4-FSS-zero - you can download a sample of 2016 of this form on our portal; it may not be sent to the FSS in full, but only in part of the most informative tables. What are they and how should they be filled out?

You can find a sample of filling out the 4-FSS zero calculation in 2018.

Form 4-FSS for zero reporting to the Social Insurance Fund in 2016: what edition is it used in?

When submitting to FSS zero reporting V 2016 year, it is necessary to use the same version of Form 4-FSS as in normal cases, namely, approved in Appendix No. 1 to Order No. 59 of the FSS of Russia dated February 26, 2015 (as amended on July 4, 2016).

Can be supplemented zero 4-FSS a covering letter justifying the reasons for this particular type of report, but this is not necessary, unlike, for example, providing an adjustment to a previously submitted 4-FSS.

When preparing zero reporting using Form 4-FSS, it is not necessary to fill out all the sheets. Let's consider which of them still need to be filled out.

What sheets should be filled out in the FSS zero report?

The list of sheets that must be filled out in the zero form 4-FSS is regulated in clause 2 of Appendix No. 2 to Order No. 59. These are:

• title page - as a mandatory element of almost any reporting submitted to government agencies;
• sheet with table 1 of form 4-FSS (“Calculations for compulsory insurance") - reflecting, in the case of indicating zero indicators (dashes), the fact that none of the calculations of the corresponding type in reporting period the taxpayer did not produce;
• sheet with table 3 (“Calculation of the base”) - in in this case probably reflecting the fact that the base for insurance premiums was not formed in the reporting period;
• sheets with tables 6, 7 - reflecting, with zero reporting, the fact that these calculations and expenses, like those reflected in table 1, were not made in the reporting period, and, in addition, are recorded in table 6 insurance rates— the FSS must be informed about them even when providing zero reporting;
• sheet with table 10 (“Information on the special assessment of working conditions”) - since the provision of zero reporting does not relieve the company from the obligation to inform the Social Insurance Fund about the conduct of a special assessment of working conditions in the reporting period.

In turn, many of those sheets that are provided for in Form 4-FSS are not legitimately included in the list generated in case of zero reporting. Let's look at their list, as well as the reasons why this information is not required.

Nuances of reporting for the 2nd quarter of 2016 4-FSS-zero (which sheets are optional to print and why)?

When submitting zero reporting to the FSS, in accordance with clause 2 of Appendix No. 2 to Order No. 59, it will be legal not to include the following sheets in Form 4-FSS:

• with table 2 (“Insurance expenses at the expense of the Social Insurance Fund”) - in this case the logic can be traced: no contributions - no expenses compensated by the Social Insurance Fund;
• with table 3.1 (“Information about foreign citizens akh") - in this case, it should fundamentally not be included in Form 4-FSS for the reason that the situation in which salaries are not paid to employees, including foreign citizens, is illegal (while the formation of zero reporting reflects precisely that the fact that the salary was not paid);
• with tables 4, 4.1, 4.2, 4.3 (in the 4th - information is reflected on the calculation of compliance with the application of the reduced tariff under subclause 6, clause 1, article 58 of Law No. 212-FZ, in the rest - on other points of article 58 of the law No. 212-FZ) - in this case also for the reason that the jurisdiction of the provisions of Art. 58 of Law No. 212-FZ applies to payers of all types mandatory contributions, none of which, as will be noted in the same table 1, the company calculated or paid during the reporting period;
• with table 5 (“Decoding of payments due federal budget") - in this case also for the reason that there is no point in printing this sheet of form 4-FSS, since Table 1 will say that all calculations, including those involving subsequent compensation from the federal budget, are made by the company in the reporting period did not implement;
• with tables 8 and 9 (“Insurance costs for incidents and occupational diseases”, “Number of victims”) - in this case also for the reason that the fact of the absence of these costs will be reflected in table 7.

Order No. 59 does not regulate the mandatory inclusion of Table 6.1 in Form 4-FSS (“Information of policyholders under clause 2.1 of Article 22 of Law No. 125-FZ”). But the fact that the policyholder shows in Table 1 of the zero reporting the fact that no contributions have been calculated (including within the framework of legal relations for the provision of personnel), gives reason to say that Table 6.1 is also an optional component of the zero form 4-FSS .

So, above, in the previous section, we highlighted those sheets that need to be filled out when reporting zero in Form 4-FSS. Now let's look at the main features of working with them.

Filling out form 4-FSS with zero reporting: title page

On title page The forms in question, with zero reporting, record:

• page number - 001;
• taxpayer registration number in the Social Insurance Fund, subordination code;
• adjustment code, reporting period, year;
• name of the taxpayer, his TIN, KPP, OGRN or OGRNIP, contact number, address;
• contribution payer code;
• average number of employees in general, as well as women;
• number of pages making up the report;
• number of application sheets that supplement the report;
• a note on the status of the person submitting documents to the Social Insurance Fund;
• date of preparation of the report, signature of the person submitting the documents.

