title also includes the number of pages that the report actually contains.
The first table of the first section on temporary disability contributions is mandatory. It is also rented by those policyholders who apply a preferential rate of 0%. Mandatory table 3 on the calculation of the base for accrual.
For foreign citizens, you also need to transfer contributions; information about such employees should be reflected in table 3.1.
Table 4 is of interest only to those employers who are empowered to apply preferential rates.
The second section of the form focuses on professional risk payments. This part applies to absolutely all employers, since there are no exemptions from this type of payment. Tables 6 and 7 are devoted to the base and charges, tables 8 and 9 are filled out only if the insurance payment has been made. The last table 10 is for information on special assessment.
Documents for reimbursement
Disability benefits are paid 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:
- A written application from the policyholder containing, in addition to the details, an amount to be reimbursed.
- Reporting for the previous period as evidence that the money was actually transferred.
- Copies of exculpatory papers (certificates of incapacity for work, certificates from the antenatal clinic, certificates of childbirth, certificates of death and other documents required in each particular case).
In addition to benefits for incapacity for work, FSS also incurs accruals for pregnancy and childbirth, lump sum benefits for childbirth and registration in the first weeks of pregnancy, monthly child benefits, and social payments for burial.
Now you know the deadline for submitting 4-FSS per quarter (reporting), this will help to fulfill your obligation on time and avoid unpleasant penalties.