FSS reporting: form, deadlines and delivery procedure. Reporting to the Social Insurance Funds: registration rules

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Regardless of the taxation regime, all entrepreneurs are required to submit a quarterly report to the Social Insurance Fund in the prescribed form (4-FSS). The report is submitted even if the activity was not carried out and the employees were not paid wages. Such reporting is called zero and is mandatory. The fund imposes a fine on the enterprise for the delay in submitting the report. To avoid this, it is necessary to strictly observe the deadlines established by law.

Who should report on the FSS form

The Social Insurance Fund approved the official form 4-FSS, according to which entrepreneurs must report. Depending on the number of employees, reporting must be submitted either on paper (enterprises with up to 25 employees) or electronically through specialized communication channels. Legal entities and individual entrepreneurs with less than 25 employees can submit a report electronically if they wish. Shouldremember that the deadlines for submitting electronic and paper reports are different, so 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 general basis.

FSS reporting reflects all payments of the organization related to payroll and any other income of employees. The statement is submitted to the territorial bodies of funds at the location of the organization (IP at the place of residence).

Methods of reporting to the FSS

There are several options for submitting a calculation in social insurance. For example, you can take the report to the post office and send it by registered mail with a declared value and an inventory of the attachment, or take the document personally to the branch. You can also provide a statement via electronic communication channels through a specialized operator by signing the document with an electronic digital signature.

Particular attention should be paid to electronic reporting, since every year the circle of firms that hand over printed reports to the FSS manually is narrowing. From January 1, 2015, companies with an average headcount of more than 25 people are required to submit an electronic report.

To submit a report, a legal entity must obtain a digital signature issued by special certification centers. Unlike a regular stroke, it is very difficult to fake it. Absencea digital signature makes reporting impossible, so it must be done in advance.

Quarterly deadlines for reporting to the FSS

A report to the social security fund is considered submitted 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 from the post office. Electronic change is confirmed by a unique number assigned by the operator. The deadlines for reporting to the FSS are the same for everyone. Therefore, zero reporting is submitted according to the general rules, despite the absence of accruals.

All organizations are required to submit 4-FSS four times a year. The new deadlines are effective from 2015. According to the resolution, the calculation on paper is submitted before the 20th day of the month following the last quarter, and the electronic version - before the 25th.

• first quarter - April 20;
• half year - July 20;
• nine months - October 20;
• reporting for the year in the FSS - January 20.

The deadlines are mandatory, but if the reporting date falls on a holiday or weekend, the date is moved to the next business day.

What fines threaten enterprises if FSS reporting is overdue

Social Security Pen alties are not uncommon. Some companies do not take the submission of zero reporting very seriously, mistakenly believing that the absence of accruals will not entaila punishment.

If the deadlines for submitting reports to the FSS are missed, then the following pen alties are imposed on the company:

• 1000 rubles - not providing zero reporting;
• 5% of accrued payments for the last three months - if there are accruals;
• 30% of accrued payments - in case of malicious violation of the deadline;
• 300-500 rub. – an administrative fine on the official responsible for the timely delivery of the document.

Common mistakes

If an overpayment of contributions has occurred in the fund for any reason, then it will not become a reason for canceling the fine. When submitting knowingly false information, as a result of which the report was not accepted, the company may also be fined.

Very often, companies erroneously underestimate the amount of contributions, and as a result they pay less taxes. In this case, there is a line of fines. The pen alty will be calculated from the amount of underpayment and will be 20%. If the fund finds that this was done intentionally, then the pen alty will increase to 40%. The same pen alty procedure applies to injury contributions.

Companies that, according to Federal Law 212-FZ, depending on the number of employees, are required to report only in electronic form, will also be fined 200 rubles when submitting documentation on paper.

How to challenge pen alties

When reporting is submitted electronically, there are often various controversial points that can beprotest. If the violation of the reporting deadlines occurred due to the fault of the operator, then such a situation can be tried to defend. But at the same time, the company must have indisputable facts confirming the innocence of the taxpayer. It will be necessary to challenge such moments in court.

Also, the amount of accruals to the fund may affect the amount of the fine. Very often, the recovery is calculated from the amount of tax minus the expenses incurred. Pen alties are always calculated in proportion to the degree of guilt of the defendant.

Regulations for reporting to the FSS

Despite the fact that the reporting form changes periodically, and adjustments are made to its sections, the basic principles of filling always remain constant.

FSS reporting has a title page containing mandatory information about the insured, by which he is identified in the branch of the fund. Important details are: the name of the company and the registration number assigned by the fund. In addition to these data, the title page of the form indicates: OGRN, TIN, KPP, company address, average headcount, payer code.

Only those sections that contain digital information should be handed over to social insurance. Empty tables may not be provided. In some cases, the fund requires the submission of additional documents to confirm the expenses incurred.

Innovations effective from 2017

Currently, the 4-FSS form is valid as amended by the order of the fund dated 2016-04-07 No. 260. Reporting to the FSS for the 3rd quarter of 2016 must be submittedon this form. In the near future, namely from 2017, new changes await the calculation of accruals.

Administration of the social tax passes into the hands of the tax inspectorate. This was done in order to improve control over incoming accruals and reduce the burden on the insured. The submission of reports to the FSS from the new year will be canceled. Instead of the old document, it is planned to use the Unified Calculation, which will be submitted to the tax office on a quarterly basis. It will also combine contributions to the pension fund and the he alth insurance fund (FFOMS). It is necessary to submit a new calculation by the 30th day of the month following the reporting quarter.

And yet, the FSS reporting forms for compulsory accident insurance will have to be submitted to the fund. For this, a new specialized calculation will be developed.

When switching to a new format for calculating contributions and submitting a Unified Calculation, the Fund will carry out organizational and explanatory measures. Payments and submitted reports will be reconciled with all taxpayers.