Filling out form 4-FSS: zero tables

When filling out the zero form 4-FSS, it is legitimate to separately consider those indicators that are present in the document only nominally (therefore, when filling them out, dashes are placed in the form of a “-” sign), as well as those that should actually be recorded in it.

The structure of Table 1 thus contains:

1. Indicators common to all pages of the report (actually reflected):

• page number in the document;
• policyholder number, subordination code.

2. OKVED code of the company (actually reflected).

3. Indicators related to calculations for compulsory insurance (present in the zero form 4-FSS nominally and marked with dashes) and recorded in lines 1-20 of Table 1.

4. Date of generation of the report, signature of the compiler (actually reflected).

Dashes are also placed when filling out columns in tables 3, 6, 7 (with the exception of the value of the applied rate for contributions for injuries - it is actually reflected).

Other sections of the report and sample document

If this is provided for by the page structure, the document must record, in particular:

• page number;
• policyholder number;
• subordination code;
• date, signature;

Filling out the sheet with Table 10 will depend on the results of the work in organizing a special assessment of working conditions in the company. You can get acquainted with what this sheet of zero form 4-FSS, as well as others discussed above, may look like by downloading a sample of filling out the form from our website.

Note! For your convenience, the 4-FSS version, approved by Order No. 260 dated 07/04/2016 and valid from 08/01/2016, is given as a sample. Those. you can use the sample link to prepare zero report for 9 months of 2016.

Results

If there are no grounds for providing regular reporting to the Social Insurance Fund, the enterprise provides zero reporting. In this case, the same 4-FSS form is used, but only part of the sheets is used - based on the fact that this information will make it possible to unambiguously determine the content of the remaining, missing sheets of the form.

You can learn more about the nuances of filling out reporting forms for the Social Insurance Fund in the articles:

Since 2017, the legislation has undergone major changes regarding the payment of social security contributions and related reporting. In particular, the previous Federal Law of July 24, 2009 was repealed. However, the corresponding obligation to submit a zero report has not been abolished. If for some reason an organization does 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 report to the Social Insurance Fund. Which sheets should I fill out and what exactly should I include in them? We will try to answer these questions in this article.

Obligation to report to the Social Insurance Fund

The obligation to submit a 4-FSS report is established by Federal Law No. 125-FZ of July 24, 1998 (hereinafter referred to as Federal Law No. 125-FZ).

Responsibility for failure to submit a zero calculation

In addition, a fine for failure to submit a report to the Social Insurance Fund can be imposed on the head of an organization on the basis of part two of Article 15.33 of the Code of Administrative Offenses of the Russian Federation (as amended in force since 2017) in the amount of three hundred to five hundred rubles.

It is important that individual entrepreneurs such administrative liability does not apply. This follows from the note.

The company is obliged to report to the Social Insurance Fund, even if there are no employees and no activities are carried out. Failure to submit a report will result in a fine. Read who submits the 4-FSS zero form and when, download a sample and a blank form.

An organization or entrepreneur may suspend or terminate its activities. The question immediately arises: is it necessary to submit salary reports if there are no employees and salaries are not accrued? It all depends on who is reporting. We will tell you in detail who is required to submit the 4-FSS zero form and provide a sample for filling it out.

Is it necessary to submit 4-FSS if there is zero reporting in 2018?

First, we will tell you whether it is necessary to submit a zero report to the Social Insurance Fund if there are no employees and no activities are carried out.

Legal entities

Organizations must report to social insurance from the moment of their creation until they cease to exist, that is, liquidation or reorganization.

Legal entities are registered with the Social Insurance Fund as policyholders immediately after their state registration. Everything happens automatically; companies do not submit any applications for registration with social security. After entering information about the new company into the Unified State Register of Legal Entities, the tax authorities inform the FSS. Within three working days, the Fund registers the company as an insurer (clause 1, clause 1, article 6 of Law No. 125-FZ of July 24, 1998 “On Mandatory social insurance from accidents at work and occupational diseases").

From the moment of registration until liquidation or reorganization, the company must report to the Social Insurance Fund. Even if there are no employees and there is no activity, the company must submit a zero 4-FSS report. There is no way to get rid of this responsibility.

Separate units

Any organization can create a separate division. The salaries of the division's employees can be calculated and paid by both the parent company and the branch. In order for a branch to have the obligation to report to the Social Insurance Fund independently, the following conditions must simultaneously be met:

1. A separate division is allocated to separate balance,
2. By order of the head of the company, the division is vested with the authority to accrue payments in favor of individuals,
3. A separate current account has been opened for the division.

