Filling 4 fss for 3 sq. Accounting info

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.

From July 9, 2017, changes come into force, thanks to which the new 4-FSS report form is in effect. Also, from this date, a new edition of the Procedure for filling out 4-FSS is applied. But is it necessary to fill out a new reporting form for the 2nd quarter of 2017? Should I submit reports for the six months before July 9, 2017 on the “old” or new form? Is there already a new form in Excel format? We tried to find the answers in this article.

4-FSS reporting since 2017: introductory information

Since January 1, 2017, insurance premiums (except for contributions for injuries) are controlled not by the funds, but by the Federal Tax Service. Therefore, from the first quarter of 2017, reporting documents on insurance premiums are transferred to:

• to the divisions of the Federal Social Insurance Fund of Russia - for insurance premiums “for injuries” (Form 4-FSS);
• in the Federal Tax Service - a unified calculation of insurance contributions for compulsory pension, social and medical insurance (See "".

Beginning with reporting for the first quarter of 2017, reporting for the Social Insurance Fund should be generated using the new form 4-FSS, approved by Order of the Social Insurance Fund of Russia dated September 26, 2016 No. 381. Since 2017, this form provides information only about contributions to compulsory social insurance against accidents at work and occupational diseases (that is, “injuries”). You can download the form in Excel format, valid since 2017, at.

What happened in June 2017

In June 2017, officials of the Social Insurance Fund changed the 4-FSS form. The amendments were made by FSS Order No. 275 dated 06/07/2017. This order was published on June 28, 2017 on the official legal information portal (registered by the Ministry of Justice on 06/26/2017 No. 47184). The updated calculation form comes into force on 07/09/2017. But what exactly has changed in the form? Let me explain.

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A new field has appeared on the title page that budget organizations will need to fill out. Also, Table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases” has been supplemented with two new lines:

• 1.1. “Debt owed by a reorganized policyholder and/or a separate division of the organization deregistered”;
• 14.1 “Debt from the territorial body of the Fund to the policyholder and/or to a separate division of a legal entity that has been deregistered.”

Also, in the Procedure for filling out 4-FSS, instructions have appeared on exactly how to fill out new fields and lines of the report.

But in what form will the FSS branches accept payments for the first half of 2017 (the “old” or the new)? Will they even accept 4-FSS for the 2nd quarter of 2017 on the old form if the report is submitted before July 9? Unfortunately, there are no official clarifications on this matter yet.

FSS Order No. 275 dated 06/07/2017 does not provide for any special procedure for entry into force. Therefore, it begins to apply after 10 calendar days from the date of official publication. That is, from July 9, 2017. However, the order does not explain from what reporting period amendments must be taken into account as part of the report in Form 4-FSS. Therefore, there is no clarity on this matter yet.

Form 4-FSS reflects not only the calculation of insurance premiums in case of injury, but also data on accident benefits, medical examinations of employees and special assessment of workplaces.

Form 4-FSS for the 1st quarter of 2019 must be submitted on a new form, taking into account the adopted changes. The calculation and procedure for filling it out are approved in Appendix No. 1 to Order No. 381 of the FSS of the Russian Federation dated September 26, 2016. The latest changes were made relatively recently (06/07/2017) by Order of the FSS of the Russian Federation No. 275. We recommend downloading the new form of Form 4-FSS for the 1st quarter of 2019 free in excel format, you will need it more than once.

4-FSS reporting should be completed on an accrual basis from the beginning of the reporting period, that is, the year. Consequently, policyholders submit this report to Social Insurance only four times a year: at the end of the previous year, for the 1st quarter, for the 1st half of the year, for 9 months of the current year.

Social Insurance Fund form for the 1st quarter of 2019

The report form to the Social Insurance Fund for the 1st quarter of 2019 contains mandatory and additional sheets. Mandatory sheets are filled out for all insured persons, and additional sheets are filled out only if data is available.

Mandatory sheets include the title page, tables 1, 2 and 5. Additional sheets include tables 1.1, 3 and 4.

