Every year there are some changes inthe specifics of reporting and its timing. Changes are made by the tax inspectorate, pension fund, social insurance fund. For successful work, an accountant is required to track them. The article will discuss the deadline for 4-FSS, features of reporting, payment dates and other important nuances.
Dates of payments and their regularity are significantly different from the frequency and timing of submission of reports. Attention must be paid to this.
Unlike reporting, making payments to a fund must occur on a monthly basis. The deadline is the 15th. The fund receives two types of payments:
Реквизиты для каждого вида оплаты свои.The transfer is made by two separate bills. A number of enterprises have the right to pay the first type of contributions. These are those who are in the category of preferential. We will talk about this below.
It is necessary to report to the fund oncequarter. There are two ways to provide data: electronically and on paper. On this depends the date of delivery 4-FSS. If you submit a paper report, the deadline is the 20th. If in electronic form, then you will have five days more to prepare a 4-FSS report, the deadline is up to the 25th day. This is one of the advantages of filing reports electronically.
From the beginning of 2015 to submit reports in paperOnly those organizations in which the number of employees does not exceed 25 people are eligible. All others must report by electronic means.
The deadline for 4-FSS has a feature associated withdays off. The date moves to the nearest working day. Not all reports are typical. In this regard, the schedule for 2016 will look like this:
All these dates can also be found in the accountant’s calendar.
Individuals who conduct activities likeIndividual entrepreneurs are also obliged to pay contributions and submit reports. The deadline for the 4-FSS report for the PI is exactly the same as for legal entities. Dates of payment of contributions also coincide.
Required to submit reports in electronic formOnly those organizations with more than 25 employees. 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 on driving to the fund in order to transfer 4-FSS, the deadline is possible until 24 o'clock on the last day.
Нередко бывает такое, что бухгалтер в последнюю The minute recalls that the report was not delivered, but the working day of the foundation’s employees has already ended. Thanks to the electronic channel, you can also send the form after the end of the working day, the main thing is to get a mark on the system with the desired date.
Also, when errors are detected, you will not need tore-ride to the foundation. Adjustments are transmitted electronically. This is a significant time saving and a guarantee of peace of mind for an accountant. Nightmare endless queues remain in the distant past.
The fund provides ways to deliver both on paid and free channels, if you want to avoid additional costs.
The bulk of the payers calculate the contributions based on the following indicators:
Interest rate associated with professionalthe risk is determined by the employees of the fund on the basis of information about the enterprise - OKVED. There are special tables that allow determining the degree of professional risk based on the OKVED. A company engaged in trading activity is less risky than oil production, therefore, the percentage of contributions in the first case will be lower, and in the second - higher.
Ежегодно предприятия проходят процедуру confirmation OKVED. This should be done no later than April 15. To do this, the fund employee needs to submit an application and a certificate confirming the main NACED. Both of these documents are filled in according to the standard, approved form. If the company does not belong to small business, then you will need to attach a copy of the explanatory note, which is prepared along with the balance sheet for the past year.
On the basis of the submitted documents, the tariff for professional risks is approved, on the basis of which contributions will be charged throughout the year.
If the policyholder has ignored the procedure for confirming the main OKVED, the fund's specialists are entitled to set the highest tariff according to the codes that are registered for this enterprise.
There are a number of categories of employers who are entitled to apply a reduced rate.
The rate of 1.5% is allowed to enterprises from freeeconomic zone. The rate of 2% is set for those who are engaged in the development of computer programs and databases. The 0% tariff is used by the IP on the patent system of taxation, a number of enterprises on the simplified taxation system with special types of activity (for example, food production), pharmacies and some others.
To be able to usereduced tariffs, it is necessary to provide the fund specialist with documents confirming this right. Also during the test, additional information may be requested.
За нарушение сроков предоставления отчетности и payment of fees provides for liability. For untimely sent or not submitted reports accrued a fine. The minimum amount is 1000 rubles, the maximum is 30% of the accrued amount payable for the reporting quarter.
The form is quite voluminous and complex. In order to facilitate the task, the instruction site for filling is posted on the foundation's website.
You can download the current version of the form onThe official website of the fund. The term reminder contains the 4-FSS form itself. When to pass, indicated on the title page in the upper left corner. In total in the form of 10 tables. Some of them are required by all employers, some are not required.
Please note that it is not necessary to print out blank sheets. This comment applies only to those who submit a paper report. Numbers are put only on the filled pages.
It is necessary to prepare the report in duplicate. One remains in the fund, the other with a surrender mark is returned to the insured and then stored in the accounting department of the enterprise.
We will not consider filling out all tables.report. Let's talk only about the main ones. Mandatory title page. It contains information about the policyholder, the number of employees. The title contains the number of pages that the report actually contains.
Обязательна к заполнению первая таблица первого section on temporary disability contributions. It is rented by those insurers who apply a 0% discount rate. Mandatory table 3 for the calculation of the base for accrual.
Foreign citizens 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 entitled to the use of preferential rates.
Второй раздел формы посвящен платежам по occupational hazards. 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 only if the insurance payment was made. The last table 10 is needed for information about the special assessment.
Payments for disability certificates are made by the employer. Then he has the right to reimburse them from contributions paid to the fund. To do this, you need to prepare a number of documents:
In addition to benefits related to the occurrencedisability at the expense of the FSS, payments are made for pregnancy and childbirth, one-time benefits for the birth of a child and for registration in the first weeks of pregnancy, monthly child benefits, social benefits for funeral.
Now you know the deadline for delivering 4-FSS for the quarter (reporting), it will help you fulfill your obligations on time and avoid unpleasant penalties.