If all three conditions are met, the parent organization must register the separate entity as an insurer in the Social Insurance Fund system. The parent company submits an application to social insurance to register a separate division within 30 days from the date of its creation (clause 2, clause 1, article 6 of Law No. 125-FZ of July 24, 1998).

After registration, the unit reports independently until it is deregistered as an insurer. If for some reason there are no employees left in the department, you need to submit a zero 4-FSS report. You can get rid of this obligation; it is enough to submit an application for deregistration of a separate division with the Social Insurance Fund (clause 2, clause 3, article 6 of Law No. 125-FZ of July 24, 1998).

Individual entrepreneurs

Individual entrepreneurs, unlike legal entities, The FSS does not register automatically upon registration. If an individual entrepreneur does not attract employees, then there is no need to report on Form 4-FSS “for yourself”. An entrepreneur’s obligation to pass 4-FSS arises if he decides to hire workers.

Within 30 days after conclusion employment contract with the first employee, the entrepreneur must submit an application to the Social Insurance Fund for registration as an insurer (clause 3, clause 1, article 6 of Law No. 125-FZ of July 24, 1998).

From this moment on, the merchant must submit a report in Form 4-FSS. Even if all employees are fired, you will have to submit a zero 4-FSS until an application for deregistration as an insurer is submitted (clause 3, clause 3, article 6 of Law No. 125-FZ of July 24, 1998). Within 14 days after receiving the application, FSS specialists will deregister the entrepreneur, and there is no longer a need to submit zero reports.

Zero form 4-FSS: which sheets to print

We told you whether you need to take the zero 4-FSS. Now we will tell you which sheets and pages to submit in the zero report in 2018. The 4-FSS report form was approved by the FSS Order dated September 26, 2016. No. 381. By the same order approved Procedure filling out the calculation form. According to clause 2 of the Procedure, all policyholders must fill out the following report sheets:

The remaining sheets are filled out if indicators are available. Since these indicators are absent in the zero calculation, there is no need to fill out tables 1.1, 3 and 4.

Penalties for failure to submit a zero 4-FSS report

We said above that organizations must submit a 4-FSS report as long as they exist. And entrepreneurs and separate units– have not yet been deregistered as an insured. For failure to submit a report, a fine is provided under Article 26.30 of Law No. 125-FZ of July 24, 1998.

The amount of the fine is calculated as a percentage of contributions accrued over the last three months of the reporting period. There are no accrued contributions in the zero report, therefore, for failure to submit a zero 4-FSS, the fine will be minimal - 1,000 rubles.

A fine can be imposed not only on the organization, but also on its leader. In accordance with Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation, the fine will be from 300 to 500 rubles.

Entrepreneurs are fined in the same way as an organization. That is, for failure to submit a zero 4-FSS, the individual entrepreneur will pay 1,000 rubles. As the head of the company, the entrepreneur is not held administratively liable.

Zero report 4-FSS: sample

Submit the 4-FSS zero report in the same way as a data report, that is, quarterly. It can be compiled on paper or electronically:

In the zero report, you must completely fill out the title page, and put dashes in the remaining sheets.

Situations often arise when an organization exists but does not operate. These may be newly created companies that have not yet started working, or organizations whose activities have been suspended. Whatever the reasons for the company’s inaction, reporting to the relevant authorities still needs to be submitted, including reporting to the Social Insurance Fund in form 4-FSS. In what time frame you need to submit a zero report to the Social Insurance Fund, what sheets to fill out and how to do it correctly, we will consider further.

Deadlines for submitting zero reports

Form 4-FSS is submitted by all organizations and individual entrepreneurs with employees. If there are no payments to employees, you need to submit a zero report to 4-FSS within the same time frame as for regular reports. In 2016, the deadlines are as follows:

• before the 20th day of the month following the reporting period - reports are submitted on paper,
• Electronic reports are submitted by the 25th day of the month following the reporting period.

Paper reports can be submitted by those with an average number of employees of no more than 25 people, and if there are more employees, then the FSS will only accept such a report electronically.

Violation of the deadlines for submitting zero reports is not allowed. Fines that threaten the policyholder for not submitting a 4-FSS report on time that does not contain accruals:

• in terms of contributions for temporary disability and maternity – 1000 rubles (Part 1 of Article 46 of Law No. 212-FZ of July 24, 2012),
• in terms of contributions for “injuries” - 1000 rubles (Part 1 of Article 19 of Law No. 125-FZ of July 24, 1998),
• the fine imposed on the manager is from 300 to 500 rubles (Part Art. 15.33 of the Code of Administrative Offenses of the Russian Federation).