The essence of the form to be filled out has not changed compared to previous reporting periods, but some new values ​​have been added.

A new code field “Budgetary Organization” appeared on the title page. In it, public sector organizations must indicate the source of funding.

New rows have been added to Table 2:

• line 1.1 “Debt owed by a reorganized policyholder and (or) a separate division of a legal entity deregistered”;
• line 14.1 “Debt of the territorial body of the Fund to the policyholder and (or) a separate division of a legal entity deregistered.”

These lines are “mirror” - the value is shown depending on who owns the debt. The line reflects the amount of transferred debt from a reorganized insurer or a separate division deregistered.

Let's look at an example of filling out 4-FSS for the 1st quarter.

Let's assume that payments to individuals for the period amounted to 90,000 rubles. (monthly 30,000 rubles). The organization's outstanding contributions to the Social Insurance Fund as of January 1, 2019 amounted to 100 rubles. Contributions were promptly transferred in full to the Social Insurance Fund (monthly - 60 rubles, the debt was fully repaid as of 01/01/2019). The insurance rate is 0.2%.

Completed Form 4-FSS for 1 sq. 2019

How to fill out the form

The report is provided in electronic or paper form.

Only organizations (including those created, reorganized) whose average number of individuals for the previous year did not exceed 25 people have the right to provide a report on paper.

Here are some features of filling out the form on paper:

1. If there are no indicators, dashes are entered in the fields.
2. Cost indicators are indicated in rubles and kopecks.
3. All sheets must contain a registration code and a subordination code. Continuous numbering should only be on completed pages.
4. Errors may not be corrected by correction or other similar means. The erroneous value is crossed out, the correct value is entered, certified with a signature and seal indicating the date of correction.

Organizations located on the territory of the constituent entities of the Russian Federation and participating in the pilot project fill out form 4-FSS taking into account the requirements set out in the appendix to the Order of the FSS of the Russian Federation dated March 28, 2017 No. 114.

The list of constituent entities of the Russian Federation in which pilot projects have been adopted can be found in paragraph 2 of Decree of the Government of the Russian Federation dated April 21, 2011 No. 294.

From 07/01/2017, the Republic of Adygea, the Republic of Altai, the Republic of Buryatia, the Republic of Kalmykia, the Altai and Primorsky Territories, the Amur, Vologda, Magadan, Omsk, Oryol, Tomsk regions and the Jewish Autonomous Region took part in the pilot project.

Moscow and St. Petersburg are not participating in the pilot project.

Report submission deadline

The completed form is submitted to the territorial body of the Social Insurance Fund at the place of registration of the organization.

In accordance with paragraph 1 of Art. 24 of Law No. 125-FZ of July 24, 1998, the deadline for submitting the report is set as follows:

• on paper - no later than the 20th day of the month following the expired quarter;
• in the form of an electronic document - no later than the 25th day of the month following the expired quarter.

If the reporting date falls on a holiday or weekend, you can report on the first working day after it. However, inspectors strongly do not recommend postponing reporting until the last day.

Express your opinion about the article or ask the experts a question to get an answer

When do you need to submit the 4-FSS report for the first half of 2017? What does a sample 4-FSS calculation for the 2nd quarter of 2017 look like? What should you pay attention to when filling out the report? Which form should I use? How to generate a report for policyholders who are located in the regions participating in the FSS pilot project? Do I need to submit zero reports? We will answer the most common questions and show you a completed example of 4-FSS for insurance premiums against accidents (“for injuries”).

What contributions has been supervised by the FSS since 2017?

Since 2017, FSS divisions have controlled:

• insurance premiums for insurance against industrial accidents and occupational diseases (that is, “injury” contributions);
• expenses of policyholders for social insurance purposes.

Therefore, you need to report the insurance premiums “for injuries” accrued in the first half of the year to the territorial office of the Social Insurance Fund and submit a report to 4-FSS.

