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

Regardless of the taxation regime, all entrepreneurs are required to submit a quarterly report to the Social Insurance Fund in accordance with the established form (4-FSS). The report is given, even if the activity was not conducted and the employees were not paid wages. Such reporting is called zero and is mandatory. For the delay in submitting the report, the fund issues a fine to the enterprise. To avoid this, it is necessary to strictly observe the terms established by the legislation.

Who should report on the form of the FSS?

The Social Insurance Fund approved the official form of the 4-FSS, according to which entrepreneurs should be accountable. Depending on the number of employees, reports must be submitted either on paper (enterprises with a population of up to 25 people) or electronically via specialized communication channels. Legal entities and individual entrepreneurs with a staff of less than 25 people can electronically submit the report at will. It should be remembered that the deadlines for submitting electronic and paper reports are different, therefore, in order to avoid a fine, you must study them in advance.

For individual entrepreneurs who do not have employees, there is a possibility of voluntary transfer of insurance premiums, and for reporting purposes a special form 4a-FSS. If an entrepreneur pays salaries to employees, he will take the form on a general basis.

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

Methods of reporting to the FSS

There are several options for handing over the calculation in Social Security. For example, you can refer the report to the mail and send it by registered mail with the declared value and the inventory of the attachment, or take the document personally to the branch. It is also possible to 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 the FSS public records is narrowing down. Since January 1, 2015, an electronic report is required to hand over firms with an average number of over 25 people.

To submit a report, a legal entity must receive an electronic digital signature, which is issued by special certification centers. Unlike the ordinary stroke, it is very difficult to forge. The absence of a digital signature makes the delivery of reporting impossible, so you need to deal with it beforehand.

Quarterly deadlines for submitting reports to the FSS

A report to the social insurance fund is deemed to be provided on the day the document was mailed or provided to the fund. Confirmation of delivery by mail is considered a mark on the inventory and a printed receipt of the post office. Electronic sender confirms the unique number assigned by the operator. The reporting period in the FSS is the same for all. Therefore, zero reporting is given by general rules, despite the absence of charges.

All organizations are required to take four FSS four times a year. The new deadlines have come into effect since 2015. According to the resolution, the calculation on paper is given before the 20th day of the month following the last quarter, and the electronic version - before the 25th day.

• The first quarter - April 20;
• Half-year - on July, 20th;
• Nine months - on October 20;
• Reporting for the year in the FSS - January 20.

The set deadlines are mandatory, but in the event that the reporting date falls on a holiday or a day off, the date is postponed to the nearest business day.

What kind of fines threaten enterprises, if the FSS accounts expire

Penalties of the social insurance fund are not uncommon. Some companies relate to the surrender of zero reporting is not very serious, mistakenly believing that the absence of charges will not entail punishment.

If the deadline for submission of reports to the FSS is omitted, the following penalties are imposed on the firm:

• 1000 rubles - not providing zero reporting;
• 5% of the accrued payments for the last three months - in case of availability of charges;
• 30% of the accrued payments - in case of malicious violation of the term;
• 300-500 rub. - an administrative penalty for an official responsible for the timely delivery of the document.

Common Errors

If in the fund for any reasons there is an overpayment of contributions, then it will not become an excuse for canceling the fine. When filing deliberately false information, as a result of which the report was not adopted, the company can also be fined.

Very often companies mistakenly understate the amount of contributions, and as a result pay less taxes. In this case, there is a line of penalties. The recovery will be calculated from the amount of underpayment and will be 20%. If the fund finds that this was done intentionally, then the punishment will increase to 40%. The same procedure for issuing fines refers to contributions to injuries.

Companies that according to the 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 contest penalties

When reporting is submitted electronically, there are often various controversial points that can be challenged. If the violation of the timing of reporting occurred through the fault of the operator, then this situation can be tried to defend. But at the same time, the company must have undeniable facts confirming the innocence of the taxpayer. To challenge such moments will need to be judicially.

Also, the amount of penalty can be affected by the amount of accruals to the fund. Very often the recovery is calculated from the tax amount minus the expenses incurred. Penalties are always calculated in proportion to the degree of guilt of the defendant.

Rules of registration of accounting in the FSS

In spite of the fact that the form of reporting periodically changes, and its sections are corrected, the basic principles of filling always remain constant.

FSS reporting has a title page containing mandatory information about the insured, through which it is identified in the fund's branch. 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, INN, KPP, company address, average payroll number, payer code.

To hand over in соцстрах it is necessary only those sections which contain the digital information. Empty tables can not be provided. In some cases, the fund requires additional documents to confirm the costs incurred.

Innovations coming into force from 2017

Currently, the 4-FSS form is in effect in the edition of the fund's order No. 260 dated July 4, 2016. Reporting in the FSS for the 3rd quarter of 2016 should be submitted on this form. In the near future, namely, from 2017, the calculation of accruals is waiting for new changes.

Administration of the social tax goes into the hands of the tax inspection. This is done to improve control over incoming charges and reduce the burden of the insured. FSS reporting from the new year will be canceled. Instead of the old document, it is planned to apply the Unified Calculation, which will be submitted quarterly to the tax. It will also combine contributions to the pension fund and the health insurance fund (FFOMS). A new calculation is to be made before the 30th day of the month following the reporting quarter.

And yet the forms of FSS reporting on compulsory insurance against accidents will have to be transferred to the fund. For this, a new specialized calculation will be developed.

In the transition to a new format for assessing contributions and passing the Unified Calculation Fund, organizational and explanatory measures will be carried out. With all taxpayers, reconciliation of payments and provided reporting will be carried out.