Thus, for each overdue or unsubmitted zero report you will have to pay at least a 2,000 ruble fine.

What sheets to fill out if you have a zero report to the Social Insurance Fund

It is not difficult to create a zero report, because in fact only the title page is filled out, and the remaining sections will have zero indicators. But even in the complete absence of data, you need to provide a zero report in the correct composition to the Social Insurance Fund. What sheets to fill out when there is no activity:

• title page,
• tables 1, 3, 6, 7, 10.

Procedure for filling out the 4-FSS report approved by order FSS of the Russian Federation dated February 26, 2015 No. 59. Let us briefly discuss the main points:

• At the top of the title page and on each sheet of the report, indicate your registration number in the Fund and subordination code - this data is in the notice of registration in the Fund, and can also be found on the FSS website using your TIN number.
• The insurance premium payer code is filled out using the policyholder code directory (Appendices No. 1, 2, 3 to the Procedure for filling out Form 4-FSS, FSS Order No. 59 dated February 26, 2015). If you do not have benefits and the regular tariff applies, then in the first part of the code enter the numbers 071. The second part of the code indicates the applicable tax regime, third - the capital of your company belongs to the budget or private form.
• On the second page, enter the OKVED code.
• Place dashes in all tables in the report.
• Starting with the title page, put continuous numbering of all sheets of the report in the cells provided for this and indicate their number on the title page.
• At the bottom of each page is the signature of the manager or representative and the date. Place your organization's seal, if any, on the title page.

To submit zero reporting to the Social Insurance Fund for on paper, you can come to the Foundation branch in person or send a report by mail. A cover letter must be attached to the zero form 4-FSS stating that no activities were carried out during the reporting period and no salaries were paid to employees.

Example of a cover letter:

To the head of branch No. 1

GU MRO FSS RF

Alliance LLC presents a report in Form 4-FSS for 9 months of 2016. In the specified reporting period economic activity was not conducted at Alliance LLC, wage was not accrued or paid, there was no movement in the cash register and current account.

Director of Alliance LLC Ivanov A. A. Ivanov

Many people are wondering whether it is necessary to fill out and submit the zero form 4-FSS at all? If so, how to do it correctly and what are the possible negative consequences? We give a detailed answer with an example of a completed zero form in our material.

Which form to use

A correctly completed sample zero 4-FSS for 2018 (quarterly reporting) is prepared on the form, which is fixed by order of the FSS of Russia dated September 26, 2016 No. 381.

Why do you need to submit a zero report?

In our opinion, a sample of filling out the zero 4-FSS should be before the eyes of almost every manager and/or accountant. Since a legal entity submits such a report, even if no payments were made during the reporting period, for which contributions for injuries are calculated.

As for individual entrepreneurs, a sample of the zero form 4-FSS will be useful to him when there are employees or other persons for whom it is necessary to deduct insurance premiums, but they were not accrued because there were no payments.

What exactly to fill out

Let’s say right away that filling out the zero 4-FSS means submitting a report to the fund on 4 sheets. These should be the following parts:

There is no need to fill out anything else. Don't forget to sign and date each sheet.

Place dashes in the zero form 4-FSS for 2018 only in those columns that would be filled out in your situation (clause 2 of the Procedure, approved by Order of the FSS dated September 26, 2016 No. 381). Leave the remaining positions empty. And in Table 1 in lines 5 and 9, do not forget to indicate the amount of the insurance rate assigned by the Social Insurance Fund to your company

Filling example

Let’s assume that Guru LLC passed state registration in mid-2018 and as of October did not begin its activities. The only employee on staff so far is the general director. No payments were made by the company. Accordingly, the company also did not accrue contributions for injuries.

For LLC "Guru" there is an insurance rate without surcharges and discounts - 2.1%. A special assessment of working conditions will be carried out at the end of 2018.

Since the company was registered in the 3rd quarter of 2018, it means that upon its completion it is required to file zero report 4-FSS.

You can view and download a sample of filling out the zero 4-FSS in 2018 for this situation using the direct link here. Use it as a sample for preparing your own 4-FSS zero reporting.

What are the possible sanctions?

Please note that you must remember to submit zero 4-FSS reports to the fund in 2018. Otherwise, for its absence you will have to pay a fine of 1000 rubles (Clause 1, Article 26.30 of the Law of July 24, 1998 No. 125-FZ<Об обязательном соцстраховании от несчастий на производстве и профзаболеваний˃).

In addition, most likely, the employees of the enterprise who are responsible for the generation and submission of the reports in question will also face an administrative fine. They will have to fork out an amount of 300 to 500 rubles (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation). But entrepreneurs will avoid the last fine.