Who should report

All insurers are required to submit a calculation in form 4-FSS for the 2nd quarter of 2017: organizations and individual entrepreneurs paying individuals remuneration subject to contributions “for injuries” (Clause 1 of Article 24 of the Law of July 24, 1998 No. 125-FZ).

Individual entrepreneurs without employees who pay insurance premiums only “for themselves.” They do not need to submit 4-FSS for the 2nd quarter of 2017.

If for some reason an organization in the first half of 2017 did not make payments that are recognized as subject to insurance contributions to the Social Insurance Fund, and does not pay these contributions, then, despite this, it is necessary to submit a zero 4-FSS report for the 2nd quarter of 2017.

When to report: deadlines

Calculations must be submitted on 4-FSS forms based on the results of the reporting periods:

• I quarter;
• half a year;
• nine months;
• of the year.

“On paper,” 4-FSS reports must be submitted no later than the 20th day of the month following the reporting period. In electronic form - no later than the 25th day of the month following the reporting period (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ). If the due date falls on a weekend, you must report on the next working day.

Thus, the deadline for submitting 4-FSS for the 2nd quarter of 2017 is no later than July 20 “on paper” and no later than July 25 – in electronic form.

As we have already said, 4-FSS is submitted based on the results of the reporting periods. Therefore, it is more correct to call the current reporting “4-FSS for the first half of 2017” rather than for the 2nd quarter.

New calculation form

Since 2017, the new 4-FSS form will be used. It was approved by order of the Federal Social Insurance Fund of Russia dated September 26, 2016 No. 381. Report 4-FSS for the 2nd quarter of 2017 in Excel format.

The 4-FSS report form includes:

• title page;
• table 1 “Calculation of the base for calculating insurance premiums”;
• Table 1.1 “Information required for calculating insurance premiums by policyholders specified in paragraph 21 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ.” (for situations where employees are temporarily employed in another organization or with an individual entrepreneur);
• table 2 “Calculations for compulsory social insurance against accidents at work and occupational diseases”;
• Table 3 “Expenses for compulsory social insurance against accidents at work and occupational diseases”;
• table 4 “Number of victims (insured) in connection with insured events in the reporting period”;
• Table 5 “Information on the results of a special assessment of working conditions and mandatory preliminary and periodic medical examinations of workers at the beginning of the year.”

Electronic format

The electronic format of 4-FSS and control ratios are approved by Order of the FSS of Russia dated 03/09/2017 No. 83.

The FSS has changed the form of the report on accrued and paid insurance premiums “for injuries” (4-FSS). The amendments were made by Order No. 275 of the Social Insurance Fund dated 06/07/2017. The updated calculation form comes into force on 07/09/2017. But what has changed in the form? Let me explain.

A new field has appeared on the title page, which will need to be filled out by budgetary organizations. Also, Table 2 “Calculations for compulsory social insurance against industrial accidents and occupational diseases” has been supplemented with two new lines:

• 1.1. “Debt owed by a reorganized policyholder and/or a separate division of the organization deregistered”;
• 14.1 “Debt from the territorial body of the Fund to the policyholder and/or to a separate division of a legal entity that has been deregistered.”

But in what form will the Social Insurance Fund accept payments for the first half of 2017 (old or new)? Will they even accept 4-FSS for the 2nd quarter of 2017 on the old form if the report is submitted before July 9? The FSS provided an explanation on its website that Order No. 275 dated 06/07/2017 came into force on the date after the start of the reporting campaign for the 2nd quarter of 2017. Therefore, this order should be applied starting with reporting for 9 months of 2017. However, it is not entirely clear on what basis such a conclusion was made. From a legal point of view, from July 9, only the new form 4-FSS can be used.

Where to send the report

If the organization does not have separate divisions, then 4-FSS for the 2nd quarter of 2017 must be submitted to the territorial branch of the FSS of Russia at the place of registration of the company (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ).

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If there are separate divisions, then Form 4-FSS for the 2nd quarter of 2017 must be submitted to the location of the separate division. But only on the condition that the “isolation” has its own current (personal) bank account and it independently pays salaries to employees.

Completion rules and required sections

The rules for filling out the 4-FSS calculation are contained in the Procedure approved by Order of the FSS of Russia dated September 26, 2016 No. 381. This document (in paragraph 2) stipulates that the calculation (including for the 2nd quarter of 2017) must include:

• title page;
• tables 1, 2 and 5.

The remaining tables are filled in only if there is information that needs to be recorded in these tables.

Even if the organization did not operate during the reporting period, the “zero” 4-FSS for the 2nd quarter of 2017 still needs to be submitted. You only need to fill out the required sections:

• title page;
• Table 1 “Calculation of the base”;
• table 2 “Calculations for social fear.";
• Table 5 “Information on the assessment of working conditions.”

Title page

If you are submitting the first calculation in Form 4-FSS for the 2nd quarter of 2017, then enter “000” in the “Adjustment number” field. If you are clarifying the semi-annual report, then indicate the adjustment number (for example, “001”, “002”, etc.)

When you fill out the calculation for the 2nd quarter of 2017, indicate “06” in the “Reporting period” field, and put dashes in the next two cells.

Indicate the name of the organization. For individual entrepreneurs, you must indicate your last name, first name and patronymic. Also indicate the TIN and KPP, postal code and registration address.

In the “OKVED Code” field, show the main code of the type of economic activity of the policyholder according to the OKVED2 classifier OK 029-2014.

In the “Average number of employees” field, indicate the average number of employees. In the fields “Number of working disabled people”, “Number of employees engaged in work with harmful and (or) dangerous production factors” - indicate the list number of working disabled people and employees employed in hazardous working conditions. Form all indicators as of the reporting date - June 30, 2017 (Clause 7 5.14 of the Procedure, approved by Order of the Federal Tax Service of Russia dated September 26, 2016 No. 381).

Table 1

In Table 1 of the 4-FSS report for the 2nd quarter of 2017 you need to show:

• payments subject to insurance premiums for half a year and separately for April, May and June;
• payments from which contributions “for injuries” are not accrued;
• basis for calculation;
• tariff rate;
• discount and surcharge to the insurance rate;
• tariff including discount/surcharge.

Read also Sample zero 4-FSS for the 1st quarter of 2018

Let's decipher the content of the rows of table 1:

Table 1.1 should be compiled exclusively by those insured employers who temporarily transfer their employees to other organizations or entrepreneurs. If so, then the table needs to reflect:

• number of assigned workers;
• payments from which insurance premiums are calculated for half a year, for April, May and June;
• payments in favor of disabled people;
• the insurance premium rate of the receiving party.

table 2

Table 2 should contain the following information:

• about arrears of insurance premiums at the beginning of 2017 and as of June 30, 2017;
• about insurance premiums “for injuries” accrued and paid in April, May and June and for the entire six months;
• amounts accrued based on the results of inspections;
• expenses that were not accepted by the Social Insurance Fund for offset in the first half of the year;
• returns from the Social Insurance Fund;
• expenses reimbursed by the Social Insurance Fund.

As for row-by-row filling, show the following information in the main rows of this table:

• in line 1 – debt on contributions for accident insurance at the beginning of 2017;
• in lines 2 and 16 – amounts of accident insurance premiums accrued and paid since the beginning of 2017;
• in line 12 - the debt of the FSS body of the Russian Federation to the policyholder at the beginning of 2017;
• in line 15 – accident insurance expenses incurred since the beginning of 2017;
• in line 19 - arrears of contributions for accident insurance as of June 30, 2017, including arrears - in line 20;
• in other lines - the remaining available information.

Table 3

Please fill out Table 3 as part of Form 4-FSS for the 2nd quarter of 2017 if in the first half of the year you paid hospital benefits in connection with work-related injuries and occupational diseases, financed measures to prevent injuries, and incurred other expenses for insurance against accidents and occupational diseases. An exhaustive list of such expenses is given in paragraph 1 of Article 8 of the Federal Law of July 24, 1998 No. 125-FZ. The table is formed on a cumulative basis from the beginning of 2017.

Table 4

Submit Table 4 as part of the 4-FSS report for the 2nd quarter of 2017, if from January to June there were industrial accidents or occupational diseases were identified.

What is the deadline to submit a report on Form 4-FSS for the 4th quarter of 2017 regarding contributions “for injuries”? Do I really need to use the new form and where can I download it? What is the procedure for filling out the calculation in the regions participating in the FSS pilot project? What rules should you follow when filling out Table 2 of the 4-FSS annual report for 2017? How to reflect reimbursement of expenses from the Social Insurance Fund? Here is a sample of filling out 4-FSS for the 4th quarter of 2017. You can also download a new report form. If you have any questions about filling out the 4-FSS for 2017, please contact us at.

What information should you use to report to the FSS?

In 2018, divisions of the Social Insurance Fund (SIF) will continue to control:

• insurance premiums for insurance against industrial accidents and occupational diseases (that is, “injury” contributions);
• expenses of policyholders for social insurance purposes.

Therefore, insurance premiums “for injuries” accrued from January to December 2017 must be reported to the territorial office of the Social Insurance Fund and a report for the 4th quarter of 2017 must be submitted to the Social Insurance Fund.

Who must pass the annual 4-FSS for 2017

All insurers are required to submit a calculation in form 4-FSS for the 4th quarter of 2017: organizations and individual entrepreneurs paying individuals remuneration subject to contributions “for injuries” (Clause 1 of Article 24 of the Law of July 24, 1998 No. 125-FZ).

Individual entrepreneurs without employees who pay insurance premiums only “for themselves.” Individual entrepreneurs without employees do not need to submit 4-FSS for the 4th quarter of 2017.

If, for some reason, from January 1 to December 31, 2017, the organization did not make payments that are recognized as subject to insurance contributions to the Social Insurance Fund, and does not pay these contributions, then, despite this, submit a zero annual report to 4-FSS for 2017 year is necessary.

If the organization did not operate during the reporting period, the “zero” calculation for 2017 still needs to be submitted. There are no exceptions for such cases in the current legislation. In the “zero” calculation using Form 4-FSS, fill out only the title page and tables 1, 2, 5.

Deadline for submitting 4-FSS for the 4th quarter of 2017

Policyholders submit 4-FSS calculations to the territorial body of the FSS of the Russian Federation at the place of their registration within the following deadlines:

• no later than the 25th day of the month following the reporting period, if reporting is sent electronically;
• no later than the 20th day of the month following the reporting period, if 4-FSS is submitted “on paper”.

There are 4 reporting periods in total:

• I quarter;
• half year;
• nine month;

Thus, the deadline for submitting 4-FSS for the 4th quarter of 2017 is no later than January 22, 2018 “on paper” and no later than January 25, 2018 – in electronic form.

What to check before passing the 4-FSS for 2017

In electronic form, the calculation can be submitted to the FSS division of Russia for 2017:

• via telecommunication channels (via the 4-FSS payment gateway on the Internet);
• on external media (floppy disk, CD, flash drive, etc.) with an electronic signature.

To prepare 4-FSS online in electronic form, you can use the electronic portal of the FSS of Russia. On this Internet portal you can fill out 4-FSS electronically for free and submit it to Social Security.

Today, on the portal for preparing and submitting electronic reporting 4-FSS online, you can use:

• service for online filling out form 4-FSS (it is available to registered users with extended access rights). The service performs format-logical control of the entered data and compares the information with previously submitted reports for previous periods. Thanks to this, you can pass 4-FSS for 2017 without errors. The completed 4-FSS can be immediately saved in the FSS database and the report will be considered submitted.

• service for preparing Form 4-FSS for the 4th quarter of 2017 free of charge without registration. This service allows you to fill out the calculation and perform an automatic check for passing format and logical control. Such reporting is not stored in the FSS database. However, it can be saved in XML format and, if necessary, printed. Or the file can be saved on a flash drive, signed with an electronic signature and transferred and transferred to the fund. This service can be treated as a free program for filling out 4-FSS for 2017.

You can also fill out and submit the 4-FSS for the 4th quarter of 2017 using programs and online services provided by electronic document management operators. Cm. " ".

New 4-FSS form in 2018 or old?

Since 2017, the 4-FSS form has been used, approved by Order of the FSS of Russia dated September 26, 2016 No. 381. The 4-FSS report form includes the following tables (mandatory and additional):

• Title page
• Table 1 “Calculation of the base for calculating insurance premiums”;
• Table 1.1 “Information required for calculating insurance premiums by policyholders specified in paragraph 2.1 of Article 22 of the Federal Law of July 24, 1998 No. 125-FZ”;
• Table 2 “Calculation of the base for compulsory social insurance against accidents at work and occupational diseases”;
• Table 3 “Expenditures on compulsory social insurance against accidents at work and occupational diseases”;
• Table 4 “Number of victims (insured) in connection with insured events in the reporting period”;
• Table 5 “Information on the results of a special assessment of working conditions (results of certification of workplaces for working conditions) and mandatory preliminary and periodic medical examinations of workers at the beginning of the year.”

The title page and tables 1, 2 and 5 are required to be submitted. They must be submitted in any case, even if the policyholder did not have any accruals for “injuries” during the reporting period. The rest is filled in only in cases where the corresponding indicators exist.

In June 2017, the FSS changed the form of the report on accrued and paid insurance premiums “for injuries” (4-FSS). The amendments were made by FSS Order No. 275 dated 06/07/2017. The updated calculation form came into force on 07/09/2017. Policyholders used this form when filling out 4-FSS for the 3rd quarter of 2017. Cm. " ". The same form must be used when filling out the 4-FSS report for the 4th quarter of 2017. In 2018, this form is suitable for reporting.

Where to send the annual report

If the organization does not have separate divisions, then 4-FSS for the 4th quarter of 2017 must be submitted to the territorial branch of the FSS of Russia at the place of registration of the company (Clause 1, Article 24 of the Federal Law of July 24, 1998 No. 125-FZ).
If there are separate units, then the annual form 4-FSS for 2017 must be submitted to the location of the separate unit. But only on the condition that the “isolation” has its own current (personal) bank account and it independently pays salaries to employees.

Procedure for filling out 4-FSS for the 4th quarter of 2017

In the calculation of 4-FSS for the 4th quarter of 2017, it is necessary to fill out the Title page and tables 1, 2, 5. You also need to fill out (clause 2 of the Procedure for filling out the calculation 4 - FSS):

• table 1.1 - if in January - December you temporarily sent workers to another organization or to an individual entrepreneur under a staff provision agreement;
• table 3 - if in January – December insurance coverage was paid to individuals (for example, temporary disability benefits due to an industrial accident);
• Table 4 - if there were industrial accidents in January - December.

From January 1, 2018, the following government services of the Social Insurance Fund of the Russian Federation will be available on an extraterritorial basis:

1. State service for registration and deregistration of persons who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity.
2. State service for registration and deregistration of policyholders - individuals who have entered into an employment contract with an employee.
3. State service for registration and deregistration of policyholders - individuals obligated to pay insurance premiums in connection with the conclusion of a civil contract.
4. State service for accepting documents that serve as the basis for the calculation and payment (transfer) of insurance premiums, as well as documents confirming the correctness of calculation and timely payment (transfer) of insurance premiums.

Thus, from January 1, 2018, applicants can submit the documents necessary to receive the above public services, as well as receive the results of their provision in any unit providing such services within the territory of the Russian Federation at the choice of the applicant, regardless of his place of residence or stay (for individuals persons and individual entrepreneurs) or location (for legal entities).

These changes were introduced by Federal Law No. 384-FZ of December 5, 2017 “On Amendments to Articles 7 and 29 of the Federal Law “On the Organization of the Provision of State and Municipal Services.”